Thailand Tax Refund Claims – 10 Truths to Share with Foreigners – sherrings.com, January, 2013
[Thanks to Tom for pointing this out.]
…unlike the more advanced countries around the world, there is no system of automatic processing of tax refunds by the Thailand Revenue Dept. In Thailand, you will never receive a cheque back from the Revenue Dept within 2 weeks or 4 weeks as you may have received back home. Instead, all tax refund claims are sent to a special unit within the Revenue Dept, called the “Tax Refund Division”, which will, for 99% of the time, direct the tax refund claim to the Audit Division for investigation.
…foreign CFOs and CEOs should never expect the Audit Division officers in Thailand to have to follow the laws. Even in the case of a foreigner managing to convince one particular Audit Division officer regarding a particular matter of law, if that Audit Division officer is a member of a particular Audit Division team that needs to “satisfy” the upper levels, again this is more important than any particular matter of law…
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