The Thai Revenue Department has amended the tax legislation to impose VAT on electronic services (“e-services”) provided from abroad that are used in Thailand by service recipients that are not VAT-registered in Thailand, through the Act to Amend the Revenue Code (No. 53) that was published in the government gazette on 10 February 2021. The provisions of the act in relation to the imposition of VAT will apply to income received or expenses paid as from 1 September 2021; these provisions are summarized below.
Source: Deloitte
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