Revenue Department and Customs Department integrate data access to streamline tax administration

The purpose of the MoU is to share information on digital GorSorGor. 123 receipts (i.e., customs duties and input VAT receipts on imports issued by the Customs Department) between the Customs Department and the Revenue Department. This collaboration aims to streamline tax audits for VAT registrants that claim input VAT on imports as a tax credit. These VAT registrants will be able to use the GorSorGor. 123 receipts generated by the Customs Department’s electronic system as input VAT invoices for calculating and paying any VAT due to the Revenue Department. This integration will facilitate compliance by easing the administrative burden related to documentation for VAT registrants, as they will no longer need to submit GorSorGor. 123 receipts manually unless verification is required. The Revenue Department plans to launch this system by October 2024. 

This data-sharing initiative aligns with the objectives of the Digital Government Development and Public Service Act, which include fostering greater interagency coordination and delivering timely public services. 

Our observations 

The goal of this initiative is to enable the Revenue Department to leverage data regarding digital GorSorGor. 123 receipts that is shared with the Customs Department in order to verify the accuracy of input VAT paid on imports. Integrating access to this information by both the Revenue and Customs Departments will enhance the efficiency of VAT compliance by allowing the Revenue Department to access and verify import VAT payments directly, which will, in turn, result in smoother audits and quicker tax refunds. For taxpayers, the creation of a more efficient and transparent tax environment should reduce the administrative burden related to documentation, minimize delays, and improve the process of obtaining VAT refunds in general. 

Reference (in Thai):  

• Revenue Department News no. 26/2567. Retrieved from the Revenue Department of Thailand.