Section 85 A VAT registrant who is commencing business in sale of goods or provision of services, shall have the right to make an application for value added tax registration before the date of business commencement.
An application for value added tax registration under paragraph 1 shall be in such form as prescribed by the Director-General and filed at local Amphur office where the place of business is located.1
1N.DG.VAT.No.65
If a business person has several places of business, value added tax registration application shall be made at local Amphur office where the headquarters is located.
Application of value added tax registration and issuance of certificate of value added tax registration shall be in accordance with rule, procedure and condition prescribed by the Director-General. 2
2N.DG.VAT.No.57
Section 85/1 A business person who carrying on business in sale of goods or provision of service shall apply for value added tax registration within the following time limit
(1) for business person carrying on business on sale of goods or provision of services and the value of tax base of the business exceeding value of tax base of small business as prescribed by the Royal Decree by virtue of Section 81/1, value added tax registration application shall be made within 30 days as from
(a) the date which the value of tax base of business exceeds the value of tax base of small business in the case where the Royal Decree making the provision for determining value of tax base of small business or;
(b) the date which the Royal Decree comes into force in the case where there exists a Royal Decree making new provision for determining value of tax base of small business or the Royal Decree is amended such that the value of tax base of small business is less than previously prescribed;
(2) for a business person who notifies the Director-General of value added tax payment in accordance with Section 81/3, value added tax registration application shall be made within 30 days as from the date of notifying the Director-General.
Paragraphs 2, 3 and 4 of Section 85 shall be applied.
Section 85/2 Agent under Section 82/1(1) shall be responsible for value added tax registration of business person residing abroad.
Section 85/3 The following business persons shall not be required to register for value added tax
(1) business person residing abroad and entering Thailand to carry on business on sale of goods or provision of service temporarily;
(2) business person providing service from abroad and such service is used in Thailand;
(3) other business person as prescribed by the Director-General if there is a reasonable cause.
The Director-General may allow a business person under (1) or (3) whose business is in accordance with description and procedure prescribed by the Director-General, to apply for temporary value added tax registration.
Application for temporary value added tax registration and issuance of temporary value added tax registration certificate shall be in accordance with form, rule, procedure and condition as prescribed by the Director- General. 3
3N.DG.VAT.No.43
For the purpose of paragraph 1, the Director-General shall have the power to prescribe rule and condition to specify which entering into Thailand to sell goods or provide services is a temporary one. 4
4N.DG.VAT.No.43
Section 85/4 A VAT Registrant shall display certificate of value added tax registration at a prominent place which can easily be seen at each place of business.
Section 85/5 In the case where the certificate of value added tax registration is lost, destroyed or essentially damaged, a VAT Registrant shall make a request for a substitute for the certificate of value added tax registration at the place of registration for value added tax within 15 days as from the date the certificate is lost, destroyed or damaged.
Request for and issuance of a substitute for the certificate of value added tax registration shall be in accordance with form, rule, procedure and condition as prescribed by the Director-General.5
5N.DG.VAT.No.65
A substitute for the certificate of value added tax registration shall be deemed certificate of value added tax registration
Section 85/6 In the case where there are changes in essential particulars in value added tax registration including change in the name of place of business, category of business, goods sold or services provided, a VAT registrant shall notify such changes at the place of registration for value added tax within 15 days as from the date the changes occur.
The notification of changes in particulars under paragraph 1 and issuance of an amended certificate of value added tax registration shall be in accordance with form, rule, procedure and condition as prescribed by the Director-General. 6
6N.DG.VAT.No.65 No.131
Section 85/7 Any VAT registrant wishing to have additional place of business shall notify such changes at the place of registration for value added tax prior to the opening date of the additional place of business within 15 days in order to request for a certificate of value added tax registration for such place of business.
In relation to closing of some places of business, a VAT registrant shall notify changes in value added tax registration at the place of registration for value added tax within 15 days as from the date of closing.
A VAT registrant closing places of business shall return the certificate of value added tax registration of such places of business at the place of registration for value added tax and notify changes in value added tax registration.
Paragraph 2 of Section 85/6 shall be applied. 7
7N.DG.VAT.No.65 No.131
Section 85/8 A VAT registrant wishing to move a place of business shall notify changes in value added tax registration at place of registration for value added tax within 15 days prior to the date for moving.
A VAT registrant moving place of business shall notify an opening of new place of business at local Amphur office which the new place of business located within 15 days prior to the opening date of the new place of business in order to request for a certificate of value added tax registration of such new place of business and return the certificate of value added tax registration of the former place of business.
Paragraph 2 of Section 85/6 shall be applied.8
8N.DG.VAT.No.65 No.131
Section 85/9 The Director-General shall have the power to prescribe description and condition for place of business which a VAT registrant temporary establishes to be specific place of business.
Temporary place of business which is in accordance with description to be specific place of business as prescribed by the Director-General shall not be deemed place of business under Sections 85/6, 85/7 and 85/8, but the VAT registrant establishing such specific place of business shall prepare books and comply in accordance with form, rule, procedure and condition as prescribed by the Director-General
Section 85/10 The following VAT registrants shall be entitled to request the Director-General to cancel certificate of value added tax registration
(1) in the case there exists a Royal Decree prescribing value of tax base of small business, is a VAT registrant whose business having value of tax base less than that of small business as prescribed in the Royal Decree for at least 3 consecutive years prior to the request for cancellation of certificate of value added tax registration;
(2) in the case the Royal Decree is amended such that making provision for higher value of tax base of small business as previously prescribed, is a VAT registrant person whose business having value of tax base prior to the amendment of Royal Decree less than that of small business for at least 3 consecutive years;
(3) in the case where a VAT registrant notifies the Director-General for the purpose of value added tax payment under Section 81/3, is the VAT registrant who pays value added tax consecutively for a period of time not less than that prescribed by Ministerial Regulation as from the first day of being a VAT registrant, and has a business having value of tax base less than that of small business as prescribed by Royal Decree during such period of time;
(4) in the case where a VAT registrant liable to tax under Section 82/16 whose business having value of tax base less than that of small business as prescribed in Royal Decree consecutively for a period of time not less than that prescribed by Ministerial Regulation prior to the request for cancellation of certificate of value added tax registration.
