Tax measure and the most frequently asked questions

Are payments for utilities (water, electricity, phone etc) included in the measure?

 No, because these are services that have been used before the [final seven days of the year], as the objective of the measure is to increase consumption during that period.

 

Are spa cards and gift vouchers included?

Yes, but the services and values specified by the cards and vouchers have to used and spent during the seven-day period.

 

What about cases of multiple invoices?

Multiple invoices can be compiled together and use for a reduction as long as their total value does not exceed Bt15,000.

 

Are plastic-surgery costs included in the measure?

Yes, as long as the medical service provider is listed within the tax system can provide a full tax invoice, but most [of these types of] medical institutions are not included within the tax system.

 

What about the earlier Bt15,000 local tourism promotion measure? Can I claim both benefits?

No, consumers and domestic travellers must choose between the two measures and they cannot be used together.

 

Are package tours abroad included in the measure?

No, as the measure is aimed at increasing domestic consumption.

 

What about multiple names within the tax invoices?

In this case, the reduction can only be done for one person, to avoid a misguided use of the measure and posing an inconvenience for both the Revenue Department and taxpayers, since multiple names in the invoice would increase the amount of time needed to verify it before the tax refund can be given. So the best way is just to have one name within the invoice.

 

Are insurance costs accounted for in the measure?

No, because insurance policies are not within the tax system. But automobile maintenance services and the purchase of parts during the seven days are included, since these are included in the tax system.

 

Are purchases of agricultural products such as rice and vegetables included within the measure?

No, because unprocessed agricultural products are not included within the tax system.

 

Are gold purchases included in the measure?

No, since transactions of gold |are not included within the VAT| system. But goldsmiths’ charges are included, since this is a service |charge that is included within the tax system.

Are purchases of duty-free products included in the measure?

No, except duty-free products that have a blue label, as that would mean they are locally produced and are included within the tax system and qualify under the measure.

 

Does the address on the invoice have to be the same as where you live?

It can be address on the invoices, but preferably it should be the one that the consumer is currently living at.