The Development of Thailand Tax Law Regarding the Value-Added Tax Collection on Foreign E-Services
Keywords:
Value-Added Tax, Foreign E-Services, Electronic PlatformAbstract
The objectives of this research were; (1) to study the guidelines relating value added tax (VAT) collection on foreign e-services; (2) to study guidelines relating VAT collection on foreign e-services under the foreign legal regimes and international legal standards; (3) to study guidelines relating VAT collection on foreign e-services under Thai legal regime; (4) to comparatively analyze legal principles and problems relating VAT collection on foreign e-services under foreign legal regimes and international legal standards; and (5) to propose an effective guideline for improving VAT collection on foreign e-service well- suited for Thailand. This research was a qualitative research conducted based on the documentary research and in-depth interview.
The results showed that (1) VAT collection on foreign e-services should conform to the good tax collection principle; (2) OECD issued a guideline relating VAT collection on foreign e-services by requiring member countries to equip with the place of taxation principles, which the places for e-services were in consideration. Also, rules relating VAT registration and simple guidelines on other relating practices needed to be initiated to support foreign e-service providers. In fact, Australia and Republic of Singapore have issued a VAT collection on foreign e-service guideline conforming with that of OECD; (3) VAT collection on this issue in Thailand conformed to the OECD guideline, which VAT collection from the place where e-service was operated was Thailand. Furthermore, a system on VAT for Electronic Service (VES) was established to support foreign e-service providers; (4) by comparing principles under Thailand, OECD, Australia and Republic of Singapore, Thailand faced problems in addressing a definition which was ambiguous causing problems in construe, criterion for VAT registration, and the measures for non-VAT registrants; and (5) this research proposed a guideline for Thailand to make an amendment on the definition to be clearer and more extensive. A medium was recommended to be created to develop an understanding amongst foreign e-service providers according VAT collection principles. Legal measures for non-VAT registrants were suggested to be added for creating an effective VAT collection on this issue.
References
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AUSTRALIAN TAXATION OFFICE. (2020). GST on imported services and digital products. Retrieved June 16, 2021, from Australian Taxation Office Web site: https://www.ato.gov.au/Business/International-tax-for-business/GST-on-imported-services-and-digital-products/
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INLAND REVENUE AUTHORITY OF SINGAPORE. (2023). IRAS e-Tax Guide GST: Taxing imported remote services by way of the overseas vendor registration regime. (2nd ed.). Singapore: Inland Revenue Authority of Singapore.
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OECD. (2017). International VAT/GST Guidelines. Paris: OECD Publishing.
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The Revenue Department. (2022). A Guide on VAT on Electronic Service Provided to Non-VAT Registrants in Thailand by Non-resident Business Person, (2nd ed.). Bangkok: The Revenue Department.
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