Flash: September 2021

1. E-service Tax is effective as of 1 September 2021. Any VAT registered entrepreneur who uses online services from foreign service providers such as Facebook, YouTube, Agoda, Booking, etc.

• Don’t forget to provide the 13-digit taxpayer number to the service provider and remit VAT on behalf of the entrepreneur (P.P.36) in the next month.
• Don’t forget to bring the documents to claim the input tax in the next month. Individuals pay an additional 7% without any further obligation to file VAT.

2. Social Security Fund Contribution under Section 33 is reduced to 2.5% for both employers and employees from September to November 2021, while those insured under Section 39, the contribution reduced from 432 baht per month to 235 baht per month.

3. The Cabinet approved an increase in relief fund limit in September 2021 (date not yet specified) for 13 provinces in the dark red zone (Prachuap Khiri Khan was not covered in this round) including Bangkok, Nakhon Pathom, Nonthaburi, Pathum Thani, Samut Prakan, Samut Sakhon, Chachoengsao, Chonburi, Phra Nakhon Si Ayutthaya, Narathiwat, Pattani, Yala and Songkhla. Increasing the limit is also to cover entrepreneurs and insurers who are newly registered by 24th August to social security fund to be entitled to relief funds.

4. The last date for corporates to file a mid-year tax 2021 (PND.51) is 23 September 2021. For individuals, the deadline for filing and paying tax is extended to 30 December 2021.