Section Code: 0084
Tax Credit and VAT Refund
For an excess tax credit of each tax month as from the calculation under Section 82/3, a VAT registrant shall be entitled to carry it for the value added tax payment in accordance with rule, procedure and condition prescribed by the Royal Decree or to claim for refund at the time of filing of tax return of such tax month under Section 83 or 83/1, except in the case of additional tax return filing because of an incorrect tax return under Section 83/4, then he shall be entitled to claim for refund at the time of filing of such additional tax return.
Claiming of value added tax refund on sale of goods or provision of services shall be under the following conditions:
- sale of goods or provision of service where there is tax to be refunded but a VAT registrant does not claim a refund under Section 84, the VAT registrant shall be entitled to file a request for tax refund within 3 years as from the day after the last day on which the tax return is required to be filed in that tax month;
- sale of goods or provision of services in other cases, filing of request shall be made within 3 year as from the date of tax payment.
Request for tax refund shall be in the form prescribed by the Director-General.
Where the claimer is a VAT registrant, he shall file a request for tax refund at Amphur office where the place of business located and if he has several places of business, a request shall be made by each place of business, except the VAT registrant is granted an approval by the Director-General to file a joint return together with payment of tax, the request for tax refund shall be filed jointly at Amphur office or a place prescribed by the Director-General by virtue of paragraph 4 of Section 83. In the case where a claimer is not a VAT registrant, a request for tax refund shall be filed at Amphur office where the claimer resides.
A request for value added tax refund on importation in the cases below shall be under the following conditions:
- in the case where importer having an objection under the customs law or being under a law suit in court, a request for tax refund shall be made within or from the date of final judgment as the case may be;
- in the case where importer not being a VAT registrant pays value added tax and later on returns goods abroad, a request for tax refund shall be in accordance with rule, procedure, condition and proportion similar to a request for import duty refund under the Customs law.
Request for the refund under this Section shall be in such form as prescribed by the Director- General In the case where a claimer is a VAT registrant, request for tax refund shall be filed at local Amphur office under paragraph 3 of Section 84/1 and in the case where a claimer is not a VAT registrant, a request for tax refund shall be made at Customs station.
Upon being refunded value added tax, a person receiving tax refund shall be entitled to interest under the conditions in Section 4 Decem.
The Director-General shall have the power to prescribe rule, procedure and condition for outbound traveler purchasing goods from VAT registrant in order to take out of Thailand, to claim for value added tax.