Free Practice Questions for Thailand Revenue Department Tax Auditor (TA)

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Sample Thailand Revenue Department Tax Auditor (TA) Practice Questions

Try these sample questions to review concepts for the Thailand Revenue Department Tax Auditor (TA) exam. Each question includes a detailed explanation. Start the interactive quiz above for the full 60+ question experience with AI tutoring.

1A partner withdraws cash for personal use, with no repayment obligation. How should the partnership present the drawings at year-end?

A.An operating expense

B.A reduction of that partner's equity

C.A receivable from the partner

D.A distribution payable to the partner

Explanation: Personal drawings are transactions with an owner in the owner's capacity as owner. They reduce the partner's equity through the capital or current account rather than reducing operating profit.

2A trading partnership applying TFRS for NPAEs sells goods. Collection is probable, revenue and costs are reliably measurable, and the seller retains no effective control. Which event supports recognizing the sale?

A.Receiving a customer's purchase order

B.Issuing an invoice before goods are ready

C.Transferring significant ownership risks and rewards to the buyer

D.Receiving a refundable customer deposit

Explanation: The NPAE sale-of-goods model requires transfer of significant risks and rewards together with the other recognition conditions. An order, invoice, or deposit alone does not establish that transfer.

3AB has THB 400,000 profit before partner appropriations. A receives a THB 120,000 salary allowance; A and B receive 5% interest on capital of THB 400,000 and THB 200,000 respectively. They share the residual equally. What total profit is allocated to A?

A.THB 200,000

B.THB 140,000

C.THB 280,000

D.THB 265,000

Explanation: Salary and capital interest allocate THB 120,000 + THB 20,000 + THB 10,000 = THB 150,000, leaving THB 250,000. A receives THB 120,000 salary, THB 20,000 interest, and THB 125,000 residual: THB 265,000 total.

4Inventory costs THB 150,000. Estimated selling price is THB 160,000 and necessary selling costs are THB 25,000, with no further completion costs. What carrying amount is required under TFRS for NPAEs?

A.THB 135,000

B.THB 150,000

C.THB 160,000

D.THB 125,000

Explanation: Net realizable value is THB 160,000 − THB 25,000 = THB 135,000. Inventory is measured at the lower of cost and net realizable value, so it is written down to THB 135,000.

5New operating evidence changes a delivery vehicle's estimated useful life from five years to eight years. How is the revision treated under TFRS for NPAEs?

A.Restate prior depreciation as an error

B.Revise depreciation prospectively

C.Expense the remaining carrying amount immediately

D.Recognize a gain equal to past depreciation

Explanation: New information about useful life changes an accounting estimate. The carrying amount, after considering residual value, is depreciated over the revised remaining life without restating previous periods.

6Equipment available for use on 1 January 2024 costs THB 550,000, has THB 50,000 residual value and a five-year life. Using straight-line depreciation, what is its carrying amount at 31 December 2025?

A.THB 330,000

B.THB 450,000

C.THB 350,000

D.THB 300,000

Explanation: Annual depreciation is (THB 550,000 − THB 50,000) ÷ 5 = THB 100,000. Two years' depreciation is THB 200,000, leaving THB 350,000.

7Which expenditure can qualify as an intangible asset under TFRS for NPAEs when the recognition criteria are satisfied?

A.General staff training

B.Business formation costs

C.An internally generated customer list

D.Separately purchased software controlled by the partnership

Explanation: A separately acquired identifiable software asset may be recognized when the entity controls its benefits and recognition conditions are met. Training, formation expenditure, and internally generated customer lists do not become assets merely because they may benefit future business.

8An aging analysis requires a closing doubtful-debt allowance of THB 60,000. Before adjustment, the allowance has a THB 18,000 credit balance. What expense is required?

A.THB 42,000

B.THB 60,000

C.THB 78,000

D.THB 18,000

Explanation: The adjustment increases the existing allowance to the required closing balance. Debit expense and credit the allowance by THB 60,000 − THB 18,000 = THB 42,000.

9A customer in severe financial distress at 31 December 2025 becomes bankrupt in February 2026, before authorization of the 2025 statements. How should the partnership treat the evidence under TFRS for NPAEs?

A.Disclose only a non-adjusting event

B.Adjust the 2025 receivable impairment estimate

C.Recognize the original sale again in 2026

D.Restate the sale as a cash transaction

Explanation: The bankruptcy confirms a condition already existing at the reporting date. It is an adjusting event and informs measurement of the receivable in the 2025 statements.

10After paying creditors, K, L and M have capital of THB 120,000, THB 80,000 and THB 50,000, cash of THB 50,000 and other assets of THB 200,000. They share losses 5:3:2. Other assets sell for THB 80,000 with no further costs. What final cash distribution goes to M?

A.THB 50,000

B.THB 14,000

C.THB 26,000

D.THB 38,000

Explanation: The realization loss is THB 120,000, of which M bears 20%, or THB 24,000. M receives THB 50,000 − THB 24,000 = THB 26,000; adjusted capitals total THB 130,000, matching available cash, and no partner has a deficit.

