Dear K.Chidchanok,
Mjets has ever clarified to customer about VAT7% as quote as below ka
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Please refer to activity that subject to VAT 7% in Thailand.
Section 77/1
(10) "service" means any actions in return for consideration which is not sale of goods and shall include services for the purpose of a person’s own business, but excluding:-
(a) the use of services or goods directly for the purpose of a person’s own business in accordance with rules, procedures and conditions as prescribed by the Director-General,
(b) the use of money for benefit by depositing with banks or purchasing bonds or securities,
(c) any other actions as prescribed by the Director-General with the Minister’s approval;
Section 77/2 The following businesses in Thailand shall be subject to value added tax under the provision in this Chapter;
(1) sale of goods or provision of services by a business person.
(2) import of goods by an importer.
http://www.rd.go.th/publish/37719.0.html#section772
“Thailand or Kingdom” shall include territorial waters which according to the international law and Conventions with other countries are designated to Thailand.
http://www.rd.go.th/publish/37695.0.html#section2
MJets is VAT registrant under law of Thailand providing service in Thailand which is ground service (not provision of international transport services by aircraft or ship by juristic business person) and subject to VAT at tax rate 7% (reduced from 10% to 7% by Royal Decree). It is VAT on ground service revenue of MJets. MUJets shall charge VAT at the time of receiving payment.
Regards,
Witaya W.
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Best regards,
Supitcha Poolsawad(Apple)
Financial Officer