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Code fiscal - impôts lors du transfert de biens immobiliers
Revenue Code
Les informations sont vérifiées et mises à jour chaque mois selon les sources officielles.
En bref
Taxes sur les transferts immobiliers: 3,3% de taxe specifique ou 0,5% de droit de timbre, plus retenue d'impot percue par le Land Department a l'enregistrement.
91/5: Tax base for specific business tax
This provision lists what counts as taxable receipts for each covered business type. For property sellers acting in a commercial or profitable manner, the base is the full gross receipts from the sale, calculated before subtracting any costs or expenses incurred.
91/6: Applicable tax rates
This section sets the percentage rates applied to different categories of gross receipts. Property sales made for commercial or profit purposes generally fall under the standard 3 percent rate, while securities trading and certain insurance or pawn transactions have lower specified rates.
91/7: Persons liable for the tax
Anyone conducting a taxable business bears personal responsibility for paying this tax. Where the operator resides abroad, any local representative, employee or agent managing the business in Thailand becomes jointly responsible alongside the foreign operator for settling the tax due.
91/8: Calculation method and payment timing
Tax is normally computed monthly using consistent accounting practices, with a right to appeal any assessment. However, for commercial property sales, the tax is instead calculated and paid immediately at the land office when ownership rights are formally registered, not on a monthly cycle.
91/9: Withholding by securities exchange members
When shares are sold through the stock exchange, the broker acting for the seller withholds the tax directly from sale proceeds and remits it under the broker's own name. The individual seller is relieved from any personal filing obligation in this situation.
91/10: Filing returns and paying tax
Monthly filing and payment normally occur by the fifteenth of the following month at the relevant local office, even if no receipts were earned. Property sellers under the commercial-sale category instead file and pay directly at the land registration office when the transfer is recorded, and the land department forwards these funds to the tax authority.
91/11: Tax refund claims
A taxpayer may request a refund within three years counted from the deadline for filing the relevant return. The refund application must use the prescribed form and be submitted at the local office tied to the taxpayer's place of business, or an alternative office if separately approved.
91/12: Registration obligation for taxable businesses
Anyone starting a business subject to this tax, unless exempted, must register within thirty days of commencing operations. Registration is filed at the local office covering the business location, or at the head office location if multiple business premises exist. Agents handle registration for foreign operators.
91/13: Exemptions from registration requirement
Certain operators need not register even though their activity is taxable, including securities exchange sellers, those running temporary or short-term operations, and other categories the tax authority separately designates as exempt from this registration duty.
91/14: Recordkeeping obligations
Taxpayers must maintain records distinguishing taxable receipts from those excluded from tax calculation, kept separately for each business location. Entries generally must be recorded within three days of receiving the income, following the format and procedure the tax authority establishes.
91/15: Grounds for official tax assessment
An assessment officer may determine tax, penalties and surcharges when a taxpayer fails to file on time, when evidence shows a filed return was inaccurate or misrepresented the tax owed, or when the taxpayer ignores a summons, refuses to answer questions, or cannot substantiate the tax calculation.
91/16: Powers of the assessment official
To carry out an assessment under the preceding provision, the officer is granted specific investigative powers, such as summoning parties, requesting documents, and examining evidence, enabling verification of the correct tax amount owed by a business.