About the Thailand Revenue Department Tax Auditor (TA) Exam

Independent TA study practice by OpenExamPrep. This is an English-language MCQ study adaptation of selected accounting, audit and tax knowledge for the Thai Revenue Department examination. Official instructions and materials are in Thai and include written subjective work. This bank is not an official translation, a language-environment or format simulation, or a substitute for written calculations, explanations or professional audit practice.

Exam sponsor: กรมสรรพากร — Revenue Department of Thailand. The requirements and fees below concern the certification or admission exam, separate from our free practice resources.

Assessment

Three subjects: วิชาการบัญชี (Accounting); วิชาการสอบบัญชี (Auditing); and Revenue Code plus Civil and Commercial Code concerning Thai registered partnerships. Objective answers use a paper answer sheet and subjective answers are handwritten. No separate oral, assignment or practical examination is specified in the current notice.

Time Limit

Four hours per subject, twelve examination hours across three papers.

Passing Score

At least 60% per subject; result accumulation no longer than three years from the result announcement.

Exam / Certification Fees

THB 500 per subject; THB 1,500 for all three subjects, excluding any payment-service or subsequent licensing fees.

Exam sponsor website

Fees, eligibility, and exam policies can change. Confirm them with the exam sponsor before applying or paying.

Official sources

Revenue Department — 66th examination notice, 3/2569 · Source checked 2026-10-18Current 2026 identity, eligibility, THB 500 subject fee, 60% pass criterion, three-year result retention and four-hour timetable. No fixed item count verified.
Revenue Department — current TA syllabus · Source checked 2026-10-18Three subject scopes; no numerical subtopic weights published in this outline.
Revenue Department — current examination instructions · Source checked 2026-10-18Official Thai instructions for objective answer sheets and handwritten subjective answers. No English sitting was verified.
TFAC — TFRS for NPAEs · Source checked 2026-10-18Current NPAE standard and explanatory material, including mandatory qualifying borrowing-cost capitalization.
Revenue Department — TA practice and reporting requirements · Source checked 2026-10-18Order ท.ป. 122/2545 as amended, with the prescribed report. TA reporting must not be confused with a CPA opinion report.
Revenue Department — corporate income tax provisions · Source checked 2026-10-18Accounting-to-tax reconciliation, prohibited deductions and return obligations.
Revenue Department — entertainment expense regulation · Source checked 2026-10-18Ministerial Regulation 143 as amended, rather than bad-debt Regulation 186.

Our practice resources: topics covered

We aim to reflect publicly available exam outlines and topic information in our study resources. Coverage, format, and difficulty may differ from the actual exam, and we cannot guarantee that every detail is accurate or current. Confirm exam requirements, fees, and policies with the official exam sponsor.

20 of 60 practice items

Accounting

NPAE recognition and measurement, partner accounts, production cost and worked financial calculations.

20 of 60 practice items

Auditing

Evidence, controls, documentation, materiality, sampling, ethical judgment and TA reporting.

20 of 60 practice items

Tax and partnership law

Tax adjustments, SME calculations, withholding, VAT, SBT, stamp duty and partner liability. This selected bank does not exhaust every official subtopic.

Preparing for the Thailand Revenue Department Tax Auditor (TA) Exam

What You Need to Know

Passing score: At least 60% per subject; result accumulation no longer than three years from the result announcement.
Assessment: Three subjects: วิชาการบัญชี (Accounting); วิชาการสอบบัญชี (Auditing); and Revenue Code plus Civil and Commercial Code concerning Thai registered partnerships. Objective answers use a paper answer sheet and subjective answers are handwritten. No separate oral, assignment or practical examination is specified in the current notice.
Time limit: Four hours per subject, twelve examination hours across three papers.
Exam / certification fees: THB 500 per subject; THB 1,500 for all three subjects, excluding any payment-service or subsequent licensing fees. Official sources

Using Our Practice Resources

Work through all 60 available questions
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Thailand Revenue Department Tax Auditor (TA): Suggested Study Strategy

1Work through the current official subject outline, including production costs and the Accounting Act topics beyond this selected bank.

2Practice handwritten calculation workings and concise explanations in Thai as well as English concept review.

3Distinguish NPAE financial reporting from Revenue Code tax adjustments and full TFRS requirements.

4Use the prescribed TA reporting forms and understand when material findings require exceptions.

5Keep ordinary paper deadlines distinct: withholding returns generally by the seventh, VAT by the fifteenth of the following month, and annual corporate returns within 150 days. Check extensions and holiday adjustments separately.

Frequently Asked Questions

Who administers the TA examination?

The Revenue Department administers the Tax Auditor examination under the applicable TA regulations. Its 66th sitting notice confirms an active three-subject examination in 2026.

Can subjects be passed separately?

Yes. Candidates may apply for individual subjects and accumulate passes for no more than three years from the official result announcement. Each subject requires at least 60%.

Does this reproduce the official exam?

No. It is an English-language MCQ study adaptation. The official Thai materials include handwritten subjective work; practice writing calculations and reasoned answers separately. No official English sitting or translation is claimed.

What is distinctive about TA reporting?

Revenue Department rules prescribe a report of findings with material exceptions concerning accounts, documents and tax reconciliation. It should not be substituted with the standard CPA opinion-report structure.