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{"id":844,"date":"2015-11-02T15:13:04","date_gmt":"2015-11-02T15:13:04","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e8%bc%b8%e5%87%ba%e5%8f%96%e5%bc%95%e3%81%ab%e3%81%8b%e3%81%8b%e3%82%8bvat%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6-vat-related-with-export-transaction\/"},"modified":"2021-09-29T22:30:52","modified_gmt":"2021-09-29T22:30:52","slug":"thailand-vat-related-with-export-transaction","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-vat-related-with-export-transaction\/","title":{"rendered":"\u8f38\u51fa\u53d6\u5f15\u306b\u304b\u304b\u308bVAT\u306b\u3064\u3044\u3066\/VAT related with export transaction"},"content":{"rendered":" <\/p>\n
<\/span><\/p>\nQ.<\/span><\/p>\n\u3053\u308c\u307e\u3067\u30bf\u30a4\u56fd\u5185\u8ca9\u58f2\u304c\u4e2d\u5fc3\u3067\u3057\u305f\u304c\u3001\u4eca\u5f8c\u8f38\u51fa\u53d6\u5f15\u304c\u5897\u3048\u3066\u304d\u307e\u3059\u3002\u8f38\u51fa\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u30bf\u30a4\u56fd\u5185\u8abf\u9054\u306e\u5834\u5408\u4ed5\u5165\u306e\u969b\u306b\u306fVAT<\/span>\u3092\u652f\u6255\u3044\u307e\u3059\u304c\u3001\u58f2\u4e0a\u306e\u969b\u306b\u306fVAT<\/span>\u3092\u53d7\u3051\u53d6\u3089\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u3069\u306e\u3088\u3046\u306b\u53d6\u308a\u6271\u308f\u308c\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\nUntil now, main business of our firm is trading in Thailand. However, export transaction is increasing. We don’t receive VAT for sales to overseas, meanwhile we pay VAT for procurement in Thailand. How should we manage that VAT?<\/span><\/p>\n <\/span><\/p>\nA.<\/span><\/p>\n\u3054\u8a18\u8f09\u306e\u901a\u308a\u3001\u30bf\u30a4\u56fd\u5185\u8abf\u9054\u306e\u5834\u5408\u3001\u4ed5\u5165\u306e\u969b\u306bVAT<\/span>\u3092\u652f\u6255\u3044\u307e\u3059\u3002\u4e00\u65b9\u3001\u6d77\u5916\u3078\u306e\u8ca9\u58f2\u306e\u5834\u5408\u3001\u9867\u5ba2\u304b\u3089VAT<\/span>\u306f\u53d7\u9818\u3057\u307e\u305b\u3093\u3002\u901a\u5e38\u3001\u9867\u5ba2\u304c\u8f38\u5165\u3059\u308b\u969b\u306b\u5f53\u8a72\u56fd\u306b\u6d88\u8cbb\u7a0e\uff0fVAT<\/span>\u3092\u652f\u6255\u3044\u307e\u3059\u3002\u3053\u306e\u5834\u5408\u3001\u4ed5\u5165\u306e\u969b\u306b\u652f\u6255\u3063\u305fVAT<\/span>\u306f\u4eee\u6255VAT<\/span>\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u8cb4\u793e\u306e\u305d\u306e\u4ed6\u306e\u30bf\u30a4\u56fd\u5185\u58f2\u4e0a\u306b\u4f34\u3046\u4eee\u53d7VAT<\/span>\u3068\u306e\u76f8\u6bba\u304c\u53ef\u80fd\u3067\u3042\u308a\u3001\u8cb4\u793e\u306e\u30b3\u30b9\u30c8\u306b\u306f\u306a\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\nAs you mentioned, the company pay purchase VAT for procurement in Thailand. Then, the company doesn’t receive VAT for overseas sales. The customer generally pay consumption tax\/VAT to their countries when they import. In that case, VAT that you pay for purchase is input-VAT(suspense paid). Therefore, it won’t be your firm’s cost, since you can offset with output VAT for sales in Thailand.<\/span><\/p>\n <\/span><\/p>\n\u4eca\u5f8c\u8f38\u51fa\u53d6\u5f15\u306e\u307b\u3046\u304c\u591a\u304f\u306a\u308b\u5834\u5408\u3001\u4eee\u6255VAT<\/span>\u304c\u4eee\u53d7VAT<\/span>\u3092\u8d85\u904e\u3059\u308b\u53ef\u80fd\u6027\u304c\u3042\u308a\u307e\u3059\u3002\u305d\u306e\u5834\u5408\u306b\u306f\u3001\u4eee\u53d7VAT<\/span>\u306f\u7d2f\u7a4d\u3057\u3066\u3044\u304d\u307e\u3059\u306e\u3067\u3001\u3044\u305a\u308c\u304b\u306e\u30bf\u30a4\u30df\u30f3\u30b0\u3067\u6b73\u5165\u5c40\u306b\u9084\u4ed8\u7533\u8acb\u3092\u3059\u308b\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002\u306a\u304a\u3001\u305d\u306e\u5834\u5408\u901a\u4f8bVAT<\/span>\u306b\u304b\u304b\u308b\u7a0e\u52d9\u8abf\u67fb\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u3054\u7559\u610f\u304f\u3060\u3055\u3044\u3002<\/span><\/p>\nWhen export sales transaction is over than domestic sales, input VAT may over output VAT. In that case, input VAT will be accumulated. Then, you need to request refund that VAT to Revenue Department. Kindly take care about tax audit for VAT refund as well.