Shop well and get a tax deduction of up to 40,000 baht when purchasing products and services with tax invoices from January 1 - February 15, 2023. Expenses can be deducted from personal income tax (but not including groups of persons/ordinary partnerships that are not juristic persons) by deducting taxes according to the actual amount paid, but not exceeding 40,000 baht, divided into 2 parts as follows:
- The cost of purchasing goods or services does not exceed the first 30,000 baht.
There must be a full tax invoice in paper form or an electronic full tax invoice issued through the electronic tax invoice system and an electronic receipt (e-Tax Invoice). & e-Receipt) of the Revenue Department - The purchase price or service fee does not exceed 10,000 baht.
There must be a full electronic tax invoice issued through the electronic tax invoice system and an electronic receipt (e-Tax Invoice). & e-Receipt) of the Revenue Department
Conditions for receiving rights
- Individual income taxpayers do not include groups of persons or general partnerships that are not juristic persons.
- When purchasing goods or services from VAT registered operators or purchasing books or e-books (excluding magazines and newspapers), including OTOP products registered with the Community Development Department between January 1 and February 15, 2023, you are entitled to a deduction in calculating personal income tax based on the actual amount paid, but not exceeding 40,000 baht (including VAT).
- Using personal income tax deduction rights under the "Shop Dee Mee Kuen 2023" measure for the Por.Ngor.Dor. form90/91 to be submitted between January - March 2024
Products and services that cannot be used in the Shop Dee Mee Kuen campaign are as follows:
- Liquor purchase cost
- tobacco
- car
- Newspapers and magazines
- Tour service fees paid to tour operators
- Hotel accommodation costs
- Utility costs
- Signal service fee
- Internet service fee
- Non-life insurance premiums
Tax refund rate, Shop Dee Mee Kuen 2023 (In the case of paying 40,000 baht)
- Net income per year does not exceed 150,000 baht. The income tax base is exempt from tax. The maximum tax refund will be equal to 0 baht
- Net income per year does not exceed 150,001-300,000 baht, income tax base 5%, maximum tax refund will be equal to 2,000 baht.
- Net income per year not exceeding 300,001-500,000 baht, income tax base 10%, maximum tax refund will be equal to 4,000 baht.
- Net income per year not exceeding 500,001-750,000 baht, income tax base 15%, maximum tax refund will be equal to 6,000 baht.
- Net income per year does not exceed 750,001-1,000,000 baht, income tax base 20%, maximum tax refund will be equal to 8,000 baht.
- Net income per year does not exceed 1,000,001-2,000,000 baht, income tax base 25%, maximum tax refund will be equal to 10,000 baht.
- Net income per year not exceeding 2,000,001-5,000,000 baht, income tax base 30%, maximum tax refund will be equal to 12,000 baht.
- Net income per year not exceeding 5,000,001 baht or more, income tax base 35%, maximum tax refund will be equal to 14,000 baht.
