Chai Wacharonke, the government spokesperson reminded members of the public to request electronic tax invoices or e-receipts for purchases of products or services in order to take advantage of the ‘Easy E-Receipt’ tax reduction measure.
The program is currently available until February 15th, with a maximum eligible amount of 50,000 Baht for tax deductions.
The spokesperson stressed that the products and services excluded from this program include alcoholic beverages, tobacco products, fuel, cars, motorcycles, and boats. Utility expenses that are not eligible are water and electricity bills, telephone and internet service charges, insurance premiums, as well as services whose agreements are beyond the program period.
Chai further stated that the beneficiaries of the Easy E-Receipt program are individual taxpayers only, excluding ordinary partnerships and non-corporate groups.
The electronic tax invoices must be issued to a single purchaser of products or services. The address of the purchaser should either match the one on their identification card or be their current address, even if it differs from the address on their corporate income tax return. The expenditure must occur within the specified period.
Expenses on food at hotels are also eligible if the hotel can issue a full electronic tax invoice. Costs for domestic tour packages are also eligible.
Additionally, expenses for vehicle repairs are eligible for deductions. Purchases of gold jewelry are deductible only for premiums, provided these business operators can issue electronic tax invoices. (NNT)
