Additional deduction for the purchase of antigen test kits
Keywords: Mazars, Thailand, Tax,Antigen test kits, Tax deduction,Royal Decree, Government Gazette,COVID-19
3 December 2021
Royal Decree No. 733 allows companies or legal partnerships to claim a tax deduction of 1.5 times (1 time as a normal deduction and 0.5 times as an additional deduction) the amount paid for the purchase of test kits and reagents related to diagnosing infection by SARS-CoV-2 (the COVID-19 pathogen) and COVID-19 antigen self-test kits for their own employees.
The additional deduction under this Royal Decree shall be available for expenses paid from 14 September 2021 to 31 March 2022.