Thailand Law Library

by Thailand Lawyer

The following persons failing to comply with the provisions stated below shall be fined not more that 2,000 Baht:

1. person not providing copy of contract or document under Section 77/4 (2);
2. VAT registrant failing to file a tax return under Section 83 or Section 83/1;
3. person liable to tax failing to file a tax return under Section 83/2;
4. person liable to tax return filing failing to file a tax return under Section 83/3;
5. person liable to remit tax failing to remit value added tax under Section 83/5, Section 83/6 or Section 83/7;
6. importer failing to entry under Section 83/8 or Section 83/9;
7. VAT registrant failing to notify changes in particulars of value added tax registration under Section 85/6;
8. VAT registrant failing to return a certificate of value added tax registration under paragraph 3 of Section 85/7, paragraph 2 of Section 85/8, paragraph 2 of Section 85/15 or paragraph 2 of Section 85/17;
9. VAT registrant failing to notify a change of place of business under paragraph 1 of Section 85/8;
10. VAT registrant failing to notify temporary business cessation under Section 85/12;
11. estate possessor, estate administrator or heir of VAT registrant failing to return a certificate of value added tax registration under paragraph 3 or paragraph 5 of Section 85/16;
12. VAT registrant issuing tax invoice, abbreviated tax invoice, credit note or debit note with incomplete particulars in the matter of substance under Sections 86/4, 86/5, 86/6, 86/7, 86/9, 86/10 or 86/11;
13. VAT registrant failing to issue certified copy of tax invoice, credit note or debit note under Section 86/12;
14. VAT registrant having goods in excess of that reported in goods and raw material report under Section 87;
15. VAT registrant making report not in accordance with rule; procedure, and condition prescribed in Section 87 or with provision prescribed by the Director-General under Section 87/1;
16. VAT registrant intending not to keep tax invoice, copy of tax invoice or such document not in accordance with rule, procedure and condition prescribed in Section 87/3.

The following persons failing to comply with the provisions stated below shall be fined not more than 5,000 Baht:

1. an agent failing to proceed with the registration of a business person residing abroad under Section 85/2;
2. VAT registrant failing to display certificate of value added tax registration under Section 85/4;
3. VAT registrant failing to notify the opening of additional place of business or the closing of place of business under paragraph 1 or 2 of Section 85/7;
4. VAT registrant failing to notify the transfer of part of business or the receive of transfer of business under Section 85/13;
5. VAT registrant failing to notify the cessation of business or transfer of business under Section 85/13 or paragraph 1 of Section 85/15;
6. an agent of a VAT registrant residing abroad making reports not in accordance w ith rule, procedure or condition as prescribed by Section 87/2.

The following persons failing to comply with the provisions stated below shall be sentenced for not more than 1 month or fined not more that 5,000 Baht or both:

1. VAT registrant failing to comply with Section 82/18 (2);
2. any business person liable to register for value added tax carrying on business without value added tax registration under Section 85/1, paragraph 2 of Section 85/13 or Section 85/14;
3. VAT registrant failing to issue tax invoice or its copy, or failing to provide the tax invoice or its copy to the purchaser or service recipient under paragraph 1 of Section 86, or failing to issue and provide tax invoice or its copy to the purchaser or service recipient at the request of the purchaser or service recipient under paragraph 2 of Section 86/8.
4. a business person registered for temporary value added tax registration issuing tax invoice not in accordance with rule, procedure and condition as prescribed by the Director-General under paragraph 2 of Section 86;
5. an agent issuing tax invoice on behalf of VAT registrant not in accordance with rule, procedure and condition as prescribed by the Director-General under paragraph 4 of Section 86;
6. VAT registrant failing to comply with regulations on cash register machines under paragraph 6 of Section 86/6;
7. any one not complying with a summons or order of assessment official under Section 88/4.

The following persons failing to comply with the provisions stated below shall be sentenced for not more than 6 months or fined not more than 10,000 Baht, or both:

1. an agent of a VAT registrant residing abroad issuing tax invoice without approval under paragraph 2 of Section 86/2
2. VAT registrant using cash register machine without approval under paragraph 6 of Section 86/6 or Section 86/7;
3. VAT registrant failing to make reports under Section 87 or as prescribed by the Director-General under Section 87/1;
4. an agent of a VAT registrant residing abroad failing to make reports under Section 87/2;
5. any one obstructing or failing to accommodate the performing of assessment official or acting against the order of an assessment official under paragraph 1 of Section 88/3.

The following persons failing to comply with the provisions stated below shall be sentenced from 3 months up to 7 years and fined 2,000 Baht up to 200,000 Baht:

1. VAT registrant with intention to evade or trying to evade value added tax, issuing tax invoice, debit note or credit note without authorization under paragraph 2 of Section 86 or Section 86/1;
2. an agent of VAT registrant residing abroad with an intention or trying to evade value added tax, issuing tax invoices without authorization under paragraph 1 of Section 86/2;
3. any one issuing tax invoice, debit note or credit note without authorization under Section 86/13;
4. VAT registrant with intention to or trying to evade tax failing to report or making false report stated in Section 87 or as prescribed by the Director-General under Section 87/1;
5. VAT registrant with intention to or trying to evade value added tax failing to issue tax invoice, debit note or credit note or their substitute;
6. VAT registrant with intention to or trying to evade value added tax acting falsely, fraudulently or by similar nature;
7. business person with intention to use false tax invoice or illegally issued tax invoice for tax credit.

Where the wrongdoing person subject to penalty under this Chapter is a juristic person, the managing director, director or person acting in a representative capacity of such juristic person shall be liable to the penalty as prescribed for such false action, except he can prove that he has no consent or no part in such wrongdoing of the juristic person.