The Revenue Department and the Economic Crime Suppression Division raided 10 sites over a fake tax-invoice network with damages above 360 million baht. Arrests were made and 3 warrants were executed. Sellers of invoices without real trade and users who claim VAT credit on them face criminal liability under Revenue Code sections 90/4(3) and 90/4(7). Penalties run from 3 months to 7 years in prison and fines of 2,000 to 200,000 baht. For an SME: only accept tax invoices from suppliers you actually bought from, check their VAT registration and existence, and never buy invoices to lower tax.