The End of sellers and buyers illegal issuing tax invoices.
The Revenue Department has continously and seriously cracked down on sellers and buyers who had issued llegal tax invoices. On 26 June 2018, the Criminal Court judged guilty against the defendants who have jointly committed fraud by issuing illegal tax invoices for output tax to companies, stores, and shops which actually not carrying on business. According to the judgement, such action violated Section 86/13 of the Revenue Code and the defendants were sentenced to one year in prison per one case under Section 90/4 (3) of the Revenue Code, totally eight years in prison foreight cases. The defendants confessed and had their sentences to be commuted in half to four years in prison while the exhibits were seized (one illegal invoice equals one case).
Mr. Pinsai Suraswadi, Acting Principal Advisor on Strategic Tax Administration (Finance and Banking) as spokesman of the Revenue Department, said that, “Buyers of illegal tax invoices shall be charged with civil and criminal penalties. The penalty is twice as the tax amount on the invoice and the surcharge is 1.5 percent per month or a fraction of the month of the tax amount. The criminal penalties are imprisonment for three months to seven years and fine 2,000 to 200,000 Baht.
For further inquiries, please contact officers at any Area Revenue Office nationwide or RD Intelligence Center at 1161. To report any tax avoidance cases, please go to www.rd.go.th > Menu “Report Tax Issues”.