e-Donation system

The Revenue Department issued the Notification on 9 November 2018 in relation to the e-donation system which will help donors who do not want to keep donation receipts as evidence for tax claims.

Keywords: Mazars, Thailand, Tax, e-Donation, Revenue Department, Corporate Income Tax, Personal Income Tax, QR code

6 December 2018

Under the Notification, an entity/organization receiving a donation (‘the recipient”) is not required to issue any evidence to the donor upon receipt of the donation, and the donor can claim the benefit of the donated money or property as an allowance for personal income tax purposes or an expense for corporate income tax purposes without retaining any evidence for audit purposes. 

A donor who intends to claim the tax benefit of an e-donation must do the following:

1. For a donation made through a bank by using a QR code or barcode, the donor must scan QR code or barcode through mobile banking. The wording “e-donation”, together with the name and identification number of the recipient, must appear. The donor must specify the donation amount and agree to the bank submitting the donation information to the Revenue Department.

2. For a donation to a recipient using another method, the donor must ask the recipient to record the name and taxpayer identification number of the donor, the amount of money or value of assets to be donated, and the date of donation in the e-donation system through the Revenue Department’s website.

3. The donor can check the name of the recipient and his donation information through the e-donation system on the Revenue Department’s website.

The information in the e-donation system is considered evidence of any tax benefit claimed by the donor under the Revenue Code without the need to present a hard copy of such evidence. 

This Notification shall apply to e-donations made from 16 December 2017 onwards.