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Background
• Electronic Transactions Act B.E.2544 (2001)• Revenue Departmental Instruction No. Por121/2545 (2002) Re: E‐Tax invoice and E‐Receipt preparation and storing
• Regulations Re: E‐Tax invoice and E‐Receipt preparation, delivery and storing B.E. 2555 (2012)
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Revenue Department
www.rd.go.th
Accounting SystemE Tax invoice program
Supplied by RD
Import Data
Company’s own choice of the program to create DS
Other form of Tax‐invoice
Digital signature
Transfer data
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prepare TEXT File RD format
E‐Tax invoice(XML File)
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Digital signature
Vendor/Supplier
Overview of e‐Tax invoice/Receipt
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Understand related laws
Contact RD for free digital signature program (UltimateSign) and program testing
Computer system and legal requirements compatibility checking
File for approval from RD / procure other program for digital signature (if not in XML)
To implement e‐Tax Invoice / e‐Receipt
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• A more Business friendly digital signature program (UltimateSign)
• Additional data transfer channels between business and RD
• RD standard format vs. Business format• Different services for different size of business• Additional approved DC operators (Royal Decree to
regulate Certification Authority B.E.. )
Next step
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• PKI is “A MUST” for all electronic transactions at all levels
• Unified PKI requirements for all government agencies
Recommendations