Tax collection, tax deductions, fines, surcharges, tax refunds, tax exemptions

* "Tax exemption or refund" for goods exported outside the Kingdom or imported into a duty-free zone: Persons have the right to apply for tax exemption or refund for goods exported outside the Kingdom or imported into a duty-free zone, or * "Exemption for goods exported outside the Kingdom or imported into a duty-free zone" to be stored in a warehouse: Persons have the right to apply for tax exemption or refund for goods exported outside the Kingdom or imported into a duty-free zone, to be stored in a warehouse. * "Tax reduction": Industrial operators may submit a letter of intent to apply for tax reduction along with relevant documents to the Provincial Excise Office where the factory is located. This includes submitting the tax reduction intent letter, forms Por. 01-29 and Por. 01-30, details of capital structure, production formulas, purchase tax invoices, accounts of goods received used as raw materials in production, and price declaration forms. Goods for which industrial operators may apply for tax reduction are those under Section 101 of the Excise Act B.E. 2527 (1984) and relevant ministerial regulations. * "Penalty": Persons liable to pay excise tax must pay a penalty in the following cases and at the following rates: If the tax return is not filed within the prescribed time, whether or not registered for excise, a penalty of 2 times the tax amount must be paid. If the tax return is filed incorrectly, resulting in an underpayment of tax, a penalty of 1 time the underpaid tax amount must be paid. * "Surcharge": Any person liable to pay excise tax who fails to pay the tax within the prescribed time or pays less than the amount due must pay a surcharge of 1.5 percent per month or part of a month on the tax amount payable, excluding the penalty. The calculation of the aforementioned surcharge shall not...

Agency:

excise

Licence:

Open Data Common

Category:

ข้อมูลสาธารณะ

Geographic coverage:

ไม่มี

Update frequency:

เดือน

Years covered:

2020–2023

Source portal:

data_go_th

Updated:

25/08/2026

English title machine-translated from the Thai original

Record updated 22 days ago, within its stated monthly cycle

The same record appears 1 more times on: gdcatalog — counted once here