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

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e-Tax Invoice / e-Receipt

Patricia Mongkhonvanit Revenue Department of Thailand

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

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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)

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

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Revenue Department

www.rd.go.th

Accounting System E Tax invoice program

Supplied by RD

Import Data

Company’s own choice of the program to create DS

Other form of Tax‐invoice

Digital signature

Transfer data

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prepare TEXT File RD format

E‐Tax invoice (XML File) 1

Digital signature

Vendor/Supplier

Overview of e‐Tax invoice/Receipt

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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)

To implement e‐Tax Invoice / e‐Receipt

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• 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.. )

Next step

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• PKI is “A MUST” for all electronic transactions

at all levels

• Unified PKI requirements for all government

agencies

Recommendations

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www.rd.go.th

RD Call Center 1161