The Thai Revenue Department recently published Notification No. 419, prescribing the procedure for the submission of Country-by-Country (CbC) reports. Key points include:
- The reporting entity must register for CbC reporting purposes either through:
- the E-Filing service on the Revenue Department website (www.rd.go.th); or
- the Tax Single Sign On (Tax SSO) service on the Ministry of Finance website (https://etax.mof.go.th); and
- Once approval is received from either filing service, the report…