Mr. Chaiyuth Khankhun, Deputy Director General of the Customs Department said that The Customs Department has initiated the “Voluntary Tax Audit for Operators” where the authority will send a notice to operators who have acted in good faith but failed to pay the complete amount of taxes so that they can conduct a self-check according to the issues stated in the notice and voluntarily pay the shortfall in taxes. If there is no evidence that the operators have acted in bad faith, they will be waived fines and surcharge at 1 per cent per month of the tax shortfall. The operators can make payment of taxes at The Audit Bureau, The Customs Department instead of paying at the ports. Operators who are not eligible to participate in this scheme are those who have already participated in the Voluntary Audit Program or complied with the previous program (except for new tax issues) and those who imported goods in the kingdom with custom duties evasion or in bad faith with support evidence of custom duties evasion or import of prohibited goods, restricted goods, or goods infringing the intellectual property or pending audit after discharge, investigation or prosecution on customs offence by other organizations such as Department of Special Investigation or Economic Crime Suppression Division.
This program will end on 31 December 2017.
Source: http://www.customs.go.th (The Customs Department), 21 February 2017.