IBC泰國法律金融會計事務所International Business Consultancy

Thai Digital Platforms Needs to Report Online Sellers’ Income

泰國數位平台需要申報線上賣家收入

On 27 December 2023, Thai Revenue Department announced to mandate digital platform operators to report income earned from their online sellers. Electronic platforms based in Thailand with revenues exceeding 1 billion baht (US$28 million) in an accounting cycle must establish an electronic special account. Businesses already supervised by the Bank of Thailand or the Stock Exchange of Thailand will not be subject to the rule.

2023 年 12 月 27 日，泰國稅務局宣布要求數位平台營運商報告線上賣家的收入。一個會計週期內收入超過 10 億泰銖(2,800 萬美元)的泰國電子平台必須建立電子特別帳戶。已受泰國銀行或泰國證券交易所監管的企業將不受該規則的約束。

This measure has been effective since 1 January 2024. The special account will disclose the revenue garnered by platforms from their online sellers, which must be submitted to the Revenue Department. According to Mr. Lavaron Sangsnit, permanent secretary of the Ministry of Finance, this should increase tax revenue by roughly 10 billion baht.

此措施自2024年1月1日起生效。特別帳戶將揭露平台從線上賣家獲得的收入，這些收入必須提交給稅務局。財政部常務秘書 Lavaron Sangsnit 先生表示，這應該會增加約 100 億泰銖的稅收。

The aim of this announcement is to provide Revenue Department with a clearer picture of tax payments from merchants, and facilitate fair competition among local and international sellers.

此公告的目的是讓稅務局更清楚地解商家的稅務情況，並促進本地和國際賣家之間的公平競爭。

This decision may result in reduction in the number of online shops on digital platforms, as sellers may resist revealing their true earnings. Some sellers may close their shops either temporarily or permanently to avoid disclosing their actual income. Another potential impact is that online sellers who comply with tax payment rules may face more equitable competition within the e-commerce industry, as it has previously been challenging for them to compete price-wise with those who do not pay tax.

這項決定可能會導致數位平台上的線上商店數量減少，因為賣家可能拒絕透露真實收入。一些賣家可能會暫時或永久關閉商店，避免披露實際收入。另一個潛在影響是，遵守納稅規則的線上賣家可能會在電子商務行業內面臨更公平的競爭，因為他們以前很難與不納稅的賣家進行價格競爭。

IBC International Consultancy is a Law, Finance, and Accounting firm located in Bangkok, Thailand. With Experienced lawyers, accountants, and financial advisers, we provided services including investment, tax, and legal consultants in Thailand. Should you have any questions, please do not hesitate to contact us via Line: @ibcfirm for further information.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。如果有什麼問題，可以隨時通過Line: @ibcfirm與我們聯繫。