Tax Clearance Certificate and Certificate of Payment of Tax
A tax clearance certificate under Section 4 bis of the Revenue Code applies to certain taxpayers leaving Thailand, while a certificate of payment of tax evidences to authorities or counterparties that the stated tax has been paid.
These two are often lumped together but do different jobs. A tax clearance certificate under Section 4 bis of the Revenue Code concerns departure from Thailand by certain categories of taxpayer prescribed by law. A certificate of payment of tax certifies the fact that a stated amount of tax for a stated year has been paid.
Foreign recipients almost always want the certificate of payment, because what they need to verify is payment, not a right to travel. Requesting the wrong document wastes time.
Both are issued by the Revenue Department, so they proceed straight to translation and legalisation and normally need no notarial signature certification unless the recipient asks.
Clear any outstanding liabilities before applying: the agency assesses the tax position shown in its system, and unpaid tax or unfiled returns typically stall the process.
Documents to prepare
- The Revenue Department's application form for the document required
- ID card or passport of the applicant
- Current company affidavit, for corporate applicants
- Tax returns and payment records for the year to be certified
- Evidence of settling any outstanding liabilities shown in the system
- Power of attorney with identification copies, where an agent applies
Step order
- Confirm with the recipient whether a tax clearance certificate or a certificate of payment is wanted
- Check your own position for unfiled returns or unpaid tax
- File the application with the Revenue Department with the evidence for your case
- Collect the original signed by the authorised officer
- Have it translated by a responsible translator, then file for consular legalisation
- Legalise at the destination embassy or consulate, or obtain an apostille once the Convention is in force
Pre-filing checklist
- The document type matches what the recipient actually needs
- No unfiled returns or unpaid tax remain in the system
- The certified tax year matches the year the recipient wants to see
- Names match the passport or company affidavit exactly
- Time is allowed for translation and legalisation before the deadline
Practical tips
- Get the recipient's requirement in writing, which prevents requesting the wrong document
- Review your tax position before applying, since old liabilities force a restart
- Request all required tax years in one application rather than repeating the process
- Where several countries are involved, request multiple originals, as legalisation often retains them
Common pitfalls
- Requesting a tax clearance certificate when the recipient wants a certificate of payment
- Applying with returns still unfiled, which stalls the process until liabilities are cleared
- Certifying only the latest year when several were requested
- Leaving no time for legalisation and embassy attestation before the recipient's deadline
Frequently asked questions
What is a tax clearance certificate?
A document under Section 4 bis of the Revenue Code concerning certain categories of taxpayer departing Thailand. It is not something every traveller needs.
How does it differ from a certificate of payment of tax?
Tax clearance concerns departure from the Kingdom by prescribed taxpayers; a certificate of payment certifies that a stated amount of tax for a stated year was actually paid.
Which one do foreign authorities usually want?
Almost always the certificate of payment, because they are verifying payment. Ask the recipient to name the document in writing before applying.
Can it be obtained with tax outstanding?
Generally outstanding liabilities and unfiled returns must be cleared first, since the agency assesses the position recorded in its system.
Is notarial certification required first?
Normally not, as it is issued by the Revenue Department and can go straight to translation and legalisation, unless the recipient requires more.
How many originals should be requested?
More than one where several recipients are involved, since overseas legalisation often retains the original and reissuing means starting the whole process again.
For a document review before you file, contact us on LINE @nycli, call +66-83-249-4999 or email nycli@ilc.ltd. Our team will confirm the steps, any missing documents and a realistic timeline for your case.
Related cases
- Certificate of Residence for Tax Purposes
- Income Tax Returns (PND 90/91 and PND 50)
- Withholding Tax Certificate (Section 50 bis)
- VAT Registration Certificate (PP 20) and VAT Documents
- Import and Export Declarations and Customs Documents
Official references
Requirements on this page follow the rules published by the authorities below. Always confirm the latest notice on the official site before filing.
- The Revenue Department
- Thai Customs Department
- Department of Consular Affairs, MFA ThailandThailand's authority for document legalization and Apostille
- HCCH — Apostille Section (Hague Convention 1961)Thailand's accession enters into force 28 February 2027
Related services
Fees depend on document type, number of pages and turnaround. Send scans to LINE @nycli, call +66-83-249-4999 or email nycli@ilc.ltd for a written quotation.