Can you please explain to me in writing the following case regarding VAT (VALUE ADDED TAX) ?

Starting from COVID outbreaks in Thailand, Mr. Weeraphat, a Thai individual, is

selling a number of alcohol gel tubes and hygiene masks to Thai customers using

on-line platform. As of Apr 2020, the total revenue is nearly closed to Baht 1.8

million. If you are the personal tax advisor of Weeraphat, what should be

recommended to Mr. Weeraphat on VAT perspective?

the explanation should include these matters:

1-

(a) Does Weeraphat perform VAT business?

(b) Is Weeraphat required to register as VAT operator? And when? a brief reasons are required.

2. Why overseas tourists who purchase goods in Thailand would entitle to VAT

refund from Thai government if they will bring such goods to their country?

3. Why the transfer pricing is leading to the tax problems? and what are the examples that support ?

4. How the Company/ the Taxpayer resolve such transfer pricing problem discussed

in no.3?