Thailand Import Services VAT
On 2 October 2002, the Revenue Department issued Instruction No Paw 166/2545, which adds six more guiding examples for application of the VAT reverse-charge rule to Import Services. The Revenue Department's listings of guiding examples are now as follows:
Guiding examples for when the VAT reverse-charge rule applies
Guiding examples for when the VAT reverse-charge rule does not apply
This Tax Insight is general information only. It should not be used to determine any particular matter without consulting with an experienced Thailand tax advisor.