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Department, they may face significant tax arrears and fines. Such penalties

can have a substantial impact on the sustainability of their business
operations. Moreover, the influx of foreign participants in the buying and
selling of goods and services on e-marketplace platforms has overwhelmed

the domestic market. A direct and unavoidable impact on domestic

small entrepreneurs includes both domestic product manufacturers who
struggle to compete on prices with cheaper foreign products and shop
owners who find it necessary to import inexpensive and diverse foreign

products instead of Thai products.

4) Guidelines for Solving Injustice in E-Marketplace Platforms
In the past, relevant agencies, service companies operating e-marketplace

platforms, and stakeholders in the business system have taken actions
to address various issues. These actions include the following.

(1) Value Added Tax Collection for Electronic Services from Abroad
(e-Service Tax). This initiative is in accordance with the 2021 Revenue

Code Amendment Act (No. 53), focusing on the collection of Value Added
Tax from service companies operating in Thailand. Examples of such

companies include LINE Corporation, Line Shopping service providers,
Google Asia Pacific Pte. Ltd., and Google Shopping service providers.

(2) Complaint Channels. Relevant government agencies and civil
society organizations have established complaint channels to provide