Section 83 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.1
1N.DG.VAT.No.65
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. 2
2N.DG.VAT.No.65 No.115
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.3
3N.DG.VAT.No.65
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.
Section 83/1 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.
Section 83/2 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.
Section 83/3 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.
Section 83/4 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.
Section 83/5 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, Sections 54 and 55 shall be applied mutatis mutandis.4
4N.MF. Re: Extension of Timeframes for Remittance of Withholding Income Taxes, Remittance of Income Taxes, Remittance of Value Added Taxes and Filing of Returns., N.DG.VAT.No.65 No.118
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.
Section 83/6 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 shall be applied.5
5 N.MF. Re: Extension of Timeframes for Remittance of Withholding Income Taxes, Remittance of Income Taxes, Remittance of Value Added Taxes and Filing of Returns., N.DG.VAT.No.65 No.118
Section 83/7 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. 6
6N.MF. Re: Extension of Timeframes for Remittance of Withholding Income Taxes, Remittance of Income Taxes, Remittance of Value Added Taxes and Filing of Returns.
Paragraph 2 of Section 83/5 shall be applied.7
7N.DG.VAT.No.65 No.118
Section 83/8 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 Ministers approval; 8
8N.DG.VAT.No.20
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.
Section 83/9 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 with payment of import duty under the Customs law.
Section 83/10 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 surchagres 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.
Section 84 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 Sections 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.9
9R.D.No.242
Section 84/1 Claiming of value added tax refund on sale of goods or provision of services shall be under the following conditions
(1) 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;
(2) 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.
Section 84/2 A request for value added tax refund on importation in the cases below shall be under the following conditions
(1) 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 judgement as the case may be;
(2) 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.
Section 84/3 Upon being refunded value added tax, a person receiving tax refund shall be entitled to interest under the conditions in Section 4 Decem.
Section 84/4 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. 10
10N.DG.VAT.No.90 No.91
Section 83 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.1
1N.DG.VAT.No.65
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. 2
2N.DG.VAT.No.65 No.115
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.3
3N.DG.VAT.No.65
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.
Section 83/1 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.
Section 83/2 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.
Section 83/3 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.
Section 83/4 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.
Section 83/5 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, Sections 54 and 55 shall be applied mutatis mutandis.4
4N.MF. Re: Extension of Timeframes for Remittance of Withholding Income Taxes, Remittance of Income Taxes, Remittance of Value Added Taxes and Filing of Returns., N.DG.VAT.No.65 No.118
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.
Section 83/6 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 shall be applied.5
5 N.MF. Re: Extension of Timeframes for Remittance of Withholding Income Taxes, Remittance of Income Taxes, Remittance of Value Added Taxes and Filing of Returns., N.DG.VAT.No.65 No.118
Section 83/7 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. 6
6N.MF. Re: Extension of Timeframes for Remittance of Withholding Income Taxes, Remittance of Income Taxes, Remittance of Value Added Taxes and Filing of Returns.
Paragraph 2 of Section 83/5 shall be applied.7
7N.DG.VAT.No.65 No.118
Section 83/8 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 Ministers approval; 8
8N.DG.VAT.No.20
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.
Section 83/9 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 with payment of import duty under the Customs law.
Section 83/10 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 surchagres 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.
Section 84 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 Sections 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.9
9R.D.No.242
Section 84/1 Claiming of value added tax refund on sale of goods or provision of services shall be under the following conditions
(1) 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;
(2) 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.
Section 84/2 A request for value added tax refund on importation in the cases below shall be under the following conditions
(1) 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 judgement as the case may be;
(2) 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.
Section 84/3 Upon being refunded value added tax, a person receiving tax refund shall be entitled to interest under the conditions in Section 4 Decem.
Section 84/4 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. 10
10N.DG.VAT.No.90 No.91