200% Allowance and Deduction for Donations

On 23 August 2013, the Director-General of the Revenue Department issued two notifications to prescribe rules and conditions on educational and sport donations which are eligible for a 200% allowance and deduction under the Royal Decree No. 558 and No. 559, respectively.

Keywords: Mazars, Thailand, Tax, Revenue Department, Royal Decree No. 558, Royal Decree No. 559

11 October 2013

Pursuant to the notifications, donors who are individuals must donate in cash only and must obtain evidence of the donation, such as receipts, gratitude letters, or commemorative certificates which were issued by the educational or sport entities receiving such donations.

In addition, the donation must be made to the following entities:

1. For educational donations;

  • Government-owned educational institutions
  • Private schools under the law governing private schools, but excluding non-formal schools under the law governing private schools
  • Institutions of education under the law governing private colleges and universities

2. For sport donations;

  • The Sport Authority of Thailand
  • Provincial Sport Committee organized under the law governing sports of Thailand
  • Provincial Sport Association organized under the permission of the Sport Authority of Thailand
  • The Department of Physical Education
  • The National Sport Development Fund organized by the Cabinet‘s resolution on 16 February 1999