Article: Bangkok Post, Thailand, Tax Column.

Bangkok Post, Thailand Knight Ridder/Tribune Business News

Dec. 23--If you carry on a business selling goods or providing services in Thailand, you likely pay value-added tax at the current rate of 7 percent. There are a few exemptions, on items such as sales of newspapers, magazines or educational books, and letting out land or other immovable properties. You can even apply the zero-rate VAT to certain transactions -- meaning that the government gets nothing from you while you are still entitled to claim the tax credit or refund for the input VAT.

To promote business, the Revenue Department is considerate enough to allow the taxpayer to charge ...

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