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Thailand Law Update

What do you need to set up a Representative Office in Thailand?
Author : M & S Law Office 2006
Issued : 19-Apr-2013

Please bear in mind that the business activities of your representative office will be limited to the below activities, or Thai tax liabilities can arise.

Business Activities of a Representative Office

Under government regulations, the business activities that a representative office can carry out are limited to at least one of the following 5 activities:

1.       Source for goods or services in Thailand for the head office.

2.       Checking and controlling the quality and quantity of goods purchased or hired to manufacture in Thailand by the head office.

3.       Giving advice concerning goods of the head office sold to agents or consumers.

4.       Propagation of information concerning a new goods or services of the head office.

5.       Report on business trends in Thailand to the head office.

Characteristics of a Representative Office

General characteristics of a representative office are as follow:

1.       Non revenue-generating activities.

2.       No authority to accept purchasing order or to make offer for selling or to negotiate for carrying out of business with person or juristic person in the country in which it is established.

3.       All expenditures incurred by the representative office must be borne by the head office.

4.       It is not subject to corporate income tax, in accordance with the Revenue Code except deposit interest of remitted funds from the head office has to pay tax.

Initial Documents Required

1.        Certificate of Incorporation of the head office;

2.       Articles and Memorandum of Association of the head office;

3.       Completed Affidavit of Company Officer form (we will provide our standard form for your completion);

4.        Completed Power of Attorney empowering the manager of the proposed representative office (we will provide our standard form for your completion);

5.        Sketch map indicating the location of the representative's office;

6.       Copy of the representative office's manager's passport;

7.       Organization chart of the representative office in Thailand  ;

8.       Company's profile and business brochure of the head office overseas;

9.       Copy of distributorship agreement (if any), invoices (at least five samples) verifying the sale of head office's goods or products to Thailand;

10.     Most recent annual report of the head office (including balance sheet and profit and loss statement);

11.     Letter issued and signed by authorized director of the head office verifying the salary amount of the representative office's manager;

12.    Completed Declaration of Technology Transfer form (we will provide our standard form for your completion); and

13.    Any other documents that may be subsequently requested by the MOC officials.

General Conditions for Approval to Operate Business Activities as Representative Office

  • Total loans for use in the licensed representative office must not exceed seven times the amount of money brought to be used for the business.
  •  At least one person responsible to conduct the representative office's business activities must be domiciled in Thailand.
  • Money to be used in the approved business activities shall originate from abroad and shall not be less than 3 million Baht and shall be remitted as follows:

1.       At least 1.5 million Baht for the first year, of which at least 750,000 Baht must be remitted within the first 3 months.

2.       No less than 750,000 Baht for every year thereafter until the amount has been remitted in full in accordance with the conditions specified.  Copies of exchange control forms must be sent to the Ministry of Commerce for their records.  The above remittances can be made only after the granting of the license.

Contact us for more details and our reasonable fees.




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M & S Law Office 2006 is the International Law Firm in Thailand. We provide full legal services throughout Thailand including the key business cities such as Bangkok, Pattaya, Chiangmai and Phuket.

Our fees are reasonable and we offer a free appraisal of what is required and we will then be able to put a cost to the work involved.

Our Bangkok Law Company is located on Suthisan Road. You can take MRT to get off at Suthisan Station. Click here to get directions to our law company or calling at
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