Thai Cabinet Approved New Tax Measures 泰國內閣核准新的稅收措施－IBC泰國法律金融會計事務所International Business Consultancy

Thai Cabinet Approved New Tax Measures

泰國內閣核准新的稅收措施

Thai Cabinet approved new tax measures on December 20, 2022 which is a gift to the public and it stimulates the economy. Currently the effective date and related regulations have not announced, we will keep you posted if there is any update. Details of the new tax measures are as follows:

泰國內閣於 2022年 12月20 日核准新的稅收措施，這是給大眾的禮物並刺激經濟。目前生效日期及相關規定尚未公佈，如有進一步消息我們會及時通知大家。新的稅收措施詳情如下：

Reduction on Personal Income Tax or “Shop Dee Mee Kuen”

減少個人所得稅或或“Shop Dee Mee Kuen”

Personal income taxpayers will be given to a tax allowance for certain expenses for which actual payment is made between January 1, 2023 and February 15, 2023, but in total not exceeding THB 40,000, following are the details

2023年1月1日至2023年2月15日期間實際支付的特定費用將獲得免稅，但總額不超過40,000泰銖，詳情如下

THB 30,000 for purchase of goods and services for which tax invoices/receipts are issued in paper or as e-tax invoices and e-receipts.

30,000 泰銖用於購買商品和服務，有紙本稅務發票/收據或電子稅務發票和電子收據。

Additional THB 10,000 for purchase of goods or services for which e-tax invoices and e-receipts are received. However, if the invoices and receipts are issued in paper, the limit will be not more than THB 30,000.
- 商品或服務收到電子稅務發票和電子收據額外減免10,000 泰銖。但是如果有紙本發票和收據，限額不超過30,000 泰銖。

The goods or services includes these from VAT registrants in Thailand and “One Tambon One Product” (OTOP) products, excluding the following products:

商品或服務包括來自泰國增值稅註冊人和“一鄉一特產” (OTOP)產品，不包括以下產品:

Liquors, wine, tobaccos

酒、酒、菸

Cars, motorcycles and boats

汽車、摩托車和輪船

Online newspaper and magazine

線上報紙和雜誌

Tour guide services and hotel accommodation

導遊服務及酒店住宿

Electricity, water, utility, phone, and internet services

電力、水、公用事業、電話和網路服務

Long-term services that commence before 1 January 2023 or end after 15 February 2023

2023 年 1 月 1 日之前開始或 2023 年 2 月 15 日之後結束的長期服務

Non-life insurance

非人壽保險

Reduction of Land and Building Tax Rates for 2022

降低 2022年的土地和建築物稅率

The tax is applicable for people liable to land and building tax (owners or users of the land and buildings as of 1 January 2023). Please refer to below table.

該稅適用於有義務繳納土地和建築物稅的人(截至 2023年1月1日土地和建

築物的所有者或使用者)。請參考下表。

Type

種類

Royal decree

(B.E. 2563)

佛曆2563

年皇家法令

New Tax Measure

新的稅收措施

Qualified Properties

符合的財產

Land or building which is subject to tax but has never been granted a tax reduction under Royal Decree B.E. 2563

應納稅但從未根據佛曆2563年皇家法令獲得減稅的土地或建築物

No tax reduction

未減稅

15% reduction of the calculated tax amount

計算稅額減免15%

Hospital, beauty salon, restaurant, car wash, shopping mall

醫院、美容院、餐廳、洗車場、購物中心

Land or building which has been

granted a tax reduction under Royal Decree B.E. 2563

土地或建築物已經根據佛曆2563

年皇家法令減稅

50% reduction of calculated tax amount

計算稅額減免50%

15% reduction on top of the 50% reduction of the

calculated tax amount

在減少 50%的基礎上再減少15%

計算稅額

1) An owner is an individual using it as a residence and

whose name is in the house

registration and is acquired by

inheritance and registered

before 13 March 2019

業主為作為住宅使用的個人，並且名字登記在房屋登記，並因繼承或的，於2019 年 3 月 13 日之前登記

2) Land on which a power plant is located

發電廠所在的土地

3) A property used

for a dam

使用的屬性為大壩

90% reduction of calculated tax amount

計算稅額減少90%

No tax reduction

未減稅

School, legally licensed zoo,

amusement park with legally

licensed rides

學校，合法許可的動物園，合法有執照的遊樂園

Reduction of Transfer Fee Rates and Mortgage Registration Fee Rates

降低過戶費率和質押登記費率

The effective date of the fee reduction starts from after the publication in the Royal Gazette until December 31, 2023. This applies to residential properties of which the sale value and appraisal value are not greater than THB 3 million per agreement and the mortgage value is not greater than THB 3 million per agreement. Please refer to below table:

降低費用的生效日期自皇家公報公佈後至 2023年12月31日。這適用於每份協議的銷售價值和評估價值不超過 300 萬泰銖且質押價值不超過 300 萬泰銖的住宅物業。每份協議超過 300 萬泰銖。請參考下表:

Type

種類

Tax Measure (Thai Cabinet approved on December 20, 2022)

(泰國內閣於2022年12月 20日核准)

Detached house, semi-detached house and terraced house or commercial building or land with building

獨立屋、半獨立屋和排屋或商業建築或帶建築物的土地

Transfer fee rate reduce from 2% to 1%

移轉費率從2%降至1%

Mortgage registration fee on property transfer at the same time reduce from 1% to 0.01%

房產移轉同時質押登記費由1%降至0.01%

Apartment/ Condominium

公寓

Extension for Tax Reduction on Jet Fuel for Domestic Flight

延長國內航線航油減稅

The excise tax rate is reduced to THB 0.20 per liter. The measure is applied for 6 months period from January 1, 2023 to June 30, 2023.

消費稅稅率降至每升 0.20 泰銖。此措施實施自2023年1月1日至2023年 6月30日止共6個月。

License Fee for Sales of Liquor, Tobacco and Playing Cards is waived

免除銷售菸酒及撲克牌的牌照費

The fee is waived for another year, which is from January 1, 2023 to December 31, 2023.

此費用再免除一年，即從 2023年1月1日至2023年12月31日。

IBC International Business Consultancy is a law, finance and accounting firm located in Bangkok, Thailand with experienced lawyers, accountants, and financial advisers. We provide services including investment, tax and legal advice in Thailand.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。