Tax deduction of up to 60,000 baht for childbirth
Keywords: Mazars, Thailand, Tax, Ministerial Regulation, Royal Gazette, Childbirth, Maternity, Revenue Department
07 August 2018
Where the expenses were paid in different tax years, the expenses can still be claimed for the year in which it was paid, but must not exceed 60,000 baht in total for each childbirth.
In order to claim the tax deduction under this Ministerial Regulation, the taxpayer is required to comply with certain rules, conditions, and procedures set out by the Director-General of the Revenue Department.