A request to the Director-General to cancel a certificate of value added tax registration under paragraph 1 shall be in accordance with form, rule, procedure and condition as prescribed by the Director-General.
Ministerial Regulation under (3) may prescribe a different period for each category of business, however, the prescribed period shall not be less than 2 years.
Section 85/11 Any business registered for value added tax and having value of tax base exceeding that of small business as prescribed by Royal Decree issued under Section 81/1 which consequently amended such that prescribing value of tax base of small business higher than previously prescribed resulting in the value of tax base of the said business to be lower than the newly prescribed value of tax base of small business, the value added tax registration of such business person shall be in force, except the VAT registrant exercises the right under Section 85/10(2) and (4) in requesting the Director-General to cancel the value added tax registration.
Section 85/12 Any VAT registrant wishing to temporarily cease the business for more than 30 days consecutively, such VAT registrant shall notify the temporary cessation at local Amphur office which the place of business located within 15 days as from the date of temporary cessation.
Section 85/13 Any VAT registrant wishing to transfer business partly or wholly shall notify such transfer and change in particulars in value added tax registration, if any, or notify the transfer and business cessation in accordance with Section 85/15, as the case may be, in such form prescribed by the Director-General at the place of value added tax registration at least 15 days prior to the transfer date.9
9N.DG.VAT.No.65 No.131
In the case where a transferee is a VAT registrant, he shall notify the transfer and change in particulars in value added tax registration, if any, at the place which the transferee registers for value added tax at least 15 days prior to the date to transfer. In the case where a transferee is not a VAT registrant, he shall make a request for value added tax registration at least 15 days prior to the transfer date and when the request is made, the transferee may meanwhile carry on the business.
Paragraph 2 of Section 85/15 shall be applied in the case of transfer of the whole business
Section 85/14 A VAT registrant, being a juristic person, wishing to merge, the VAT registrant shall notify the business cessation in accordance with Section 85/15 and form prescribed by the Director- General and the new juristic person, resulting from the merger, shall make the request for value added tax registration within 15 days as from the date of business registration of the new juristic person. 10
10N.DG.VAT.No.65 No.131
Section 85/15 Any VAT registrant ceasing the business shall notify such cessation in accordance with form prescribed by the Director-General at the place of registration for value added tax within 15 days as from the date of business cessation. 11
11N.DG.VAT.No.65 No.131
A VAT registrant ceasing the business shall return the certificate of value added tax registration at the place of registration for value added tax at the time of notification of business cessation.
Section 85/16 In the case where a VAT registrant being an individual dies, his status of being VAT registrant shall terminate and the possessor of the estate responsible for carrying on that business shall have the right to carry on the business for not more than 60 days as from the date of the death, but the value added tax registrar must be informed of such death at the earliest opportunity.
In the case where an estate possessor responsible for carrying on the business of the deceased exercises his right in carrying on the business as specified in paragraph 1, he shall have the right and liability as a VAT registrant and in case of reasonable cause, an estate possessor may request the Director-General for extension of time as specified in paragraph 1 by giving necessary reasons, then the Director-General shall have the power to extend the time as he deems appropriate and may also set condition for such extension.
In the case where an estate possessor responsible for carrying on the business of the deceased does not exercise the right under paragraph 1, he shall return the certificate of value added tax registration of the deceased at the place of registration for value added tax within 15 days as from the date of the death.
If an estate possessor or heir wish to carry on the business of the VAT registrant who dies, an estate administrator or heir shall have the right to transfer the business of the VAT registrant in accordance with form, rule procedure and condition prescribed by the Director-General and paragraph 2 of Section 85/13 shall be applied mutantis mutadis. When the Director-General orders the transfer of business, the right of the estate possessor under this section shall terminate. 12
12N.DG.VAT.No.131
An estate possessor or heir being a transferee of business shall return the certificate of value added tax registration of the deceased at the place of registration for value added tax at the time of notification of changes in particulars in value added tax registration or application for value added tax registration, as the case may be, and in the case where an estate possessor responsible for carrying on the business of the deceased exercising the right to carry on that business under paragraph 1 but where the time limit specified in paragraph 1 or time extended by the Director-General under paragraph 2 passed without a request for transfer of that business being made by the estate administrator or heir under paragraph 4, the estate possessor responsible for carrying on the business of the deceased shall return the certificate of value added tax registration at the place of registration for value added tax within 15 days as from date following the last day of time limit.
Section 85/17 A VAT registrant fails to comply with the provisions in this chapter, the Director-General shall have the power to cancel the value added tax registration of the said VAT registrant and shall notify the business person of the cancellation in writing. 13
13R.CT.No.34/2540
The business person being notified under paragraph 1 shall return the certificate of value added tax registration at the place of registration for value added tax within 7 days as from the date of receiving the notification of the cancellation.
Section 85/18 In the case where the Director-General cancels the certificate in accordance with section 85/10, or where the VAT registrant ceases the business in accordance with section 85/5, or where VAT registrant dies and an estate possessor responsible for carrying on the business of the deceased who died exercising the right in carrying on the business but later on such right terminates without an estate administrator or heir requesting for transfer of that business in accordance with Section 85/6, or where VAT registrant being cancelled the value added tax registration under Section 85/17 , the VAT registrant or estate possessor responsible for carrying on that business, as the case may be, shall be liable as a VAT registrant until the Director-General orders the name of such VAT registrant be striked off the value added tax register in accordance with Section 85/19.
