The Revenue Department of Thailand is planning to enforce a new law to tax cross-border e-commerce transactions by April 2017.

Currently, a foreign operator which carries on e-commerce business but does not enter Thailand or does not have any employee, agent or representative and/or server located in Thailand, were not regarded as carrying on business in Thailand and therefore are not subject to income tax in Thailand.

But now the Thai Revenue Department (TRD) is intended to improve and increase revenue collection from the e-commerce business.