Thailand Law Library

by Thailand Lawyer

Under Section 83/1, a VAT registrant shall file a tax return in such form as prescribed by the Director-General on the basis of tax month together with tax payment if any, whether or not sale of goods or provision of service are made in that tax month.

Tax return filing and payment of tax for any tax month shall be made within the 15 day of the following month except the Director-General may prescribe otherwise.

Tax return filing and payment of tax shall be made at local Amphur office where place of business is located except the Director-General may prescribe otherwise.

If a VAT registrant has several places of business, a tax return filing and tax payment shall be made separately by each place of business, except a VAT registrant files a request for joint- filing and payment made at any one of local Amphur office or at a place prescribed by the Director- General by virtue of paragraph 3 and upon receiving approval from the Director- General, it shall be in force as from the tax month as prescribed by the Director-General.

In relation to filing of tax return under paragraph 1, if there is tax credit or refund, it shall be made in accordance with Part 8.

As for some category and/or size of business which a VAT registrant is an individual, a Royal Decree may be made for VAT registrant to file a tax return and pay tax on a periodical basis, and each period shall not exceed 3 months.

For the purpose of value added tax calculation for business under paragraph 1, the period prescribed in Royal Decree shall be deemed the tax month of such business.

For the purpose of tax collection, person liable to tax under Section 82/1 (1), (3), (4) or (5) and Section 82/2 shall be required to file a tax return and pay tax similarly to a VAT registrant.

The following persons shall be required to file a tax return on behalf of or together with a VAT registrant:

1. in the case where a VAT registrant is incompetent or quasi-incompetent, is a custodian or curator as the case may be;
2. in the case where a VAT registrant or an importer who is an individual dies, is an estate administrator, heir or possessor of an estate;
3. in the case where a VAT registrant is a non-juristic body of persons, is a director, manager, or any person in such non-juristic body of persons;
4. in the case where a VAT registrant is a juristic person, is a member of the board of directors, director, manager or person responsible for management,
5. in the case where a VAT registrant is a juristic person which ceases business by way of liquidation, is a liquidator and a member of the board of directors, director, manager, or person responsible for management who is in the position prior to the date of cessation.

Subject to Parts 13 and 14, in the case where a VAT registrant file incorrect tax return, whether or not such mistake affecting the amount of tax in a tax month, he shall file an additional tax return together with tax payment, if any, correctly at the place of the prior filing of tax return.

In relation to an auction, an auctioneer selling by auction the property of a VAT registrant shall be required to remit value added tax which the VAT registrant is liable to.

The person who is required to remit tax under paragraph 1, shall remit value added tax by filing a form as prescribed by the Director-General, at a place and within time limit specified in Section 52, and Section 54 and Section 55 shall be applied mutatis mutandis.

An auctioneer which is a government authority shall issue receipt to the purchaser in such auction and make a copy to VAT registrant who is required to pay value added tax as a proof.

In the case where a government authority sells property of a VAT registrant which is legally seized by other means than an auction, the provision of this Section shall be applied mutatis mutandis.

A receipt issued by government authority under paragraphs 3 and 4 shall be deemed a tax invoice except receipt issued by a government authority upon sale by auction of property of a VAT registrant who is liable to tax under Section 82/16, shall not be deemed tax invoice.

Where the payment of goods or services is made to the following business persons, the payer for goods or services shall be required to remit value added tax amount which the business person is liable:

1. business person residing abroad who temporary carries on the business in sale of goods or provision of services in Thailand and does not temporarily register for value added tax in accordance with Section 85/3;
2. business person providing services abroad and such service is used in Thailand;
3. other business person as prescribed in Royal Decree; Paragraph 2 of Section 83/5 5 shall be applied.

In relation to sale of goods or provision of services which are zero rate, the transferee of goods or right in services shall be required to remit value added tax which he is liable under Section 82/2 within 30 days as from the date tax liability taking place at local Amphur office in which such person resides.

Subject to Section 83/9, an importer who is liable to value added tax shall entry in such manner and form prescribed by the Customs Department to customs officials at custom station in accordance with the Customs law and pay value added tax to Customs official together with payment of import duties under the Customs law.

In the case of taking goods into bonded warehouse under the Customs law, or importing machinery or raw material to be use in production for the purpose of exportation of a promoted person under the law on investment promotion, the importer may place security money, security or provide guarantor as a security for value added tax instead of tax payment.

The procedure of placing and withdrawing security shall be in accordance with rule, procedure and condition prescribed by the Director-General with the Minister’s approval;

In relation to import of goods classified in duty-exemption under the law on Customs tariff which exempt from value added tax under Section 81 (2) (c), if later on such goods are liable to duty under the law on Customs tariff, the person liable to tax under Section 82/1 (3) shall entry and pay tax under paragraph 1 together with payment of import duty under the Customs law.

In the case of taking goods into bonded warehouse under the Customs law or Customs free zone, if later on goods are removed from bonded warehouse but not for the purpose of export or taking good out of Customs free zone but not for the purpose of export, an importer who is liable to value added tax shall entry and pay value added tax to Customs official together w ith payment of import duty under the Customs law.

In relation to payment of value added tax:

1. for imported goods, the Customs Department shall collect for the Revenue Department and in the case of overtime goods under Section 78/2 (3), the Customs Department shall deduct value added tax, fines and surcharges for the Revenue Department as prescribed by the Director-General;
2. for sale of goods or provision of services which subject to excise taxes, the Excise Department shall collect for the Revenue Department.