The rapid growth of Thai economy has led to the prosperity of new business in Thailand in various forms of juristic person such as limited partnership, limited company, public limited company. The implementation of international accounting and auditing standards has stimulatedthe business’ demand for auditors. The auditors, who are independent from the business entities, act as the third party to provide a reliable auditing service.
Due to the limited number of CPA (Certified Public Auditors) and the small number of new CPA in each year, Commerce Ministry of Thailand based on Accounting Code year 2000 (B.E. 2543), issued its Ministerial Regulation to exclude financial statements of small businesses from auditor’s audit and comment. This regulation has been effective since the financial statements ended Dec. 31, 2002 (B.E. 2545)
Therefore, for the benefit of tax collection stipulated in the Revenue Code, Revenue Department of Thailand has issued a special regulation to authorize tax auditors to audit financial statements of those businesses being exempted from CPA’s audit. Based on the Section 3 Ter of Revenue Code and the Notification of Director-General of Revenue Department relating to “Accounts Audit and Certified Report”, Revenue Department’s Instruction No. Tor. Por. 98/2544 regulated the qualifying test for those who wish to be Tax Auditors (TA), who act as auditors and report certifiers stated in the Revenue Code. Initially, Revenue Department states in regulation of Tax Auditor that only CPA, would be the accounts auditors and report certifiers as specified in Revenue Code. The primary standards for Tax Auditors implemented by Revenue Department were the auditing standards of CPA.
Bureau of Tax Audit Standard, one of Revenue Department’s unit, is in charge of all activities of Tax Auditors. This Bureau organized the first qualifying test for Tax Auditors in the year 2001 (B.E. 2544) in line with the Revenue Department’s Instruction No. Tor. Por. 98/2544. The number of Tax Auditors then has increased substantially in subsequent years.
Mr. Arnon Loganuwat, one of the early certified Tax Auditors, proposed the setup of Tax Auditor Association which was extensively supported by many Tax Auditorsand Bureau of Tax Audit Standard. Consequently, Tax Auditor Association was set up as the centerfor its members. The Association acts as the coordinator between its members and Bureau of Tax Audit Standard. It actively works with the Bureauto resolve its members’ problems and to promote skill development of its members in order to gain wide recognition.
On Feb. 23, 2007 (B.E. 2550) Director Ladda Supavitaya (Director of Bureau of Tax Audit Standard during that time) invited all Tax Auditors of Thailand to join the meeting in order to discuss the formation of a professional Tax Auditor Association. There were 93 Tax Auditors attending this meeting. The participants unanimously voted to set up Tax Auditor Association and appointed 33 Tax Auditors to be founders committee and to proceed in formality of association registration.
Group Captain Thutchai Jinsawang was the leader of the founding Committee who made an effort to set up the Association, drafted By-laws, and completed legal registration process. The Association was named “Tax Auditor Association (สมาคมผู้สอบบัญชีภาษีอากร) and was registered with Department of Provincial Administration. On Oct. 18, 2007 (B.E. 2550), the Association was officially registered as a juristic person with the registration no. Jor.4640/2550. Subsequently, the founding Committee called for the first General Meeting on Feb. 9, 2008 (B.E. 2551) at the auditorium of Revenue Department. The meeting elected the Committee, which consisted of 15 members, to manage the Association. According to the Association’s Rule, new Committee will be elected every two years.
The name of the Association President for each term is as follows :
- Group Captain Thutchai Jinsawang 2008 – 2010 (B.E. 2551 – 2553)
- Group Captain Thutchai Jinsawang 2010 – 2012 (B.E. 2553 – 2555)
- Mr. Suriya Teerawattanasarn 2012 – Present (B.E. 2555 – Present)