Applying for VAT registration

年間売上が180万バーツ以下の事業者は、免税事業者とされています(Sec81/1R.D.No.432 BE2548)。






Section 81/1 Business person, carrying on the business of sale of goods or provision of services subject to value added tax and the value of tax base not exceeding that of small business as prescribed by Royal Decree, shall be exempt from value added tax.

The Royal Decree under paragraph 1 shall not specify the value of tax base of each type of small business differently, and the value of tax base specified therein shall not be less than 1,800,000 Baht per annum.15

15 : R.D.No.432 BE2548

Section 81/3 A business person carrying on the following businesses which are exempt from value added tax, has the right to notify the Director-General, on the form prescribed by the Director-General, of the request to apply for value added tax registration and pay value added tax in accordance with this Chapter in accordance with Section 82/3;

(1) sale of goods under Section 81(1) (a) to (f);

(2) small business under Section 81/1;

(3) other business as prescribed by Royal Decree.16

When business person under paragraph 1 has registered for value added tax in accordance with Section 85/1(2), such business person shall be able to cease from paying value added tax if he exercises the right to cancel his value added tax registration under Section 85/10(3) and the Director-General cancels his value added tax registration.

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