Country-by-Country Reporting(CbCR)

News Update!

The CbCR must generally be filed no later than 12 months after the last day of the fiscal year to which the report relates. For example, a CbCR for the fiscal year ended December 31, 2021 must be filed no later than December 31, 2022.

Announcement on June 24, 2022 : The CbCR System is now functioning appropriately. The issues about the Notification function have been solved.

Related Laws, guidance and FAQs

Who needs to file the CbC Report?

The ultimate parent entity of the Thailand MNE group will be required to file a CbC Report for all entities in the group. The MNE group is required to submit the CbC Report if it meets all of the conditions

CbCR Requirements for Thai MNE Group

Thai MNE Group

Step 1 : Notification

Step 2 : Submission

Step 1 : Notification

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.

Step 2 : Submission

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.

List of Jurisdictions

Qualifying Competent Authority Agreement

Download

Documents related to CbCR Notification and Submission

Template for CbCR Notification
CSV/ XLS
XML Schema
- CbCR XML Schema user guide
Core elements of CbCR
- Transfer Pricing Documentation and Country-by-Country Reporting, Action 13 - 2015 Final Report
- Guidance on the Implementation of Country-by-Country Reporting BEPS ACTION 13
Other CbCR Resources