The cabinet yesterday approved the "easy e-receipts" scheme where eligible purchases can be deducted against personal income tax, says Deputy Finance Minister Julapun Amornvivat.
E-receipts may be obtained on select purchases from Jan 16 to Feb 28 next year. They can be used to deduct tax in the 2026 tax filing period.
The value of purchases under the tax rebate programme is capped at 50,000 baht per person: up to 30,000 baht worth of goods sold at shops registered for value-added tax (VAT), and up to 20,000 baht worth of goods sold at community enterprise outlets or One-Tambon-One-Product (Otop) shops. Purchases not eligible for the programme include liquor, beer, tobacco, cars, insurance policies, petrol and internet fees.
Mr Julapun said the measure is expected to generate around 70 billion baht for the economy. He added the easy e-receipt programme does not extend to expenses incurred from travel or purchases of packaged tours, as was earlier speculated. Now may not be the best time to stimulate tourism, as the high season is still in progress.
The cabinet also approved the second phase of the 10,000-baht cash handout scheme for people aged 60 or older who registered with the Tang Rath application earlier. Recipients must make less than 840,000 baht a year with combined savings in the bank of less than 500,000 baht.
They will receive the handout money through the PromtPay account system before Jan 29, said Mr Julapun.
