Section Code: 0089

Revenue Code
Fine and Surcharge

Part XIII

Section 89

Person liable to tax or person under Section 86/13 shall be liable to fine in the cases and at the rates as follows:

  1. carrying on business without value added tax registration in accordance with Section 85 or Section 85/1, or business which value added tax registration is cancelled in accordance with Section 85/17, shall be liable to fine twice the tax due in tax month for the duration of failure to comply with such provision, or 1,000 Baht, which ever is greater;
  2. failing to file tax returns 0r remittance return within the prescribed time shall be liable to fine twice the amount of tax due or remittable in tax month;
  3. filing incorrect tax return or remittance return affecting the amount of tax due or remittable, shall be liable to fine for the affected amount of tax;
  4. filing incorrect tax return affecting the output tax or input tax in tax month, shall be liable to fine for the amount of the deficient output tax or excess input tax;
  5. failing to issue and provide tax invoice to purchaser of goods or service recipient in accordance with Part 10, shall be liable to fine twice the amount of tax shown in tax invoice;
  6. issuing tax invoice, credit note or debit note without authorization under Section 86/13, shall be liable to fine twice the amount of tax on such tax invoice, credit note or debit note;
  7. using false tax invoice in tax calculation partly or wholly, shall be liable to tax twice the amount of tax on such invoice; In the case where the user of the tax invoice fails to identify the issuer of the tax invoice, such tax invoice shall be deemed false tax invoice;
  8. failing to keep a copy of tax invoice for the purpose of output tax as prescribed by law, shall be liable to fine 2 percent of the amount of tax on tax invoice;
  9. failing to keep tax invoice for the purpose of input tax creditable in tax calculation as prescribed by law, shall be liable to fine 2 percent of the credited amount;
  10. failing to make report as prescribed by law or other reports as prescribed by the Director-General in accordance with Section 87/1, or there is shortage of goods in goods and raw material report, shall be liable to fine twice the amount of tax calculated on the unreported or incorrectly reported tax base. Fine in this Section may be waived or reduced according to regulations prescribed by the Director-General with Minister’s approval.

Section 89/1

Any person fails to pay or remit tax within the time prescribed in this Chapter shall be liable to surcharge on 1.5 percent of payable or remittable tax excluding fine per month or fraction thereof;

In the case where the Director-General approves the time extension to pay tax as prescribed by Section 3 Octo and such tax is paid or remitted within the extended time, surcharge under paragraph 1 shall be reduced to 0.75 percent per month or fraction thereof;

the calculation of surcharge under paragraphs 1 and 2 shall accrue from the day following deadline of tax return filing or remittance return filing under Part 7 to the date of tax payment or remittance; but the calculated surcharge shall not exceed the amount of tax payable or remittable.

Section 89/2

For the purpose of tax collection, fine and surcharge in this Chapter shall be deemed value added tax.

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