Thailand: Extension of tax measures to support e-tax systems
Aiming to promote the continuous use of the e-tax invoice, e-receipt, and e-withholding tax systems
Aiming to promote the continuous use of the e-tax invoice, e-receipt, e-withholding tax
The Thai Cabinet in January 2023 approved an extension of tax measures to support the e-tax systems for another three years (from 1 January 2023 to 31 December 2025), aiming to promote the continuous use of the e-tax invoice, e-receipt, and e-withholding tax systems, as well as to encourage taxpayers to deduct and remit taxes through the e-withholding tax system.
Key tax measures approved by the Cabinet resolution include:
- Double deduction of expenses relating to the investment in the e-tax systems
- Reduced withholding tax rates for the users of the e-withholding tax system
Read a March 2023 report [PDF 244 KB] prepared by the KPMG member firm in Thailand
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