Thailand VAT Registrations
Tax Insight | April 2017
On 27 April 2017, the Director-General issued Notification on Value Added Tax (No 214), prescribing new compliance rules for applications for VAT Registrations. The rules, which are effective 01 May 2017, are as follows:
Applicants shall provide the following with their applications for VAT Registrations:
Non-juristic persons such as ordinary partnerships, funds, agencies or enterprises that are operated by two or more individuals:
Juristic persons such as a companies, juristic partnerships, government organizations, co-operatives or other organizations that are, by law, juristic persons:
Place of Business
Applicants shall also comply with the following place of business rules:
If an applicant does not comply with the above documentation requirements and business place rules, a Revenue officer shall not issue a VAT Registration Certificate.
This is a Tax Insight Article for general information only. It should not be used to determine matters without consulting with an experienced Thailand tax advisor.