+66 2 933 9000 bkk@panwa.co.th

Company Registration Thailand, Bangkok and provinces

  • Guarantee completion within 3 working days and to all provinces over Thailand, case of urgent we have solution to be finish within 1 day.
  • Just only passport, you can start business with us (all required documents will be provided by us).
  • Your problem is our jobs, …. Talk to Corporate Advisor/ Tax Planner/ CPA Thailand call: +66 81 919 6225 : Mr.Prasert Poothong

Company Registration – Setting up company in Thailand

 

Service fee is Baht 17,000

The estimated cost (provision cost) for company registration or formatting with capital not exceeding Baht 5 million:

Estimated Company Registration Cost Baht
Service fee for company registration 17,000
Tax Identification Card – Free of charge – 0 –
Vat registration – Free of charge 8,000
Company Seal 500
Plus Government fee at Department of Business Development 6,500
Total cost          32,000

Remark

  • The scope is covering for:

    • Registration at your province covers register a company with Tax ID and VAT registration.
    • Our staff will provide the documents for you to sing at your province.
    • Excluding preparation for Share Certificate, Share Registered Book and Social Security Fund Registration
    • When complete all evidence (incorporation document) will be translated to English version but for registration form you can match with our English template form only.
    • *** Do not cover for Social Security Fund, Share Certificate and Share Book.
  • Other related services as below:

    • Baht 18,000 per year for usage our address for your company registration
    • Baht 3,000 per month for Local Thai director/ Local director service
    • Baht 5,000 for opening company bank account but if need bank account of multi-currency (up to 13 currency) the fee is Baht 10,000.
    • Baht 5,000 for modification of Article of Association for classification of share to be preferred shares.
    • Baht 1,500 for share transfer agreement.
    • Consultation for being majority shareholder (free of charge).
  • Timeline and Procedure

    • Step Procedures
      1 Monday – Reservation of company’s name (Currently it takes 2 working days for the approval) so this step must be done before you come Thailand and be informed that ti’s free of charge in this step and can be reserved under your owned individual name.
      2 Monday – You can sign the company registration and VAT registration forms.
      3

      Tuesday – We proceed to register your company at Department of Business Development and VAT registration also in the same day.

      Case of Panwa’s Address usage, we can complete the whole process within 1 day but case of usage of other address, it’s depend on address’s document support.

Thailand company registration: A comprehensive guide

Are you looking to set up a company in Thailand? This is the only company registration guide you’ll ever need.

What do I have to know before I register my private company in Thailand?

Before you start registering company, you’ll need to be aware of these requirements:

  • The company name needs to be approved before incorporation which require 1-2 working days.
  • You must have minimum of 3 individual shareholders (at least one Thai shareholder) with the share proportion of 51% holds by local shareholder and 49% by foreigner side.
  • There is no minimum capital requirement to register a company (you can start with at least Baht 5 per share and 3 shares minimum, which you can start with Baht 15 capital). Moreover, the government fee for capital Baht 15 or higher than Baht 15 has the same government fee.
  • You can register a private company starting with a minimum paid-up capital of 25% (which this amount can be increased any time after your company is incorporated) or as fully paid up 100%.
  • You need to provide a local, physical address as the registered address of the company. The registered address can be either a residential or commercial address, depend if the owner agrees. We can provide the address for you to register a company which our service fee is Baht 18,000 per year.
  • You need to know the different types of withholding tax, filing financial statement and value added tax before you start operating the business.
  • There are some specific kinds of business that require business license before registering the company such as restaurants, educational institutes, travel agencies, financial services, import-export industries, recruitment agencies and hotel industry.
  • If you expect to generate annual income over Baht 1.8 million, you need to register Value Added Tax (VAT) and the VAT registered companies need to charge this tax (currently 7%) to the clients on the goods and services provided. Once you would like to register for VAT, we can assist for VAT registration at the Revenue Department, however, there will be VAT exemption for specific kinds of business such as sale of agricultural products, sale or import of published materials and books, auditing services, litigation, health service, auditing service, other qualified professional services, educational services and certain form of transportation services.
  • The incentive for SME capital not over exceeding Baht 5 million have the tax exemption that 0% for net profit range between 0 – 300,000 Baht, 15% for net profit range between 300,001 – 3,000,000 Baht and 20% for net profit over 3,000,000 Baht.

