新的泰國電子支付法生效-您在泰國的存款可能不再是秘密－IBC泰國法律金融會計事務所International Business Consultancy

新的泰國電子支付法生效-您在泰國的存款可能不再是秘密

新的《2019年泰國稅法修訂案第48號》（亦稱《泰國電子支付法》）已於2019年3月21日生效。本次修法包含向稅務局申報的義務。

如發生下列其中一項狀況，金融機構及電子貨幣提供者需在每年3月前向稅務局報告：

同一帳戶一年內有超過三千筆交易；或
同一帳戶年內的交易不超過三千筆但超過四百筆，且金額超過兩百萬泰銖。

第一次申報的期限為2020年3月31日。

New e-Payment Tax Law is Effective in Thailand-Your bank deposit may be reported

The latest Revenue Code Amendment Act No. 48, B.E. 2562 (2019), also known as e-payment law, is effective on Mach 21, 2019 in Thailand. The amendments include obligation to report to Revenue Department.

Financial institutes and e-money service providers are obliged to report to Revenue Department each year by the end of March when encountering followings conditions:

there are more than three thousand transactions per year per bank account; or

there are less than three thousand but more than four hundred transactions per year per bank account, and the amount is worth more than two million Baht.

Deadline for the first report shall be done before Mach 31, 2020.

相關閱讀可參考世界日報:電子支付法年接受轉賬200萬須上報