The Company borrowed the loans from bank which consist of the overseas and local bank; on this loans borrowing, we have the facility and security agent, (AB who is representative of banks to assist us to follow the conditions of loans agreements) until the loans are settled. We need to pay them the facility fee and it should file the VAT return (P.P.36) or not?
Panwa: Yes, the Company have duty to file the VAT return (P.P.36) according to the Revenue Code section no. 83/6 (2) due to AB is the entrepreneur in overseas which serves as the loans agent in overseas and Thailand which it is considered as the service performed in overseas and used in Thailand according to the Revenue Code section no. 77/2 space 3.
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