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News No. : 13/2019
Date : 14
th December 2018
Subject : Evidence required for tax allowance for purchasing OTOP Goods, Books and Tires
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Mr. Pinsai Suraswadi, Acting Principal Advisor on Strategic Tax Administration
(Finance and Banking) as spokesman of the Revenue Department, clarified about
evidence that shall be used for personal income tax allowance regarding Tax Measure for
Supporting Agriculture Community and Human Capital for Purchasing OTOP Goods, Books and
Tires. The Measure allows an individual taxpayer to use expenses from purchasing certain
goods during 15th December 2018 to 16th January 2019 as a tax deduction up to the amount
actually paid but shall not exceed 15,000 baht in total from his or her taxable income.
For the taxpayer who purchases certain goods during that period where the purchases
considered to be within different tax years, such taxpayer will get a tax deduction up to
the amount actually paid for each tax year but shall not exceed 15,000 baht in total
(two tax years combined). Three categories of goods on which their expenses can be used
as a tax deduction are as follows:
1. OTOP Goods which are registered with Community Development – the evidence
required is a receipt (in the case where the seller of certain goods is not a VAT registered
entrepreneur) or a full tax invoice (in the case where the seller of certain goods is a VAT
registered entrepreneur);
2. Books, including e-Books, but excluding magazines and newspapers, purchased
from entrepreneur who is a company or juristic partnership – the evidence required is either
a receipt or a full tax invoice, as the case may be;
3. Car tires, motorcycle tires and bicycle tires purchased from VAT registered
entrepreneur – the evidence required is a full tax invoice and a coupon which has a store’s stamp
(One coupon per one tire).
This tax measure will be beneficial to the country’s development by bringing about
product development from local wisdom, improving human capital quality through reading
and increasing income for rubber plantation farmers. These are in accordance with National
Strategy and Country’s Reformation Guideline.
For further queries regarding the tax measure, please contact any Area Revenue Office
nationwide or the RD Intelligence Center Tel. 1161. To report any tax avoidance cases,
please go to www.rd.go.th > Menu “Report Tax Issues”.
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Public Relations, Office of the Secretary
The Revenue Department 90 Soi Phaholyothin 7, Phaholyothin Road, Bangkok 10400
RD Intelligence Center Tel. 1161