Requirement for electronic payment of tax liability for tax returns filed electronically

On 17 June 2020, Notification of the Director-General of the Revenue Department No. 17 (“Notification No. 17”) was issued to set out rules, procedures, and conditions for filing tax returns and paying a tax liability electronically.

Keywords: Mazars, Thailand, Tax, Revenue Department, RD Smart Tax, Ministry of Finance

23 July 2020

Previously, when taxpayers filed tax returns electronically through the Revenue Department website, they could choose to make the tax payment at any Area Revenue Department Office under a previous Revenue Department notification. However, Notification No. 17 cancels that previous notification.

Under Notification No. 17, taxpayers who file tax returns through the website (www.rd.go.th) or the application of the Revenue Department (RD Smart Tax) or through the Ministry of Finance website (https://etax.mof.go.th) under the Tax Single Sign-On system must make the tax payment electronically only. This applies to tax returns filed from 1 July 2020 onwards.

An exception will be made for taxpayers who make tax payments in instalments and have already made instalments at an Area Revenue Department Office before 1 July 2020. Such taxpayers can still make the remaining instalments at the Area Revenue Department Office.

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