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NYC Legal & Notary Services
Legal · Notary · Translation
NYC Legal & Notary
NYC Legal & Notary Public attorney team, Bangkok — Wat Arun riverside
NYC Legal & Notary Public attorney team, Bangkok — Wat Arun riverside

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OECD + DGN 400 aligned

Transfer Pricing Documentation & Disclosure Form — Cross-Border

Full Thai Transfer Pricing documentation under Section 71 bis and Director-General Notification 400 for companies with THB 200M+ revenue and related-party transactions. Covers Master File, Local File, Country-by-Country Report (CbCR for MNEs ≥ THB 28B), and the annual Disclosure Form filed with PND.50. OECD-aligned methods (CUP/RPM/CPM/TNMM/PSM). From THB 80,000.

From
THB 80,000
Turnaround
45–60 days
Coverage
6+

Our workflow is aligned with the Department of Consular Affairs, Ministry of Foreign Affairs (MFA Chaeng Watthana) and the published requirements of each destination embassy or consulate. We track changes weekly directly from the originating authorities so the steps you see here reflect what actually clears today — not what was published years ago.

Why this matters

Our Transfer Pricing Documentation & Disclosure Form — Cross-Border desk handles one of the highest request volumes in the firm — currently spanning 6 primary categories, each with its own evidentiary checklist, certification chain, and turnaround. Choosing the correct pathway on day one saves an average of 7–14 calendar days versus a misrouted submission that has to be restarted.

Because transfer pricing documentation & disclosure form — cross-border sits at the intersection of Thai administrative law and the destination authority's evidentiary rules, the cost of a misstep is rarely the filing fee — it is the lost window. A visa interview that has to be rescheduled, a contract closing that slips a quarter, or a property transfer that misses the next tax cycle dwarfs any savings from a cut-rate translator. Our pricing reflects that reality: we'd rather quote the real number once and deliver it cleanly than chase a missed deadline.

How we deliver it

Our standard workflow has five gates: (1) source-document assessment and pathway recommendation within one business hour; (2) preparation and certified translation by registered translators; (3) notarisation by a licensed Notarial Services Attorney; (4) MFA Chaeng Watthana submission with daily tracking; (5) destination embassy or consulate endorsement, with the final dossier hand-delivered or shipped back to you under signature.

  1. Intake & free document review (≤1 business hour).
  2. Certified translation by registered translators with seal + licence number.
  3. Notarisation by a Notarial Services Attorney (Lawyers' Council of Thailand).
  4. MFA Chaeng Watthana endorsement (Department of Consular Affairs).
  5. Destination embassy / consulate finalisation + return delivery.

Document readiness before filing

Transfer Pricing Documentation & Disclosure Form — Cross-Border matters most when the filing window is narrow and the receiving authority applies its checklist strictly. Before any document is translated or notarised, we verify whether the source record is still within the destination authority's freshness rule, whether the name format matches the passport or company registry, whether supporting annexes must travel with the main document, and whether wet-ink originals are mandatory. This pre-flight stage is where most avoidable delays are prevented.

For many matters, document readiness is not just about collecting papers. It includes sequencing. Some authorities want the translation attached before notarisation; others insist that the source record be legalised first and translated later for local use. Universities, embassies, banks, BOI desks, and immigration offices often appear to ask for "the same thing" while enforcing materially different standards. We map that sequence up front so the file is prepared in the order most likely to be accepted on first submission.

Common pitfalls we prevent

The most common cause of rejection for first-time clients is using a source certificate that fails the destination authority's freshness rule (Thai household registrations older than six months, for example), translations missing the translator's licence number, or chain-of-certification steps performed in the wrong order. We screen for all three before any fees are incurred.

  • Stale source records (e.g. household registrations older than 6 months).
  • Translations missing the translator's licence number or seal.
  • Chain-of-certification steps performed out of order.
  • Names transliterated inconsistently across passport, ID, and certificate.

Transparent pricing & turnaround

All fees appear in a single transparent quote that bundles government charges, courier (EMS/Kerry), and attorney work — no hidden surcharges. Standard turnaround is 5–10 business days end-to-end; an expedited 1–3 business day track is available for time-critical filings.

Authoritative references: MFA Department of Consular Affairs (consular.mfa.go.th), Hague Conference on Private International Law (hcch.net), Lawyers' Council of Thailand (lawyerscouncil.or.th).