Section 85/19 In the following cases, the Director-General shall order the name of VAT registrant to be striked off the value added tax register-
(1) where the Director-General cancels the registration in accordance with Section 85/10;
(2) where VAT registrant ceases the business in accordance with Section 85/15;
(3) where VAT registrant dies and no request for transfer of business of the deceased is made in accordance with Section 85/16;
(4) where the Director-General cancels the value added tax registration in accordance with Section 85/17.
The Director General shall notify the VAT registrant, estate administrator, heir or estate possessor of the order in writing without delay.
VAT registrant or estate possessor responsible for the carrying on the business of the deceased and exercising the right in carrying on that business in accordance with section 85/16 shall not be liable as the VAT registrant effective on the date the order to strike the name off the value added tax register is made by the Director-General.
If the VAT registrant is a juristic person, the Director-General shall notify a business registrar under the law on such matter of the striking the name off the value added tax register within 30 days and the said registrar shall record the value added tax registration cancellation in the register without delay.
Section 86 Subject to Sections 86/1, 86/2 and 86/8, a VAT registrant shall immediately issue tax invoice and its copy for every sale of goods or provision of service at the time the tax liability taking place as well as provide such tax invoice to the purchaser of goods and service, and keep its copy in accordance with Section 87/3. 14
14R.CT.No.25/2537
Business person exempted from value added tax registration but temporary registering for value added tax in accordance with Section 85/3, shall be able to issue tax invoice in the event which is in accordance with rule, procedure and condition as prescribed by the Director-General. 15
15N.DG.VAT.No.44
Tax invoice shall be issued by each place of business, except the Director-General prescribes otherwise.
The issuance of tax invoice by an agent on behalf of the VAT registrant shall be in accordance with rule, procedure and condition as prescribed by the Director-General. 16
16N.DG.VAT.No.5 No.68
Section 86/1 It is prohibited for the following VAT registrant to issue tax invoice-
(1) VAT registrant residing abroad and having his agent issuing tax invoice on behalf of him in accordance with Section 86/2;
(2) VAT registrant whose property sold by auction or by other means by other persons in accordance with Section 83/5
(3) VAT registrant as prescribed in a Royal Decree issued under Section 83/6(3).
Section 86/2 If a VAT registrant residing abroad and having an agent acting on his behalf wishes his agent to issue tax invoice on his behalf, such VAT registrant shall submit the request for an approval to the Director-General in accordance with the regulation prescribed by the Director-General.
Upon an approval of the request, such agent shall issue tax invoice on behalf of the VAT registrant in accordance with rule, procedure, and condition as prescribed by the Director-General and he shall have the duty and responsibility exactly and jointly with the VAT registrant regarding to tax invoices. 17
17N.DG.VAT.No.5
Section 86/3 In relation to sale by auction under section 83/5, the auctioneer not being a government authority selling property of VAT registrant shall issue tax invoice or receipt under section 105, as the case may be, on behalf of the VAT registrant who owns the property.
Section 86/4 Subject to Sections 86/5 and 86/6, the tax invoice shall at least contain the following particulars-
(1) the word tax invoice at a prominent place;
(2) the name, address and taxpayer identification number of the VAT registrant issuing tax invoice and in the case where an agent issues tax invoice on behalf of the VAT registrant in accordance with paragraph 4 of Sections 86 or 86/2 or auctioneer issues tax invoice for VAT registrant in accordance with Section 86/3, name, address and tax identification number of such person shall be stated in tax invoice;
(3) the name and address of the purchaser of goods or service;
(4) serial number of tax invoice and, if any, of book;
(5) description, type, category, quantity and value of goods or services
(6) the amount of value added tax calculated on value of goods or services which clearly separated from the value of goods or services;
(7) the date of issuance;
(8) any other particulars as prescribed by the Director-General. 18
18N.DG.VAT.No.39
Particulars in tax invoice shall be in Thai language, Thai currency and Thai or Arabic numeral. However, in some category of business which tax invoice is required to be in foreign language or currency, the VAT registrant shall be issue such tax invoice upon approval from the Director-General. 19
19N.DG.VAT.No.92, R.CT.No.25/2537
Tax invoice may be issued jointly for several sales of goods or provision of services except where the Director-General prescribes that the issuance of tax invoice on some or several goods or services must be made separately for each good or service.
Section 86/5 The following tax invoices may be prescribed by the Director-General to contain particulars other than specified above-
(1) tax invoice of specific goods or services under Section 79/1; 20
20N.DG.VAT.No.21
(2) tax invoice of tobacco under Section 79/5 or crude oil and oil products under Section 79/6; 21
21N.DG.VAT.No.21
(3) tax invoice which the Director-General approves to be in foreign language or currency under paragraph 2 of Section 86/4;
(4) tax invoice of other goods or services as prescribed in Ministerial Regulation. 22
22M.R.No.198, N.DG.VAT.No.68
Section 86/6 To accommodate VAT registrant carrying on the business in retail sale of goods or provision of service in a small amount to a large number of customers, the Director-General shall have the power to prescribe description and/or condition of such business for it to be retail business; and in the retail business, the price of goods or service fees shown shall be inclusive of value added tax. 23
23N.DG.VAT.No.32 No.46
VAT registrant being a retailer shall be entitled to issue abbreviated tax invoice, however his agent shall not be allowed to issue abbreviated tax invoice.
Abbreviated tax invoice shall contain at least the following particulars-
(1) The word tax invoice at a prominent place;
(2) the name or abbreviated name and taxpayer identification number of the VAT registrant issuing tax invoice;
(3) serial number of tax invoice or, if any, of book;
(4) description, type, category, quantity and value of goods or services;
(5) the price of goods or services which clearly shown that value added tax is included;
(6) the date of issuance;
(7) any other particulars as prescribed by the Director-General. 24
24N.DG.VAT.No.45
Description, type or category of goods under paragraph 1 may be in code system but the VAT registrant shall notify the code to the Director- General at least 15 days prior to using the said code.
