- The order authorizes tax officials to waive or reduce penalties for Income Tax, VAT, and Specific Business Tax, and repeals two older Revenue Department orders.
- Officials may grant penalty relief under prescribed criteria with no monetary limit, while requests outside those criteria have capped limits depending on office level.
- Area Revenue Offices get special unlimited waiver authority for certain individual VAT/SBT mistakes, such as failing to register, filing under the wrong tax type, or improper VAT filing arrangements.
- Central, Large Business, and Regional offices can also grant waivers up to 5,000,000 THB for specific common errors, including construction-related input tax issues and duplicate return filings.
- Waiver decisions under these special clauses must be reported quarterly.
Source: rd.go.th
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
