Online sellers must pay E-Payment tax.
Online sellers with the following financial transactions
   • There were 3,000 or more deposits or transfers made to all accounts combined
   • There were 400 or more deposits or transfers made to all accounts combined
   • having a total transaction amount of deposits or transfers of 2,000,000 Baht or more
Is considered a specific transaction by financial institutions or electronic money providers.
 
Online sellers must file taxes. For online sales, there are two tax filing periods (P.ng.D. 94 and P.ng.D. 90) as specified by the Revenue Department.
First half-year tax filing
By declaring the income earned from January 1st to June 30th on the PND 94 tax form, which must be submitted between July 1st and September 30th of the same year. The purpose of this mid-year tax payment is to distribute the tax burden for taxpayers, preventing a large lump sum payment at the end of the year.
Second round of year-end tax filing
By declaring all annual income on Form PND 90 between January 1st and March 31st of the following year. (For example, income earned in 2023 must be declared by March 31st, 2024).
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📞 Tel: 062-652-4259 (Attorney Dr. Ning)
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With over 12 years of legal experience, we are the trusted experts you can rely on for all your legal needs. Our expertise spans across various legal fields, including civil and commercial law encompassing contracts, litigation, and legal proceedings; labor law to help your business avoid disputes; as well as family law, inheritance law, consumer protection law, intellectual property law, criminal law, and other legal matters. We also provide comprehensive legal consultation and registration services.

Address

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Phone number

062-652-4259

E-mail

disavorabuth@gmail.com

About Us

With over 12 years of legal experience, we are the trusted experts you can rely on for all your legal needs. Our expertise spans across various legal fields, including civil and commercial law encompassing contracts, litigation, and legal proceedings; labor law to help your business avoid disputes; as well as family law, inheritance law, consumer protection law, intellectual property law, criminal law, and other legal matters. We also provide comprehensive legal consultation and registration services.

Address

247/68, Sammakorn Village, Soi 25/8, Ramkhamhaeng 112 Road, Saphan Sung Subdistrict, Saphan Sung District, Bangkok 10240, Thailand

Phone number

062-652-4259

E-mail

disavorabuth@gmail.com

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Online sellers must pay E-Payment tax.