Mazars Thailand Tax Update – November 2010 - Mazars

Home > News > Doing Business in Thailand > Tax > Mazars Thailand Tax Update – November 2010

Mazars Thailand Tax Update – November 2010

Tourist industry tax incentives have been now been enacted.

12/11/2010

Keywords: Tax, Personal Income Tax, Revenue Department

Personal income tax

Expenses

Tax Privilege

Effective period

1. Package tour purchased from an authorised tourist agent; and

2. Accommodation paid to authorised hotels.

Note

Only applies to domestic travel;
Only individual tax-payer is eligible (excluding ordinary partnership and body of persons); and
A receipt stating the name of the tax payer, amount paid and date of payment is required.

Source

Exemption on actual amount paid but not exceeding THB15,000

2010 tax year (for travel between 8 June 2010 and 31 December 2010)