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E-tax - new important changes under the current digital government policy

Tax & Legal News Flash | Issue 45

E-tax - new important changes under the current digital government policy

Changes impacting the Thai Revenue Department’s practice

On 31 August 2018, the Thai Revenue Department (“TRD”) made an announcement regarding new practices to be adopted by the TRD under the current digital government policy.

In particular, the Director-General of the TRD has issued an order abolishing the previous policy establishing as a general rule that the taxpayer would be required to present to the relevant TRD’s officer a photocopy of its identification card or proof of house registration in order to be able to initiate any procedures with the TRD that would fall under the Revenue Code or any other tax regulations.

A taxpayer is no longer required to make proof of its identity to the TRD’s officers in order to be able to initiate any tax procedures with the TRD.

Notwithstanding, a taxpayer may still be required to present a copy of either of the documents mentioned above in the following circumstances:

i) If specifically required by the TRD’s officer, in which case the TRD’s officer should himself photocopy the originals provided by the taxpayer without any additional costs for the taxpayer; or

ii) If required to effect a Power of Attorney, in which case a certified true copy of the appointer’s identification card should be required.    

The Tax Single Sign On (“Tax SSO”) online system is now in place

The Ministry of Finance has developed a centralized registration system for taxpayers with one single username and password access to multiple taxation services with three different tax departments, namely the Revenue Department, the Excise Department and the Customs Department.

The single username and password system is called "Tax Single Sign On (Tax SSO)" and is available throughout the country with the three tax departments mentioned above.

What is the Tax SSO?

The Tax SSO is an authentication system that enables the taxpayers as users to access or login into a multiple tax services system with one single username and password.

The taxpayer will be able to access the e-services of the different participating government departments through one single online system and without having to log in into different systems or websites for each of the tax departments.

How can the taxpayer obtain the username and password necessary to access the Tax SSO?

In order to obtain its username and password for accessing the Tax SSO system, the taxpayer should register online in the system first, which can be done through the e-tax website (https://etax.mof.go.th).

The registration process should then be concluded in the following five steps:

Step 1: At a first stage, the taxpayer should access the e-tax website mentioned above and submit a request for online registration by fulfilling the registration form that is made available on the website.

Step 2: After submitting the registration form online, the taxpayer should submit (in person), at either the head office of the Excise Department or the TRD, or at a local office of the TRD, a copy of such online registration form together with a copy of its identification card (in case of individual taxpayer) or a copy of company’s affidavit (in case of corporation) and a Power of Attorney with certified true copy of the appointer’s identification card (if applicable).

Step 3: Upon conclusion of the procedures above, the Excise Department or the TRD will evaluate the merits of the taxpayer’s application and issue an approval for registration under the Tax SSO system. The approval should be issued within 10 days from the submission of the respective application in person at the Excise Department or the TRD’s office by the taxpayer or its representatives.

Step 4: Upon issuance of such approval, the Tax SSO system will generate a username that  will be sent to the taxpayer via the e-mail address provided in the respective registration form. This username gives the taxpayer the right to access and use the Tax SSO system.

Step 5: After receiving its username, the taxpayer should proceed with authentication of its account in the
Tax SSO system and create a password for its username through the e-tax website. Any amendments to the information provided in the respective registration form can be amended online directly via the Tax SSO system.

Finally, the taxpayer will be liable for all the content and information uploaded to the TSSO system, whether the respective account is entered by the taxpayer itself or by another person logged in into the system on behalf of the taxpayer or by negligence of the taxpayer.