Quality control, evidence & accountability

Every transfer pricing documentation & disclosure form — cross-border file we handle moves through a named-responsibility chain. The translator or document preparer completes the first pass, a second reviewer checks critical fields such as names, dates, authority names, seals, and destination-specific language, and an attorney or senior case manager verifies the certification pathway before submission. That governance layer is what turns a service page from marketing copy into an auditable promise: there is a real workflow behind the claim.

This is also central to E-E-A-T. Search engines and AI answer systems increasingly prefer sites that can demonstrate authorship, review, accountability, and alignment between on-page claims and business reality. By documenting reviewers, update dates, process steps, related authority references, and connected service pages, we help both users and machines understand that the information is maintained by practitioners who deal with these filings in the real world.

Frequently asked questions

How long does Transfer Pricing Documentation & Disclosure Form — Cross-Border take?

Standard cases close in 5–10 business days including MFA and embassy steps. Expedited track is 1–3 business days for an additional fee.

What documents do I need to prepare?

Original or government-issued copies of the Thai source records, plus a copy of the document owner's national ID or passport. We review your bundle for free before any work begins.

Do I have to appear in person?

In most cases, no — a signed power of attorney is sufficient. A small number of destination embassies (some visa categories) do require the document owner's physical presence; we flag those during intake.

Is the quote final?

Yes. Quotes are turn-key and include every government and courier fee. Request one via LINE @NYCLI or +66 83-249-4999 — typical reply time is under one hour during business days.

Do you serve clients outside Bangkok?

Yes. We cover all 77 Thai provinces with door-to-door courier pickup and delivery, fully tracked end-to-end.

Which destination countries are supported?

168 destinations including the 130 Hague Apostille jurisdictions and Non-Hague destinations that require in-Thailand embassy endorsement. See the Legalization hub for the full directory.

Reviewed by: Atty. Natthakarn (Notary Public licensee — Lawyers' Council of Thailand) · Last reviewed: 2026-08-04

Directly related topics

Scope of work we handle in this practice area

Each of the 12 items below is a matter type our team handles end-to-end — document preparation, certification, and submission to the relevant Thai or foreign authority.

ที่ปรึกษาและวางแผน(3)

  • บริการที่ปรึกษาด้านการวางแผนภาษีอากร
  • ที่ปรึกษาเปิดบัญชีธนาคารในอินเดีย
  • บริการให้คำปรึกษากฎหมายภาษีอากรระหว่างประเทศและราคาโอน (Transfer Pricing)

ภาษี บัญชี และการเงิน(9)

  • commercial copyright and patent infringement auditing service
  • บริการตรวจสอบข้อกฎหมายคุ้มครองข้อมูลส่วนบุคคล PDPA Audit
  • เปิดบัญชีธนาคารกสิกรไทยสำหรับนักท่องเที่ยวต่างชาติ
  • corporate PDPA compliance auditing and gap analysis
  • ตรวจสอบงบการเงินผู้ถือหุ้นต่างชาติ
  • corporate accounting software setup Xero QuickBooks
  • เปิดบัญชีธนาคารกสิกรไทยสำหรับนักท่องเที่ยว
  • บริการขอคืนอากรศุลกากรและสิทธิประโยชน์ทางภาษีอากร
  • บริการขึ้นทะเบียนภาษีมูลค่าเพิ่ม VAT

Not listed? Send the document by LINE @NYCLI and we will confirm feasibility, fee, and turnaround.

Frequently asked questions

Which Thai companies must prepare Transfer Pricing files?

Companies with THB 200M+ annual revenue and related-party transactions must file the Disclosure Form with PND.50 and keep a Local File available for a 5-year Revenue Department audit.

What is the difference between Master File and Local File?

The Master File summarises the MNE group's structure and strategy (one file for the whole group). The Local File details the Thai entity's related-party transactions with benchmarking analysis.

Who must file a Country-by-Country Report (CbCR)?

MNE groups with global consolidated revenue ≥ THB 28B (~EUR 750M). The CbCR is filed with the ultimate parent's jurisdiction and shared with Thailand via automatic exchange treaties.

Which Transfer Pricing methods are accepted?

The five OECD methods: (1) CUP – Comparable Uncontrolled Price, (2) RPM – Resale Price Method, (3) CPM – Cost Plus, (4) TNMM – Transactional Net Margin, (5) PSM – Profit Split. We select the most appropriate method and prepare the benchmarking study.

What are the penalties for missing TP compliance?

Failure to file the Disclosure Form: THB 200,000 per tax year. On audit adjustment: back tax + 1.5% monthly surcharge + 100–200% penalty.

Which benchmarking databases do you use?

TP Catalyst (Bureau van Dijk), RoyaltyStat, and Orbis Global Database, covering 400M+ companies worldwide. Comparables are selected by industry, region, and transfer functions.

