On 29 December 2022 Thailand Tax Ministerial Regulation No.386 was gazetted, granting a personal income tax Shopping Allowance for the 2023 tax year.

This personal income tax Shopping Allowance was granted for the 2015 to 2018 years, the 2020 year and the 2022 year, and it's granted again for the 2023 year.

A summary of the Shopping Tax Allowance for the 2023 year under Ministerial Regulation No. 386 follows:

The Tax Allowance under Ministerial Reg No. 386

Applicability

From 01 January 2023 to 15 February 2023.

The Tax Allowance

1. For purchases of goods or services during the period of applicability from VAT registered businesses or non VAT registered sellers issuing either paper form or electronic form Receipt/Tax Invoices:

• The actual amount purchased, but not exceeding 30,000 Baht; and

2. For purchases of goods or services during the period of applicability from VAT registered businesses issuing Receipt/Tax Invoices in electronic form only:

• The actual amount purchased, but not exceeding 10,000 Baht.

Permitted Purchases

1. Purchases of goods or services from VAT registered businesses, but not for the following:

1. Beer, wine or spirits;
2. Tobacco;
3. Cars, motorcycles or boats;
4. Newspapers or magazines;
5. Newspapers or magazines in electronic format via the Internet;
6. Tourism fees paid to tour agents or tour guide businesses;
7. Hotel accommodation fees paid to hotel businesses;
8. Electricity, water, telephone or internet services fees;
9. Services fees under services agreements, which extend beyond the dates of 01 Jan 2023 and 15 Feb 2023; and
10. Non-life insurance premiums.

2. Purchases of goods or services from non VAT registered sellers, but only for the following:

1. Books;
2. Books in electronic format via the Internet; and
3. One Tambon One Product (OTOP) goods registered with the Department of Community Development.

Rules and Conditions

The rules and conditions specified in the Ministerial Regulation No. 386 require claimants to:

1. Keep paper form Receipt/Tax Invoices for proving the purchases; and
   
2. Comply with the Revenue Departments additional rules, procedures and conditions.

Caution​

If the Revenue Department's tax audit officers find any of the rules, procedures or conditions have not been met, the entitlement to the concession may be lost, and back-taxes plus penalty and surcharge could be payable.

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