Attori Law

Attori Law provides comprehensive legal services to individuals and businesses across Thailand.

Our team delivers practical advice and effective solutions with professionalism, integrity, and a commitment to protecting our clients’ best interests.

06/03/2026

🟣 Why Companies Ask Us to Handle Their Accounts

Company registration is only step one.

The real compliance work begins immediately after incorporation.

Most new companies require:

✅ VAT registration
✅ Social Security Office (SSO) employer registration
✅ Withholding tax account setup
✅ Payroll configuration
✅ Structured accounting framework
✅ Financial statement preparation

Setting up the books right from the start gives the company strong compliance foundations on which to grow.

We focus on building compliance infrastructure, while founders can focus on growth.

At Attori Law, we structure your accounting, payroll, and tax systems correctly from the start - reducing risk before it appears.

📍 Based in Bangkok – English-speaking team
📧 [email protected]
📞 +66843488895
💬 LINE:
🌐 https://attorilaw.com/accounting-services-and-tax/

04/03/2026

Understanding PND.51: Mid-Year Tax Filing for Thai Companies

One part of the tax calendar that will be unfamiliar to many foreign business owners is PND 51.

📊 PND 51 – Mid-Year Corporate Income Tax

• Filed within 2 months after the first 6 months of your accounting year
• Requires a realistic estimate of your annual net profit
• Underestimating profit by more than 25% may trigger penalties

This is not a simple formality.

It requires:
✔ Financial forecasting
✔ Profit projection analysis
✔ Alignment with bookkeeping records

Even newly established companies may still be required to file.

Accurate mid-year reporting prevents year-end tax shocks and reduces penalty exposure.

We coordinate with licensed accountants to ensure your PND.51 is calculated strategically.

READ MORE: https://attorilaw.com/what-is-pnd-51/

📍 Based in Bangkok – English-speaking team
📧 [email protected]
📞 +66843488895
💬 LINE:
🌐 https://attorilaw.com

02/03/2026

🟣 How Missed Tax Filings Affect Your Visa & Work Permits

Your company’s tax record directly impacts your visa and work permit renewals.

When renewing a Non-B visa or work permit, authorities will review:

✅ VAT filings
✅ Withholding tax submissions
✅ Corporate income tax records
✅ Social Security compliance
✅ Audited financial statements

Inconsistent or missing filings can lead to:

⚠ Additional documentation requests
⚠ Delays in processing
⚠ Increased scrutiny of your company structure

Corporate compliance and immigration strategy must work together — not separately.

At Attori Law, we coordinate tax, corporate, and visa planning to ensure your business operations fully support your legal stay in Thailand.

📍 Based in Bangkok – English-speaking team
📧 [email protected]
📞 +66843488895
💬 LINE:
🌐 🟣 https://attorilaw.com

27/02/2026

10 Tax Mistakes New Businesses Make in Thailand

Most tax penalties in Thailand don’t happen because tax isn’t paid.

They happen because procedures are misunderstood.

Here are the 10 most common mistakes we see:

❌ Filing nothing because there is no income
❌ Missing monthly VAT, WHT, payroll, or SSO deadlines
❌ Incorrect VAT registration or PP.36 treatment
❌ Poor expense classification and missing documentation
❌ Payroll and tax filings that don’t reconcile
❌ Using the company bank account as a pass-through account
❌ Assuming outsourced accountants carry full legal liability
❌ Ignoring foreign and cross-border tax exposure
❌ Failing to update company or VAT records
❌ Using incomplete or non-compliant invoices

The first year of operations is where most long-term compliance problems begin.

Preventive compliance is always less expensive than corrective action.

Read the full breakdown here:
🔗 https://attorilaw.com/accounting-firm-mistakes-to-avoid/

At Attori Law, we align accounting, tax, payroll, and banking structures with Thai legal requirements, so that compliance supports growth, not disruption.

📍 Based in Bangkok – English-speaking team
📧 [email protected]
📞 +66843488895
💬 LINE:
🌐 https://attorilaw.com

25/02/2026

🟣 Corporate Income Tax in Thailand: How Rates & Exemptions Work

Corporate Income Tax (CIT) in Thailand is charged on a company’s net profit after allowable expenses.

CIT Rates

- SME rate: 15%
Applies to companies that meet the Revenue Department’s SME criteria, including limits on paid-up capital and annual income.

