How to deal with unregister VAT shop but charge 7%VAT

Recently, Tax invoice is required by many customers whether they shop for goods or services. Tax invoice is very important for those who have to pay tax because it can be used to deduct tax in Shop Dee Mee Kuen events.

Some tricky shops which state that there is 7%VAT added to the bill, but refuse to issue a tax invoice to the customers. This dissatisfied customers because customers have taken advantage of and it is illegal. It can be divided into 4 groups which are;

The entrepreneur does not register VAT but charge for 7% VAT
The entrepreneur register VAT but do not issue the Tax Invoice
The entrepreneur charge extra cost for the Tax Invoice
The entrepreneur does not register VAT but can issue Tax Invoice, which is a false Tax Invoice.

How to deal with these 4 situations?

Check if the entrepreneur registered VAT:
Prepare information and documents
– Name of the company and address
– Detail of the company take advantage of customers
– Evidence such as receipt
– Taxpayer identification number/phone number of the entrepreneur.
Report about Tax evasion: Customers can fill in the form with the information above at
https://interapp61.rd.go.th/taxcomplain2/agree_popup.php

What are the penalties a store can get

No registration of VAT but charge for 7% VAT
– Imprison sentences range from 3 months to 7 years and fines range from 2,000 baht to 200,000 baht or both.
– A fine of two times the amount of VAT is imposed on the tax invoice.
– An additional 1.5% per month or a fraction of the tax amount to be paid.
– Be liable for VAT on the amount shown on the tax invoice
Issue fake Tax Invoice
– Imprison sentences range from 3 months to 7 years and fines range from 2,000 baht to 200,000 baht or both.
– A fine of two times the amount of VAT is imposed on the tax invoice.
– An additional 1.5% per month or a fraction of the amount of tax payable or remitted, excluding fines.
Refuse to issue Tax Invoice
– Imprison sentences not more than 1 month and fines not more than 5,000 baht or both. However, if there is an intention to do Tax Evasion, imprisonment sentences range from 3 months to 7 years and fines range from 2,000 baht to 200,000 baht and a fine of two times the amount of VAT.