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Bangkok Post, Thailand, Tax Column.
Byline: By
Apr. 2--Indirect taxation, in the form of a value added tax (VAT), has been imposed by Thai revenue authorities on the sale of goods and the provision of services, as well as on the import of goods, for more than 10 years now. Initially, there was some confusion among businesses as they attempted to ensure that they did not fall foul of the provisions of the law. Some taxpayers were not sure how to comply with the regulations and which goods and services were taxable, especially given that exemptions to the tax were provided.
However, over time, things settled down and issues of VAT compliance became clearer for taxpayers to follow. Successive interpretations of the law also gave taxpayers a level of consistency on which to rely. This consistent policy developed so that it became clear the scope of services covered in ...
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Source: HighBeam Research, Bangkok Post, Thailand, Tax Column.