 

I am not a Thai resident and I’d like to incorporate a private company in Thailand. What do I need to know?

Apart from the general information mentioned earlier, here are some additional information that non-resident need to consider:

  • You must engage a professional firm to register a private company or non-resident individuals or entities can self-register a company.
  • You are not required to obtain work permit to incorporate a private limited company if you are operating your company from overseas. You can enter into Thailand with a tourist visa when you need to attend company matters in a short period.
  • If you plan to move to Thailand to work and operate your company, you are required to obtain Non-Immigrant type B visa and apply for work permit, which will allow you to work in Thailand.
  • All company incorporation and visa and work permit formalities cannot be handled without you having to physically visit to Thailand.

What documents are required to register my private company in Thailand?

To incorporate your company in Thailand, you’ll need to provide the following documents:

  • Company name
  • Brief description of business activities
  • Copy of passport/ID card of director and shareholders with signed
  • Copy of passport/ID of every promoter(s) with signed
  • Copy of passport/ID card of 2 witness with signed
  • Office evidence
  • Bank certificate (for Thai shareholder)

If you are engaging the services of a professional service firm, they will typically require these documents from you in order to prepare the necessary paperwork.

  • For corporate entity shareholder(s): copy of company affidavit or incorporation document showing the company’s important details, such as registration number, company name, etc.

How do I register my company – and how long does it take to do so?

To register a company, you’ll need to go through three distinct steps:

  1. Name reservation

Generally, new company names are approved or rejected within 1-2 days. The exception to this if the proposed name has certain words (such as leasing, recruitment agency, etc. ) that might require more review and approval of a corresponding external government authority – in this case, the name approval may not be approved or you might be requested to change it to another name.

To get your proposed company name approved quickly, make sure that the name:

  • is not contrary to state policy or public order or good moral of the people
  • the pronunciation in Thai name and English name must be identical
  • Thai spelling or name must be corrected

Remark: Company name can be used for 30 days and you have to extend again in order to use.

  1. Preparation of documents and signing
  2. Register company

Once the name has been approved and duly signed incorporation paperwork is in place, company registration can be completed in 1 working day. In some rare cases, authorities might request for additional information from shareholders or directors of certain nationalities.

How will I know when my company has been incorporated?

When you have registered for your company and upon its approval, you will be able to get  all incorporation documents on that same day, however, in case of apply article of association, the officer will check more and approval might be extended on the next day (depend case by case with the officer). Once we received the incorporation documents, we will translate into English version within 1 day, scan and send back to you by following day.

The government fee of 6,500 Baht is fixed for unlimited registered capital amount. Hard copy of certificates you will receive are as follow:

  • Certificate of company registration
  • Company affidavit
  • Objectives
  • Shareholder list
  • Memorandum of association
  • Minute of statutory meeting
  • Information on registration of formation
  • VAT certificate (PP.20) (if in case you register VAT)

Some of the other item that you will almost certainly need upon company registration includes:

  • A rubber stamp for the company

**Tax ID number is company registration number.

 

What do I need to do after successfully registering my company?

After successfully registering your company, you can open a corporate bank account in any of the bank in Thailand such as Bangkok bank, Kasikorn bank, Siam Commercial Bank, etc. , however most local banks in Thailand require work permit of the director(s) to open the account, so you must check with the bank branch first and discuss with the officer if they would allow your company to open.

In order to open corporate bank account, the director will be required to be present at the bank for signing documents.

If you are looking to start a business in Thailand, we have mentioned the guidelines above that may help you prepare for the necessary requirements.

Greeting from Author

Prasert Poothong (Mr.PP)
CPA and Director

Email: bkk@panwa.co.th
WhatsApp: +66 81 919 6225
Office Tel: +66 2933 9000

I am travelling in oversea so better to contact via WhatsApp or email.

contact us

Hi there Visitors and Prospected Clients,

Many times when I heard that “it’s very difficult to set up business in Thailand”, you know what I want to say ….

(read more)

Meeting with Mr. PP

(free of charge)

10 topics and 9 points should be discussed when you visit. (read more – Q&A no.18)

I know you need for:

  • a quick start company with reasonable price.
  • corporate bank account
  • required license for business
  • provider who know not only registration but also taxation, accounting and financial system.
  • English speaking provider

Contact us:

bkk@panwa.co.th 
+66 2933 9000
+66 81 919 6225 (Mr. PP)

without working permit

  • can carry on business in Thailand
  • can open company bank account
  • can get import-export license and other.

