In January 2023, the Thai Cabinet approved an extension of tax measures to support e-tax systems for another three years (from 1 January 2023 to 31 December 2025), with the goal of encouraging taxpayers to deduct and remit taxes through the e-withholding tax system.
The Cabinet resolution approved the following key tax measures:
- Expenses related to the investment in e-tax systems can be deducted twice.
- Reduced withholding tax rates for e-withholding tax system users.
Effective date: 1 January 2023