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What You Know About Value Added Tax in Thailand 您應該知道的泰國增值稅

Value Added Tax (“VAT”) in Thailand is tax on the sale of goods or the provision of services. Registration requires the submission of the VAT registration application (PP01) before commencing business or within 30 days after income exceeds 1.8m Baht per annum. The standard rate of VAT in Thailand is 10%, but the rate is currently reduced to 7% until 30 September 2023, unless further extended by the government.


泰國增值稅是指對商品銷售或提供服務徵稅。註冊要求在開始營業之前提交增值稅登記申請(PP01),或者在收入超過每年180萬泰銖之後的30天內提交。泰國增值稅的標準稅率為10%,但目前稅率降至7% 直至2023年9月30日,除非政府再度延長期限。


VAT shall be collected on all activities of buying and selling. However, there are some activities of buying and selling that are subject to an exemption, or in certain cases, these VAT, if collected, can be requested for a VAT refund. These activities are:


所有買賣活動均應徵收增值稅。但是有些買賣活動可以免稅、或者在某些情況如果收取這些增值稅,可以要求退還增值稅。這些活動包括:


Ø Exported goods;

出口商品;

Ø Services rendered in Thailand and utilized outside Thailand in accordance with rules, procedures, and conditions prescribed by the Director-General;

根據局長規定的規則、程序和條件在泰國提供和在泰國境外使用的服務;

Ø International transport services rendered through aircraft or sea-going vessels;

透過飛機或海輪的國際運輸服務;

Ø Supply of goods and services to government agencies or state-owned enterprises under foreign-aid program that Thailand is a recipient of such aid;

援外項目下向政府機構或國有企業提供商品和服務,泰國是此類援助的接受者;

Ø Supply of goods and services to the United Nations and its agencies as well as embassies, consulate-general and consulates;

向聯合國及其機構以及大使館、總領事館和領事館提供商品和服務;

Ø Supply of goods and service that is used in the manufacturing other goods or rendering services that are not involved with manufacturing, within the Duty-Free Zone.

商品和服務的供應在免稅區內用於製造與製造無關的其他商品或提供服

務。


On the abovementioned activities, even though the VAT is collected at a 0% rate, they are still subjected to regular sale taxes if applied.


對於上述活動,即使以0%的稅率徵收增值稅,如果適用,仍需繳納常規銷售稅。


In calculations and declaration of VAT to the Tax Official, there are mainly 2 types of VAT, they are “Input VAT” which is incurred for the “Buying” of goods and services, including the importation of goods or services that is rendered or executed within Thailand and “Output VAT” which is incurred from “Selling” of goods and services to another party will be collected directly or can be collected by VAT registered individual from its “buyer” when goods or services are supplied.


在計算和向稅務官員申報增值稅時,主要有兩種類型的增值稅,為“進項增值稅”,這是為“購買”商品和服務而產生,包括提供或執行的商品或服務的進口在泰國境內,因向另一方“銷售”商品和服務而產生的“銷項增值稅”將直接徵收,或者可以在提供商品或服務時由註冊增值稅的個人向其“買方”徵收。


On the calculations of VAT liability, it can be simplified as Output Tax minus Input Tax. When input VAT exceed output VAT (i.e. Where buying of goods and services is exceeding the sales of goods and services), refund can be claimed from Thai Revenue Department. This can be either in cash or as credit against future output VAT. In addition, tax payers that have only zero-rated income will have the option to reclaim the input VAT.


在計算增值稅負債方面,簡單計算為銷項稅-進項稅。當進項增值稅超過銷項增值稅(即商品和服務的購買量超過商品和服務的銷售量),泰國稅務局會要求退稅。這可以是現金、也可以是抵免未來銷項增值稅。此外,只有零稅率收入的納稅人可以選擇收回進項增值稅。


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