Without Capital Fund;

  • no need to prove the investment fund by our support.
  • no need to increase capital or change director to avoid fund proving.

Contact us:

bkk@panwa.co.th 
+66 2933 9000
+66 81 919 6225 (Mr. PP)

ready-made company for sale in Thailand

  • you can start business within a day
  • just only passport
  • no liability and ready to transfer to you.
  • these companies were took care since start up and no transaction during the past 3 years

 

Further information: click here.

 

Address for company registration, Bangkok and Phuket

  • We do provide our address not only for company registration but also correspondence for coming of mail, phone call and etc,

Further information: click here.

 

Corporate Banking Account

  • within a day or the day after of company registration, you can get company’s bank account.
  • without working permit of director, you also can get company bank account with internet banking including TOKEN device to mange from else where.
  • Thai Currency and multi-currency are available for your company bank account.
  •  

We serve all around the country

You can sign at your province and the registration will be finished within the same day.

You can trust our professional service with more than 18 years and have traveled to more than 45 provinces and in Bangkok.

Types of Business Organization

  1. Limited Company
  2. Partnership
  3. Joint Venture
  4. Other forms of Corporate Presence
  5. Reginal Operation Headquarters (ROH)
  6. Reginal Trade and Investment Support Office
  7. Representative Office
  8. Branch of Foreign Business Entity

Taxation in Thailand

  1. Corporate Income Tax (CIT)
  2. Value Added Tax (VAT)
  3. Specific Business Tax (SBT)
  4. Remittance Tax
  5. Personal Income Tax (PIT)
  6. Others
    1. Treaties to Avoid Double Taxation
    2. Petroleum Income Tax
    3. Stamp Tax
    4. Excise Tax
    5. Property Tax
    6. Tax Court
    7. Tax Clearance Certificate
    8. Other Tax Reforms

Customs Duties

Electronic Data  Interchange (EDI)

Frees Trade Zone, Warehouses

Gold Cards

Categorization of customs brokers

Goods exempt from duty payment

Import and Export Regulation

Industrial Licensing and Regulations

  • The Factory Act
  • Factory Licenses
  • Factory Operations
  • Factory Expension
  • Other Provisions

 

Patents

Copyrights

Trademarks

Consumer Protection

Foreign Business Act (FBA)

Foreign Business License (FBL)

Work Permit

Visa and Immigration Law

International Banking Facilities

Exchange Control

Stock Exchange of Thailand

Labor and Employee

  • Labor Regulation
  • Labor Protection
  • Workmen’s compensation
  • Minimum daily wages
  • Legal Implications of Labor Management
  • Employee records

Company Registration Answer and Question

Q1 – What is a Limited Company?

Panwa: More than 3 ordinary/individual persons (promoters) are joined together to form a company by dividing capital into shares with equal amount – starting from not less than 5 Baht per share and has the objective of operating a business, which aims to generate profit and use that profit to share within shareholders and through which all shareholders are liable for limited liabilities of the limited company to the amount unpaid on the shares respectively held by them.

Q2 – Specifying the company address in the company registration; is it necessary that the company must be the owner of the place or not?

Panwa: Under the law, it does not state that the company must be the owner of that place, therefore, the company can obtain the office by renting or receiving consent from the place’s owner.

Q3 – For changing the director and board of director, can we object when the shareholders would like to submit the objection letter to the registrar?

Panwa: When the shareholders’ meeting approve the change of director and the board of directors is called and held, including the right to vote under the Civil and Commercial code and the company’s regulations, filing the request application and the required documents are completed in accordance with the regulations of the partnership registry office although submitting the objection letter for registration of changing, such objection may not be deemed for consideration. During the consideration process if there is no notice letter sent to the registrar that the court temporarily doesn’t allow for registration of changing or any similar orders, then, the registrar can proceed to register for the changing process.

Q4 – How to change the English name of the company?

Panwa: Changing the English name of the company which is written in the memorandum of association Clause 1. A special resolution is not required to amend the memorandum of association because the foreign language name is not considered as a registered name, however, if the company intends that changed name to be effective in public, this can be done by making a letter to the registrar regarding the change of the English name of the company or register other items which is deemed to be appropriate for the public.

