The Revenue Department issued a draft bill which would, if
enacted, levy withholding tax for online trading of goods and
service as well as money-transfer service. The law is intended to
take effect within the current military-led regime's
tenure.
Currently, e-commerce operators that sell goods and service by
an online system are required to pay tax just in the same way as
all other operators in Thailand. However, enforcement of such tax
laws is challenging for government authorities in the globalized
internet business world, and internet operators are often invisible
to the tax authorities.
Under the prospective new law, operators outside of Thailand who
conduct transactions for sale and purchase of goods in Thailand or
money-transfer service for consumers in Thailand will be required
to pay withholding tax (among other kinds of taxes).