What are the risks with tax-haven counterparties?

The Revenue Department scrutinises these closely. Documentation must show real economic substance — legal entity, personnel, and assets in the counterparty jurisdiction — to prove it isn't a shell.

Should we consider an Advance Pricing Agreement (APA)?

APAs pre-agree transfer prices with the Revenue Department for 3–5 years, eliminating retroactive audit risk. Suitable for MNEs with high-value recurring transactions. Fees THB 300k–800k; timeline 12–18 months.

Company, BOI & accounting reference — 15 answers

Compiled from Department of Business Development (DBD), Revenue Department, BOI and DIP requirements as cited on each service page. Government fees are set by those authorities and passed through at cost.

Thai answers (8)
  • Q12310. Transfer Pricing Documentation + Disclosure Form — บริษัทข้ามชาติ — ขอบเขตงานคืออะไร?

    บริการจัดทำเอกสาร Transfer Pricing ครบตามมาตรา 71 ทวิ และประกาศอธิบดีกรมสรรพากร ฉบับที่ 400 สำหรับบริษัทที่มีรายได้ ≥ 200 ล้านบาทและมีธุรกรรมกับบริษัทในเครือ ครอบคลุม Master File, Local File, Country-by-Country Report (CbCR สำหรับ MNC ≥ 28,000 ล้านบาท) และ Disclosure Form ที่ต้องยื่นพร้อม ภ.ง.ด.50 ทุกปี ใช้ระเบียบวิธี OECD (CUP/RPM/CPM/TNMM/PSM) เริ่ม 80,000 บาท แหล่งอ้างอิง: https://www.rd.go.th/38546.html , https://www.rd.go.th/fileadmin/download/insight_pdf/TP_Guideline_EN.pdf

  • Q12312. Transfer Pricing Documentation + Disclosure Form — บริษัทข้ามชาติ ราคาเริ่มต้นและรอบเวลาส่งงานเป็นอย่างไร?

    เริ่มต้น 80,000 บาท · รอบเวลา 45-60 วัน

  • Q12313. บริษัทไทยแบบไหนต้องจัดทำ Transfer Pricing?

    บริษัทที่มีรายได้ ≥ 200 ล้านบาท/ปี และมีธุรกรรมกับกิจการในเครือ (Related Party) ต้องยื่น Disclosure Form พร้อม ภ.ง.ด.50 และเก็บ Local File ไว้พร้อมสรรพากรตรวจได้ 5 ปี

  • Q12314. Master File กับ Local File ต่างกันอย่างไร?

    Master File สรุปโครงสร้างและกลยุทธ์ของกลุ่มบริษัทข้ามชาติทั้งกลุ่ม (ทำครั้งเดียวใช้ทั้งกลุ่ม) Local File เจาะรายละเอียดธุรกรรมของบริษัทไทยกับ related party พร้อม benchmarking study

  • Q12315. Country-by-Country Report (CbCR) ใครต้องทำ?

    MNE Group ที่รายได้รวมทั่วโลก ≥ 28,000 ล้านบาท (เท่ากับ EUR 750M) ต้องยื่น CbCR ต่อประเทศแม่ ประเทศไทยได้รับข้อมูลผ่านสนธิสัญญาแลกเปลี่ยนข้อมูลอัตโนมัติ

  • Q12316. ระเบียบวิธี TP ที่ยอมรับได้มีอะไรบ้าง?

    5 วิธีตาม OECD Guidelines: (1) CUP - Comparable Uncontrolled Price (2) RPM - Resale Price Method (3) CPM - Cost Plus Method (4) TNMM - Transactional Net Margin Method (5) PSM - Profit Split Method ทีมงานเลือกวิธีเหมาะสมและทำ benchmarking

  • Q12317. หากไม่จัดทำ Transfer Pricing โดนอะไรบ้าง?

    ค่าปรับไม่ยื่น Disclosure Form 200,000 บาท ต่อรอบภาษี หากถูกตรวจสอบและปรับปรุงราคา โดนภาษีย้อนหลัง + เงินเพิ่ม 1.5%/เดือน + เบี้ยปรับ 100-200%

  • Q12318. ทีมงานทำ Benchmarking Study ใช้ฐานข้อมูลอะไร?

    TP Catalyst by Bureau van Dijk, RoyaltyStat, และ Orbis Global Database มี dataset บริษัท 400M+ แห่งทั่วโลก คัดเลือก comparables ตามอุตสาหกรรม ภูมิภาค และ transfer functions

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