+66 2 933 9000 , WhatsApp: +66 81 919 6225 bkk@panwa.co.th

We are a printing house and would like to discuss for tax point; we proposed the fee for printed form to our client at 20,000 set each;  Baht 2 (exclude VAT) after they agreed on proposal, our production print the form and delivered them, together with issue the temporary delivery note (we did not yet issue invoice and tax invoice, also did not yet receive the payment), do we need to issue the tax invoice when receive the payment?

Panwa: In case the printing house engaged to print the form which is subjected as contract work according to the Civil and Commercial Code section no 587, it is the service as the Revenue Code section no. 77/1(10). The tax point will be incurred when receive the payment except if it issued the tax invoice or used service by yourself or other one before receive payment, the tax point is incurred also. So, for the above case, the tax point have not yet been incurred.

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

For more information, please feel free to contact us:

Office: +66 2 933 9000
Whats'App: +66 8 5713 1000
Email: bkk@panwa.co.th

Location: https://goo.gl/maps/MhJsbjkPrji51Qyt6
Sky train: Yellow Line, Chokchai 4 Station, Gate 4. Our office is located between Soi Latphrao 50 and 52.

Address: 1560 Latphrao Road, Wangthonglang, Bangkok 10310, Thailand.