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TAX · 05 — Tax Planning

Plan your tax before the year closes, not after.

Lawful structuring and timing that lower your tax cost and keep every position defensible.

Tax planExample review
01Unclaimed deductionsIDENTIFIED
02Incentive eligibilityCHECKED
03Director remuneration mixMODELLED
04Related-party pricingDOCUMENTED
05Half-year estimate (PND 51)ALIGNED
06Pre-year-end actionsSCHEDULED

Illustration of the items we review in every tax plan.

The problem

Once the books close, the options close too.

Most tax savings are only available if you act before the financial year ends. After that, the work shrinks to filing what already happened.

We review your position mid-year and again before year-end, so decisions are made while they still change the result.

Planning windows

When planning still counts in your financial year.

Each window allows different actions. The earlier we start, the more options stay open.

Window 01 · Start of year

Set the structure

  • Group and holding structure
  • Remuneration policy for directors
  • Intercompany agreements
Window 02 · Months 1–6

Mid-year review

  • Profit forecast and tax estimate
  • Incentives and special deductions
  • Aligning the half-year estimate PND 51
Window 03 · Before year-end

Final actions

  • Timing of purchases and write-offs
  • Provisions and accruals
  • Dividend and bonus decisions
After year-end

Filing only

By the time the annual return PND 50 is prepared, most planning options have passed.

Start before year-end
What's included

Six areas we plan with you.

Every option is tested against Thai law and documented, so the position holds if it is ever reviewed.

Area 01

Deductions and allowances

  • Eligible expenses fully claimed
  • Depreciation methods and timing
  • Special and enhanced deductions
Area 02

Tax incentives

  • BOI exemptions and conditions
  • SME corporate tax rates
  • Government deduction schemes
Area 03

Group and holding structure

  • How profits move between entities
  • Dividends and intercompany charges
  • Thai and foreign parent structures
Area 04

Transfer pricing

  • Pricing of related-party transactions
  • Transfer pricing documentation
  • Annual disclosure support
Area 05

Owner and director pay

  • Salary, benefits and dividends balanced
  • Personal and corporate tax viewed together
  • Foreign director considerations
Area 06

Investment and exit

  • Tax effect of buying major assets
  • Adding shareholders or investors
  • Selling or restructuring the business
Who it's for

For companies where tax is now a real cost line.

Profitable companies

Businesses paying full corporate tax that want to be sure nothing allowable is missed.

Groups and subsidiaries

More than one Thai entity, or a Thai company with a foreign parent.

Owners planning change

An expansion, restructuring, new investor or exit on the horizon.

How it works

Four stages, from review to a plan in action.

01

Consultation

We review your last filed return, current-year results and plans.

02

Setup

We identify the planning options and estimate the tax effect of each.

03

Execution

We put the chosen options in place with your accountant and legal team, or through our own accounting work.

04

Reporting

You receive a tax plan with estimated savings, actions and deadlines.

What you receive

A plan in baht, with owners and dates.

Not a list of ideas. Each option comes with its estimated effect and the steps to make it happen.

Plan

Written tax plan

The options available to you, with the estimated effect of each in baht.

Actions

Action list

Every step, who owns it and the date it must be done by.

Review

Pre-year-end meeting

A final review before your books close, to confirm every action is complete.

FAQs

Questions about tax planning.

Something else on your mind? Ask our advisors on LINE or WhatsApp.

Is tax planning legal?

Yes. We only use deductions, incentives and structures that Thai law provides, and every position is documented.

When should we start?

Ideally within the first six months of your financial year, before the half-year estimate (PND 51) is filed.

What savings can we expect?

It depends on your profit, structure and eligibility. We estimate the effect of each option before you commit to anything.

Do we need to use your accounting service?

No. Tax planning can be booked on its own. We work alongside your current accountant to put the plan in place.

Book a mid-year tax review.

We'll show you the planning options still open in this financial year.