Finally, those who are exempt from VAT are outside the system of VAT collected on sales of goods or services do not have to charge VAT on the buyer. And not have to file a tax return. However, when buying goods or materials Including capital goods used in the operation of the business to be listed on the VAT system. Have to be registered for VAT. And the buyer has no right to recover VAT, which means that the exemption from VAT tax burden in this section. The operation of various types of tax-exempt under Section 81 are as follows.
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