Tax certificate is no longer required

The tax certificate was scrapped in 1991 and is not required anymore, although mentioned in your Arrival card (TM-card).

There are two exceptions to this ruling, whereby tax clearance certificates might still be necessary:

 

   1. Foreigners who are liable for taxes due as assessed by the assessment official prior to or at the time of departing from Thailand.
   2. Foreigners who are responsible for filing income tax returns and paying taxes for juristic companies or partnerships established under a foreign law but doing business in Thailand.

 

Source:

The Revenue Department

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