Personal income tax deduction for domestic goods or services
Keywords: Mazars, Thailand, Tax, Personal income tax deduction, Revenue Department, Government Gazette, VAT
16 November 2020
It also includes purchases of the following goods or services from an entity that is not a VAT registrant:
• Books
• E-books
• OTOP products registered with the Department of Community Development
However, the personal income tax deduction cannot be claimed for the following goods or services:
• Liquor, beer, and wine
• Tobacco
• Oil and gas for vehicles
• Cars, motorcycles, and boats
• Newspapers and magazines
• E-newspapers and e-magazines
• Tour arrangement fees paid to tourism business operators under the law on tourism business and guides
• Service fees paid for accommodation to a hotel operator under the hotel law
The personal income tax deduction under this Ministerial Regulation does not apply to:
• an ordinary partnership or a body of persons which is not a legal entity
• a person who exercises the right under the program that the government shall pay half of the amount spent on consumer products according to the Cabinet resolution on 29 September 2020
• a person eligible under the program to increase purchasing power of a state welfare card holder according to the Cabinet resolution on 29 September 2020
To qualify for the deduction, the goods or services must be purchased in Thailand from 23 October 2020 to 31 December 2020. In addition, a full tax invoice in the format set out in Section 86/4 of the Revenue Code must be retained as evidence when claiming this deduction.