PROJECT BACKGROUND
The Global Green Growth Institute (GGGI) operates in Thailand pursuant to a Memorandum of Understanding (MoU) with the Department of Climate Change & Environment. Under this framework, two expatriate staff members are currently engaged to support GGGI’s activities in Thailand. GGGI’s headquarters is located in the Republic of Korea, with ongoing operations in Thailand. Compensation for staff is denominated in USD and remitted via international bank transfer, with funds ultimately received in THB through Thai bank accounts.
At present, GGGI is in the process of concluding a Host Country Agreement (HCA), after which office registration and related administrative formalities are expected to be finalized. In the interim, GGGI seeks to ensure that its expatriate personnel comply with applicable Thai laws and regulations, particularly those concerning personal income tax, while also taking into account the specific legal status of GGGI’s activities under the MoU.
To that end, GGGI invites the engagement of a qualified tax advisory consultant (the “Consultant”) to provide an authoritative legal opinion and practical compliance guidance regarding the tax treatment of the two expatriates in Thailand.
OBJECTIVES OF THE ASSIGNMENT
The objectives of this engagement are to:
- Determine Applicability of Thai Tax Law: Provide a formal legal opinion on whether the two expatriates, given their employment under the MoU and the nature of GGGI’s operations in Thailand, are subject to Thai personal income tax laws.
- Identify Legal Basis for Any Obligation or Exemption: Articulate the statutory, regulatory, and any international legal bases that may impose, modify, or exempt the expatriates’ tax obligations.
- Provide Compliance Guidance and Computations: Where obligations exist, set out the required steps for compliance (registration, filings, payments) and prepare detailed computations of tax liability for each expatriate, including applicable deductions, credits, and timelines.
- Support Consistency with GGGI’s Status: Ensure that advice is consistent with GGGI’s intergovernmental character, its MoU with the Government of Thailand, and prospective implications of the HCA once concluded.
SCOPE OF WORK
The Consultant shall perform, at minimum, the following tasks:
- Legal Review and Opinion
- Compliance Advisory and Computations
- Implementation Support (Advisory)
- Reporting and Communication
- Conduct a comprehensive review of relevant provisions of the Thai Revenue Code and subordinate regulations and assess any applicable international instruments or arrangements (including the MoU and—prospectively—the HCA).
- Evaluate factors affecting tax liability, including but not limited to: tax residency status, source of income rules, situs of services rendered, and any privileges or immunities potentially available to personnel of intergovernmental organizations.
- Prepare a formal written legal opinion for the legal analysis explaining the reasoning, statutory/regulatory citations, and practical implications for the two expatriates.
- If an obligation to pay Thai personal income tax exists:
- Identify applicable rates, brackets, deductibles, allowances, credits, and treaty considerations (as relevant).
- Prepare individualized tax computations for each expatriate, detailing assumptions, calculation steps, and evidentiary requirements.
- Outline required registrations (e.g., tax identification numbers), filings (e.g., personal income tax returns), and payment timelines in accordance with Thai law.
- Provide a step-by-step compliance roadmap, including milestones, responsible parties, and documentation lists.
- Advise on practical procedures for interacting with the Thai Revenue Department (if needed), including appointment scheduling, document submission protocols, and communications etiquette.
- Prepare template correspondence and checklists to facilitate timely compliance.
- Deliver documents in clear, professional English (with citations to Thai law) and be available to explain findings to GGGI management and the two expatriates.
- Maintain confidentiality and data protection standards over all information provided by GGGI and its personnel.
Methodology
The Consultant’s methodology shall, at a minimum, include:
- Inception and Fact-Finding:
- Review documents provided by GGGI (including MoU, employment terms, payroll/transfer evidence, and any correspondence relevant to legal status).
- Conduct structured interviews with designated GGGI representatives and the expatriates to confirm factual details (e.g., duration of physical presence in Thailand, duties performed, payment channels, withholding status).
Legal Research and Analysis: - Analyze relevant Thai statutes, regulations, administrative rulings, and authoritative commentary.
- Consider intersections with international law, intergovernmental privileges/immunities (where applicable), and any forthcoming HCA implications.
Computation and Compliance Planning: - Prepare calculations for each expatriate’s potential tax liability, with a clear statement of assumptions.
- Develop a practical compliance plan, including registration, filing, payment, and documentation retention.
Validation and Finalization: - Present preliminary findings for GGGI review; incorporate feedback.
- Issue a final legal opinion and supporting annexes.
DELIVERABLES AND PAYMENT SCHEDULE
The Consultant shall provide the following deliverables:
- Inception Note (2–3 pages): Scope confirmation, information needs, and workplan.
- Formal Legal Opinion (10–15 pages):
- Detailed legal analysis with citations to Thai law and any applicable international instruments.
- Conclusions and implications for the two expatriates.
- Tax Computation Statements (per expatriate): Detailed calculations with assumptions, schedules, and summary tables.
- Compliance Roadmap: Step-by-step plan with timelines, responsibilities, and required documents.
- Consultation Session(s): Virtual or in-person briefing to walk through findings and answer questions.
- Document Pack (if applicable): Templates and checklists for registrations and filings.
All deliverables shall be submitted in editable electronic format (e.g., MS Word/Excel) and a final PDF.
Duration: Estimated completion within 2–3 weeks from contract signing.
EXPERTISE REQUIRED
- Licensed Thai attorney or certified tax advisor with expertise in Thai income tax law.
- Minimum 5 years of experience in cross-border tax advisory and compliance.
- Proven track record of advising international organizations or expatriates on Thai tax matters.
- Strong analytical and legal writing skills in English.
