FAQ

No. If companies have been registered, there is no need to do so again.

According to corporate income tax regulations, a foreign company who is an employee, agent, or intermediary for conducting business in Thailand, must pay corporate tax to the Department of Revenue of Thailand, due to receiving income or profits in Thailand.

If a foreign company having no agent or go-between for carrying on business in Thailand intends to hold a meeting in Thailand, they must pay a corporate tax to the Department of Revenue of Thailand, unless the period of stay is 180 days or less. 

The company does not have to pay tax. However, if there are Thai attendees, the company must pay VAT (value-added tax) according to Phor Phor 36 form.

It depends on the definition of the place of business for each country providing a registration.

Foreign persons acting as meeting organisers should refer to Section 41 of the Thai Revenue Code. It states that income derived from sources in Thailand is subject to a personal income tax, payable to the Revenue Department of Thailand (Phor Ngor Dor 90 form).

A company registered under Thai law according to Department of Business Development under Ministry of Commerce is defined as having a domicile and carrying on business in Thailand, and thus must submit financial statements together with Phor Ngor Dor 50 and 51 forms to the Revenue Department of Thailand. (This regulation is not applicable to a juristic person who is incorporated under foreign laws and intends to arrange a meeting in Thailand.)

A company or juristic partnership (incorporated under foreign laws without a permanent office or branch in Thailand) may temporarily carry out business in Thailand and is allowed to do business in Thailand for more than 1 year but less than 3 years (only if the company complies to the regulations and conditions stated in the Notification of Director-General of the Revenue Department on VAT (No. 43)). Such a company is allowed to apply for temporary VAT by submitting an application for temporary VAT registration (Phor Por. 01.2 form) along with the following documents:

• Copy of Tax Agent Appointment and Engagement Contract in writing, certified by embassies or consulates or persons assigned by Director-General of the Revenue Department (in case a business person is outside Thailand and has an agent in Thailand to file the application on his behalf).
• In the case of granting Power of Attorney, copies of the identification card of a representative and an attorney, and a Power of Attorney form are required.
• Copy of Joint Venture certificate (if applicable).
• Copy of property rental agreement (if applicable), or copy of letter of permission to use premises to carry on business (if no remuneration).
• Map and photos of the place of business.
• Copy of business license (if juristic persons incorporated under foreign laws are allowed to carry on business in Thailand).
• Copy of contract showing all parties, contract value, and duration.

Either a natural or juristic person or a foreign juristic person is able to apply for temporary VAT registration in Thailand.

 You may browse through the following:

• Tax knowledge
• Company limited registration information
• Manual of duty tax exemption (according to Revenue Code for persons under tax treaties of Double Taxation Exemption)
• Agreement between Thailand and Malaysia (on Double Taxation Exemption and prevention of revenue avoidance)
• Conditions for the payment of corporate income tax for companies or juristic partnerships incorporated under foreign laws
• Temporary value added tax

You may browse through the following:

• Tax treaties
• Tax knowledge
• Tax agent-Tax knowledge

No, a work permit is not required, but the Tor Thor 10 form must be submitted. In the case of multiple consecutive entries to Thailand, a work permit must be applied for because the work is considered to have been planned in advance.

The application can be completed either by yourself or a representative. However, you are required to pick up the permit in person and sign the Thai work permit book in the presence of the Labour Department Staff.

In the case whereby the foreigners have already entered Thailand, use the Tor Thor 1 form.

In the case where they have not entered Thailand, the employer (the hotel where the meeting will take place) applies for the work permit using Tor Thor 3. After the permit is granted, the foreign workers are allowed to travel to receive the work permit and work within 30 days from the date of submitting the documents. They also must bring evidence showing an agreement between them and the hotel, plus the other documents listed in Tor Thor 3. If they are supported by Thailand Convention & Exhibition Bureau (TCEB), the process is the same as with hotels.

For more details, visit the Office of Foreign Workers Administration website.

Yes. The government will be able to reimburse the actual amount of the registration fee after receiving approval from their government sector.

Organisers should submit a copy of the fiscal regulations on expenses of seminars, event organization, and international meetings (2011) document.

For further questions, please contact the Division of Legal Affairs and Administrative Expenditures.

Out of Thailand: +66 2 127 7000 (ext. 4438)

Within Thailand: 02 127 7000 (ext 4438)

The list of eligible goods are as follows:

• Goods imported under temporary admission which are then re-exported without having undergone any changes.
• Goods imported for free distribution to attendees, including documents and articles for display and demonstration.
• Personal goods such as clothing, cosmetics, accessories, shoes, watches, pens, glasses, perfume, etc., for which the value does not exceed 10,000 baht.
• Goods including trophies and honorary medals awarded to person(s) living in Thailand in recognition of their excellence in the fields of arts & literature, science, sports, public services, or contributions to the betterment of the public good.
• Goods with no commercial value intended for use as samples.
• Goods with no commercial value and bearing no brand logo distributed to event participants.  (Literature like magazines or books containing a price tag must be labeled “Not For Sale” or “For Free Distribution”).

Please note that distribution of items containing logos or trademarks that are widely known and advertised are not exempt from payment of duties.

Please have ready these documents stating:

• Details of your visit, including: name of function, schedule, location, and number of attendees.
• Details of your imports, including: a description of your goods and their quantities; photographs of your goods; and description of their purpose (if for distribution to attendees).
• Delivery details: passport copy of the carrier of the goods; their flight information, including date and time of arrival; their contact information.

Please have them processed at least 30 working days prior to the temporary admission of goods to Thailand.

Which government agency handles the application for temporary admission of goods to Thailand?

