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{"id":807,"date":"2015-01-27T10:52:27","date_gmt":"2015-01-27T10:52:27","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e4%bb%98%e5%8a%a0%e4%be%a1%e5%80%a4%e7%a8%8e%e3%80%81%e6%ba%90%e6%b3%89%e7%a8%8e%e3%81%ae%e8%aa%b2%e7%a8%8e%e7%82%b9%ef%bc%88%e8%aa%b2%e7%a8%8e%e3%81%95%e3%82%8c%e3%82%8b%e6%99%82%e7%82%b9%ef%bc%89\/"},"modified":"2021-09-29T23:04:43","modified_gmt":"2021-09-29T23:04:43","slug":"thailand-vat-withholding-tax","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-vat-withholding-tax\/","title":{"rendered":"\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u6e90\u6cc9\u7a0e\u306e\u8ab2\u7a0e\u70b9\uff08\u8ab2\u7a0e\u3055\u308c\u308b\u6642\u70b9\uff09\u306b\u3064\u3044\u3066"},"content":{"rendered":"

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30bf\u30a4\u4e8b\u52d9\u6240\u306e\u9577\u6fa4\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u6e90\u6cc9\u7a0e\u306e\u305d\u308c\u305e\u308c\u306e\u8ab2\u7a0e\u304c\u3055\u308c\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

<\/p>\n

Q.<\/p>\n

\u5f53\u793e\u3067\u8ca9\u58f2\u3092\u3057\u3066\u3044\u308b\u88fd\u54c1\u306b\u3064\u3044\u3066\u3001\u88fd\u54c1\u306e\u5f15\u304d\u6e21\u3057\u3092\u3059\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u3084\u304a\u91d1\u3092\u53d7\u3051\u53d6\u308b\u30bf\u30a4\u30df\u30f3\u30b0\u304c\u3001\u9867\u5ba2\u3084\u5546\u54c1\u306b\u3088\u3063\u3066\u5909\u308f\u308b\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u3002\u30bf\u30a4\u306e\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3084\u6e90\u6cc9\u7a0e\u306f\u3001\u305d\u308c\u305e\u308c\u3069\u306e\u3088\u3046\u306a\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u8ab2\u7a0e\u3055\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

In our company, the timing we transfer the goods or receive money from customer isn’t fixed, depends on the good. When is the timing to be taxable for VAT and Withholding tax in Thailand?<\/p>\n

<\/p>\n

A.<\/p>\n

<\/p>\n

\u4ed8\u52a0\u4fa1\u5024\u7a0e\u3001\u6e90\u6cc9\u7a0e\u306e\u8ab2\u7a0e\u70b9\u306f\u305d\u308c\u305e\u308c\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/p>\n

\u4ed8\u52a0\u4fa1\u5024\u7a0e\u306f\u5bfe\u8c61\u304c\u7269\u54c1\u306e\u8ca9\u58f2\u304b\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u304b\u3067\u57fa\u6e96\u304c\u5909\u308f\u308a\u307e\u3059\u3002<\/p>\n

The timing to be taxable for VAT and Withholding Tax are below (for VAT, it depends whether it’s goods or service.<\/p>\n

<\/p>\n

\u25a0\u4ed8\u52a0\u4fa1\u5024\u7a0e\/VAT<\/p>\n

\u7269\u54c1\u306e\u8ca9\u58f2\u306b\u3064\u3044\u3066\u306f\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65e9\u3044\u6642\u70b9\u3067\u7533\u544a\u3001\u7d0d\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30fb\u7269\u54c1\u306e\u5f15\u304d\u6e21\u3057<\/p>\n

\u30fb\u6240\u6709\u6a29\u306e\u79fb\u8ee2<\/p>\n

\u30fb\u5bfe\u4fa1\u306e\u53d7\u9818\u203b\u524d\u91d1\u3067\u3082\u5bfe\u4fa1\u3068\u3057\u3066\u770b\u505a\u3055\u308c\u308b\u30b1\u30fc\u30b9\u304c\u5fa1\u5ea7\u3044\u307e\u3059\u3002<\/p>\n

\u30fb\u30bf\u30c3\u30af\u30b9\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u53d7\u9818<\/p>\n

For selling goods, timing to be taxable is below whichever comes first;<\/p>\n

Transferring goods<\/p>\n

Transferring ownership<\/p>\n

Receiving goods fee<\/p>\n

Receiving Tax Invoice<\/p>\n

<\/p>\n

\u30b5\u30fc\u30d3\u30b9\u306e\u63d0\u4f9b\u306e\u5834\u5408\u3001\u4ee5\u4e0b\u306e\u3044\u305a\u308c\u304b\u306e\u65e9\u3044\u6642\u70b9\u3067\u7533\u544a\u3001\u7d0d\u7a0e\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

\u30fb\u30b5\u30fc\u30d3\u30b9\u306e\u4f7f\u7528<\/p>\n

\u30fb\u5bfe\u4fa1\u306e\u53d7\u9818\u203b\u4e0a\u8a18\u540c\u69d8\u3067\u3059\u3002<\/p>\n

\u30fb\u30bf\u30c3\u30af\u30b9\u30a4\u30f3\u30dc\u30a4\u30b9\u306e\u767a\u884c<\/p>\n

For providing service, timing to be taxable is below whichever comes first;<\/p>\n

To use service<\/p>\n

Receiving service fee<\/p>\n

Issuing Tax Invoice<\/p>\n

<\/p>\n

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Meanwhile, in case the company import goods or get service from overseas, the timing to be taxable is at the customs or when the company pay service fee.<\/p>\n

<\/p>\n

\u25a0\u6e90\u6cc9\u6240\u5f97\u7a0e\/ Withholding Tax<\/p>\n

\u6e90\u6cc9\u6240\u5f97\u7a0e\u306b\u3064\u3044\u3066\u306f\u3001\u5bfe\u4fa1\u306e\u652f\u6255\u6642\u70b9\u304c\u8ab2\u7a0e\u70b9\u3068\u306a\u308a\u307e\u3059\u3002<\/p>\n

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Payment for service fee is the timing to be taxable for Withholding Tax.<\/p>\n

“Payment” include payment for advance.<\/p>\n

In case parent company of employee pay service fee on behalf of the company, the company need to declare at payment timing. So that the company need to share that information with accountant or accounting firm to declare Withholding Tax.<\/p>\n

<\/p>\n

\u4ee5\u4e0a<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u9577\u6fa4\u3000\u76f4\u6bc5<\/p>\n

<\/p>\n

\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n

<\/span><\/p>\n

$\"\u6d77\u5916\u9032\u51fa\u8cea\u554f\u30b5\u30fc\u30d3\u30b9\"$ <\/a><\/p>\n