THAILAND – Thailand’s Revenue Department warned influencers, live-stream sellers and other online traders they must declare and pay tax on all earnings, stepping up enforcement after reports that singer Ratchanok “Janey” Suwannaket allegedly earned hundreds of millions of baht from live-stream sales.
Tax obligations for all income streams
The department made clear that every person with earnings from online activity must report them, regardless of how the money was earned. Deputy Director-General Panuvat Luangvilai said: “All persons with income — regardless of the source — must declare and pay tax.” He singled out product sales, live-stream commissions and advertising revenue as examples.
Influencers who are paid by the day, hour or by commission were told they must total their receipts, subtract either documented expenses or opt for a standard 60 percent deduction, and then pay income tax on the remainder. Individual income tax rates in Thailand range between 5 and 35 percent, the department reminded.
Thresholds for VAT and corporate tax rules
Online merchants face additional rules: anyone with annual turnover above 1.8 million baht must register for value-added tax. Businesses incorporated as legal entities remain subject to corporate tax, which is levied on net profit after allowable costs have been deducted.
Panuvat gave a stark example to underline the message: “If someone earns 20 million baht a day from online sales, those earnings must be reported. It must be established whether these are real sales or merely advertising.” The remark reinforced officials’ intent to distinguish genuine commerce from activity designed mainly to attract attention.
AI and data matching to detect fraud
The Revenue Department said it had been alerted to cases where live-streamers allegedly inflated sales figures to create the appearance of demand and credibility. To counter such tactics, officials are developing artificial intelligence systems to monitor online trading behaviour, track sales volumes and compare those patterns with declared income.
The department said the systems are intended to identify discrepancies between reported receipts and observed activity on e-commerce platforms, helping investigators determine whether returns are genuine sales or publicity stunts.
Platform cooperation and the RD10X project
To improve transparency, authorities are working with major platforms including Shopee, Lazada, Grab and Line Man. Those platforms will be asked to report commission-based payments so tax officials can cross-check platform records with taxpayers’ declarations.
At the same time, the Revenue Department launched the RD10X Project to train local officers to move from paper-based audits toward digital tax monitoring tailored to online sellers and influencers. The initiative aims to equip staff with tools and processes for handling large volumes of platform data.
What this means for Thailand’s internet stars
The combined measures — clearer guidance on taxable income, mandatory VAT registration at defined turnover levels, cooperation from platforms and AI-assisted monitoring — mark a significant tightening of enforcement for Thailand’s digital economy. The department warned that non‑compliance could result in substantial penalties.
For many content creators and small online merchants, the changes removed a degree of anonymity that previously made unpaid taxes harder to detect. Officials said the reforms were part of a broader effort to bring digital commerce into the formal tax system and ensure the state received its share of rapidly growing online revenues.
The Revenue Department framed the drive as an updating of tax rules for the digital era: income earned through new channels must be treated the same as conventional earnings. As enforcement accelerated, influencers and online sellers faced a choice: comply and regularise their reporting or risk audits and fines.