New E-filing system launched by the Revenue Department

The Revenue Department has improved the e-filing system to increase service efficiency and facilitate taxpayers in submitting and paying taxes online, as well as to enable quick, convenient and safe access to various electronic services. The main functions of the new e-filing system include saving the list of tax return attachments for ease of reference, filing almost any tax return form (except P.N.D.93 and Petroleum Income Tax) and an increase in online support. In addition, taxpayers can download and print their receipt as soon as the tax payment has been made, which is an improvement on the previous system where you had to wait three working days. It also supports late filing, whereupon the system will automatically calculate the fines and surcharges, and also supports self-cancellation, where the taxpayers can cancel the filing of the tax return by themselves. However, the cancellation can only be performed in a case where the receipt has not been printed by the date of filing.    

                In respect to payments in the new e-filing system, a fractional amount (small change) shall be exempted from tax calculation, except withholding tax (P.N.D.1, 2, 3, 53 and 54) and self-assessment VAT (P.P.36). In addition, the following payment channels have been added in order to facilitate the taxpayers:

• QR Code
• E-Payment
• Internet Credit Card
• ATM on Internet
• Pay-in-slip

           Nonetheless, attachment of the withholding tax return or VAT/ Specific Business Tax return from the old system cannot be used in the new e-filing system. Therefore, taxpayers are required to download the RD Prep program in order to use the new e-filing system; the manual of which and details on downloading the program can be found on the Revenue Department’s website (https://efiling.rd.go.th/rd-cms).

           This new e-filing system has been operational since 6 October 2021. In order to access this new system, taxpayers need to verify their accounts before logging into the new system with the following steps:

• 1. Log-in with existing username and password;
• 2. Verify identity with OTP via e-mail (it does not have to be the same e-mail used to apply for e-filing; you can use any e-mail to verify the account);
• 3. Set a new password and confirm the new password; and
• 4. Log-in with user account (13-digit tax ID number) and new password.

           Taxpayers can verify their accounts through the website of the Revenue Department from 6 October 2021 to 31 December 2021. If the taxpayers have not accessed the new system within the period specified by the Revenue Department, the system will automatically cancel the user account and the taxpayers will have to re-register in order to access the system.

           It is my opinion that the new e-filing system has fixed many defects from the old system; more functions have been added, thus making it more extensive, convenient and consistent with the nature of work in the digital era. In addition, there are now more channels for taxpayers to pay taxes more conveniently. As a result, taxpayers no longer have to pay taxes at the Area Revenue Office in the province where their business is located, which is a great way to reduce the spread of COVID-19. Like many new systems and processes, there have been a few teething problems such as system instability; errors in saving/ transferring attachments of withholding tax returns in the RD Prep program; or being able to create a new username and password but unable to log-in to file tax returns. Taxpayers facing these problems can contact the Revenue Department’s call centre on 1161 or via e-mail at efilinghelpdesk@rd.go.th, and the revenue officers will try their best to help and sort out these problems. I believe that once these problems in the new e-filing system have been developed and improved to provide a full service, this new system will be able to significantly facilitate taxpayers. Moreover, the filing of tax returns and the ability to contact revenue officers online will become a tool to promote social distancing measures consistent with the current pandemic situation.