Ministry of Finance Announcement
By virtue of Section 82/13, paragraphs two and three, of the Revenue Code, which was amended by the Supplementary Revenue Code Amendment Act (No. 53) B.E. 2564, entrepreneurs providing electronic services from abroad or operating electronic platforms from abroad are designated as liable persons for value-added tax and are responsible for submitting a tax return and paying value-added tax in accordance with Section 93 of the Revenue Code. However, due to a considerable number of entrepreneurs failing to complete or inadequately complete the payment of value-added tax within the specified timeframe, due to disruptions in tax payment arising from unforeseen circumstances.
The Minister of Finance, empowered by Article 3, paragraph two, of the Revenue Administration Act, extends the value-added tax payment deadline by an additional 8 days, starting from the last day of the deadline for submitting the value-added tax return or the extended deadline as per Article 3, paragraph two, of the Revenue Administration Act, whichever comes later, for entrepreneurs providing electronic services from abroad or operating electronic platforms from abroad who have submitted the tax return (Form P.P.30.9) within the aforementioned timeframe via internet network system. However, if the payment of value-added tax is not completed or is insufficient within the specified timeframe, this is applicable only to the submission of value-added tax return and payment of value-added tax for the months of September B.E. 2566 to August B.E. 2568.
This announcement shall be effective from 1 September B.E. 2566 onwards.
Source: rd.go.th
