According to news in the online media that Mr. Sorawut Nuengchamnong, MP for Chonburi, Palang Pracharat Party Indicates there is a concern about the merchant’s tax. Because the Revenue Department sends a 2020 tax assessment form to merchants participating in government programs such as “half a person” but receives it in 2021,
misleading them that they are charged retrospectively. Moreover, this type of project is a short-term project. The goal is to stimulate the economy. Therefore, the tax income in this part should not be assessed.
Most recently Mrs. Sommai Siriudomset Adviser on Tax Collection Strategies (Energy Business Group) Spokesman of the Revenue Department To clarify such cases as follows:
1. In the year 2020, entrepreneurs who are natural whether the business is participating in the government project or not If the entrepreneur has income up to the threshold specified by law Has a duty to bring income to submit a tax return to pay personal income by March 31, 2021
However, the Revenue Department has extended the deadline for filing the form from March 31, 2021 to June 30, 2021 to help entrepreneurs liquidity
2. To submit a tax return within the time limit specified by law to avoid forgetting. So that entrepreneurs will not be burdened with penalties and surcharges in case of late filing of income tax forms.
3. The payment of personal income tax is a self-assessment of the entrepreneur. Which has a duty to bring income received from the business to pay tax according to the facts As for the evidence to prove the income It depends on the facts of the business, for example, VAT registered entrepreneurs must have evidence. issuing tax invoice receipt, etc.
for proof of bank account It is just one fact that will allow entrepreneurs to recognize their own income only. In addition, the Revenue Department has developed electronic processes for registration, filing tax forms, paying taxes, and tax returns, all through the Tax from Home system, which facilitates entrepreneurs. Via the Revenue Department website www.rd.go.th
4. The Revenue Department hereby confirms that the Department sends a notification letter to entrepreneurs It is not intended to impose a specific tax on entrepreneurs participating in government programs. But it is a notification to the entrepreneur that you have money up to the legal threshold and are obliged to submit the form only and is not a tax assessment at all.