税務調査サポート

TAX AUDIT SUPPORT

税金の還付請求をした際、又はランダムベースで歳入局による税務調査が会社に入る場合があります。その際、調査の対象は広範囲となり、法人税、源泉徴収税、VAT、印紙税等の不備の有無が調べられます。通常、税務調査は会社に立ち入ると言うより、むしろ会社側の担当者が歳入局に呼び出され、会計関連文書類等の提出が求められます。文書類の提出後、まずは、歳入局側で数週間もしくは数か月をかけ、精査が実施されます。この過程で、質問等が発生した際、会社側の担当官は呼び出されます。調査後、追徴税等の支払命令等が言い渡されます。それに対し、会社側として同意できない場合、不服を申し立てることができます。歳入局は、特に正式な命令等を出す前であれば比較的に柔軟性があり、交渉の余地があると言えます。従い、税務調整リスクが高い場合、税務調査に慣れている税務の専門家に早い段階から相談をすることが勧められます。

 

私共の税務調査サポートサービスの業務内容は通常以下の通りになります。

  • 問題点、追徴税、延滞税、加算税、及び時効等の整理・相談

  • 歳入局への提出文書類の事前チェック

  • 歳入局に対する回答方法のアドバイス提供

  • 歳入局への同伴

  • 上記に関する、メール交換、電話連絡、及び打ち合わせ等

 

TAX AUDIT SUPPORT

The Revenue Department performs tax audits of companies doing business in Thailand.  The tax audit can be random, but more often is a result of a company claiming a tax refund.  The Revenue Department will look at all areas of taxation in performing their audit including corporate income tax, withholding taxes, VAT and stamp duty. 

The tax audit does not usually include an inspection of the company's business premises.  Instead, the Revenue Department will summons you to their office and request a company to provide specific tax, accounting and contract documents.  The Revenue Department will review the information and documents provided over a period of weeks or months. 

Often the Revenue Department will summons the company management to their office to answer questions.  The Revenue Department will then notify the company of their assessment and ordering the company to take action or pay tax.  If the company does not agree with the assessment of the Revenue Department, they can appeal the decision. 

The Revenue Department is not aggressive in nature and can often be negotiated with to reduce tax liabilities, fines and penalties.  It is very important to have an experienced and knowledgeable tax consultant during a tax audit to help answer and negotiate with the Revenue Department.       

 

Our Revenue Department audit service typically includes the following:

  • Advising on tax audit issues including claiming refunds, document retention, penalties, fines and statute of limitations.

  • Advising on how to prepare documents that will be requested by the Revenue Department prior to submission of the documents.

  • Advising on how to make effective statements to the Revenue Department in accordance to the facts and relevant law.

  • Representing and assisting in discussions with the Revenue Department.

  • Correspondence by email, telephone and in person meetings when necessary.

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