Thailand Tax Agency Announces Cabinet Approval of Draft Bill Amending VAT Rules for Foreign Digital Services

The Thai Revenue Department June 9 announced cabinet approval of a draft bill amending VAT rules on foreign digital services. The announcement includes proposed measures to make non-registered foreign digital service providers, with an annual income of 1.8 million Thai baht (US$58,126) from Thai customers, liable to file and pay VAT returns. The bill is based on OECD guidelines on international VAT collection. [Thailand, Revenue Department, 06/09/20]

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