การประทับรับรองเวลา
TERMTime Stamp
Time-stamp process used in Thailand’s e-Tax Invoice by Email route to certify the time of electronic tax-invoice preparation and support submission to the Revenue Department.
Flagship reference
Global Fiscalisation Terminology Reference
A common language for fiscalisation, digital tax control, e-invoicing and e-reporting — built to make cross-jurisdiction discussion clearer and more precise.
144Jurisdictions
2867Terms
V1/2026Latest edition
Why the GFTR matters
Supporting a common language for global fiscalisation
Different jurisdictions use different terms for similar concepts. The GFTR brings clarity by providing consistent, evidence-based definitions and jurisdictional context — helping governments, tax authorities, businesses and technology providers communicate more effectively.
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2,867 terms
ผู้ให้บริการออก ใบรับรองอิเล็กทรอนิกส์
TERMCertification Authority
Electronic certificate service provider involved in issuing electronic certificates used for digital signatures and authentication of electronic tax documents.
ภาษีมูลค่าเพิ่ม
TERMValue Added Tax / VAT
Thai VAT administered by the Revenue Department and reported through VAT returns, tax invoices, electronic tax invoices and electronic tax-service processes.
ใบรับรองอิเล็กทรอนิกส์
TERMElectronic Certificate
Electronic certificate used to support digital signing and authentication of electronic tax documents in Thailand’s e-Tax Invoice & e-Receipt framework.
ใบรับอิเล็กทรอนิกส์
TERMElectronic Receipt / e-Receipt
Thai electronic receipt issued under the Revenue Department e-Tax Invoice & e-Receipt framework and used as an electronic receipt document under the tax-documentation environment.
ប្រព័នធប្គ្រ់ប្គ្ង ការប្រកាសពនធអាជីវកមមប្រចាំខែ តាមអនឡាញ
TERMOnline Monthly Business Tax Declaration Management System
Cambodian GDT web application for online monthly business tax declaration filing.
ប្រព័នធប្គ្រ់ប្គ្ង ការរង់ប្ាក់ពនធតាមអនឡាញ
TERMOnline Tax Payment Management System
Cambodian GDT electronic payment system for online tax-payment management.
ប្រព័នធប្គ្រ់ប្គ្ង ការសសនីស ុំវិញ្ញារនរប្រពនធដ្ឋរ
TERMTax Certificate Request Management System
Cambodian GDT system for managing taxpayer requests for tax certificates.
ប្រព័នធប្គ្រ់ប្គ្ង ទិនន័យអាជីវកមម តាមប្រព័នធសអឡិចប្រូនិក
TERMElectronic Business Data Management System
Cambodian GDT system for managing electronic business data in tax-administration contexts.
វិកយយរប្រណិជកកមម
TERMCommercial Invoice
Cambodian commercial invoice document type supported in the e-invoicing framework alongside tax invoices.
Who is it for
Who is it for
Governments & tax authorities
Useful for teams shaping fiscal policy, compliance architecture and regulatory communication.
Technology providers
Supports shared interpretation across product, compliance, implementation and commercial teams.
Researchers & analysts
Provides a reference point for comparative work, evidence synthesis and terminology alignment.
Associations & advisers
Helps explain country-specific language and reduce ambiguity in cross-border discussions.
How the GFTR supports work
How the GFTR supports work
Stronger cross-jurisdiction dialogue
Supports consistent understanding across different regulatory frameworks.
Better policy and implementation
Helps align discussions between governments, tax authorities and the private sector.
Practical, evidence-based definitions
Built from real-world systems and authoritative sources across jurisdictions.
A living reference
Regularly updated to reflect ongoing regulatory developments and emerging practices.