Shop and Refund Programme 2022

The tax deduction scheme during the first two months of 2022 is a measure to shop and receive a refund. The “Shop Dee Mee Kuen” or "Shop and Refund” programme has been enacted under the Ministerial Regulation No. 379 (B.E. 2564) (2022) by granting a tax deduction benefit only to taxpayers who are Individuals; not including ordinary partnerships and any non-juristic body of persons. Under this programme, taxpayers who wish to claim a tax rebate must purchase goods and services from 1 January to 15 February 2022. Taxpayers are allowed to deduct from the actual amount spent; however, such deduction is up to a maximum of Baht 30,000 under the following terms and conditions:

• 1. Goods and services purchased from VAT registrants, for which a tax invoice is received. However, the entitled goods and services do NOT include the following:
  i. Liquor, beer and wine;
  ii. Tobacco products;
  iii. Petrol and gas for automobiles;
  iv. Cars, motorcycles and boats;
  v. Newspapers and magazines;
  vi. Electronic newspapers and magazines via the internet;Electronic newspapers and magazines via the internet;
  vi. Electronic newspapers and magazines via the internet; vii. Tourism service fees paid to tourism businesses and guides;
  viii. Accommodation fees paid to hotel businesses; ix. Water, electricity, telephone and internet services;
  x. Services fees under a service agreement under which the customer can use the service after 15 February 2022; and
  xi. Non-life insurance premiums.

• 2. Goods and services purchased from non-VAT registrants as follows:
  i. Books;
  ii. Books in the form of electronic data through the internet; and
  iii. Goods from the One Tambol One Product (“OTOP”) registered with the Community Development Department.

In order to receive the tax benefit, taxpayers must keep a tax invoice or receipt indicating their name, address and taxpayer identification number as evidence for tax deduction for the tax year 2022 the filing for which will be due in March 2023.