The government announced Personal income tax deduction scheme “Shop Dee Mee Khuen 2023”.

The Thai Government has announced a new scheme for individuals to claim an additional personal income tax deduction for the year 2023.

This scheme, known as Shop Dee Mee Khuen 23, will be available from 1 January 2023 to 15 February 2023 and will allow individuals to claim up to 40,000 THB for:

• Purchase of goods or services from a VAT registrant business with an original tax invoice not exceeding 30,000 THB or
• Purchase of goods or services not exceeding 10,000 THB from businesses registered to the E-tax invoice and e-receipt system of the Revenue Department, with an e-tax invoice by email permissible or
• Purchase of goods or services amounting to 40,000 THB with an Electronic Tax invoice from businesses registered to the e-tax invoice and e-receipt systems of the Revenue Department, with an e-tax invoice by email permissible

However, there are certain items excluded from the scheme, such as beverages (wine, alcohol, beer, etc…), tobacco products, purchase of cars, motorcycles, and boats, newspapers or magazines, online services for the magazine or newspaper, travel agents, hospitalities, flight tickets, utilities, and non-life insurance premiums.

For a list of the companies that have applied the E-Tax Invoice, E-Receipt with the Revenue Department, please visit https://efiling.rd.go.th/rd-questionnaire-web/etax-invoice.