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Rules issued relating to blockchain networks and electronic tax invoices or receipts

The Director-General of the Thai Revenue Department issued a notification (No. 30) on 20 January 2021 to prescribe rules, procedures, and conditions for producing, delivering, receiving, and maintaining electronic tax invoices or electronic receipts on a blockchain network. The rules, procedures, and conditions are effective for the specific period from 1 February 2021 to 31 July 2021, and the details are summarized below.

Source: Deloitte

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