中税泰国CTAC Thailand
Choosing an adviser · limits of responsibility

What an adviser should carry, and what nobody should promise you

In short

Two kinds of promise should put you on guard: a guaranteed approval or a guaranteed tier, and "we have connections, we can get it through". Approval rests on the authority's discretion and cannot be guaranteed by anyone. What can be undertaken is a different set of things — sources you can trace, deadlines someone is actually watching, responsibility for errors written into the contract, and red lines that are never crossed. Confusing the two is where choosing the wrong adviser usually begins.

01Three things nobody should promise

A counter-intuitive test: an adviser who volunteers "that one I cannot do" or "that outcome I cannot guarantee" is usually the more reliable one. Being able to say no requires knowing where the boundary is.

02Four things that should be carried

These four are not favours; they are what a professional engagement is for, and each of them can be written down.

03How to read "no win, no fee"

Contingent or success-based fees are reasonable where the amount is determinable and the result verifiable — refund work is the usual example. Two things must still be written down: how success is defined (approval obtained, or money received) and how work already performed is treated if it does not succeed. Left vague, these produce disputes later.

Where the outcome itself turns on discretion, however, a "no win, no fee" framing usually means the provider will take the easy matters, talk you out of the hard ones, or take chances with the file.

04Three sentences that put it on paper

No elaborate drafting is needed. Before signing, make sure these three are clear: what the deliverables are (named documents, not "assistance"); how rework or loss caused by the provider is dealt with; and which matters are outside scope and how they would be agreed if they arise.

The effect of specific clauses is a matter of the contract and of Thai law, and this page is not legal advice or a substitute for reviewing your own agreement. If your engagement letter does not contain those three, it is worth having our advisers read it against them before signature — adding them beforehand is one sentence; adding them afterwards often cannot be done at all.

Related

Sources

  1. General note: this page describes how to judge the limits of a service provider's responsibility. It is not legal advice; the effect of specific clauses and the remedies available depend on the contract and on Thai law and require case-by-case review. The discretionary nature of approval decisions follows the current rules of the authority concerned.
Checked against the official texts by the CTAC Thailand advisory team. We track the gazettes of the BOI, the Revenue Department, the Department of Business Development and Thai Customs every week; when an official position changes, the affected pages are updated and dated.
This page is general information based on the rules in force at the date shown. Thai BOI categories, incentive conditions and foreign-investment rules change often. Before acting on any specific project, check the latest official announcement and have a formal opinion issued on your own facts.
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中文版 · Chinese version