Particulars in abbreviated tax invoice shall be in Thai language, Thai currency and Thai or Arabic numeral. However, in some category of business which tax invoice is required to be in foreign language or currency, the VAT registrant shall be issued such tax invoice upon approval from the Director-General.
The VAT registrant carrying on the retail business wishing to use the cash register machine to issue abbreviated tax invoice, shall submit the request for approval to the Director-General and the use of such cash register machine shall be in accordance with the regulation on rule, procedure and condition on the use of cash registering machine prescribed by the Director-General.25
25N.DG.VAT.No.46 No.73
Paragraph 3 of Section 86/4 shall be applied in issuance of tax invoice under this Section.
Section 86/7 The VAT registrant carrying on the business which is not retail business wishing to issue abbreviated tax invoice and/or use cash register machine as prescribed in Section 86/6 may request for approval to the Director-General giving reasonable and necessary cause and upon approval, the Director-General may prescribe any rule and condition as he deems appropriate. 26
26R.CT.No.25/2537
Section 86/8 To accommodate a VAT registrant carrying on the business on sale of goods or provision of service in small amount, the Director- General shall have the power to prescribe description and condition of such business for the purpose of this Section. 27
27N.DG.VAT.No.7
In relation to carrying on the business in small amount, the VAT registrant shall not be required to issue tax invoice for sale of goods or provision of service having value not exceeding the amount specified by the Director-General, however such amount shall not exceed 1,000 Baht. Nevertheless the purchaser of goods or service may request the tax invoice. The Director-General shall have the power to prescribe requirement and condition for VAT registrant selling goods or providing services to comply with as he deems appropriate.28
28N.DG.VAT.No.54
Section 86/9 VAT registrant who sold goods or provided services but has to recalculate the amount of value added tax chargeable because of an increase of value of goods or services as a result of the events specified in Section 82/9, shall issue debit note to the purchaser of goods and service recipient in the tax month in which such event taking place, except in case of necessity which the debit note cannot be issued in the tax month in which such event taking place, then the debit note shall be issued to the purchaser of goods or service recipient in the tax month following the month in which the event taking place.
Debit note shall contain at least the following particulars-
(1) the word debit note at a prominent place;
(2) the name, address and tax identification number of the VAT registrant issuing the debit note, and in the case where an agent issues a debit note on behalf of the VAT registrant in accordance with paragraph 4 of Sections 86, 86/2, name, address and tax identification number of such agent shall be stated;
(3) the name, address of the purchaser of goods or services recipient;
(4) the date of issuance of the debit note;
(5) serial number of the original tax invoice and, if any, of book, value of goods and service shown in the tax invoice, the correct value of goods or service, the difference between the two, and the amount of tax payable on the difference;
(6) brief reason in issuing debit note;
(7) other particulars as prescribed by the Director-General.
Section 86/4 shall be applied and the debit note under this section shall be deemed tax invoice.
Section 86/10 VAT registrant who sold goods or provided service, but has to recalculate the amount of value added tax chargeable because of a decrease in value of goods or service as a result of the events specified in Section 82/10, shall issue a credit note to the purchaser of goods or service recipient in the tax month in which such event taking place, except in the case of necessity which the credit note cannot be issued in the tax month in which such event taking place, then the credit note shall be issued to the purchaser of goods or service recipient in the tax month following the month in which such event taking place.
credit note shall contain at least the following particulars-
(1)the word credit note at a prominent place;
(2)the name, address and tax identification number of the VAT registrant issuing credit note, and in the case where an agent issues credit note on behalf of the VAT registrant in accordance with paragraph 4 of Sections 86 or 86/2, the name, address and tax identification number of such agent shall also be stated;
(3)the name and address of the purchaser of goods or service recipient;
(4)the date of issuance of the credit note;
(5)the serial number of the original tax invoice and, if any, of book, the value of goods or service shown in the tax invoice, the correct value of goods or service, the difference between the two, and the amount of value added tax being credited;
(6)brief reason in issuing credit note,
(7)other particulars as prescribed by the Director-General.
Paragraph 2 of Section 86/4 shall be applied and the credit note under this section shall be deemed tax invoice.
Section 86/11 In the case where the name of a VAT registrant is striked off the value added tax register because he ceases the business or the Director-General orders for the cancellation of his value added tax registration, the Director-General shall allow such business person to continue to issue tax invoice, debit note, or credit note temporarily until the business ceased however he shall follow rule, procedure and condition prescribed by the Director-General.
Section 86/12 A VAT registrant issuing tax invoices, debit notes or credit notes, and later on there is a request from the purchaser of goods or service recipient whose tax invoice, debit note or credit note is lost, destroyed or damaged in essential part, such VAT registrant shall issue a substitute for tax invoice, debit note or credit note to such purchaser or service recipient in accordance with rule, procedure and condition prescribed by the Director-General. 29
29NN.DG.VAT.No.36
A substitute for tax invoice, credit note or debit note shall contain the same particulars as in the tax invoice, debit note or credit note, as the case may be, with the word in a prominent place stating that it is a substitute for which tax invoice, debit note or credit note.
Section 86/13 It is prohibited for a person who is not a VAT registrant or an authorized person in issuing tax invoices under this Chapter to issue tax invoice, debit note or credit note.
Any person issuing tax invoice, debit note or credit note without an authorization to do so, such person shall be liable to value added tax for the amount shown in tax invoice, debit note or credit note as if he was a VAT registrant.
Section 86/14 Receipt issued by the Revenue Department on value added tax payment under Sections 83/6 or 83/7 and receipt issued by the Customs Department or Excise Department on value added tax collection for the Revenue Department under Sections 83/10 (1) or (2) shall be deemed a tax invoice.
