Customer Privacy Notice

As a consultant service provider, tax preparer, auditor, and other related ancillary service provider (“Services”), P.M Accountant & Advisory Co., Ltd. (“the Company”) guarantees to you as a Customer that the Company respects and values the customer’s rights with regard to the personal data that the Company must process. In order for you, the company’s Customer (hereinafter referred to as the “Customer”), to understand the necessity, including the terms in connection with the collection, use, and disclosure of the Customer’s personal data that the Company needs to perform in order to provide services or to fulfill the missions and duties that the Company may have to the Customers, the Company has created and informed this privacy protection notice.


Acceptance of this Privacy Notice

The Customer is deemed to have accepted and acknowledged all of the terms of processing personal data declared by the Company in this notice when the Customer contacts the company, including when the Customer decides to engage into a service agreement with the company. The business may periodically update this notice in order to remain in compliance with applicable laws and regulations as well as to reflect changes to the services it offers to consumers. By publishing the revised notice through the Company’s different communication channels, the Company will additionally inform the customers of the modifications.The continued use of the Company after the amendment of the announcement, the Company will assume that the Customer agrees to accept the announcement of such new editions.


Definition and Scope “Personal data” to be processed

Personal Data means information about an individual which enables an identifiable individual, either directly or indirectly, in accordance with the Personal Data Protection Act B.E. 2562 (2019) and as amended and other relevant laws.


For the avoidance of doubt, “personal data” under this notice includes the following: Personal data of corporate clients’ authorized representatives, including personal data of people connected to such corporate clients. The Company (“Agent”), in order to perform the Service, may receive this and be informed of it. When a Customer gives the Company information about an agent, the Company will consider that the Customer has guaranteed the information’s accuracy and has the right to disclose their personal information about those agents for the Company to process under the circumstances outlined in this announcement.


The source of personal data that the Company will process

The Company may obtain the Customer’s personal information from the following sources: (1) obtained directly from the Customer when contacted or sent to the Company through each contact channel entering into a contract (2) Personal information that the Company may obtain from public and non-public records that the Company is legally entitled to collect or (3) personal information that the Company may receive from others who may provide advice, in which case the Company will inform you of the source of such information.

Personal data processed

The Company is required to collect, use and process personal data of customers and agents (as the case may be) as follows:

  1. In the case of customers who are natural persons including the surname, contact information, (telephone number, email, address), identity document (ID card or passport), financial account information (especially information on income, expenses, allowances and all related information that may be relevant and necessary for the preparation of accounting documents and tax), information necessary for filling out forms for the provision of other services between the Company and the Customer (including but not limited to filing work permits, or providing accounting and personal tax planning services, etc.). This may also include payment information (such as bank accounts, proof of payment for such customers’ services, etc.).

When a Customer submits information about a person related to him or her to a company, the Company will assume that the Customer guarantees the accuracy of the information and the right of the Customer to disclose the representative’s personal information. However, in some services, the Company may be required to collect personal information of the customers associated with the customer, such as parents, husband, wife, children, or additional family members.

  1. In the case of a Customer who is a juristic person including first name, last name, phone number, email address and contact location of agents of corporate customers.

For the avoidance of doubt, in addition to the agent’s personal data processing as a personal data controller in the course of providing services between the Company and the Customer, the Company may be required to collect, use, access and process the personal data of other personal data subjects under the affiliation of such customers, such as their shareholders, employees or staff but the processing for the provision of such services will be the case where the Company processes personal data of such persons as a personal data processor who performs data processing on orders and on behalf of the Customer only.

  1. In the case of customers contacting the Company via online channels such as technical information that the Company’s system may collect from the devices used to connect to the Company’s website such as information about the use of cookies, IP addresses, etc.
  2. Other types of information that you may disclose or submit to the Company during conversations or other communications that the Customer or Customer’s agent may have with the Company, which may include complaints or opinions that may help to provide services to customers more efficiently and to improve the relationship between Company and customer


Purpose of processing personal data

The Company will collect, and use all personal information of the customers and/or their agents . for the following purposes

