On 10 February 2021, the Act Amending the Revenue Code (No. 53) (“Amendment”) was promulgated in the Government Gazette. Under its provisions, foreign businesses providing e-Services to non-VAT registered users in Thailand are responsible for remitting VAT to the Revenue Department (RD). The Amendment took effect the day following its publication. Provisions regarding VAT return … Continue reading Thailand Subjects Foreign e-Service Providers to VAT