Section 85 A VAT registrant who is commencing business in sale of goods or provision of services, shall have the right to make an application for value added tax registration before the date of business commencement.
An application for value added tax registration under paragraph 1 shall be in such form as prescribed by the Director-General and filed at local Amphur office where the place of business is located.1
1N.DG.VAT.No.65
If a business person has several places of business, value added tax registration application shall be made at local Amphur office where the headquarters is located.
Application of value added tax registration and issuance of certificate of value added tax registration shall be in accordance with rule, procedure and condition prescribed by the Director-General. 2
2N.DG.VAT.No.57
Section 85/1 A business person who carrying on business in sale of goods or provision of service shall apply for value added tax registration within the following time limit
(1) for business person carrying on business on sale of goods or provision of services and the value of tax base of the business exceeding value of tax base of small business as prescribed by the Royal Decree by virtue of Section 81/1, value added tax registration application shall be made within 30 days as from
(a) the date which the value of tax base of business exceeds the value of tax base of small business in the case where the Royal Decree making the provision for determining value of tax base of small business or;
(b) the date which the Royal Decree comes into force in the case where there exists a Royal Decree making new provision for determining value of tax base of small business or the Royal Decree is amended such that the value of tax base of small business is less than previously prescribed;
(2) for a business person who notifies the Director-General of value added tax payment in accordance with Section 81/3, value added tax registration application shall be made within 30 days as from the date of notifying the Director-General.
Paragraphs 2, 3 and 4 of Section 85 shall be applied.
Section 85/2 Agent under Section 82/1(1) shall be responsible for value added tax registration of business person residing abroad.
Section 85/3 The following business persons shall not be required to register for value added tax
(1) business person residing abroad and entering Thailand to carry on business on sale of goods or provision of service temporarily;
(2) business person providing service from abroad and such service is used in Thailand;
(3) other business person as prescribed by the Director-General if there is a reasonable cause.
The Director-General may allow a business person under (1) or (3) whose business is in accordance with description and procedure prescribed by the Director-General, to apply for temporary value added tax registration.
Application for temporary value added tax registration and issuance of temporary value added tax registration certificate shall be in accordance with form, rule, procedure and condition as prescribed by the Director- General. 3
3N.DG.VAT.No.43
For the purpose of paragraph 1, the Director-General shall have the power to prescribe rule and condition to specify which entering into Thailand to sell goods or provide services is a temporary one. 4
4N.DG.VAT.No.43
Section 85/4 A VAT Registrant shall display certificate of value added tax registration at a prominent place which can easily be seen at each place of business.
Section 85/5 In the case where the certificate of value added tax registration is lost, destroyed or essentially damaged, a VAT Registrant shall make a request for a substitute for the certificate of value added tax registration at the place of registration for value added tax within 15 days as from the date the certificate is lost, destroyed or damaged.
Request for and issuance of a substitute for the certificate of value added tax registration shall be in accordance with form, rule, procedure and condition as prescribed by the Director-General.5
5N.DG.VAT.No.65
A substitute for the certificate of value added tax registration shall be deemed certificate of value added tax registration
Section 85/6 In the case where there are changes in essential particulars in value added tax registration including change in the name of place of business, category of business, goods sold or services provided, a VAT registrant shall notify such changes at the place of registration for value added tax within 15 days as from the date the changes occur.
The notification of changes in particulars under paragraph 1 and issuance of an amended certificate of value added tax registration shall be in accordance with form, rule, procedure and condition as prescribed by the Director-General. 6
6N.DG.VAT.No.65 No.131
Section 85/7 Any VAT registrant wishing to have additional place of business shall notify such changes at the place of registration for value added tax prior to the opening date of the additional place of business within 15 days in order to request for a certificate of value added tax registration for such place of business.
In relation to closing of some places of business, a VAT registrant shall notify changes in value added tax registration at the place of registration for value added tax within 15 days as from the date of closing.
A VAT registrant closing places of business shall return the certificate of value added tax registration of such places of business at the place of registration for value added tax and notify changes in value added tax registration.
Paragraph 2 of Section 85/6 shall be applied. 7
7N.DG.VAT.No.65 No.131
Section 85/8 A VAT registrant wishing to move a place of business shall notify changes in value added tax registration at place of registration for value added tax within 15 days prior to the date for moving.
A VAT registrant moving place of business shall notify an opening of new place of business at local Amphur office which the new place of business located within 15 days prior to the opening date of the new place of business in order to request for a certificate of value added tax registration of such new place of business and return the certificate of value added tax registration of the former place of business.
Paragraph 2 of Section 85/6 shall be applied.8
8N.DG.VAT.No.65 No.131
Section 85/9 The Director-General shall have the power to prescribe description and condition for place of business which a VAT registrant temporary establishes to be specific place of business.
Temporary place of business which is in accordance with description to be specific place of business as prescribed by the Director-General shall not be deemed place of business under Sections 85/6, 85/7 and 85/8, but the VAT registrant establishing such specific place of business shall prepare books and comply in accordance with form, rule, procedure and condition as prescribed by the Director-General
Section 85/10 The following VAT registrants shall be entitled to request the Director-General to cancel certificate of value added tax registration
(1) in the case there exists a Royal Decree prescribing value of tax base of small business, is a VAT registrant whose business having value of tax base less than that of small business as prescribed in the Royal Decree for at least 3 consecutive years prior to the request for cancellation of certificate of value added tax registration;
(2) in the case the Royal Decree is amended such that making provision for higher value of tax base of small business as previously prescribed, is a VAT registrant person whose business having value of tax base prior to the amendment of Royal Decree less than that of small business for at least 3 consecutive years;
(3) in the case where a VAT registrant notifies the Director-General for the purpose of value added tax payment under Section 81/3, is the VAT registrant who pays value added tax consecutively for a period of time not less than that prescribed by Ministerial Regulation as from the first day of being a VAT registrant, and has a business having value of tax base less than that of small business as prescribed by Royal Decree during such period of time;
(4) in the case where a VAT registrant liable to tax under Section 82/16 whose business having value of tax base less than that of small business as prescribed in Royal Decree consecutively for a period of time not less than that prescribed by Ministerial Regulation prior to the request for cancellation of certificate of value added tax registration.
