On 30 Mar 2023, Thailand enacted its domestic laws for the implementation of Exchange of Information on Request (EOIR).

This Insight summarizes the enacted Thailand EOIR laws.

The Thailand EOIR Laws

Thailand's Royal Decree Governing the Exchange of Information for Internation'l Agreements on Taxation BE 2566, gazetted on 30 Mar 2023, enacts the domestic laws for Exchange of Information on Request and for the Automatic Exchange of Information under the Convention.

A summary of the enacted laws for the Exchange of Information on Request is as follows:

Applicability

From and including 31 Mar 2023.

The Laws

1. The Director-General of Revenue, as the competent authority in Thailand, is empowered to exchange information on request with competent authorities in participating countries.

2. An exchange of information on request shall be:

1. An exchange of information specifically relevant and beneficial to tax administration, collection or enforcement by the requesting country; or
2. An exchange of information specifically relevant to a person under an investigation or a prosecution by the requesting country.

3. A competent authority of a requesting country shall deliver a request to the Director-General of Revenue containing at least the following:

1. Details of the person who is under tax investigation or prosecution for taxation by the requesting country;
2. Details of the information requested including the nature and form of information requested by the requesting country;
3. The tax purpose(s) for the information requested;
4. The grounds for believing the information requested is in Thailand or is under the possession or control of a person residing in Thailand;
5. The name and address of the person believed to have the possession or control of the requested information;
6. A statement that the request for information is according to the law of the requesting country, that if the information was in the requesting country, the competent authority of the requesting country would have accessed it according to the law of the requesting country and that the request for the information is according to international agreements on taxation; and
7. A statement that the requesting country has taken all possible measures to obtain the information or that the measures to be taken to obtain the information cause unreasonable difficulty.

​4. The Director-General of Revenue can refuse to exchange information if:

1. The exchange of information would be contrary to law or tax practice in Thailand or in the requesting country;
2. The exchange of information would result in disclosure of trade secrets, industrial commercial business or professional secrets or methods or the information disclosure would be contrary to public order or good morals;
3. There are reasonable grounds to believe the requesting country could not keep the information confidential;
4. The competent authority of the requesting country would not be able to deliver similar information if the competent authority of Thailand were to request such information;
5. The principles of tax collection in the requesting country are contrary to or inconsistent with generally accepted principles or contrary to international agreements on taxation;
6. The requesting country has not taken all possible measures to obtain the information under its laws or administrative practices, unless they cause unreasonable difficulty; or
7. The information request of the requesting country would result in unfair discrimination to people of Thai nationality.

​5. Upon receiving a request for exchange of information, the Director-General of Revenue shall consider whether the request is within the rules, the request for information is complete and the details are clear and sufficient to proceed, or if there is a reason for refusing to exchange information on request.

6. In the event that the Director-General of Revenue considers the request for exchange of information to be incomplete or not clear, the Director-General of Revenue shall notify the competent authority in the requesting country of the additional information required within a specified period.

7. In the event that the Director-General of Revenue finds the request is not a request for exchange of information or a competent authority of a requesting country fails to submit the additional information required within the specified period without cause or there is reason to refuse to exchange information, the Director-General has the power to deny the request and inform the requesting country the reason for the denial.

8. When the Director-General of Revenue finds a request to be according to the rules, it is complete and the details are clear, and its sufficient and there are no grounds for refusing to exchange information, the Director-General of Revenue shall gather or obtain the information and exchange such information.

9. For gathering or obtaining information the Director-General has the power to order a person in possession or control of the requested information to submit such information and provide and submit explanations and statements.

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