Goods for which import and export are restricted by law require special written permission or license from various government agencies, in advance of their arrival in Thailand. The written permission or license must be presented when performing customs clearance. Here are the restricted goods and relevant agencies to contact:

Please ensure these items adhere to the following rules:

• The importers must be a charitable organization registered in Thailand and the importation must be for the public benefit.
• Submit a letter to the state agency that is the recipient of the donation.
• The state agency that is the recipient of the donation will return a receipt.
• The recipient submits a duty-exemption letter, together with the aforementioned documents, to the Customs Department of Thailand.

There are two methods you may select from:

• Via a carrier who must satisfy the requirements of the Suvarnabhumi Airport Passenger Clearance Customs Bureau.
• Via air transport which must satisfy the requirements of the Suvarnabhumi Airport Cargo Clearance Customs Bureau.

The complete list of the 48 nations to whom the tourist visa exemption applies, plus relevant information, can be found here.

The complete list of the 28 nations to whom Visa-on-Arrival applies, plus relevant information, can be found here.

 Please prepare:

• A fully-paid onward air ticket valid for 15 days from the date of entry.
• Funds for living expenses with a minimum of 10,000 baht per person, or 20,000 baht per family.
• A completed Visa-on-Arrival application form (available at immigration checkpoints).
• 1 recent passport photograph (4 x 6cm)
• A passport with 6 months’ validity.
• An application fee of 1,000 Baht.

Please note that visitors who enter Thailand via Visa-on-Arrival cannot file an application for extension except in special cases, such as illness. If so, an application can be submitted to the Office of Immigration Bureau for review and approval on a case-by-case basis.

 The list is as follows:

90 days

• Argentina
• Brazil
• Chile
• Republic of Korea
• Peru

 30 days

•  Hong Kong
• Laos
• Macau
• Mongolia
• Russia
• Vietnam

14 days

•  Cambodia

The Exhibitions department serves as a one-stop source of information for international trade shows and events hosted in Thailand. We provide:

• Financial incentive schemes for new and existing exhibitions.
• Bidding support schemes for exhibitions and events.
• Facilitating site inspections and government agencies liaison.
• International road shows, marketing campaigns and promotions to boost delegate and visitor attendance.
• Auditing schemes for TCEB-approved event.
• Industry intelligence and research.

Yes. TCEB, through the Thai government, offers a variety of financial and non-financial incentives to benefit your event’s key stakeholders.

During pre-show, complete a Request for Support application at least 3 months prior to your event date with these supporting document:

• Your event marketing plan (with domestic and international plans).
• A bulletin of your event’s important facts.
• A post-show report from a previous exhibition, if any.

 TCEB will review the application and reply on your qualification for financial and non-financial support.

During the event, TCEb will appoint an independent company to perform on-site audit for validation purposes.

Post-show, you will be required to submit a report with verified figures for the calculation of your final subsidy amount. After a review of both post-show report an audit, you will be notified of the actual subsidy grant.

The last step is to submit an original invoice to ‘Thailand Convention & Exhibition Bureau’ (TCEB) with the confirmed subsidy amount. Reimbursement will be processed and made within 30 days.

The Conventions department serves as a one-stop source of information for conventions hosted in Thailand. We include two main areas of support:

1. Bidding

• Assist in preparing bid book, presentation and materials (if any).
• Coordinate with related government agencies for your official support letter.
• Assist with site inspections or selections.
• Suggest bid activities to ensure success.
• Offer financial support to prevailing TCEB’s terms and conditions.

2. Support for hosting confirmed meetings

• Assist with site selections and securing special venues.
• Establish contact with local service providers.
• Consult on marketing or PR activities to boost delegate numbers.
• Liaise with related government agencies for special services.
• Help to design spousal programs, pre and post-event tours, and special functions.
• Offer special meet-and-greet and MICE Lane Service at airport for VIPs.
• Offer financial support to prevailing TCEB’s terms and conditions.

Any local or international organisation that is interested and responsible for planning a convention, i.e. trade association, PCO, DMC etc. can apply for TCEB support with an official request letter addressed to TCEB’s president.

By giving us a longer lead time, TCEB can render a greater range of support for your convention. As soon as you are interested and prepared to host, come speak with us and we will guide you with bidding and organisational support.

No minimum group size is required. However, conventions must be at least 2 days in duration, and the type of support will be accorded based on factors such as profiles of event and delegates, length of stay, program, and group size.

The Meetings & Incentives department serves as a one-stop source of information for international corporate meetings and incentives travel hosted in Thailand.

Help such as financial support for cultural event, team-building, Corporate Social Responsibility (CSR) activities, golf and spa packages, among many other business events-related activities is available.

Service support can also be arranged, including MICE lane airport fast track for VIPs and delegates, police escorts, liaising with corporate or government agencies, and other logistical facilitation.

Apply at least a month before your meetings and incentives event. Required documents include:

• Request for Proposal (RFP) form
• Your company profile
• Application for Support form (provided by TCEB)

If your organisation or yourself is considering Thailand for your next business event, simply contact us with your requirements at the following:

Thailand Convention & Exhibition Bureau (Public Organisation)

Siam Piwat Tower Building, 25 & 26 floor, unit A2, B1 & B2

989 Rama 1 Road, Pathumwan, Bangkok 10330

Tel: +66 2 694 6000

Fax: +66 2 658 1411

Information Hotline (when in Thailand): 1105

Email: info@tceb.or.th

No minimum group size is required. However, the type of support will be accorded based on factors such as profiles of event and delegates, length of stay, program, and group size.

Yes, but support will be prioritised for Thai suppliers to support the local economy.