The announcement by the Director-General of the Revenue Department concerns Value Added Tax (VAT) regulations (Version 534), specifically outlining criteria, procedures, and conditions for travelers leaving the kingdom to claim a refund of VAT paid on purchases from registered businesses for export. This is in accordance with Article 84/4 of the Revenue Code, as amended by the Revenue Code Amendment Act (Version 34) of 2541 B.E. The Director-General sets criteria, procedures, and conditions for travelers to claim a VAT refund for eligible purchases, including the cancellation of certain provisions from a previous announcement (Version 91) regarding VAT regulations for outbound travelers. The announcement includes details on the required documentation, such as the VAT refund request form (PP.10) and the invoice, and specifies conditions for different categories of goods, such as jewelry, precious metals, watches, eyewear, portable phones, laptops, and other items. The announcement is effective from December 1, 2566 B.E. onwards. Note that the date format used in the text is in the Thai Buddhist calendar, where the year is 543 years ahead of the Gregorian calendar. Therefore, the year 2566 B.E. in the Thai calendar corresponds to the year 2023 A.D. in the Gregorian calendar.
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.
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