What kind of business can be applied VAT at rate 0% ?
Panwa: the business/activities are liable to VAT at the rate of zero percent include:
- a)export of goods;
- b)services rendered in Thailand and utilized outside Thailand in accordance with rule, procedure and condition prescribed by the Director-General;
- c)aircraft or sea-vessels engaging in international transportation;
- d)supply of goods and services to government agencies or state-owned enterprises under foreign-aid program;
- e)supply of goods and services to the United Nations and its agencies as well as embassies, consulate-general and consulates;
- f)supply of goods and services between bonded warehouses or between enterprises located in EPZs.