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Value Added Tax to Be Imposed on Overseas Providers of e‐Services and Overseas Digital Platform Operators
NO&T Thailand Legal Update
- Author
- Yothin Intaraprasong, Poonyisa Sornchangwat (Co-author)
- Publisher
- Nagashima Ohno & Tsunematsu
- Journal /
Book - NO&T Thailand Legal Update No.3 (July, 2020)
- Reference
- Practice Areas
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- Keyword
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Background
On 9 June 2020, the Cabinet of Thailand approved a bill amending the Revenue Code to impose a value added tax (the “VAT”) on overseas providers providing services through digital platforms (“e-Services”) into Thailand (the “Bill”). This amendment is intended to apply to e-Services such as e-commerce, marketing and advertisements, games and applications, movies and digital content, airlines and hotel agents, cloud computing, investments and gambling.
The key details of the Bill are summarized below:
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