Q5 – What is the minimum capital requirement for the company?

Panwa: Under the law of registration, the company share must have a minimum value at 5 Baht and a minimum of 3 shareholders are required to form a company, therefore, the minimum capital of the company is 15 Baht.

Q6 – The Company is registered in Bangkok, but can we do business in Chiang Mai? What about doing business in many other provinces?

 Panwa: This question is quite broad; first, please explain us the scope of your business briefly and follow the situations stated below:

  • Conduct the business to present the work and simple products to the client, this kind of business can be done around the country without asking permission or registering a branch since the office and the warehouse is not located at that province.
  • Conduct the business by having office or warehouse, this kind of business must register a branch at Department of Business Development and the Revenue Department including apply the license to related government agencies.

Q7 – The Company has a Singaporean managing director and shareholders as a Singaporean who doesn’t come to work in Thailand, but hires staff in Thailand to coordinate and contact with the client, so, all documents must be signed by the director or can authorize someone to sign?

Panwa: The documents will be separated as business documents related with partners and official documents.

  • Documents for business with partners – Generally, you can authorize another trustworthy employee or representative, however it will also depend if your partner will accept that? For a better way, we recommend you to hire one Thai staff or a representative that you can trust to appropriately represent on behalf of the director.
  • Official documents – It is hard to inform because some department allows giving authority to sign by a representative, such as the Revenue Department, but some department such as the Department of Business Development does not allow to give authority to sign. To solve this problem, we recommend you to issue the power of attorney to the authorized person who will act as an appropriate representative on behalf of the director.

Q8 – My husband has a registered company in Ratchada and I have a freelance job for translation as an ordinary person, however, some of my customers who come to employ under a regular job want me to issue invoice under a company name, so I would like to know if I can use my husband’s company name and issue receipt under his company?

Panwa: Yes, you can, but you should pay attention to the following facts as well

  • If you will have this type of income continually, we recommend you to add additional objective in your husband’s company

When your husband company receives the income from your customer instead of you, the company should also have the expenses such as providing the translation cost to you and issue withholding tax correctly. Moreover, the company should recognize the proper proportion of the profit in order to avoid the problem of doing business without any profit.

  • If your husband’s company does business very differently from translation job such as construction or installation, it will be quite different for recording accounting and paying tax as well. If your translation job is continually earning and have enough income to open a company, we would like to advise you to open another company for easy tax planning and accounting.

Q9 – I need to set up a company (registered company) because the client required me, however, I am not sure how long the business can run so, I would like to know the step of closing company if that is complicated? How much it will cost and how should I plan?

Panwa: It is hard to inform for this case. Usually, we recommend not setting up if you are not sure, you could receive the job first by borrowing another company’s name, but if you said, it is “necessary”, so we will recommend like this: you can register the company and if the income is not much and less than 1.8 million Baht annually, we recommend not to register the VAT. Then, you inform your client that you don’t register for VAT, but you can completely issue the official receipt. During the period that you don’t have much income, you should not have unrelated expenses to avoid high tax payment and accounting transactions in a year so that the preparing of financial statement and auditing fees will not be high. In case you don’t have any income in a year, you can prepare financial statement and auditing as a dormant company so that the service fee is only 15,000 Baht per year.

Moreover, if closing company as a dormant company, the service fee will be only 35,000 Baht.

For more services for dormant company, please visit http://www.panwagroup.com/dormantcompany.htm

For more information for closing company (we don’t like to openly discuss about closing company here) please visit; http://www.panwagroup.com/closingcompany.htm

If you need help from us, please contact 081-919-6225

Q10 – My friend would like me to register the company in order to register the domain as “co.th” in Thailand, what kind of registration should I do? He didn’t come into Thailand to do business, but he has some income not over million Baht or no transaction in Thailand. For this case, how to register a company in Thailand?

Panwa: For this case, first, we would like to explain about the required documents for registering domain name “.co.th”. The required documents are company’s affidavit, certificate of company registration or certificate of VAT registration (which means that without VAT registration, only certificate of trade registration is acceptable) and the domain name must be:

  • Domain name need to be consistent, include some part or short name of the organization.
  • One organization can register only one domain name.

