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.
Tax Evasion & Non-Filing Penalties in Thailand
Fines and imprisonment for tax evasion, late filing, and non-compliance with Thai Revenue Department requirements.
Overview
Thailand's Revenue Code imposes significant penalties for tax evasion, late filing, and underreporting. Both individuals and companies face surcharges, fines, and criminal prosecution for serious violations.
Penalties Table
| Offence | Statute | Fine Range | Prison Range | Foreigner Note |
|---|---|---|---|---|
| Late filing of personal income tax (PND 90/91) | Revenue Code, Section 35 | THB 200 per instance + 1.5% surcharge/month on tax owed | None (civil penalty) | Foreign tax residents (180+ days) must file even if no tax owed |
| Failure to file tax return | Revenue Code, Section 37 | Up to THB 200,000 | Up to 1 year | Applies to all tax-resident foreigners |
| Deliberate tax evasion | Revenue Code, Section 37 | Up to THB 200,000 + full tax owed + surcharges | Up to 7 years | Revenue Department increasingly auditing foreign residents |
| Underreporting income | Revenue Code, Section 37 bis | 1-2x the tax shortfall | Up to 3 months | Common issue for foreigners with foreign income sources |
| Late VAT filing | Revenue Code, Section 89 | THB 500/month + 1.5%/month surcharge on VAT owed | None (civil) | Applies to businesses registered for VAT |
| Failure to withhold tax | Revenue Code, Section 35 | 1.5%/month surcharge on amount not withheld | None (civil) | Employers/payers must withhold and remit |
Important Notes
The 1.5% monthly surcharge on unpaid tax compounds quickly — after 1 year it's 18% of the original tax
Revenue Department has 2-year assessment period (5 years if no return filed; 10 years for fraud)
Voluntary disclosure before audit generally results in lower penalties
All foreign income remitted to Thailand is taxable regardless of when earned, per Revenue Department Order Por. 161/2566 (effective 1 January 2024)
Disclaimer: This information is for educational purposes only and does not constitute legal advice. Penalties shown are statutory provisions and actual sentences may vary based on case circumstances and judicial discretion. Always consult a qualified Thai lawyer for specific legal advice.
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