  1. Processing of personal data for the performance of duties in accordance with the service contract. This includes processing data for the following purposes: communication and other coordination during the process of considering the preliminary terms of service service agreement between the Company and the Customer including the performance of rights and duties in whatever the nature of the Company under the scope of the service that the Company agrees to sign with the Customer including but not limited to liaison, use of information for preparation tax accounting documents, use of information for the preparation of documents for submission to relevant government agencies for the benefit of customers, follow-up for payment of service charges at agreed under the contract, etc.
  2. Processing of personal data for the performance of the Company’s legal duties includes but is not limited to data processing for the preparation of accounting documents and the company’s own taxes or for submission to the relevant authorities in order to maintain the company’s license or professional license
  3. Protection of the legitimate interests of the company. This may include data processing when the Company is required to take action against a Customer that may not be able to comply with or violates the obligations set forth under the relevant contract; Additionally, it is employed to safeguard legal rights, as well as to foster positive relationships between the Company and its clients and clients generally in the context of the Company. All additional service and transaction data will be used by the business for internal audit reports, staff training, reviewing complaint resolution, and an overview of the company’s services to customers in both identifiable form and statistical data where the identity of the Customer cannot be determined. This information will also be used to improve the business’s services to be appropriate and meet the needs of customers.
  4. In the event that the Customer gives specific consent to the company, the Company may process personal data for other specific purposes that stated. This may include, but is not limited to, direct marketing and public relations contacts to customers, etc.


Period of retention of personal information

The Company is required to maintain the customer’s personal information for the time frame required to fulfill the announcement’s stated goals. The following criteria will be utilized by the Company to determine how long to keep customers’ personal data on file: (a) during the duration of any service agreement between the Company and the client. (b) for as long as is required to protect the Company’s or its customers’ legitimate rights; in the event that the Revenue Department conducts an investigation or a dispute occurs, any rights that are younger than 10 years (c) for as long as the Company is required by law to keep such personal data on file. (e) throughout the time it’s necessary to proceed with the business of the Company by ensuring that it will not affect the


customer’s personal rights and (f) in case of processing personal data with  the consent of the customer, the Company will retain information for such purposes for a period of time as long as the Customer has not withdrawn such consent.


Disclosure or forwarding of Customer personal data

In principle, the customer’s personal information will not be disclosed to third parties unless necessary. The Company may be required to disclose and/or transmit personal data of customers to third parties as follows:

  1. Disclosure to the Company’s outside service providers who have been hired by the Company to directly support the Company’s fulfillment of its obligations towards its clients or who have been hired as consultants or service providers in the company’s business operations. The Company will comply with this requirement as long as it is mentioned in the contract between the Company and these outside service providers for the exclusive purpose of processing personal data. When information is transferred internationally (such as when using the technology and information of external service providers), the Company strictly complies with the Personal Data Protection Act B.E. 2562.
  2. Disclosure in accordance with the duties the Company has under relevant laws to government agencies or associations or various professional councils or to disclose the case where the Company is under the judgment or by order of a government agency to disclose such information.

The Company will perform only as necessary in accordance with its duties.


Rights of the Customer as the data subject

The Company respects the rights related to personal information that customers have in accordance with the relevant laws. Customers can request to exercise the following rights under the provisions of the law and announcements at it is set out as follows: (1) The right to revoke consent; (2) The right to request access to Customer information that is under the Company’s control and the company’s creation of a copy of such information for the customer; (3) The right to request data transfer in the event that the Company has made the information in a readable format or generally available for use with tools or devices that work automatically. When it is possible to send or transfer personal data in such a form to another personal data controller through automated means, the Customer has the right to request that the Company do so, unless there are technical obstacles.(4) The right to object at any time to the collection, use, and disclosure of customers’ personal information for the company’s or another person’s legal or business purposes if the Customer can establish a legal basis for believing that the processing of such data unreasonably violates their fundamental rights. (5) the right to request that the data be erased, destroyed, or made unidentifiable to the Customer if the Customer believes that the Company has collected, used, or disclosed personal information about customers in violation of applicable laws or determines that the Company no longer needs the information for the purposes outlined in this announcement. (6) the right to request that the information be corrected, current, complete, and does not lead to misunderstanding; (7) the right to request that the information be erased or destroyed if it is not necessary to keep it; (8) the right to lodge a complaint with the company; and (9) the right to temporarily suspend the use of personal data in cases where the Company is under the supervision of requests to exercise the right to correct personal data or object.

The aforementioned Customer rights can be exercised by completing a claim form and submitting it through the means designated by the company. However, the customer’s right may be restricted by relevant legislation, and there are instances where the Company may need to decline or disregard a request to exercise the aforementioned rights. If the Customer declines the aforementioned request, the Company will also let you know why.

Please contact the business through the following channels if you have any questions or want more information about how your personal information is protected.


Company Name:         P.M Accountant & Advisory Co., Ltd.

Company address:      23 P.M. Bldg., 1-3 Flr Ruamchit Road, Nakornchaisri road, Dusit, Bangkok 10300