- Announcement of the Director-General of the Revenue Department regarding Value Added Tax (Version 255)
- Establishes criteria, methods, and conditions for travelers who purchase goods from registered operators to claim a refund of Value Added Tax
- Based on the authority granted in Section 84/4 of the Revenue Code, as amended by the Revenue Code Amendment Act (Version 34) of 2541
- Cancels the provisions in Section 8 of the Director-General’s Announcement regarding Value Added Tax (Version 229) for travelers who purchase goods from registered operators to claim a refund of Value Added Tax
- Requires travelers who are eligible to claim a refund of Value Added Tax that has been collected, for purchases totaling 20,000 baht or more, to present the goods and the refund request form for tourists (PP10) with the tax invoice to the customs officer at the international airport where the Drop Box is installed
- In the case of certain items, such as jewelry, gold, watches, sunglasses, pens, mobile phones, portable computers, wallets, or other similar bags (excluding travel bags), belt buckles with a purchase value of 4,000 baht or more, or items with a purchase value of 100,000 baht or more, travelers must present the goods and the refund request form for tourists (PP10) with the tax invoice to the customs officer
- The customs officer at the tax refund service point, after conducting an inspection of the goods, will certify the presence of the goods in the refund request form for tourists (PP10)
- This announcement is effective from 1 December 2566 onwards.
Source: rd.go.th
Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.
