Our business is related to the various shelf production and also, we have many related companies in the world which one of our clients have ordered  the shelf, but for this model, we did not produce. So, we have ordered such model from our related company in overseas and our related company sent the goods directly to our client and our client is the one who filed the import entry (with the invoice and packing list specified on our proposed sale price to our client), however, we will keep the evidence of import (issued under the client’s name) for audit from officer. Please advise if we need to charge VAT at 0% or 7% from this client?

Panwa:  Please note that if the company  sale goods to client which such goods is imported from overseas and transferred to the client for submission of import entry to the customs officer at Customs,  in order to pay the VAT to the Customs officer according to the Revenue Code section no. 83/3 space 2, the Company should not include this sale value to the VAT base calculation.

Anyways, if you need further assistance for monthly tax filing, half-year tax filing and doing yearly tax, kindly note that we could assist for such click here

For more information, please feel free to contact us:
Phone: +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th