\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30bf\u30a4\u4e8b\u52d9\u6240\u306e\u9577\u6fa4\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u30bf\u30a4\u306e\u7a0e\u52d9\u8abf\u67fb\u306e\u52d5\u5411\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

 <\/p>\n

 Q.<\/p>\n

\u6700\u8fd1\u7a0e\u52d9\u8abf\u67fb\u304c\u53b3\u3057\u304f\u306a\u3063\u3066\u3044\u308b\u3068\u805e\u304d\u307e\u3059\u3002\u5f53\u793e\u3067\u306f\u8a2d\u7acb3\u5e74\u76ee\u3067\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u3063\u305f\u3053\u3068\u306f\u306a\u3044\u306e\u3067\u3059\u304c\u3001\u6700\u8fd1\u306e\u7a0e\u52d9\u8abf\u67fb\u306e\u52d5\u5411\u306f\u3044\u304b\u304c\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u7a0e\u52d9\u8abf\u67fb\u6642\u306b\u306f\u3069\u306e\u3088\u3046\u306a\u8cc7\u6599\u306e\u8981\u6c42\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u4e8b\u524d\u306b\u30b9\u30bf\u30c3\u30d5\u304c\u628a\u63e1\u3057\u3066\u304a\u304f\u5fc5\u8981\u304c\u3042\u308b\u3068\u601d\u3044\u307e\u3059\u306e\u3067\u3001\u3054\u6559\u793a\u4e0b\u3055\u3044\u3002<\/p>\n

I’ve heard that recent tax audit in Thailand is strict. Our company is 3rd year after establishment in Thailand, and never had a tax audit. How’s recent tax audit? And what kind of documents tax officer generally request?<\/p>\n

 <\/p>\n

 A.<\/p>\n

\u3054\u8a18\u8f09\u306e\u901a\u308a\u3001\u7a0e\u52d9\u8abf\u67fb\u306f\u53b3\u3057\u304f\u306a\u3063\u3066\u304d\u3066\u3044\u307e\u3059\u3002\u80cc\u666f\u3068\u3057\u3066\u3001\u7a0e\u53ce\u3001\u7279\u306b\u9593\u63a5\u7a0e\u53ce\uff08VAT\u3001\u95a2\u7a0e\u306a\u3069\uff09\u304c\u4e0d\u8db3\u3057\u3066\u3044\u308b\u3053\u3068\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u8a2d\u7acb3\u5e74\u76ee\u304b\u30895\u5e74\u76ee\u306e\u9593\u306b\u306f\u6982\u306d\u5168\u3066\u306e\u4f1a\u793e\u306b\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308a\u307e\u3059\u3002<\/p>\n

As you mentioned, recent tax audit in Thailand is strict. One of the reason of it is shortage of tax yield. Almost company have tax audit until around 5^{th<\/sup> year.<\/p>\n}

 <\/p>\n

\u7a0e\u52d9\u8abf\u67fb\u6642\u306e\u63d0\u51fa\u4f9d\u983c\u8cc7\u6599\u306f\u3001\u8abf\u67fb\u76ee\u7684\u306b\u3088\u3063\u3066\u7570\u306a\u308a\u307e\u3059\u304c\u3001\u4f8b\u3048\u3070\u4ee5\u4e0b\u306e\u3088\u3046\u306a\u8cc7\u6599\u306e\u63d0\u51fa\u3092\u8981\u6c42\u3055\u308c\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\uff08BOI\u4f01\u696d\u306e\u88fd\u9020\u696d\u3092\u60f3\u5b9a\uff09\u3002<\/p>\n

The documents which tax officer request is depends on the purpose of tax audit, but following is an example (That’s for BOI company).<\/p>\n

 <\/p>\n

 <\/p>\n

\u30fb\u767b\u8a18\u7c3f\u8b04\u672c\u3001\u682a\u4e3b\u30ea\u30b9\u30c8\u3001\u30c0\u30a4\u30ec\u30af\u30bf\u30fc\u30d1\u30b9\u30dd\u30fc\u30c8\u30b3\u30d4\u30fc<\/p>\n

Affidavit, shareholder’s list, Director’s passport copy<\/p>\n

\u30fbBOI\u5968\u52b1\u8a3c\u66f8\u3001\u571f\u5730\u30fb\u5de5\u5834\u306e\u30ea\u30fc\u30b9\u5951\u7d04\u66f8\uff0f\u767b\u8a18\u7c3f\u3001\u64cd\u696d\u8a31\u53ef\u8a3c\u306e\u5404\u30b3\u30d4\u30fc<\/p>\n

