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Fake tax invoices
The Revenue Department announced the arrest of a gang, masquerading as a building materials distributor which sold false tax invoices by issuing tax invoice without actual sale, it is deemed to be illegal issuance of tax invoice to other operators. The basic inspection found that there are many complicities both in Bangkok and up-country and filing gross sales of value added tax (P.P. 30) for 1 billion baht, the actual damage was during on the investigation in order to trace the buyer who bought false tax invoices from such gang for further process.
The offences can be divided into 2 cases:
First, a person who is not liable to issue tax invoice will be subjected to criminal penalty under Section 90/4 (3) of the Revenue Code, the prison sentences of three months to seven years and fines of 2,000 to 200,000 baht. The civil penalty will be fined equal to twice the value of the tax under Section 89 (6) and surcharge under Section 89/1.
Second, a person who uses such false tax invoice will be subjected to criminal penalty under Section 90/4 (7) of the Revenue Code, the prison sentences of three months to seven years and fines of 2,000 to 200,000 baht. The civil penalty will be fined equal to twice the value of the tax under Section 89 (7) and surcharge under Section 89/1.
Index of legal movement in relation to business
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