How to Issue tax invoices In the case of payment by check?

Panwa: Kindly see the conditions as below:

  1. In case of receiving payment for goods or services by check, the company need to issue tax invoices and receipts according to the date of the check.
  2. In the case of receiving payment for goods or services by check which has been dated in the past,  The VAT registrant shall prepare the tax invoice and receipt according to the date of the check, except in the following cases to produce tax invoices and receipts on the date of receipt of such checks.
  • Government, government organization, municipality, sanitation or other local government organization; is the check
  • other than (1) in the case where the check issuing is a natural person, the Company or juristic partnership or other juristic persons which has issued a document certifying that the check has been delivered to the entrepreneur on any date, month, year, and has delivered such documents on the same day the check was delivered, the documents must be ready for the officers to inspect immediately.

Anyways, in case you need further assistance for tax matter, please note that we could assist for such click here.

For more information, please feel free to contact us:

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