Tax measures to support tourism and related industries

Keywords: Mazars, Thailand, Tax, Ministry of Finance, Tourism, Revenue Department

10 August 2022

1. Tax measures to support domestic training/seminars

A company or legal partnership can claim a tax deduction for the amount paid for seminar rooms, accommodation, transportation costs, or other expenses related to domestic seminars / training held for employees, or service fees paid to tour operators under the Tourism Business and Guide Act for such seminars, as follows:

• 2 times (1 time as a normal deduction and 1 time as an additional deduction) the actual expenses paid for seminars / training held in a secondary province or in any other tourist area, as announced by the Director-General of the Revenue Department on the advice of the Ministry of Tourism and Sports.
• 1.5 times (1 time as a normal deduction and 0.5 times as an additional deduction) the actual expenses paid for seminars/training held in an area other than that listed in point 1 above.

If a single seminar / training is held consecutively in the areas listed in points 1 and 2 above, expenses related to the parts held in the areas listed in points 1 and 2 above which can be clearly separated must be deducted as specified above. Where expenses cannot be clearly separated, the company or legal partnership can claim a tax deduction of 1.5 times (1 time as a normal deduction and 0.5 times as an additional deduction) the amount actually paid.

Those expenses must be paid from 15 July 2022 to 31 December 2022. The rules, procedures, and conditions specified by the Director-General of the Revenue Department must also be complied with.

2. Tax measures to support domestic exhibitions and trade shows

A company or legal partnership can claim a tax deduction of 2 times (1 time as a normal deduction and 1 time as an additional deduction) the amount paid for renting space or for service fees for participating in domestic trade fairs, exhibitions, or trade shows.

The conditions for claiming the deduction under this tax measure are:

• The domestic trade fairs, exhibitions, or trade shows must be held between 15 July 2022 and 31 December 2022 (as long as they start within this period, they are eligible even if they end after 31 December 2022).
• A certificate from the organizer stating that the company or legal partnership actually participated in the event must be provided.

The expenses for renting space or for service fees must be paid from 15 July 2022 to 31 December 2022.