<\/span><\/p>\n <\/span><\/p>\n\u4ee5\u4e0a<\/span><\/p>\n\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/span><\/p>\n\u9577\u6fa4\u3000\u76f4\u6bc5<\/span><\/p>\nnagasawa.naoki@tokyoconsultinggroup.com<\/span><\/span><\/a><\/span><\/p>\n![\"\"](\"https:\/\/i0.wp.com\/blogimg.goo.ne.jp\/user_image\/25\/3e\/f87806814f508ad6c53afb0652df2969.jpg\")
<\/a> <\/span><\/p>\n","protected":false},"excerpt":{"rendered":" Q. \u3053\u308c\u307e\u3067\u30bf\u30a4\u56fd\u5185\u8ca9\u58f2\u304c\u4e2d\u5fc3\u3067\u3057\u305f\u304c\u3001\u4eca\u5f8c\u8f38\u51fa\u53d6\u5f15\u304c\u5897\u3048\u3066\u304d\u307e\u3059\u3002\u8f38\u51fa\u53d6\u5f15\u306b\u3064\u3044\u3066\u306f\u3001\u30bf\u30a4\u56fd\u5185\u8abf\u9054\u306e\u5834\u5408\u4ed5\u5165\u306e\u969b\u306b\u306fVAT\u3092\u652f\u6255\u3044\u307e\u3059\u304c\u3001\u58f2\u4e0a\u306e\u969b\u306b\u306fVAT\u3092\u53d7\u3051\u53d6\u3089\u306a\u3044\u304b\u3068\u601d\u3044\u307e\u3059\u3002\u3069\u306e […]","protected":false},"author":1,"featured_media":2273,"comment_status":"open","ping_status":"open","sticky":false,"template":"","format":"standard","meta":{"passster_activate_protection":false,"passster_protect_child_pages":"","passster_protection_type":"password","passster_password":"","passster_activate_overwrite_defaults":"","passster_headline":"","passster_instruction":"","passster_placeholder":"","passster_button":"","passster_id":"","passster_activate_misc_settings":"","passster_redirect_url":"","passster_hide":"no","passster_area_shortcode":"","_monsterinsights_skip_tracking":false,"_monsterinsights_sitenote_active":false,"_monsterinsights_sitenote_note":"","_monsterinsights_sitenote_category":0,"jetpack_post_was_ever_published":false,"_jetpack_newsletter_access":"","_jetpack_dont_email_post_to_subs":false,"_jetpack_newsletter_tier_id":0,"_jetpack_memberships_contains_paywalled_content":false,"_jetpack_memberships_contains_paid_content":false,"footnotes":"","jetpack_publicize_message":"","jetpack_publicize_feature_enabled":true,"jetpack_social_post_already_shared":false,"jetpack_social_options":{"image_generator_settings":{"template":"highway","enabled":false},"version":2}},"categories":[21,23],"tags":[],"jetpack_publicize_connections":[],"jetpack_sharing_enabled":true,"jetpack_featured_media_url":"https:\/\/i0.wp.com\/kuno-cpa.co.jp\/thailand_blog\/wp-content\/uploads\/2020\/02\/kaikei.jpg?fit=750%2C562&ssl=1","jetpack_shortlink":"https:\/\/wp.me\/payckf-dC","_links":{"self":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/844"}],"collection":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/comments?post=844"}],"version-history":[{"count":1,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/844\/revisions"}],"predecessor-version":[{"id":1415,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/posts\/844\/revisions\/1415"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media\/2273"}],"wp:attachment":[{"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/media?parent=844"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/categories?post=844"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/wp-json\/wp\/v2\/tags?post=844"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}