Thai Tax ID for Foreigners: Form L.P. 10.1 and Where to File in Phuket

Individuals file Form L.P. 10.1, not 10.2, within 60 days of earning taxable income. In Phuket you can file at the Phuket Area Revenue Office, 23 Narisorn Road, Talat Yai. Bring the form and a copy of your passport or alien certificate. The number has 13 digits.

By Vincent Nguyen and team

Individuals file Form L.P. 10.1 (ล.ป.10.1), not L.P. 10.2. In Phuket, take it to the Phuket Area Revenue Office at 23 Narisorn Road, Talat Yai. Bring a copy of your passport or alien certificate.

Do you need a Thai tax ID?

A person liable to personal income tax who has no Thai ID number, such as a foreigner, must apply for a taxpayer identification number (TIN). The deadline is 60 days from the date you derive assessable income.

A short visit is exempt. You do not need a TIN if you stay in Thailand for one period of up to 14 days and up to 90 days in total within the tax year.

For which income is taxable, see Thailand tax residency and foreign income.

Which form: L.P. 10.1, not 10.2

Form L.P. 10.1 has a box for a foreign individual (บุคคลธรรมดาต่างด้าว). Tick that one.

What the form asks and what to attach

• Attach a copy of your ID card, alien certificate or passport.
• Write your first name and surname in English exactly as in the passport.
• Give an address abroad as well as your Thai address.
• State the type of income.
• Give your spouse’s details if you are married.
• Add a power of attorney if an agent files for you.

Where to file in Phuket

Phuket Area Revenue Office (สำนักงานสรรพากรพื้นที่ภูเก็ต), Government Office Centre, Ministry of Finance, 23 Narisorn Road, Talat Yai, Mueang, Phuket 83000. The main line is 0-7635-8250 to 99.

An individual may file at any area revenue office or branch office, whatever their domicile.

How to apply, step by step

1. Check the rule: a foreigner with no Thai ID number must apply; a short visit of up to 14 days and 90 days in total is exempt.
2. Take Form L.P. 10.1, the individual form.
3. Attach a copy of your passport or alien certificate.
4. File at the Phuket Area Revenue Office, 23 Narisorn Road.
5. Tick pick-up in person or posting to your address for the card.

Can you apply online?

The individual request (ล.ป.10.1) sits on the Revenue Department’s RDeService page. The English TIN page names the online route only for a Thai juristic person, and only in Thai.

Our advice: bring the paper form and your passport copy to the Phuket office, and ask at the counter whether an online route is open to you.

Already have a number: changing details or replacing the card

The same form works once you hold a number. It covers a new TIN and card, amended taxpayer details, a replacement for a lost or damaged card, and returning a card.

If your name, surname or address changes, attach a photocopy of the evidence of the change. A new passport or a move within Phuket therefore needs an amendment, not a new number.

The number: 13 digits

The number has 13 digits. The form says that, outside the cases where a Thai ID number applies, you use the 13-digit number the Revenue Department issues. An older English Revenue Department page, last updated in 2014, says 10 digits. Go by the current form: 13 digits.

After you have the number

You can file PND 90 by post or in person at your Area Revenue Branch Office, or electronically at the Revenue Department website. Rules and rates are in Thailand tax residency and foreign income.

Next in this journey: tax residency and foreign income, then open a bank account, then work permit.

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Not confirmed: No fee and no time to issue the number or card is published by the Revenue Department. Ask the Phuket counter whether the card is ready the same day. Banks and the work-permit office publish no TIN requirement; check their lists first.

General information checked against the sources listed above, not legal advice for your situation. Rules and office practice change; confirm with the immigration office or a licensed adviser before you act. See how guides are checked.

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