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Thailand: Revised legislative proposals, VAT and foreign e-commerce transactions

Thailand: VAT and foreign e-commerce transactions

The Thai Revenue Department in January 2018 released a second draft of proposed tax legislative amendments that would, if enacted, affect foreign e-commerce operators in the Thai market. The public consultation process is available until 9 February 2018.


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The second draft reflects that material changes were made to a prior version of the proposed legislation. Read TaxNewsFlash-Asia Pacific

As originally proposed, there were corporate income taxation and withholding taxation measures. However, the revised draft focuses on bringing e-commerce transactions involving persons that are not registered for value added tax (VAT) within the scope of the VAT rules in Thailand. Thus, it generally is proposed to implement the new legislation by amending the current VAT provisions in the Thai tax law.


Read a January 2018 report prepared by the KPMG member firm in Thailand

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