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Taxation
in Thailand - Zero Rated Value Added Tax
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The
following are Zero rated for Value Added Tax in Thailand:
::
Exports
::
Services provided in Thailand for persons in foreign
countries
::
International transportation by air and sea by Thai
juristic persons. Foreign juristic persons may enjoy
zero percent when its country applies zero percent
to Thai juristic persons operating there.
::
Sale
of goods or services to civil service or state enterprises
under foreign loan or aid schemes
::
Sale of goods or service to the UN and its agencies,
foreign embassies and consulates
::
Sale
of goods or services between bonded warehouses, between
operators in export processing zones, or between the
former and the latter.
Business
operators earning exceed 1,200,000 Baht per annum must
register for VAT within 30 days of the date they reach
1,200,000 Baht in sales. Operators, which business earning
less than 1,200,000 Baht, can choose whether they enter
the VAT system or not. However, operators that do not
enter the VAT system, can not charge VAT to their customers
for any step of production.
Special exemption from Value Added
Tax in Thailand
::
Operators earning less than 1,200,000 Baht a year
:: Sale or import
of agricultural products, livestock, and agricultural
inputs, such as fertilizer, and feed
:: Sale or import
of published materials and books
:: Auditing, legal
services health services and other professional services
:: Cultural and
religious services
:: Educational
services
:: Services provided
by employees under employment contracts
::
The sale of goods as specified by Royal Decree
:: Goods exempt
from import duties under the Industrial Estate Authority
of Thailand (IEAT) Act
:: Domestic transport
(excluding airlines) and international transport (excluding
airlines and sealines)
For
more information, please do not hesitate to CONTACT
US.
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