The company made a VAT report for the month of July and have the tax invoice in amount of Baht 700, with date July 20, 2019 and the company submitted on August already. Moreover, for the month of August, the company submitted again the same number and date of the said tax invoice with the same date, on July 20, 2019, which it was submitted on September already. Thus, how to do for this matter?
Panwa: The company must file additional submission for August, which they plan to file within September 27 and pay for the VAT 7% (for the wrong submission of the tax invoice). Moreover, the company must also pay for penalty, in amount of Baht 14 (Baht 700 tax invoice amount x 2% within 15 days) plus surcharge of Bath 10.50 (Baht 700 tax invoice amount x 1.5% x 1 month), totaling is Baht 724.20 that the company need to pay.