Therefore, your foreigner friend should register a company limited/limited partnership in order to receive the documents as required by the domain registrar. We recommend that to register for only company limited / limited partnership (no VAT registration) to avoid the complicated matter for submitting VAT and being checked by the Revenue Department. This kind of company will not have high cost for preparing accounting, yearly tax and financial statement. We recommend that it will be better not to have any income in Thailand so that it will be dormant company and the total cost for accounting, tax and auditing together with submitting to the government agencies is in amount of 7,500 Baht per year. Please see more information at http://www.panwagroup.com/dormantcompany.htm

Q11 – I am going to open a new company to await and present the work to client. Can you recommend me how to register the company and how to have a minimum cost for maintaining the company?

Panwa: If it is necessary to open a company, you have to consider the facts as follow;

  1. Remember that the registered capital affects the special business taxation if there is no capital to pay, it have to be calculated from the interest income and submit the tax (special business tax: 3% per year for 1million capital so the total 990 Baht per year for special business tax and you have to submit the tax if you have the profit over 300,000 Baht at the rate of 15% per year). Therefore, you can register a company with minimum capital of 15 Baht, but we don’t recommend you this because it will reflect to the credibility of the company and remember that you have the cost for registration and government fee every time you want to increase the capital.
  2. If you register for value added tax (VAT), you have the responsibility to submit the tax and it is complicated which you may need to hire accountant that could assist you for monthly tax.
  3. You should have the least number of directors (for example only one director) because in case there is penalty for Ministry of Commerce and Department of Business Development, it will be charged from the number of company directors.
  4. At the beginning, for the employees, you should hire part-time and pay for them to reduce the burden. For submitting the personal income tax and social security fund, you may pay monthly and summarize the pay for three months; however, the documents for wage/salary should be related.

The facts stated above will help you start your business easily and save the cost.

Q12 – Clients are foreigner and would like to set up an e-commerce business in Thailand, can you tell me how to register for this and I have known that it is promoted by BOI.

Panwa: BOI has promoted e-commerce due to the declaration of Board of Investment No.2/2557, category 5.8 which the benefit is not related to tax, but the benefit of holding 100% shares by foreigners and allows bringing the expert to work for that promoted field.

In fact, you can apply for BOI under foreigner name for the initial step. Once the project is approved, you can continue to open company and get promoted from BOI, then can continue for applying Foreign Business License at Ministry of Commerce.

However, applying for investment promotion has also some weakness which is not suitable for small size business (small company) that is very difficult to apply for the investment promotion, applying license under the alien business act, including time and cost of registering for promotion. Therefore, we suggest you to register an ordinary company, Thai : Foreigner (51:49), which it is easy to do business and the registration fee is also lower (registration fee: 3,500 Baht and faster (3 working days) . Once the company has larger customer base, then you can apply for that investment promotion.

Q13 – Can my condominium's address be used for registering company?

Panwa: The condominium can be used for registering company, but can’t be used for VAT registration. Therefore, you have to take into consideration if your company may need to register VAT or not. Basically, the company have to register for VAT when it falls into one of the condition as below;

  1. Earning annual income of 8 million Baht
  2. Company is partner with government
  3. Customer, partner or supplier or service provider required you to register for VAT
  4. When request work permit for foreign staff

Please note that even without VAT registration, you can operate business officially because you can issue the completed receipt under Section 105 bis.

Q14 – A foreigner would like to do business in Thailand, which they have the parent company as their single client and would like to submit tax in Thailand. We would like to own 100% by foreigner, we don’t want the Thai nominee shareholder 51%. How should I register?

Panwa: The question is too broad, but there are many points to consider, such as  having the parent company as a single client of the Thai company and would like to know the business transaction in Thailands, so we can conclude that:

  • To submit the tax in Thailand, the company must be established under Thai law (which can’t be branch office or representative office)
  • To have a parent company as a single client so that the company in Thailand is not required to be big and flexible for revenue recognition.

Based on the assumption, we recommend to register as company limited with foreign majority or 100% owned by foreigner, however, you have to apply for foreign business license according to alien business act B.E 2452 which you may need to review details for further information that these falls under which section and can 100% foreign owned or not. Nevertheless, we will provide the details as below:

  • The total timeline is 75 days which is divided into 60 days for approving and 15 days for issuing the license
  • The registration fee is 2,000 Baht and the government fee is 20,000 Baht
  • The required documents and the applying procedures are quite detailed, so if you would like to do, please contact Tel. 080-288-2000

Actually, the foreign companies can do many types of business in Thailand depending on its readiness, type of business and size of business.

