➡️blog文章:http://0rz.tw/Vg0Tk
新的《2019年泰國稅法修訂案第48號》（亦稱《泰國電子支付法》）已於2019年3月21日生效。本次修法包含向稅務局申報的義務。 如發生下列其中一項狀況，金融機構及電子貨幣提供者需在每年3月前向稅務局報告： 1. 同一帳戶一年內有超過三千筆交易；或 2. 同一帳戶年內的交易不超過三千筆但超過四百筆，且金額超過兩百萬泰銖。
The latest Revenue Code Amendment Act No. 48, B.E. 2562 (2019), also known as e-payment law, is effective on Mach 21, 2019 in Thailand. The amendments include obligation to report to Revenue Department.
Financial institutes and e-money service providers are obliged to report to Revenue Department each year by the end of March when encountering followings conditions:
There are more than three thousand transactions per year per bank account; or
There are less than three thousand but more than four hundred transactions per year per bank account, and the amount is worth more than two million Baht.
