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March 21, 2021
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The Royal Gazette publishes Ministerial Regulation No. 372 (2564) issued by virtue of the Revenue Code. About tax exemption
websiteGovernment gazette To post Ministerial Regulation No. 372 (2564) issued under the Revenue Code on tax exemption
It establishes that the income that the taxpayer receives as a subsidy or any other benefit from the government is the following: taxable income that is exempt from being included in the income tax calculation.
(1) The subsidy received under the compensation measure is the employee of the establishment that received Impacts or other people affected by the coronavirus outbreak (COVID-19), a program to provide relief and compensation to people affected by the Coronavirus outbreak 2019 from the Ministry of Finance. And compensation scheme for company employees. Affected by the coronavirus (COVID-19) outbreak, which has not yet been addressed. From the Ministry of Labor
(2) Financing or any other benefit received for accommodation, food, tickets to tourist attractions, a tambon and a product. Spa or health massage Cost of car or boat rental For tourism Or airfare Depending on the project, we travel together
(3) Any other benefit received as the purchase price of a tour package from a tour operator in accordance with the moral project.
(4) Any other benefit received for food expenses. Cost of the drink OR the purchase of other products That has been spent through electronic payment systems by the government. According to the project for half of each
These Ministerial Regulations will apply to taxable income received in fiscal year 2020.
Given on March 11, BE
Mr. Archom Termpittayapaisit Minister of Finance
