The Obligations Of Authorized Printers
Authorized printers must comply with the following obligations:
Obligation To Demand The RIF
The authorized printing company must prepare each document in compliance with the provisions of the order that establishes the general rules for issuing invoices and other materials. Additionally, to make invoices and other documents, the authorized printing press will require a copy of the recent certificate of registration in the single tax information register (RIF). The copy of the current certificate of registration in the single tax information register (RIF) must be attached to the copy of the invoice issued.
Obligation To Assign A Control Number To Free Formats And Forms
The authorized printing company must appoint a control numbering to the free formats and forms that it produces. The control numbering must be consecutive and unique for each issuer. Invoices and other documents must have a minimum length of eight centimeters, both for formats and for free forms.
Obligation To Stamp The Numbering On Invoices For Manual Or Mechanical Issuance
The authorized printing factory (โรงพิมพ์, which is the term in Thai) must stamp the numbering of invoices and other documents prepared for manual or mechanical issuance. The numbering must be consecutive and unique for each format.
Obligation To Identify The Authorized Printing Press
The data relating to the identification of the authorized printing press must maintain dimensions that are not lesser than five typographical points.
Obligation To Keep A Record
The authorized printing company must keep an automated record of the data and information specified below:
- Unique tax information registration number (RIF) of the issuers of the invoices
- Date of elaboration
- Type of document prepared, except when free forms are ready
- The consecutive control numbering assigned
- The numbering of each consecutive format assigned
- Identification of the invoice issued for the provision of its service