Legal Problems and Obstacles Regarding Tax Collection from Online Entrepreneurs
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Abstract
The purpose of this research was to study the theoretical concepts, factual problems and legal problems. study foreign law and the laws of Thailand regarding legal issues and obstacles regarding the enforcement of tax collection from online merchants. It is a qualitative research (Qualitative Research) which is a study of documents from the law. Academic textbooks, research, electronic media of Thailand and abroad. There is a group discussion. have in-depth interviews There are 4 groups of samples in total, namely, a group of Revenue Department officials. Entrepreneur group Legal Scholars Group and a group of professors in tax law The results showed that The problem of collecting taxes from online merchants, in most cases, shops or sellers. Online are usually not registered commercially. As a result, the Revenue Department cannot collect taxes.The results showed that The problem of collecting taxes from online merchants is that most entrepreneurs, while a small number of registered online business operators enter this system of taxation properly. and unregistered entrepreneurs Therefore, the system for reporting information on the number of times of receiving money transfers is used. To assist in checking and allowing entrepreneurs to enter the registration system correctly Including many e-commerce operators who sell products and earn or spend more than 1,800,000 baht per year are not eligible for VAT exemption as required by law. Therefore, there is a duty to pay VAT, but the commercial operator is not included in the tax collection system, that is, is not registered as a registered registrant and pays VAT correctly. would recommend enforcing measures for correct registration and adjusting the VAT rate to be appropriate in the future
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