Thai Personal Income Tax - Personal Travel/Shopping Allowances for 2016

[Fookhaht]

My question is related to the following tax regulations enacted in 2016:

 

 

I will have in excess of 100,000B in such expenses for 2016, and it would be nice to take at least 45,000B as a personal allowance, specified by the above regulations.

 

My question is about types of receipts required.  From those of you who pay Thai personal income tax, has anyone jumped through this hoop before?  

 

Background to my query:  

In my home country, a simple cash register receipt is acceptable at the very least.  However, I've been burned several times in Thailand involving supplying receipts for reimbursements from government-run schools.  The receipt process and receipt types required seemed fraught with pitfalls, seemingly designed to avoid giving you your money or refunds at all costs!  The receipts required are usually 1-page forms which have to be filled out and officially stamped by the vendor.  It must include their special tax/business ID numbers.   In another case I was out 6,000B because a large 4-star Bangkok hotel had stamped my paid invoice with a "PAID" stamp in English.  The invoice was not accepted as a receipt because the "PAID" had to be in Thai.  Go figure.  

Any quirks or hazards I should be aware of, when facing the Dept. of Revenue on the receipt issue?  Any feedback on what form a receipt must take?  

Appreciate any and all help from your experience.  

 

Cheers,
Fookhaht 

[khunphil]

Hi

Well I don't know about you, but for me, after accounting Department check with Auditor in Lamphun, there is no Personal Tax Allowance before December 2016 .... that means all my domestic trips and hotels of the first 11 months of the year are a no-no.

If anyone got a way to have a Thai copy of article No316 (BE 2559) that you can send to me before end of this month ... because here this is "mai dai..mai dai tchin tchin !"

Thanks

Phil

[fletchsmile]

Yes I claim these. 

You need 1) a valid tax invoice/ receipt with 2) your ID and details on it. 

 

1) Receipts that you get are often not actual tax invoices / receipts.

- For transactions you pay later in Thailand, (eg on credit) it is common to issue an invoice and then when you pay you get a tax invoice. I put it down to lack of trust in society. They don't want to give you the actual tax invoice until you pay. Otherwise Thais would claim the tax relief and not pay you.

- Secondly point of sales invoices may not say "tax invoice" on it anyway. Just a receipt. Unless it says tax invoice it is no use for teh Revenue dept

 

2) To be useable for this, It needs to have your name, address and ID on it. Revenue departments can be fussy about this. Generally if it has your passport number address and correct name it will be OK. If they are not on or incorrect they can reject it even if it says tax invoice. Make sure they spell everything correctly. At a company I once worked we had some disallowed for having very minor typos on them, though they seem as always a bit more relaxed for individuals

 

The way to do it is when you make your purchase ask them for a valid tax invoice. You provide your ID tell them your address and details. They will then issue you with a usable tax invoice for this purpose. How long it takes may vary: e.g.

- In Central Department store they will send you to another desk to do this. Once you've paid you take your receipt and details and get a task invoice. You'll see queues for this.

(BTW Be sure to make clear you want a tax invoice for personal allowances, because as for a foreigner they may assume you want a VAT invoice for the airport. Two different things and two different forms/ documents)

- In a hotel we stayed, I had to leave my details and they sent me a valid tax invoice with all details as needed, thru the post a week or so later

 

Cheers

Fletch :)

 

 

Edited March 22, 2017 by fletchsmile

[khunphil]

Hi Fletch

Thanks for taking the time to answer. I have a tax ID (work-permit also, working here for 19 years), ID was not written in invoice, but this could be done if necessary. The fact is that for our company auditor, there is no "law" or "article" which says that trips expenses before 1st December 2016 will be taken into consideration. Our company accounting department, via our general auditor are saying :  Only expenses December 2016 !

If the problem was only the ID, we could fix it easy. Unfortunately no.

That's why if I can find in Thai the official document, this could help...

But anyway, thanks a lot for providing fast answer,

Philip.