- Standard rate: 20%
Generally applies to companies with:
– Paid-up capital over THB 5 million, or
– Annual income over THB 30 million

CIT is calculated only after deducting allowable expenses. Expenses must be properly classified and supported—non-deductible items are commonly identified during audits.

Exemptions & Reductions

Certain companies may qualify for reduced or exempt corporate income tax, depending on structure and approvals:

BOI-promoted companies may receive:
– Full CIT exemption for a fixed period
– Reduced tax rates after the exemption period

Some income categories may be exempt or non-taxable, depending on documentation and activity.

Tax losses may generally be carried forward to offset future profits, subject to statutory conditions.

Tax incentives are not automatic and require ongoing compliance with approval conditions.

📍 Based in Bangkok – English-speaking team
📧 [email protected]
📞 +66843488895
💬 LINE:
🌐 https://attorilaw.com

23/02/2026

Step One for Tax Compliance: Setting Up Your Books Correctly

Setting up your books correctly means establishing a Thai-compliant chart of accounts that clearly separates taxable and non-taxable items and aligns with Revenue Department and audit expectations.

In practice, this requires:

- Clear distinction between income types (taxable income, non-VAT income, exempt income)

- Proper classification of expenses (deductible vs non-deductible for corporate income tax)

- Separate control accounts for VAT input, VAT output, and VAT payable/refundable

- Dedicated accounts for withholding tax receivable and payable

- Payroll accounts that clearly track gross salary, tax withheld, and social security contributions

All transactions must be recorded:

- In Thai baht

- With valid supporting documents (tax invoices, receipts, contracts, bank records)

- With strict separation between company and personal expenses

A poorly structured chart of accounts commonly results in:

- Incorrect VAT or withholding tax filings

- Reclassification issues during audits

- Adjustments and penalties at year-end

- Delays in financial statement sign-off

When the chart of accounts is set up correctly from the beginning, monthly filings, year-end accounts, and audits proceed efficiently.

📍 Based in Bangkok – English-speaking team
📧 [email protected]
📞 +66843488895
💬 LINE:
🌐 https://attorilaw.com

19/02/2026

🟣 Do You Need an Accountant in Thailand?

Yes. Accounting and audit appointments are mandatory under Thai company law, regardless of revenue or activity.

When a company is registered in Thailand, a licensed Thai accountant must be appointed.

At the end of each financial year, the company’s financial statements must be prepared in accordance with Thai accounting standards. These statements must be prepared and signed by a licensed accountant and audited and signed by a licensed auditor before they can be submitted.

These requirements apply even if the company is dormant, inactive, or has no income.

At Attori Law, we ensure the correct licensed professionals are appointed so annual compliance is completed accurately and on time.

📍 Based in Bangkok – English-speaking team
📧 [email protected]
📞 +66843488895
💬 LINE:
🌐 https://attorilaw.com

16/02/2026

🟣 Dormant Companies in Thailand: Do You Still Need to File Taxes?

In Thailand, a company can be dormant - with no transactions, no revenue, and no expenses and yet still have legal filing obligations.

“Dormant” does not mean exempt.

✅ Corporate Income Tax (CIT) and Annual Filings

Annual filing is still mandatory for all registered companies

Applies even if the company:
– Has zero revenue
– Has no expenses
– Has conducted no transactions

✅ VAT (If Registered)

If the company is VAT-registered, monthly VAT filings are still required

Filing is required even when no VAT is payable

✅ Withholding Tax (WHT)

If there are no payments, no WHT filing is required

Any payment immediately triggers filing obligations

✅ Social Security (SSO)

If there are no employees, SSO filings are not required

Obligations resume immediately once staff are hired

📍 Based in Bangkok – English-speaking team
📧 [email protected]
📞 +66843488895
💬 LINE:
🌐 https://attorilaw.com

12/02/2026

Thai Tax Calendar Explained: Monthly vs Annual Duties

Understanding the distinction between monthly and annual obligations is essential for maintaining compliance.
For our FULL GUIDE:
👉 https://attorilaw.com/wp-content/uploads/2026/02/Thailand-Tax-Guide-for-Business-Owners-2026.pdf

✅ Monthly Tax Duties

These obligations apply once a company is operating, VAT-registered, or employing staff.

VAT (PP.30)
– Filed monthly after VAT registration
– Filing is required even where VAT payable is zero

Withholding Tax (WHT)
– Filed monthly when making payments for services, rent, or foreign suppliers
– Applies regardless of payment frequency

Social Security (SSO)
– Mandatory monthly filing once employees are hired
– Non-compliance may affect work permits and trigger inspections

✅ Salary & Payroll Tax Obligations

Employee income tax is generally withheld monthly by the employer.
Withheld amounts are remitted to the Revenue Department during the year.

