Thailand: Digital tax coupons for use and application against customs duties and taxes

Exporters must register as a person eligible for a tax rebate in order to obtain a digital tax coupon

Digital tax coupons for use and application against customs duties and taxes

Thai exporters that export locally produced goods may be eligible for a tax rebate program (or scheme).

Previously, tax rebates were provided in the form of tax coupons which could be used for the payment of customs duties and taxes. Under measures effective in late September 2021, digital tax coupons are now being made available. This electronic format is intended to ease the process of requesting tax rebates and reduce the burden of collecting hard copies of tax coupons.

To obtain a digital tax coupon, an eligible exporter must register with Thai Customs as a person eligible for a tax rebate. Afterwards, the registrant must submit a request for tax rebate for exported goods within one year from the export date. Following the approval of Thai Customs, the tax rebate will be provided in the form of a digital tax coupon.

  • For holders of tax coupons issued and registered in the tax rebate system before 21 September 2021, Thai Customs will issue a tax rebate registration number (14 digits) within 60 days from 21 September 2021.
  • After the issuance of a digital tax coupon, hard copies of tax coupons issued before 21 September 2021 will become invalid.
  • The three-year validity tax card will be the same. The period of validity for digital tax coupons issued to replace paper tax coupons will be the same as the original tax coupon.
  • Holders of digital tax coupons can request two extensions of the validity period before the date of expiry, within the scope of a three-year extension for each extension request.
  • Holders of digital tax coupons can use their tax rebates via two main channels:
    • Counter services at government agencies
    • Tax payment systems
  • Holders of digital tax coupons can review their tax payment information using the digital tax coupon, and the available tax rebate credit via the e-tracking system.

Read an October 2021 report prepared by the KPMG member firm in Thailand

 

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