Below is an overview of the reporting standards for financial account information in Thailand following the enactment of the Amendment of the Revenue Code Act (No. 48), B.E. 2562 (the "Amendment of the Revenue Code Act") and Ministerial Regulation (No. 355) re: Reporting Obligations of a Person with Special Transactions, which require reporting financial institutions to submit reportable financial account information to the Revenue Department by 31 March of every subsequent year.

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