We would like to explain about our business that we serve for rental of exhibition areas in local and overseas which we sale to client the booth space and prepare the standard booth construction. In case of the overseas exhibition consists of the job operation in local and overseas and we need to discuss that the completed operation job in local, can we refund the VAT related to such completed local operation?
Panwa: Please note that if the Company serve the rental of exhibition areas in oversea, it is the service performed in overseas and did not use the service in local, it is not subjected to pay VAT according to the Revenue Code section no. 77/2. So, the purchase VAT related to the job preparing and coordination before job will be operated in overseas, it is the un-claimed VAT. The Company can’t use it to deduct from the sale VAT according to the Revenue Code section no. 82/5(6) and the Notification of the Director-General of Revenue Department on Value Added Tax (no. 42) item 2(3).
If you need any further consulting or discussion for tax matter and further assisting for tax matter, please note that we can assist for such click here.
For more information, please feel free to contact us:
Phone: +66 2 933 9000
Fax: +66 2 933 6120