A request to the Director-General to cancel a certificate of value added tax registration under paragraph 1 shall be in accordance with form, rule, procedure and condition as prescribed by the Director-General.
Ministerial Regulation under (3) may prescribe a different period for each category of business, however, the prescribed period shall not be less than 2 years.
Section 85/11 Any business registered for value added tax and having value of tax base exceeding that of small business as prescribed by Royal Decree issued under Section 81/1 which consequently amended such that prescribing value of tax base of small business higher than previously prescribed resulting in the value of tax base of the said business to be lower than the newly prescribed value of tax base of small business, the value added tax registration of such business person shall be in force, except the VAT registrant exercises the right under Section 85/10(2) and (4) in requesting the Director-General to cancel the value added tax registration.
Section 85/12 Any VAT registrant wishing to temporarily cease the business for more than 30 days consecutively, such VAT registrant shall notify the temporary cessation at local Amphur office which the place of business located within 15 days as from the date of temporary cessation.
Section 85/13 Any VAT registrant wishing to transfer business partly or wholly shall notify such transfer and change in particulars in value added tax registration, if any, or notify the transfer and business cessation in accordance with Section 85/15, as the case may be, in such form prescribed by the Director-General at the place of value added tax registration at least 15 days prior to the transfer date.9
9N.DG.VAT.No.65 No.131
In the case where a transferee is a VAT registrant, he shall notify the transfer and change in particulars in value added tax registration, if any, at the place which the transferee registers for value added tax at least 15 days prior to the date to transfer. In the case where a transferee is not a VAT registrant, he shall make a request for value added tax registration at least 15 days prior to the transfer date and when the request is made, the transferee may meanwhile carry on the business.
Paragraph 2 of Section 85/15 shall be applied in the case of transfer of the whole business
Section 85/14 A VAT registrant, being a juristic person, wishing to merge, the VAT registrant shall notify the business cessation in accordance with Section 85/15 and form prescribed by the Director- General and the new juristic person, resulting from the merger, shall make the request for value added tax registration within 15 days as from the date of business registration of the new juristic person. 10
10N.DG.VAT.No.65 No.131
Section 85/15 Any VAT registrant ceasing the business shall notify such cessation in accordance with form prescribed by the Director-General at the place of registration for value added tax within 15 days as from the date of business cessation. 11
11N.DG.VAT.No.65 No.131
A VAT registrant ceasing the business shall return the certificate of value added tax registration at the place of registration for value added tax at the time of notification of business cessation.
Section 85/16 In the case where a VAT registrant being an individual dies, his status of being VAT registrant shall terminate and the possessor of the estate responsible for carrying on that business shall have the right to carry on the business for not more than 60 days as from the date of the death, but the value added tax registrar must be informed of such death at the earliest opportunity.
In the case where an estate possessor responsible for carrying on the business of the deceased exercises his right in carrying on the business as specified in paragraph 1, he shall have the right and liability as a VAT registrant and in case of reasonable cause, an estate possessor may request the Director-General for extension of time as specified in paragraph 1 by giving necessary reasons, then the Director-General shall have the power to extend the time as he deems appropriate and may also set condition for such extension.
In the case where an estate possessor responsible for carrying on the business of the deceased does not exercise the right under paragraph 1, he shall return the certificate of value added tax registration of the deceased at the place of registration for value added tax within 15 days as from the date of the death.
If an estate possessor or heir wish to carry on the business of the VAT registrant who dies, an estate administrator or heir shall have the right to transfer the business of the VAT registrant in accordance with form, rule procedure and condition prescribed by the Director-General and paragraph 2 of Section 85/13 shall be applied mutantis mutadis. When the Director-General orders the transfer of business, the right of the estate possessor under this section shall terminate. 12
12N.DG.VAT.No.131
An estate possessor or heir being a transferee of business shall return the certificate of value added tax registration of the deceased at the place of registration for value added tax at the time of notification of changes in particulars in value added tax registration or application for value added tax registration, as the case may be, and in the case where an estate possessor responsible for carrying on the business of the deceased exercising the right to carry on that business under paragraph 1 but where the time limit specified in paragraph 1 or time extended by the Director-General under paragraph 2 passed without a request for transfer of that business being made by the estate administrator or heir under paragraph 4, the estate possessor responsible for carrying on the business of the deceased shall return the certificate of value added tax registration at the place of registration for value added tax within 15 days as from date following the last day of time limit.
Section 85/17 A VAT registrant fails to comply with the provisions in this chapter, the Director-General shall have the power to cancel the value added tax registration of the said VAT registrant and shall notify the business person of the cancellation in writing. 13
13R.CT.No.34/2540
The business person being notified under paragraph 1 shall return the certificate of value added tax registration at the place of registration for value added tax within 7 days as from the date of receiving the notification of the cancellation.
Section 85/18 In the case where the Director-General cancels the certificate in accordance with section 85/10, or where the VAT registrant ceases the business in accordance with section 85/5, or where VAT registrant dies and an estate possessor responsible for carrying on the business of the deceased who died exercising the right in carrying on the business but later on such right terminates without an estate administrator or heir requesting for transfer of that business in accordance with Section 85/6, or where VAT registrant being cancelled the value added tax registration under Section 85/17 , the VAT registrant or estate possessor responsible for carrying on that business, as the case may be, shall be liable as a VAT registrant until the Director-General orders the name of such VAT registrant be striked off the value added tax register in accordance with Section 85/19.
