e-Tax Invoice / e-Receipt - thailandpki.org · E Tax invoice program Supplied by RD Import Data Company’s own choice of the program to create DS Other form of Tax‐invoice Digital

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e-Tax Invoice / e-ReceiptPatricia Mongkhonvanit

Revenue Department of Thailand

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Background

Overview of e‐Tax invoice/Receipt 

Next step

Recommendation

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Background

• Electronic Transactions Act B.E.2544 (2001)• Revenue Departmental Instruction No. Por121/2545 (2002) Re: E‐Tax invoice and E‐Receipt preparation and storing 

• Regulations Re: E‐Tax invoice and E‐Receipt preparation, delivery and storing B.E. 2555 (2012)

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Preparation

Storing

E-Tax invoice

E-Receipt

ElectronicData

Delivery

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Revenue Department

www.rd.go.th

Accounting SystemE Tax invoice program

Supplied by RD

Import Data

Company’s own choice of the program to create DS

Other form of Tax‐invoice 

Digital signature

Transfer data

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prepare TEXT File RD format

E‐Tax invoice(XML File)

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Digital signature

Vendor/Supplier 

Overview of e‐Tax invoice/Receipt 

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Understand related laws

Contact RD for free digital signature program (UltimateSign) and program testing

Computer system and legal requirements compatibility checking 

File for approval from RD / procure other program for digital signature             (if not in XML)  

To implement e‐Tax Invoice / e‐Receipt

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• A more Business friendly digital signature program (UltimateSign)

• Additional data transfer channels between business and RD

• RD standard format vs. Business format• Different services for different size of business• Additional approved DC operators (Royal Decree to

regulate Certification Authority B.E.. )

Next step

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• PKI is “A MUST” for all electronic transactions at all levels

• Unified PKI requirements for all government agencies

Recommendations

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www.rd.go.thRD Call Center 1161