Yes, the Cloud-VRT system is sustainable and transferable. There are many reasons to support the sustainability of Cloud–VRT system as follows.
First, the Cloud-VRT system brings considerable benefits to all stakeholders in several ways. For example, the RD can refund tourist’s VAT faster, more accurately and efficiently. The stores can use tourist purchasing data from the system to formulate an effective marketing strategy. Besides, e-stamp deployed in the Cloud-VRT system allows customs officers to work more conveniently.
Second, the stores and the Customs Department can use the Cloud-VRT system without any charges. This is because the RD is responsible for the expenses incurred in implementing the system, including software, smartcards, and smartcard readers and writers.
Third, this project has received strong support from the Thai government and the RD. To illustrate, promoting tourism in Thailand has been one of the main policies of Thai government, and the improvement of VRT service has played an important role in the government’s strategies to encourage tourism.
Finally, the Cloud–VRT system can operate without financial support from the government. The VRT fee charged from the tourists is sufficient to cover the operating cost of this system.
In sum, the above reasons ensure the sustainability of the system in terms of its great advantages without financial burden to stakeholders. Furthermore, the RD has a plan to expand the number of participating stores to encourage the extensive use of the system in the near future.
Regarding transferability, the Cloud-VRT system is the first cloud computing system deployed by the RD. Due to the great success in Cloud-VRT system, the RD is considering to apply cloud computing knowledge obtained from implementing the Cloud-VRT system to other systems such as a corporate income tax refund system, a personal income tax refund system, and others.
The knowhow is transferred not only within the RD, but also to other organizations. Using Cloud-VRT system as a prototype, the Immigration Bureau and Tourism Authority of Thailand can develop its own cloud computing system to support their operation management such as forecasting the number of tourists in each period.
Last but not least, the RD is willing to disseminate the implementation and methodology of Cloud-VRT system, including the way to design, develop, and deploy the system, to other interested foreign tax authorities. The RD is confident that Cloud-VRT system will help them work more efficiently and effectively.