About the document
- Who files:
- Payers to foreign suppliers
- Where to submit:
- Area Revenue Branch Office of the payer
- Authority:
- Revenue Department (กรมสรรพากร)
- Country:
- Thailand
- Category:
- Business tax: VAT, withholding, corporate
- How to fill:
- Cards with hints → original form → PDF
- Price:
- Free
- Last updated:
- Official source:
- https://www.rd.go.th/62381.html
What this document is
ภ.พ.36 (“แบบนำส่งภาษีมูลค่าเพิ่ม ตามประมวลรัษฎากร”) is the Revenue Department (กรมสรรพากร) form on which the buyer, not the seller, remits VAT (reverse charge).
FoxDocs fills in the most common case — paying a foreign supplier: a service performed abroad and used in Thailand, or a foreign operator temporarily doing business in Thailand without VAT registration.
Who files it and where
- the person or company that paid the foreign supplier, under the form’s instructions;
- deadline: within 7 days from the end of the month of payment;
- where: the Area Revenue Branch Office (สำนักงานสรรพากรพื้นที่สาขา) of the payer’s domicile or office;
- several suppliers or payment types — a separate ภ.พ.36 per recipient and per type;
- zero-rated purchases from the UN and embassies and auction sales are other sections of the form, not yet filled by FoxDocs.
What the form asks
- the payer’s tax ID, name, address, phone and branch number;
- ordinary or additional filing;
- the supplier: name, address abroad (city, state, country, postcode), type;
- payment date, foreign exchange document number, what was paid for (sections 40 (2), (3), (5), (6), (8) or other);
- line 1 — amount paid; 2 — VAT to remit; 3–4 — surcharge and penalty when late; 5 — total; amounts in words.
Documents usually brought along
- the supplier’s invoice;
- the bank transfer document (for foreign-currency payments, the exchange document);
- the ภ.พ.20 certificate if the payer is VAT-registered;
- check the exact list with the Revenue Department office.
How to fill it in with FoxDocs
- Tell the chat who paid whom, when, how much in baht and what for.
- FoxDocs ticks the boxes, splits the ID into cells, computes 7% VAT and the total with surcharge and writes the amounts in Thai words.
- Check the form, download the PDF, sign and stamp it.
Source
Revenue Department form and instructions: rd.go.th — ภ.พ.36. The 7% rate is extended to 30 September 2570 (2027) — Department press release ปชส. 18/2569. Checked 2026-10-16. This is not tax advice.