Country-by-Country Reporting(CbCR)

The CbCR reporting process will begin with notifying a CbCR Notification. The representative, one of the company within the MNE Group, shall notify TRD through the CbCR System, regarding the jurisdiction and type of its Reporting Entity, as well as uploading an Entity List containing names of companies within the group that carry on business in Thailand.

For the Group that is required by law to submit CbCR in Thailand, the Reporting Entity shall the Reporting, the Reporting Entity shall prepare Country-by-Country Report in the form attached to the Notification of the Director - General of Revenue Department on Income Tax (No.408), conforming to the Country-by-Country Reporting XML Schema determined by the Organization for Economic Co-operation and Development (the Organization for Economic Co-operation and Development) in English. The CbCR Submission will be completed when the schema is correct.