A year-end payroll tax filing is required summarising total salaries and tax withheld.

✅ Annual Tax Duties

These requirements apply to all registered companies, including inactive entities.

Corporate Income Tax (CIT)
– Calculated on net profit
– Annual filing required even where the company records a loss

Audited Financial Statements
– Prepared by a licensed Thai auditor
– Filed following the fiscal year-end

At Attori Law, we assist businesses in structuring and maintaining compliant tax calendars aligned with Thai regulatory requirements.

📍 Based in Bangkok – English-speaking team
📧 [email protected]
📞 +66843488895
💬 LINE:
🌐https://attorilaw.com/wp-content/uploads/2026/02/Thailand-Tax-Guide-for-Business-Owners-2026.pdf

10/02/2026

🟣 Your First Year in Thai Business: What Taxes Do You Actually Pay?

If your company is registered in Thailand, tax obligations apply from day one- even before revenue starts.

Here’s a clear, first-year overview of what most companies must handle:

✅ Corporate Income Tax (CIT)

- Tax on net profit
- SMEs: 15%
- Standard rate: 20% for companies over 5 million registered capital or income more than 30 million THB.

Annual filing is mandatory, even if the company has no income or a loss

✅ VAT (7%)

VAT registration required once revenue exceeds THB 1.8 million per year or for some licenses or work permits.

After registration:
– VAT returns filed monthly
– Filing required even when VAT payable = 0

🌍 Purchases from abroad (services or digital services):

VAT may be payable via PP.36 (self-assessed VAT on overseas suppliers)

Common for software, SaaS tools, online advertising, and foreign consultants

Late registration or missed filings can result in backdated VAT, penalties, and surcharges.

✅ Withholding Tax (WHT)

Applies when your company pays others

Common domestic rates:
– 3% on service fees (consultants, marketing, freelancers)
– 5% on rent

Foreign service providers:
– Withholding tax filed under PND.54

✅ Social Security (SSO)

Mandatory once you hire your first employee

Employer contribution: 5% of salary (capped at THB 875 per employee per month)

Missing SSO records can affect work permits and visa renewals

For a full, practical breakdown of Thai company tax obligations:
👉 https://attorilaw.com/thailand-company-tax/

📍 Based in Bangkok – English-speaking team
📧 [email protected]
📞 +66843488895
💬 LINE:

12/01/2026

In Thailand, work permits are issued based on whether the company meets specific legal and structural requirements.

Key company requirements include:

🔹 Job Title & Scope of Work
The position must be permitted for foreign nationals and align with the company’s registered business objectives.

🔹 Registered Capital Requirements
Companies must maintain registered capital that supports the visa type being sponsored:
• THB 1,000,000 for a Non-O (marriage) visa
• THB 2,000,000 for a Non-B visa
(per foreign work permit)

🔹 Thai Staff Ratio
Companies must employ the required number of Thai staff per foreign work permit holder:
• Non-O (Marriage) visa: 2 Thai employees per 1 foreigner
• Non-B visa: 4 Thai employees per 1 foreigner

🔹 VAT compliance
Companies must have VAT registered unless in VAT exempt business sector.

Learn more about work permit requirements in Thailand here:
👉 https://attorilaw.com/how-to-get-a-work-permit-in-thailand/

At Attori Law, we assist companies with work permit eligibility checks, applications, and renewals.

📍 Based in Bangkok – English-speaking team
📧 [email protected]
📞 +66843488895
💬 LINE:
🌐 https://attorilaw.com

10/01/2026

🟣 Can You Own a Company in Thailand Without a Work Permit?

Yes, you can own shares in a Thai company without a work permit.
However, ownership and working are treated very differently under Thai law.

Here’s the key distinction:

🔹 Company Ownership
- Foreigners can legally hold shares in a Thai company
- You may be listed as a shareholder or director
- No work permit is required to own shares

🔹 Working for the Company
- Considered as any active role such as management, operations, signing documents, or daily involvement
- Requires a Non-B visa and a valid work permit
- Even unpaid or informal work can be considered work under Thai law

At Attori Law, we help clients structure their company ownership and visa strategy correctly so everything aligns from the start.

📍 Based in Bangkok – English-speaking team – Free Consultation
📧 [email protected]
📞 +66843488895
💬 LINE:
🌐 https://attorilaw.com