New e-filing system

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New e-filing system

The Revenue Department launched a new electronic tax filing and payment system (“the new e-filing system”) starting from 6 October 2021.

Keywords: Mazars, Thailand, Tax, e-Filing, VAT, Withholding tax, Personal income tax, SBT, Revenue Department

9 November 2021

The differences between the old and new e-filing systems are summarized below:

Topic

Old e-filing system

New e-filing system

1. VAT / SBT registration

Can register for filing by branch only.

Can register for fling by branch or combine all branches.

2. Registration for service providers

Not applicable

Can register for providing services consisting of preparing and filing tax return, so that a taxpayer using such services is not required to register for filing a tax return with the Revenue Department.

3. Tax return filing

  • For monthly VAT returns (Form PP 30), no deviation value is set up.
  • Does not support filing some types of tax returns, such as Form PND 2 Kaw.
  • There are problems when used with some browsers.
  • Cannot save a draft of the tax return in the system.
  • Cannot file a tax return after the deadline.
  • Cannot file additional tax returns.
  • Cannot cancel a tax return which has already been filed.
  • For monthly VAT returns, the system will automatically calculate the amount of tax payable / refundable. If the amount entered into the system is off by more than THB 20 from that calculated by the system, the system will not allow the tax return to be filed.
  • All types of tax returns can be filed.
  • Work with all browsers.
  • Can save a draft of the tax return in the system for filing later.
  • Can file a tax return after the deadline, and the system will calculate any applicable penalties, surcharges, and fines.
  • Can file additional tax returns.
  • Can cancel a tax return which has already been filed, even if there is no tax payable, provided that a receipt has not been downloaded and cancellation takes place before midnight of the filing date.

4. Tax payment

  • Cannot print receipts immediately (in real time).
  • Cannot pay tax in amounts other than whole numbers.
  • Can print receipts in real time.
  • Can pay tax in whole numbers as well as in decimals.

To use the new e-filing system, taxpayers can go to the Revenue Department’s website (www.rd.go.th) and do the following:

  1. Create a new username, which is the 13-digit corporate registration number, and a new password, for using the new e-filing system. This can be done from 6 October 2021 to 31 December 2021.
  2. Download and install the RD Prep program which is used to save/transfer attachments to withholding tax returns or VAT / specific business tax returns (if filing combined tax returns has been approved). The old program will work with the new e-filing system.

Taxpayers can learn more about the new e-filing system on the "Skill Training System" page of the Revenue Department’s website.

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