Educational Information Only
The content on this page is for general educational purposes and does not constitute legal advice. Every legal situation is unique. For matters involving investigation, arrest, litigation, or formal proceedings, consult a qualified legal professional.
Response Letter to Revenue Department Tax Audit
Template guide for responding to a tax audit notification from the Thai Revenue Department, including document preparation, explanations for queried items, and representative authorization.
When to Use
When you or your business receives a tax audit notification (letter of inquiry or examination notice) from the Thai Revenue Department and need to respond formally with documentation and explanations.
Key Clauses
Revenue Department Office & Officer Details
Full name and address of the issuing Revenue Department office, name and title of the audit officer, and the department's reference number.
Audit Reference Number & Tax Period
The official audit reference number, the tax year(s) or period(s) under examination, and the type of tax being audited (PIT, CIT, VAT, WHT).
Taxpayer Identification Details
Taxpayer Identification Number (TIN), full legal name (individual or company), registered address, business type, and contact information.
Acknowledgment of Audit
Formal acknowledgment of receipt of the audit notification, confirming the taxpayer's willingness to cooperate fully with the examination.
List of Documents Enclosed
Itemized list of all documents provided: tax returns, financial statements, receipts, invoices, bank statements, contracts, withholding tax certificates, and any other supporting records.
Explanations for Queried Items
Point-by-point responses to each item questioned by the Revenue Department, with references to supporting documents, applicable Revenue Code sections, and accounting standards used.
Request for Meeting
If needed, a formal request to schedule a meeting with the audit officer to discuss findings, clarify issues, or present additional evidence.
Authorized Representative Details
If responding through a tax agent or accountant: representative's name, CPA license number or tax agent registration, power of attorney reference, and contact details.
Warnings
Respond within the deadline specified in the audit notice — typically 7-15 days. Late responses may result in adverse assumptions.
Never ignore a Revenue Department audit letter — non-response can lead to assessment based on the department's estimates, which are typically unfavorable.
All documents submitted become part of the official record — do not submit anything you cannot verify or explain.
Tax penalties can be up to 200% of the additional tax assessed, plus 1.5% monthly surcharge — early cooperation often reduces penalties.
Consider engaging a licensed CPA or tax advisor before responding to complex audits, especially those involving transfer pricing or international transactions.
Keep copies of everything submitted and obtain a receipt from the Revenue Department acknowledging your response.
Professional Legal Assistance
When a matter involves investigation, arrest, detention, litigation, or regulatory action, professional legal representation becomes essential.
Anglo Siam Legal provides experienced legal services across Thailand for both Thai nationals and foreigners.
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