Article
Know Your Supplier: Protecting Input VAT In Thailand’s Digital Economy
VAT-registered businesses in Thailand face a recurring problem: input VAT claims are rejected when suppliers fail to remit collected taxes, leaving good-faith buyers liable for additional assessments, surcharges, and penalties. Tax specialists at Tilleke & Gibbins examine recent Supreme Court rulings, the evidentiary burdens placed on taxpayers, and practical strategies for building dispute-ready supplier documentation.
Tilleke & Gibbins