คำถามที่พบบ่อย - หยุดจ่ายภาษีชั่วคราว
The answer from officer of Bureau of Tax Policy and Planning, Revenue Department. In case of temporary stop of filling VAT return, Por Por 30 (P.P.30)
According to the Revenue Code , Section 85/12 Any VAT registrant wishing to temporarily cease the business for more than 30 days consecutively, such VAT registrant shall notify the temporary cessation at local Amphur office which the place of business located within 15 days as from the date of temporary cessation.
To do as describe in Section 82/12, you have to file Por.Por. 09 Form to the Revenue Department to temporary terminate your business. Therefore you need not to file Por.Por. 30 during that time.
Note
In general case, there is deadline of filing and payment. VAT registrant must file Form Por.Por.30 and pay tax (if any) on a monthly basis within the 15th of the following month, whether there is sale or service provision in that month or not. See Form P.P.30 , or Value Added Tax Return, under the Revenue Code,
See Form P.P.09 via:http://download.rd.go.th/fileadmin/tax_pdf/request/pp09_140156.pdf
Source : Bureau of Tax Policy and Planning , The Revenue Department
Information as of March, 2015