  • Giant business may choose to enter Thailand by BOI promotion which can get various benefits such as holding 100% shares by foreigner and complicated system.
  • Branch office of foreign company
  • Representative office (Can’t have income in Thailand and only some activities are allowed)
  • Joint venture
    • Joint venture most likely 49%:51

Q15 - Do the registered capital affect to company's tax payment?

Panwa: Yes, the registered capital affect to 2 kinds of company's tax (corporate income tax and special business tax) so to reduce the tax payment you may start with minimal capital and do partially paid up at the beginning and later when company is ready to run business or need to prove the proper capital you also can increase capital too.  You can learn the tax rate as below:

  • Corporate income tax, there is incentive rate (0%, 15% and 20%) based on range of company's profit.
    • Special business tax, there is tax rate at 3.3% of interest income. It's just for the case that the company declare registered capital and don't bring the fund into the business or not deposit into company's bank account. Of course this interest income also affect to corporate income tax again.

Q16 - Is possible to put my son who has 14 years old to be a director and shareholder of this Thai company?

Panwa: Your son who has 14 years old can be only shareholder due to the minimum age of shareholder is 12 years old but he is unable to be director due to the minimum age is 20 years old by law.

Q17 - Can I set up the share class for my new company

Panwa: Yes, under Thai law, shares are divided into two types; common shares or ordinary shares and preferred shares or preference shares. Both ordinary and preference shares have the rights and owe duties to the company under the Civil and Commercial Code, however, their rights are different significantly. (Further inform click here)

Q18 - As I have planed to meet youwhen I am in Thailand, could you give me rough ideas of what I should discuss or should I know in advance the matters before use your services?

Panwa: Of course, I myself (Mr.Prasert Poothong) will be the person in charge to answer all your questions you have, and also I can let you know 10 topics and 9 points in advance as below that shall be discussed:

Topics:

  1. Company's name reservation
  2. Shareholders
  3. Capital
  4. Director(s)
  5. Thai witness
  6. Company's address
  7. Fiscal year of accounting
  8. Provision cost
  9. Timeline for setting up company
  10. Necessary license(s)

Points should be discussed:

  • Considering set-up expenses occurred prior to date of incorporation.
  • Tax ID and VAT registration
  • Working permit
  • Open bank account (local and foreign bank) / without working permit of director
  • Social Security Fund
  • Taxation (VAT, Monthly withholding tax, half-year, yearly CIT, SBT)
  • Company Secretarial
  • Registered accountant
  • How to do accounting in oversea.

And you should reserve your time around 1 hr for this meeting.

Q19: Need your advise on how much Registered Capital for my new Thai company? For example, is it ok for USD100K equivalent to 3 million baht? Just to double confirm that we don't need to physical transfer the funds to Thailand, correct?

Panwa: Yes, you can start with that amount (Baht 3 million equal to USD 100,000), by law the registered capital can be start from Baht 15 ( 3 shares with Baht 5 each).

But for this amount equal to Baht 3,000,000 million but case of you can't bring the fund to Thailand or don't spend into business or can't deposit into company's bank account this amount will be recognized as "Loan to director" and then end of the period (financial year) this amount will be calculated and recognized interest income (3% per annum) which will pay SBT (special business Tax) tax at rate of 3.3% of interest income or Baht 990 for each Baht 1 million capital (case of interest income be calculated at 3% per annum) so your case may need to pay SBT at approx Baht 2,970 per year.

So my recommendation is you should keep the registered only Baht 1 million or Baht 2 million. Of course the current interest rate is lower, it's may 1.5% - 2% now but our office still recommend to calculate at 3% to prevent any be negotiated by tax officer, since most of our customer is foreigner.

 

Eligible for vat registration

Eligible Business Person who can register and become VAT registered are consisted of:
1. Business person who have generate income exceeding Baht 1,800,000 a year.
2. Business person who have plan or business plan for trading or services business are subject to value added tax and will use benefit of VAT
3. Exporter who willing to register as VAT.

“Business person” means a person selling goods or providing services in the course of his business or profession, and whether or not such actions are for any benefit or a consideration, and whether or not he is a VAT registrant;

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