Section 85/19 In the following cases, the Director-General shall order the name of VAT registrant to be striked off the value added tax register-
(1) where the Director-General cancels the registration in accordance with Section 85/10;
(2) where VAT registrant ceases the business in accordance with Section 85/15;
(3) where VAT registrant dies and no request for transfer of business of the deceased is made in accordance with Section 85/16;
(4) where the Director-General cancels the value added tax registration in accordance with Section 85/17.
The Director General shall notify the VAT registrant, estate administrator, heir or estate possessor of the order in writing without delay.
VAT registrant or estate possessor responsible for the carrying on the business of the deceased and exercising the right in carrying on that business in accordance with section 85/16 shall not be liable as the VAT registrant effective on the date the order to strike the name off the value added tax register is made by the Director-General.
If the VAT registrant is a juristic person, the Director-General shall notify a business registrar under the law on such matter of the striking the name off the value added tax register within 30 days and the said registrar shall record the value added tax registration cancellation in the register without delay.
Section 86 Subject to Sections 86/1, 86/2 and 86/8, a VAT registrant shall immediately issue tax invoice and its copy for every sale of goods or provision of service at the time the tax liability taking place as well as provide such tax invoice to the purchaser of goods and service, and keep its copy in accordance with Section 87/3. 14
14R.CT.No.25/2537
Business person exempted from value added tax registration but temporary registering for value added tax in accordance with Section 85/3, shall be able to issue tax invoice in the event which is in accordance with rule, procedure and condition as prescribed by the Director-General. 15
15N.DG.VAT.No.44
Tax invoice shall be issued by each place of business, except the Director-General prescribes otherwise.
The issuance of tax invoice by an agent on behalf of the VAT registrant shall be in accordance with rule, procedure and condition as prescribed by the Director-General. 16
16N.DG.VAT.No.5 No.68
Section 86/1 It is prohibited for the following VAT registrant to issue tax invoice-
(1) VAT registrant residing abroad and having his agent issuing tax invoice on behalf of him in accordance with Section 86/2;
(2) VAT registrant whose property sold by auction or by other means by other persons in accordance with Section 83/5
(3) VAT registrant as prescribed in a Royal Decree issued under Section 83/6(3).
Section 86/2 If a VAT registrant residing abroad and having an agent acting on his behalf wishes his agent to issue tax invoice on his behalf, such VAT registrant shall submit the request for an approval to the Director-General in accordance with the regulation prescribed by the Director-General.
Upon an approval of the request, such agent shall issue tax invoice on behalf of the VAT registrant in accordance with rule, procedure, and condition as prescribed by the Director-General and he shall have the duty and responsibility exactly and jointly with the VAT registrant regarding to tax invoices. 17
17N.DG.VAT.No.5
Section 86/3 In relation to sale by auction under section 83/5, the auctioneer not being a government authority selling property of VAT registrant shall issue tax invoice or receipt under section 105, as the case may be, on behalf of the VAT registrant who owns the property.
Section 86/4 Subject to Sections 86/5 and 86/6, the tax invoice shall at least contain the following particulars-
(1) the word tax invoice at a prominent place;
(2) the name, address and taxpayer identification number of the VAT registrant issuing tax invoice and in the case where an agent issues tax invoice on behalf of the VAT registrant in accordance with paragraph 4 of Sections 86 or 86/2 or auctioneer issues tax invoice for VAT registrant in accordance with Section 86/3, name, address and tax identification number of such person shall be stated in tax invoice;
(3) the name and address of the purchaser of goods or service;
(4) serial number of tax invoice and, if any, of book;
(5) description, type, category, quantity and value of goods or services
(6) the amount of value added tax calculated on value of goods or services which clearly separated from the value of goods or services;
(7) the date of issuance;
(8) any other particulars as prescribed by the Director-General. 18
18N.DG.VAT.No.39
Particulars in tax invoice shall be in Thai language, Thai currency and Thai or Arabic numeral. However, in some category of business which tax invoice is required to be in foreign language or currency, the VAT registrant shall be issue such tax invoice upon approval from the Director-General. 19
19N.DG.VAT.No.92, R.CT.No.25/2537
Tax invoice may be issued jointly for several sales of goods or provision of services except where the Director-General prescribes that the issuance of tax invoice on some or several goods or services must be made separately for each good or service.
Section 86/5 The following tax invoices may be prescribed by the Director-General to contain particulars other than specified above-
(1) tax invoice of specific goods or services under Section 79/1; 20
20N.DG.VAT.No.21
(2) tax invoice of tobacco under Section 79/5 or crude oil and oil products under Section 79/6; 21
21N.DG.VAT.No.21
(3) tax invoice which the Director-General approves to be in foreign language or currency under paragraph 2 of Section 86/4;
(4) tax invoice of other goods or services as prescribed in Ministerial Regulation. 22
22M.R.No.198, N.DG.VAT.No.68
Section 86/6 To accommodate VAT registrant carrying on the business in retail sale of goods or provision of service in a small amount to a large number of customers, the Director-General shall have the power to prescribe description and/or condition of such business for it to be retail business; and in the retail business, the price of goods or service fees shown shall be inclusive of value added tax. 23
23N.DG.VAT.No.32 No.46
VAT registrant being a retailer shall be entitled to issue abbreviated tax invoice, however his agent shall not be allowed to issue abbreviated tax invoice.
Abbreviated tax invoice shall contain at least the following particulars-
(1) The word tax invoice at a prominent place;
(2) the name or abbreviated name and taxpayer identification number of the VAT registrant issuing tax invoice;
(3) serial number of tax invoice or, if any, of book;
(4) description, type, category, quantity and value of goods or services;
(5) the price of goods or services which clearly shown that value added tax is included;
(6) the date of issuance;
(7) any other particulars as prescribed by the Director-General. 24
24N.DG.VAT.No.45
Description, type or category of goods under paragraph 1 may be in code system but the VAT registrant shall notify the code to the Director- General at least 15 days prior to using the said code.
