On the 20th of November, The Cabinet has approved the measure “Shop Dee Mee Kuen 2023(Shop and Payback)” to help stimulate the circulation of money in the economy system which would increase by approximately 42,000 million Baht. And this measure will pushing GDP increase by 0.12%
The “Shop Dee Mee Kuen 2023” measure will give individuals tax deductions from purchasing goods or service that take a place from January 1 to February 15. Deduction from actually paid amount but not more than 40,000 Baht.
Shop Dee Mee Kuen
(1) For the first 30,000 Baht of purchasing goods or services. Paper tax receipt or electronic tax invoice (e-Tax Invoice or e-Receipt).
(2) For another 10,000 Baht of purchasing goods or services. Electronic tax invoice only (e-Tax Invoice or e-Receipt).
Exemption
Tax deductions are not included in these kinds of products and services.
(1) Alcohol drinks, beer or wine.
(2) Tobacco or cigarettes
(3) Purchase vehicle, motorcycle or ship.
(4) Services related to vehicle, motorcycle or ship.
(5) Service fees for newspapers and magazines in the form of online electronic information. (E-book can be used)
(6) Tourism services.
(7) Hotel services.
(8) Utility bills such as water bill, electricity bill, phone carrier and internet service fee.
(9) Service fees with service agreements and service recipients can use such services beyond the specified period (January 1, 2023 to February 15, 2023) such as membership fees.
(10) Non-life insurance
Caution: e-Tax Invoice or e-Receipt is not a generic digital receipt or invoice. But it must be a valid document issued according to the regulations of the Revenue Department. Usually described as “เอกสารนี้ได้จัดทำและส่งข้อมูลให้แก่กรมสรรพากรด้วยวิธีการทางอิเล็กทรอนิกส์”(This document has been prepared and submitted to the Revenue Department by Electronic digital way) in corner of a receipt or invoice. Also signed by Digital Signature too.
Please make an inquiry with shop or store for further information whether they can provided e-Tax Invoice or e-Receipt or not.
You can also check the provider list in here. https://etax.rd.go.th/etax_staticpage/app/#/index/registered#top
