When living and working in Thailand, one of the duties is to report personal income tax. Many tax authorities, including Thailand, are facing particular types of tax evasion and fraud, and finding tools to handle and prevent this type of incident.
在泰國生活和工作時，其中一項義務是申報個人所得稅。包括泰國在內的許多稅務機關都面臨特定類型的逃稅和欺詐，並尋找處理和預防此類事件的工具。
According to Thai Revenue Code, Thai tax authorities have the power to access any places, or vehicles to search, seize, or attach documents, or any evidence, or to issue a summons call to a taxpayer, and/or a witness and request for relevant accounts, documents, or any evidence under certain situations, on a person whose tax authorities has reasonable doubt that such person is committing tax fraud/evasion or on any person reports false or incomplete tax returns. Even though Thai tax Authorities could not obtain relevant documents or information directly from those parties, Thai tax authorities, within its authorities and power given by law, have right to summon any information and documents relating to financial transactions and tax payments both from domestic and foreign sources in a normal situation.
根據《泰國稅法》，泰國稅務機關有權進入任何地方或車輛以便搜查、扣押或附上文件或任何證據，或向納稅人和/或證人發出傳票，並要求提供相關帳目、文件、或某些情況下的任何證據，稅務機關有理由懷疑此人犯有稅務欺詐/逃稅行為、或任何報告虛假或不完整納稅申報表的人。即使泰國稅務機關無法直接從這些當事人獲得相關文件或資訊，泰國稅務機關在法律賦予的權力和權力範圍內擁有來自國內外與金融交易和納稅相關的資訊和文件。
Following are sources where Thai tax authorities use to access personal information to make taxpayer comply with the regulations and requirements.
以下是泰國稅務機關用來獲取個人資訊使納稅人遵守法規和要求的來源。
A. Self-Declaration System
自我聲明制度
It is one of the primary ways where the authorities use to collect information of taxpayer. Taxpayer must submit tax return by self-assessment of his/her own tax liability along with supporting documents. Relevant information should be indicated in the tax return for tax calculation purpose.
這是當局用來收集納稅人資訊的主要方式之一。納稅人必須根據自己的納稅義務進行自我評估，提交納稅申報表時一併繳交證明文件。相關資訊應在納稅申報表註明以供計稅。
B. Withholding Tax System
預扣稅制度
When a registered taxpayer pays income to a receiver and remits withholding tax to the Thai Revenue Department, the authorities can track the receiver’s income tax and balance the tax calculations, which include an amount paid by the taxpayer.
當有註冊的納稅人支付收款人收入並將預扣稅匯給泰國稅務局，當局可以追蹤收款人的所得稅並平衡稅收計算，其中包括納稅人支付的金額。
C. Information Exchange Mechanism
資訊交流機制
Ø E-Payment Transaction
電子支付交易
Since 2019, Thai Revenue Department has requested financial institutes and e-payment service providers to report the specific account transactions of all clients annually, which include the total amount and times of the transaction to support the authorities’ tracking and analysis of significant financial transactions.
自2019年以來，泰國稅務局要求金融機構和電子支付服務提供商每年報告所有客戶的具體帳戶交易，包括交易總額和交易次數，以支持當局對重大金融交易的追蹤和分析。
The transactions that need to be reported are following; 1.) deposits or receipts of money with more than 3,000 transactions of all owned accounts, per annum, 2.) deposits or receipts of money transfers of all owned accounts with at least 400 transactions with a total value of more than 2,000,000 Baht per annual.
需要報告的交易為1.)每年所有擁有的帳戶超過三千筆交易的存款或匯款收據，2.)每年所有擁有的帳戶至少有四百筆交易且總價值超過兩百萬泰銖的帳戶的存款或匯款收據。
Ø Exchange of Information under the Double Tax Agreement (DTA)
避免雙重徵稅協定（DTA）下的資訊交換
Thai tax authorities may request information on Thai taxpayer’s financial transactions incurred in foreign countries through the power of DTA. Currently, Thai government has entered into DTAs with about 61 countries, so Thai tax authorities are able to receive information from these contracting countries to assess, collect, and enforce relevant taxes.
泰國稅務機關可以通過 DTA的權力要求泰國納稅人在國外發生的金融交易的資訊。泰國政府目前已與約61個國家簽訂DTA，因此泰國稅務機關能夠從這些締約國獲取資訊，以評估、徵收和執行相關稅收。
Ø Foreign Account Tax Compliance Act (TACTA)
外國帳戶稅收合規法案 (TACTA)
Thai tax authorities may request Thai taxpayers’ financial account information from the U.S. and the government of Thailand to implement FATCA (the “Agreement”).
泰國稅務機關可能會要求美國和泰國政府提供泰國納稅人的金融帳戶資訊以實施 FATCA（“協議”）。
The Agreement mandates the U.S. and Thai governments to obtain and exchange information on certain accounts annually. U.S. financial institute shall collect financial account information of an account holder who is a Thai resident whose account value is more than USD50,000 for individuals or USD250,000 for entities. The collected information includes name, address, the gross amount of interest paid on an account, gross amount of US source dividends paid or credited to the account, and name of the U.S. financial institutes.
該協議授權美國和泰國政府每年就某些帳戶獲取和交換資訊。美國金融機構應收集個人帳戶價值超過5萬美元或實體帳戶價值超過25萬美元的泰國居民帳戶持有人的金融帳戶資訊。收集的資訊包括姓名、地址、帳戶支付的利息總額、支付或記入帳戶的美國來源股息總額以及美國金融機構的名稱。
Ø Common Reporting Standard (CRS)
通用報告標準（CRS）
In the upcoming drafts, the system that Thai tax authorities will use for the purpose of Tax collection is CRS, which is a new global reporting regime for financial institutes developed based on the automatic exchange requirement of the information under Multilateral Convention on Mutual Administrative Assistance in Tax Matters (MAC). The MAC is developed both by the Origination for Economic Cooperation and Development (OECD) and the Council of Europe, with the main purpose to tackle and eliminate tax evasion and avoidance on a global scale.
在即將到來草擬的法案中，泰國稅務機關為徵稅目的將採用CRS。CRS 是基於多邊稅務行政互助公約 (MAC) 下的資訊自動交換要求而開發的針對金融機構的新的全球報告體系。 MAC 由經濟合作與發展組織 (OECD) 和歐洲委員會共同製定，主要目的在解決及消滅全球範圍內的逃稅和避稅問題。
It requires financial institutes in each member country to gather and to report account information of their customers and report such information to the competent authorities in their countries. The competent authorities shall have power to exchange information such as name, address, taxpayer identification number account number, account balance, and amounts paid into the account amongst the member state.
CRS要求每個成員國的金融機構收集其客戶的帳戶資訊並並將此類資訊報告給向其所在國家的主管部門。主管當局應應有權交換姓名、地址、納稅人識別號、帳號、帳戶餘額和存入會員國帳戶的金額等資訊。
Recently, the Thai government is drafting the bill, acting as a new addition to the Thai Revenue Code to implement the CRS and activate automatic exchange by September 2023. When such law is enforced, Thai tax authorities will be able to request financial account information of the subjected individuals/entities from the competent authorities of each member country.
近期，泰國政府正在起草《泰國稅法》額外的法案以便在2023年9 月之前實施CRS 並激活自動交換。當法律實施後，泰國稅務機關將能夠向各成員國的主管當局索取個人/企業的金融帳戶資訊。
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