The Notice of Director-General of Revenue Department Relating to Value Added Tax No. 245 (the “Notice”) Re Bases, Procedures, and Conditions on Submission of Application for Registration of Value Added Tax and Issuance of Value Added Tax Registration Certificate was issued with the Ministerial Information Bulletin No. 10853 of 27th September 2022. The Notice amended previous regulations prescribing conditions and procedures for the Value Added Tax (VAT) registration and issuance of VAT registration certificate.
Specifically, the Notice adds paragraph No. 4/1 to the previous Notice (No. 57) dated 25th October 1994, which stipulates the following:
“No. 4/1. The business operator, who is Thai natural person and operates business of sale of goods or provides services by using electronic medias via the internet network system using a residential condominium room under the law governing condominium building as the only place of business and having no other places of business while having commercial registration certificate registered as operating commercial business of buying/selling of goods or providing of services by electronic means via the internet network system under the law governing commercial registration, shall submit an application for value added tax registration as per the form prescribed by the Director-General via the internet network system on the web site of the Revenue Department, http://www.rd.go.th, under the Notice of Director-General of Revenue Department Relating to Value Added Tax (No. 159) Re Bases, Procedures, and Conditions Relating to Submission of Application for Value Added Tax Registration Via Internet Network System and Issuance of Value Added Tax Registration Certificate dated 30th July 2004.”
Additionally, Paragraph No. 9 repeals and replaces the provisions of the previous Notice as follows:
“No. 9. The persons who have the power to issue value added tax registration certificate are:
(1) Revenue Area Chief or a person assigned by the Revenue Area Chief, for business operators having places of business located within the responsibility of said Revenue Area Chief.
(2) Director of Large Business Tax Administration Division or a person assigned by him/her, for business operators having places of business located within the areas under the responsibility of the Director of Large Business Tax Administration Division.”