I have had some work done on my car at a shop that has been established for some years and ought to be professionally run. The company is legally registered in Thailand.

However, after all the work was done, I was only given receipts/invoices for about 20 percent of the actual money paid. Moreover, the receipts/invoices did not jibe with the billing in terms of parts and labor (I paid more than what the receipt shows).

My question is this: Is it a legal requirement to provide an accurate and complete receipt/invoice for goods and services rendered? If so, can anyone sight the specific legal code for this?

It seems to me this could be some form of double bookkeeping to avoid taxes, and/or a way to bilk customers.

Thanks in advance.

I found it myself, if anyone is interested:

Thailand Revenue Department

Revenue Code

Section 105

In the following cases, the seller, the hire-purchaser, or the recipient of payment, shall issue a receipt to the purchaser, hire-purchasee, or to the payer immediately at every time of receiving the payment, whether or not the receipt is requested.

Section 106

Even if a receipt which has to be duty stamped is not required to be issued in accordance with Section 105, when a person with an interest in a receipt, requests for the receipt from the person liable to issue a receipt, then the receipt shall be issued immediately upon request.

I have a registered business and always ask for proper receipts when purchasing supplies. I can NEVER get one. They say they CAN'T do it and refuse 100%. They give a bill with the listed items and prices but it is not an official receipt and not valid for tax purposes (for me to deduct my expenses). I am sure it is illegal but they won't budge. These are shops with millions of baht of inventory and business a year. Surely they must report something. It is a big problem for me.