To ease the process of filing and paying taxes during the COVID-19 outbreak, on June 17th, 2020, the Director-General of the Revenue Department announced regulations clarifying the online submission of tax forms and payments through electronic payment systems. The new regulations will come into effect on July 1st, 2020.
The announcement revokes a previous set of guidelines for filing taxes electronically that was issued by the Revenue Department on February 10th, 2015. Previously, those who filed their taxes online could make tax payments at an Area Revenue Office with a pay-in slip issued by the online filing system. Now, tax payments should only be submitted electronically, with the exception of those who have made tax installment payments at an Area Revenue Office prior to July 1st, 2020. This group of taxpayers may continue to submit payments in-person until all installment payments are complete.
Tax returns, forms, and payments may be submitted through the Revenue Department’s website, (www.rd.go.th), the Revenue Department’s application (RD Smart TAX), the Tax Single Sign On system, or through the Ministry of Finance’s website (https://etax.mof.go.th).
Online tax payments will be considered complete once the Revenue Department issues an electronic receipt, which taxpayers must download through the Department’s website. Tax payment officers will issue receipts according to the date the taxes were filed and paid.
Notification of the Director-General of the Revenue Department (no. 17)
Rules and regulations on tax returns and tax payments submitted through the electronic payment system
Due to the COVID-19 outbreak and by virtue of Section 3/16 of the Revenue Code, the Director-General has announced the following rules and regulations on tax returns and tax payments through the electronic payment system:
Article 1: The Notification of the Director-General of the Revenue Department regarding the rules and regulations for electronic tax filing and tax payment at the Area Revenue Offices dated February 10, 2015 shall be revoked.
Article 2: All tax returns, tax payments, and tax forms required to be submitted online through the Revenue Department’s website are considered to be filed under the Revenue Code.
Article 3: Those required to file taxes online through the Revenue Department’s website (www.rd.go.th), the Revenue Department’s application (RD Smart TAX), the Tax Single Sign On system, or through the Ministry of Finance’s website (https://etax.mof.go.th) shall pay taxes through the electronic payment system only.
Article 4: The provisions of Article 3 shall not apply to those who are responsible for filing tax returns in installments under Section 64 of the Revenue Code and have already paid installments at the Area Revenue Office prior to July 1, 2020. They shall continue to pay taxes at the Area Revenue Office until all the installment payments are completed by paying through one of these following methods:
1. Cash
2. Tax coupon
3. Credit card
4. Debit card
5. Tax Smart Card issued by a bank that is in accordance with the Revenue Department
6. QR Code
Article 5: Civil servants at Area Revenue Branch Offices that must receive tax payments according to Article 4 are considered to be “Tax Payment Officers” under the Revenue Code.
Article 6: The Director of the Finance and Revenue Management Division shall be considered as a “Tax Payment Officer” in order to receive electronic tax payments.
Article 7: Tax payments made according to this notification shall be considered complete once a receipt is issued electronically by the Revenue Department. Tax payment officers shall issue receipts according to the date the taxes were filed and paid. Taxpayers are required to download the electronic receipts through www.rd.go.th.
Article 8: This notification shall come into effect for tax filing from July 1, 2020 onwards.