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泰國增值稅 Value Added Tax (VAT)

Updated: Jul 28, 2020


增值稅是對商品銷售或提供服務徵稅,現行稅率為7%。註冊要求在開始營業之前提交增值稅登記申請(PP01),或者在收入超過每年180萬泰銖之後的30天內提交。


並且在下個月的15日之前每月提交增值稅申報表(PP30),並在該月付款和稅務發票上簽發。稅務局允許公司延長7天在線上提交PP30(上網提交)。


延遲提交PP30將導致:

1. 遲交少於7天者,罰金為300泰銖,超過7天者罰金為500泰銖。

2. 遲交罰金最高為該月到期稅額的兩倍。

3. 增值稅之應付金額,每月額外收取1.5%之附加費用。

 

VAT is tax on the sale of goods or the provision of services with the current rate of 7%. Registration requires the submission of the VAT registration application (PP01) before commencing business or within 30 days after income exceeds 1.8m Baht per annum.


The Vat return (PP30) is then required to be submitted monthly before the 15th of the following month in which the payment was made and the tax invoice was issued. The Revenue Department allows 7 days extension for a company who files PP30 online (via e-Filing).

Late submission of PP30 will incur 1. A fine of 300 Baht for less than 7 days late submission or 500 Baht for over 7 days. 2. A penalty for late submission is up to twice the amount of tax due that month. 3. An additional surcharge of 1.5 percent per month of the VAT payable amount.


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