  Copy of BOI certification, lease agreement\/affidavit on land\/plant, factory operating certification<\/p>\n

\u30fbTax Invoice, Input\/Output Invoice\u306e\u660e\u7d30\u4e00\u89a7<\/p>\n

  List of Tax Invoice, Input\/Output Invoice<\/p>\n

\u30fb\u56fa\u5b9a\u8cc7\u7523\u660e\u7d30<\/p>\n

  Fixed asset list<\/p>\n

\u30fbSales Invoice<\/p>\n

  Sales Invoice<\/p>\n

\u30fb\u8f38\u51fa\u5165\u7533\u544a\u66f8<\/p>\n

  Declaration form of import\/export<\/p>\n

\u30fb\u8239\u8377\u8a3c\u5238<\/p>\n

  Billing of Landing<\/p>\n

\u30fb\u88fd\u9020\u5de5\u7a0b\u8868<\/p>\n

  Manufacturing process chart<\/p>\n

\u30fb\u5728\u5eab\u3001\u539f\u6750\u6599\u6b8b\u9ad8<\/p>\n

  Stock card (finished goods\/raw materials)<\/p>\n

\u30fb\u4e3b\u8981\u9867\u5ba2\u3001\u30b5\u30d7\u30e9\u30a4\u30e4\u30fc\u4e00\u89a7<\/p>\n

  List of main customer\/supplier<\/p>\n

\u30fb\u5f93\u696d\u54e1\u3001\u5f79\u54e1\u3000\u7d66\u4e0e\u30fb\u5831\u916c\u4e00\u89a7<\/p>\n

  List of salary\/compensation of employees\/directors<\/p>\n

\u30fb\u524d\u5e74\u306e\u6c7a\u7b97\u66f8\u3001\u6cd5\u4eba\u7a0e\u7533\u544a\u66f8\u53ca\u3073\u7d0d\u7a0e\u8a3c\u660e\u66f8\u3001\u7dcf\u52d8\u5b9a\u5143\u5e33\u3001\u8a66\u7b97\u8868<\/p>\n

  Latest Financial Statement (PL, BS, TB), General Ledger, P.N.D. 90(annual tax filling) and receipt of tax payment<\/p>\n

 <\/p>\n

\u6700\u8fd1\u7a0e\u52d9\u8abf\u67fb\u306b\u5165\u3089\u308c\u305f\u4f1a\u793e\u69d8\u3067\u3082\u3001\u7d30\u304b\u3044\u8acb\u6c42\u66f8\u306e\u8a18\u8f09\u6f0f\u308c\u306e\u6307\u6458\u3001\u4f4f\u6240\u5909\u66f4\u5f8c\u306e\u8a18\u8f09\u4f4f\u6240\u306e\u8aa4\u308a\u306a\u3069\u3092\u57f7\u62d7\u306b\u6307\u6458\u3055\u308c\u3066\u3044\u308b\u30b1\u30fc\u30b9\u3082\u898b\u53d7\u3051\u3089\u308c\u307e\u3059\u3002\u307e\u305a\u306f\u4e0a\u8a18\u306e\u3088\u3046\u306a\u62c5\u5f53\u5b98\u3088\u308a\u6307\u6458\u3055\u308c\u305f\u8cc7\u6599\u3092\u901f\u3084\u304b\u306b\u7528\u610f\u3057\u3001\u7528\u610f\u304c\u51fa\u6765\u306a\u3044\u5834\u5408\u306b\u306f\u3001\u5f8c\u65e5\u63d0\u51fa\u3059\u308b\u65e8\u3092\u4f1d\u3048\u3066\u51b7\u9759\u306b\u5bfe\u5fdc\u3059\u308b\u3053\u3068\u304c\u5fc5\u8981\u3067\u3059\u3002<\/p>\n

There are several company that was pointed out strictly on omission of Invoice, wrong record of address after changing address by tax officer. It is important to submit like forgoing documents (that officer request), and inform the company will submit some of the documents later in case it’s difficult to prepare it soon.<\/p>\n

 <\/p>\n

\u4ee5\u4e0a<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u9577\u6fa4\u3000\u76f4\u6bc5<\/p>\n

 <\/p>\n

\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n

                          <\/span><\/p>\n

<\/a><\/p>\n

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