The Thai Revenue Department has published a notification from the Ministry of Finance dated 7 December 2021 that clarifies the deadline extensions for VAT return and payment by non-resident electronic service providers and non-resident electronic platforms. The notification is in relation to the new VAT requirements for electronic services that entered into force on 1 September 2021, including VAT registration, return, and payment requirements where electronic services are provided from abroad to non-VAT registered customers in Thailand. The notification confirms a prior notification dated 9 September 2021 that provided an extension of the return and payment deadline from the standard...