年間売上が180万バーツ以下の事業者は、免税事業者とされています（Sec81/1R.D.No.432 BE2548）。
しかし、このような事業者は、歳入庁長官に対して課税事業者の登録申請をする権利があります（Sec81/3）。日本でも課税事業者の選択届がなされることがありますね。日本の場合には、消費税の還付を受けるためになされることが多いですが、タイの場合には、タックス・インボイスが発行できないと取引先から相手にしてもらえないことがあるため、取引関係から選択届がなされることが多いようです。
VATの課税事業者の選択不適用届け出についても、同条の2項に定められています。
いずれにせよ、行政法的には、申請に対する処分に該当するので、処分に相当する課税事業者の選択についての承認行為がなされて初めて効力が発生するものと考えられます。
PP２０が実際に発行されるのは、申請から45日以内ですので、それまでは承認の書類を大切に保管しておいた方がよいでしょう。
参考までに、承認の書類をアップしておきます。
Section 81/1 Business person, carrying on the business of sale of goods or provision of services subject to value added tax and the value of tax base not exceeding that of small business as prescribed by Royal Decree, shall be exempt from value added tax.
The Royal Decree under paragraph 1 shall not specify the value of tax base of each type of small business differently, and the value of tax base specified therein shall not be less than 1,800,000
Baht per annum.15
15 : R.D.No.432 BE2548
Section 81/3 A business person carrying on the following businesses which are exempt from value added tax, has the right to notify the Director-General, on the form prescribed by the Director-General, of the request to apply for value added tax registration and pay value added tax in accordance with this Chapter in accordance with Section 82/3;
(1) sale of goods under Section 81(1) (a) to (f);
(2) small business under Section 81/1;
(3) other business as prescribed by Royal Decree.16
16R.D.No.241
When business person under paragraph 1 has registered for value added tax in accordance with Section 85/1(2), such business person shall be able to cease from paying value added tax if he exercises the right to cancel his value added tax registration under Section 85/10(3) and the Director-General cancels his value added tax registration.
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