Appendices

List of appendices

• Appendix A Master Document Checklist: a list of documents for Thai buyers, foreign buyers, juristic-person buyers and transfer day
• Appendix B Journal Entry Library: 15 journal entry patterns, from receiving the booking deposit to the year-end tax reconciliation
• Appendix C Tax Treatment Matrix: a table of income and expense types against VAT, SBT, WHT, CIT and filing deadlines, to be checked against current law
• Appendix D Sample Contract Clauses: headings for sale and purchase agreements, lease agreements and cost allocation memos, which must be drafted by a lawyer
• Appendix E Sample Letters and Forms: a list of customer correspondence, such as paid-in-full confirmations, source of funds declarations and fund remittance guides
• Appendix F Excel Calculator Templates: templates for calculating taxes and fees, an FET tracking table and a Foreign Quota Tracker
• Appendix G AMLO Report Forms: guidance for practising report preparation and recording internal decisions, using the latest forms from the authority
• Appendix H Glossary: a Thai–English glossary covering accounting, tax, law, operations and AML
• Appendix I Quick Reference Cards: summary cards covering tax rates, the FET procedure, the transfer day timeline, minimum documents, red flags and a contacts book
• Appendix J References and Further Reading: a list of laws, accounting standards, authorities and further reading sources