Keywords: Mazars, Thailand, Flooding, Personal Income Tax, House Repairs, Car Repairs
- The expenditure must be made between 25 July 2011 and 31 December 2012 for repairs to properties damaged by the floods.
- The properties must be located in a government declared flood affected areas.
- Owners, lessees or other persons using the property are eligible to claim the tax deductions.
- Individuals repairing more than one property can only claim up to a maximum of Baht 100,000.
The conditions for tax deductions are similar to those for house repairs, except that the total tax allowance that can be claimed is capped at Baht 30,000.