Particulars in abbreviated tax invoice shall be in Thai language, Thai currency and Thai or Arabic numeral. However, in some category of business which tax invoice is required to be in foreign language or currency, the VAT registrant shall be issued such tax invoice upon approval from the Director-General.
The VAT registrant carrying on the retail business wishing to use the cash register machine to issue abbreviated tax invoice, shall submit the request for approval to the Director-General and the use of such cash register machine shall be in accordance with the regulation on rule, procedure and condition on the use of cash registering machine prescribed by the Director-General.25
25N.DG.VAT.No.46 No.73
Paragraph 3 of Section 86/4 shall be applied in issuance of tax invoice under this Section.
Section 86/7 The VAT registrant carrying on the business which is not retail business wishing to issue abbreviated tax invoice and/or use cash register machine as prescribed in Section 86/6 may request for approval to the Director-General giving reasonable and necessary cause and upon approval, the Director-General may prescribe any rule and condition as he deems appropriate. 26
26R.CT.No.25/2537
Section 86/8 To accommodate a VAT registrant carrying on the business on sale of goods or provision of service in small amount, the Director- General shall have the power to prescribe description and condition of such business for the purpose of this Section. 27
27N.DG.VAT.No.7
In relation to carrying on the business in small amount, the VAT registrant shall not be required to issue tax invoice for sale of goods or provision of service having value not exceeding the amount specified by the Director-General, however such amount shall not exceed 1,000 Baht. Nevertheless the purchaser of goods or service may request the tax invoice. The Director-General shall have the power to prescribe requirement and condition for VAT registrant selling goods or providing services to comply with as he deems appropriate.28
28N.DG.VAT.No.54
Section 86/9 VAT registrant who sold goods or provided services but has to recalculate the amount of value added tax chargeable because of an increase of value of goods or services as a result of the events specified in Section 82/9, shall issue debit note to the purchaser of goods and service recipient in the tax month in which such event taking place, except in case of necessity which the debit note cannot be issued in the tax month in which such event taking place, then the debit note shall be issued to the purchaser of goods or service recipient in the tax month following the month in which the event taking place.
Debit note shall contain at least the following particulars-
(1) the word debit note at a prominent place;
(2) the name, address and tax identification number of the VAT registrant issuing the debit note, and in the case where an agent issues a debit note on behalf of the VAT registrant in accordance with paragraph 4 of Sections 86, 86/2, name, address and tax identification number of such agent shall be stated;
(3) the name, address of the purchaser of goods or services recipient;
(4) the date of issuance of the debit note;
(5) serial number of the original tax invoice and, if any, of book, value of goods and service shown in the tax invoice, the correct value of goods or service, the difference between the two, and the amount of tax payable on the difference;
(6) brief reason in issuing debit note;
(7) other particulars as prescribed by the Director-General.
Section 86/4 shall be applied and the debit note under this section shall be deemed tax invoice.
Section 86/10 VAT registrant who sold goods or provided service, but has to recalculate the amount of value added tax chargeable because of a decrease in value of goods or service as a result of the events specified in Section 82/10, shall issue a credit note to the purchaser of goods or service recipient in the tax month in which such event taking place, except in the case of necessity which the credit note cannot be issued in the tax month in which such event taking place, then the credit note shall be issued to the purchaser of goods or service recipient in the tax month following the month in which such event taking place.
credit note shall contain at least the following particulars-
(1)the word credit note at a prominent place;
(2)the name, address and tax identification number of the VAT registrant issuing credit note, and in the case where an agent issues credit note on behalf of the VAT registrant in accordance with paragraph 4 of Sections 86 or 86/2, the name, address and tax identification number of such agent shall also be stated;
(3)the name and address of the purchaser of goods or service recipient;
(4)the date of issuance of the credit note;
(5)the serial number of the original tax invoice and, if any, of book, the value of goods or service shown in the tax invoice, the correct value of goods or service, the difference between the two, and the amount of value added tax being credited;
(6)brief reason in issuing credit note,
(7)other particulars as prescribed by the Director-General.
Paragraph 2 of Section 86/4 shall be applied and the credit note under this section shall be deemed tax invoice.
Section 86/11 In the case where the name of a VAT registrant is striked off the value added tax register because he ceases the business or the Director-General orders for the cancellation of his value added tax registration, the Director-General shall allow such business person to continue to issue tax invoice, debit note, or credit note temporarily until the business ceased however he shall follow rule, procedure and condition prescribed by the Director-General.
Section 86/12 A VAT registrant issuing tax invoices, debit notes or credit notes, and later on there is a request from the purchaser of goods or service recipient whose tax invoice, debit note or credit note is lost, destroyed or damaged in essential part, such VAT registrant shall issue a substitute for tax invoice, debit note or credit note to such purchaser or service recipient in accordance with rule, procedure and condition prescribed by the Director-General. 29
29NN.DG.VAT.No.36
A substitute for tax invoice, credit note or debit note shall contain the same particulars as in the tax invoice, debit note or credit note, as the case may be, with the word in a prominent place stating that it is a substitute for which tax invoice, debit note or credit note.
Section 86/13 It is prohibited for a person who is not a VAT registrant or an authorized person in issuing tax invoices under this Chapter to issue tax invoice, debit note or credit note.
Any person issuing tax invoice, debit note or credit note without an authorization to do so, such person shall be liable to value added tax for the amount shown in tax invoice, debit note or credit note as if he was a VAT registrant.
Section 86/14 Receipt issued by the Revenue Department on value added tax payment under Sections 83/6 or 83/7 and receipt issued by the Customs Department or Excise Department on value added tax collection for the Revenue Department under Sections 83/10 (1) or (2) shall be deemed a tax invoice.