26.09.2005 / 05:50
Přihlášení k daňové povinnosti v Thajsku
An individual person who is subject to personal income tax must obtain a tax identification card from the Revenue Department within 60 days from the date of having income.
A business which is subject to corporate income tax must obtain a tax identification card from the Revenue Department within 60 days after its incorporation or registration.
All persons whose annual turnover exceeds 600,000 Baht must register for Value Added Tax within 30 days after the annual turnover has exceeded that amount, unless specifically exempted.
Under the conditions specified by the Director General of the Revenue Department, VAT registration is also allowed before the date that the business is started.