e-Tax Invoice / e-Receipt Patricia Mongkhonvanit Revenue Department - PowerPoint PPT Presentation

e-Tax Invoice / e-Receipt Patricia Mongkhonvanit Revenue Department of Thailand 1

Background Overview of e ‐ Tax invoice/Receipt Next step Recommendation 2

Background • Electronic Transactions Act B.E.2544 (2001) • Revenue Departmental Instruction No. Por 121/2545 (2002) Re: E ‐ Tax invoice and E ‐ Receipt preparation and storing • Regulations Re: E ‐ Tax invoice and E ‐ Receipt preparation, delivery and storing B.E. 2555 (2012) 3

Preparatio Preparatio n E-T E-Tax x Electronic Electronic invoice invoice Delivery Delivery Data Data E-Receipt E-Receipt Storing Storing 4

Overview of e ‐ Tax invoice/Receipt Vendor/Supplier Revenue Department Accounting System E Tax invoice program Supplied by RD 1 Import Transfer Data data www.rd.go.th prepare TEXT File RD format 3 2 E ‐ Tax invoice (XML File) Digital signature Other form of Tax ‐ invoice Company’s own choice of the Digital signature program to create DS 5

To implement e ‐ Tax Invoice / e ‐ Receipt Understand related laws Contact RD for free digital signature program ( UltimateSign ) ) and program testing Computer system and legal requirements compatibility checking File for approval from RD / procure other program for digital signature (if not in XML) 6

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Next step • A more Business friendly digital signature program (UltimateSign) • Additional data transfer channels between business and RD • RD standard format vs. Business format • Different services for different size of business • Additional approved DC operators ( Royal Decree to regulate Certification Authority B.E.. ) 8

Recommendations • PKI is “A MUST” for all electronic transactions at all levels • Unified PKI requirements for all government agencies 9

www.rd.go.th RD Call Center 1161 10