Thailand Excise Tax Law


By: Magna Carta Law OfficeBy: Magna Carta Law Office

The industrialist, importer, service provider or other persons having excise burden under this Act shall have the duty to pay excise upon Ad Valorem Duty and/or Specific Duty of goods or service. Ad Valorem Duty is a tax whose amount is based on the value of a transaction or of property, rather than on their weight or the number of units. Specific duty is based on the weight, volume, item count or quantity regardless of monetary value or market price.Businesses involved in the manufacturing, importing of goods or operating a service facility will be required to register for Excise tax. If the industrialist or service provider of a service facility has more than one factory or service facility, he shall submit a request separately for each factory or service facility. A request for excise registration must be submitted to the Excise Area Office where the factory, business office or service facility is located, within thirty days before the date of production, the start date of import, or the start date of service. The excise tax shall be no more than the rate which is specified by the Excise Tariff Schedule. This shall apply at the time the excise liability arose.

Liquor and Tobacco Selling License Registration Fees under the New Excise ActWhiskey Selling License Type 2, for selling every kind of whiskey, lower than 10 liters per one time sell For entrepreneurs who registered VAT 2,000 Baht per year(Entrepreneurs earning more than 1.8 Million Baht income have to register VAT) Non-VAT registered 300 Baht per year Tobacco Selling License

Type 2, for retail selling tobacco, lower than 1,000 roll per one time selling of Cigarette and Cigar VAT registered  500 Baht per year

Non-VAT registered 100 Baht per year

The above mentioned fees do not include the fee of Administrative Organization at 10%.According to the Excise Act B.E. 2560, the person with excise burden under this Act shall have the duty to pay additional excise for goods or services in support of local government at the rate specified in a Royal Decree but no more than ten percent of the excise. Entertainment or recreation business which provides food and alcohol beverage (nightclub, discotheque, pub, bar, cocktail lounge) and close after midnight has to pay 10% tax from all income.

A person with excise burden who fails to conduct excise filing in order to avoid or evade excise payment shall be liable to a term of imprisonment of not exceeding six months or to a fine of not exceeding 200,000 Baht or both.