The Thai Revenue Department announced on 9 June 2020 that the Cabinet has approved a draft bill that provides for the collection of VAT on foreign e-service providers and foreign e-platforms as proposed by the Ministry of Finance. Under the draft bill, e-service providers and e-platforms providing e-services, including movie streaming and entertainment services, to customers not registered for VAT in Thailand (generally B2C) would be subject to simplified VAT registration if annual income ex…