• Thailand has in force a double tax treaty with each of the countries having a Foreign Chamber of Commerce in Thailand.
  • Thailand does not have domestic law provisions to implement tax treaty which provide for disclosure and exchange of taxpayer information between the Revenue Department and the taxation authorities of a tax treaty partner country. In fact, under Thailand's Revenue Code, taxpayer information is an "official secret".
  • For example, the continued existence of the United States of America/Thailand double tax treaty is conditioned on Thailand enacting legislation authorizing disclosure of taxpayer information. The U.S.A./Thailand Double Tax Treaty is unique in that it will terminate on 1 January 2003 unless by 30 June 2002 the United States has received a diplomatic note from Thailand indicating that Thailand will exchange information on taxation matters (and taxpayers) to the same manner and extent that the United States discloses such information to its tax treaty partners.
  • Transparency is essential to facilitate international business and commerce. Thailand should now enact legislation to authorize taxation officials to make exchanges and disclosures of taxpayer information, on a country-to-country basis, to the fullest extent allowed by Thailand's bilateral double tax treaties.

Excerpt Of Thai Law Forbidding Disclosure Of Information In Tax Matters

Sections are from Thailand's Revenue Code:

Official Secrecy:

Section 10: An officer who has by virtue of his office under this Title acquired information on the business of a taxpayer or of any other person concerned shall not divulge or otherwise communicate such information to any person, unless authorized to do so by law.

Revelation Of Taxpayer Information:

Section 10 bis. For the purpose of administration of taxes and revelation of duties, the Director-General shall have the power to reveal the following information:

    1. Names of registrants for the purpose of value added tax, tax base and amount of value added tax additionally assessed in respect of such registrants.
    2. Names of taxpayers and amount of tax paid.
    3. Names of auditors and their behavior in connection with the audit and certification of accounts under Section 3 septem.

provided, however, that the regulations prescribed by the Minister shall be observed.

Punishment For Violation Of Secrecy:

Section 13. Any officer who contravenes the provisions of Section 10 shall be guilty and punished with a fine not exceeding 500 baht or imprisonment not exceeding 6 months or both.

List Of Countries Of Foreign Chambers Of Commerce In Thailand
With Double Taxation Treaties With Thailand


Date Treaty Signed

Date Ratification Exchanged

1. United States of America
2. Australia
3. Belgium
4. The United Kingdom of Great Britain
5. Canada
6. People's Republic of China
7. Denmark
8. The Republic of Finland
9. France
10. Federal Republic of Germany
11. The Republic of India
12. Israel
13. The Republic of Italy
14. Japan
15. The Republic of Korea
16. The Kingdom of the Netherlands
17. New Zealand
18. The Kingdom of Norway
19. Singapore
20. South Africa
21. Sweden
22. Swiss Confederation

26 November 1996
31 August 1989
16 October 1978
7 May 1996
18 February 1981
11 April 1984
27 October 1986
14 April 1965
25 April 1985
27 December 1974
10 July 1967
22 March 1985
12 February 1996
22 December 1979
7 April 1990
26 August 1974
11 September 1975
22 October 1998
9 January 1964
15 September 1975
12 February 1996
19 October 1988
27 January 1996

15 December 1997
27 December 1989
28 November 1980
22 June 1998
20 October 1981
16 July 1985
29 November 1986
23 December 1965
26 September 1986
29 August 1975
4 November 1968
13 March 1986
24 December 1996
31 May 1980
1 August 1990
12 September 1977
9 June 1976
30 November 1998
1 December 1964
27 April 1976
17 August 1996
26 September 1989
19 December 1996

The content of this article is intended to provide a general guide to the subject matter. Specialist advice should be sought about your specific circumstances.