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Ways to promote / enforce the registration of hidden taxpayer by Mr . Prachuabmoh

Ways to promote / enforce the registration of hidden taxpayer by Mr . Prachuabmoh The Revenue Department of Thailand. Total 1 , 138,565 million Baht. Number of MSEs. as of september 2009. Proportion of tax collection by RD Fiscal year 2009 (1 Oct 2008 – 30 Sep 2009).

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Ways to promote / enforce the registration of hidden taxpayer by Mr . Prachuabmoh

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  1. Ways to promote / enforce the registration of hidden taxpayer by Mr. Prachuabmoh The Revenue Department of Thailand

  2. Total 1,138,565 million Baht

  3. Number of MSEs as of september 2009

  4. Proportion of tax collection by RD Fiscal year 2009 (1 Oct 2008 – 30 Sep 2009) Total 1,138,565 million Baht

  5. Policy to Support MSE • Enact law to support MSEs • Implement MSEs unit • Provide tax system and other related • tax law through www.rd.go.th • Educating taxpayer via seminar

  6. Simplified tax regimes • Tax computing program • 30 % - 85 % Lum-sum expense • deduction for PIT • Easy to report

  7. Campaign (s ) • Tax exemption • - PIT / CIT • - VAT • Decrease CIT tax rate • 200 % expense deduction

  8. Campaign ( s) • VAT refund within 15 – 30 days • - 15 days for good exporter • - 30 days for registered exporter • No rollback tax for compliance

  9. Highlight benefits • Educating tax administration system • - Seminar • - Public relation • - Workshop • Introduce new MSEs

  10. Highlight benefits • Simplify of tax application • - Tax report • - Tax computing program • - Tax filing

  11. Experiences • Tax exemption • Decreasing tax rate • 200 %expense deduction • Advice / Public relation

  12. Experiences • Easy to report • Alternative for lum-sum • deduction • Tax computing program • VAT refund within 15 – 30 days

  13. Whistle - blower mechanisms • Supervision team • Withholding tax system • Introduce / Public relation • Reduce VAT penalty • Tax auditing & Evaluation

  14. How to crosschecking • Information from withholding • taxpayer database • Survey • Information from other • government agency

  15. Tax supervision • Each MSEs • Program to tract submission of • each type of tax • Error found / mistaken • - Advice to submit tax return • - Penalty less than if officer evaluates

  16. Tax supervision • MSEs do not follow officers by • submitting tax return • - Tax evaluation • - Seize property to sell in the market • or accuse for bankruptcy

  17. Tax supervision • Evaluated MSEs • - Appeal tax or, if not satisfy, • accuse to tax court

  18. Thank you

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