excise.go.th · 2016. 4. 11. · development. also the organization’ s important role is to...

Annual Report 2012The Excise Department

The Excise Department, under the supervision of the Finance Ministry, is an important organization responsible for driving the country’s economic growth and stability. Its main responsibility is to collect tax revenue, which enables the government to spend for national development. Also the organization’ s important role is to prevent and suppress offences related to excise law and to establish tax collection standard to support Thai business and industrial operators. With such standard and continuous improvment, Thailand will be able to increase its competitiveness and ready for the ASEAN Economic Community (AEC) integration in 2015, a mission and a great opportunity for the country to become a leader of the ASEAN region.

May I extend my sincerest appreciation to the executives and employees of the Excise Department for their contribution to the country and for their commitment to perform their duties for the benefits of the nation and its people. I wish all of them a greater success in the future and healthiness to contribute their support to the Excise Department and government for the mutual benefit of Thailand.

(Mr.Kittirat Na-Ranong) Deputy Prime Minister and Minister of Finance

Message from the Deputy Prime Minister and Minister of Finance

8Annual Report 2012The Excise Department

The Excise Department is one of major tax collecting organizations under the Royal Thai Government. The past several decades have seen the Excise Department having never stopped improving efficiency of its tax collection administration and organizational management. This is due to its strong determination to cope with its constantly changing environ-ments. The Department is strongly committed not only to ensure fairness and equity in its tax collection administration and to build mechanisms for controlling consumption of luxury goods, but also to sustainably contribute to economic growth of the nation.

Moreover, the Excise Department also plays an important role in implementing the First Time Car Buyer scheme which is one of the urgent policies of the Royal Thai Government to be implemented in the first year of the Yingluck Shinawatra administration, together with other fiscal policies to help improve the quality of life of Thai citizens as a whole; for example, the use of excise tax scheme to control consumption of certain goods which can cause adverse health effects in humans, the host of public relation activities to help the public including children and youth to understand and support the prevention and suppression of offences against the Excise Laws which aims to celebrate Her Majesty the Queen’s 80th birthday anniversary and His Royal Highness Crown Prince Vajiralongkorn’s 60th

birthday anniversary this year.

As a result, the role of the Excise Department under the context of the ASEAN Community cannot be limited only to its mission set by law like in the past, but it from now on has to address its readiness in coping with any changes according the ASEAN Free Trade Agreement as a result of the ASEAN Economic Community (AEC) and, at the same time, to keep taking Corporate Social Responsibility (CSR) into the heart of its business seriously.

As a minister who is in charge of the Excise Department, I would like to express my deepest and sincere gratitude to all of the Department’s management and personnel in taking part in the success of many government policies and relentlessly contributing to the development of the nation.

(Mr.Tanusak Lekuthai) Deputy Minister of Finance

Message from the Deputy Minister of Finance

9

Message from the Director General

After the flood disaster in late 2011, Thai economy quickly recovered in 2012 with continuing positive trend. The private sector demand, including private consumption and investment, rapidly returned to the pre-flood level. Other factors supporting economic recovery are various government policies, such as increase in minimum wage and government officials’ salary, paddy mortgage scheme, the first-car scheme tax rebates, the first-home scheme tax rebates and excise tax reduction on diesel oil from THB 5.310 per litre to THB 0.005 per litre.

The Excise Department, with its responsibility assigned by the Ministry of Finance, had to work hard to ensure tax collection efficiency. In the fiscal year 2012, the Excise Department collected THB 379,653.06 million tax, representing 16.14 per cent of the government’s net income. The successful tax collection is a result of improved efficiency in tax collection system, auditing and goods control systems as well as continuous and serious prevention and suppression of breach of excise law. In the fiscal year 2012, the Excise Department also continued various activities in order to achieve the four strategies as follows:

Improvement of tax collection efficiency to support the fiscal sustainability: The Excise Department increased excise rates for cigarettes and alcohol, fees charged on various licenses and permission. It has stepped up suppression on offence related to excise law, both by land and by sea. GPS system was installed at check points along the border nationwide to monitor oil transport by roads and prevent illegal oil smuggling. Closed-circuit TV (CCTV) and weight scales were installed nationwide to control and monitor oil transport into and outside of the country. The Excise Department bought patrol boats equipped with advance technology that enables precise and efficient monitoring of smuggling of goods with the help of Inmarsat C satellite as well as trunk radio and radar that feed data and information to the Excise Department’s crime prevention and suppression center.

Promotion of sustainability of economy, society, environment and energy: The Excise Department has continuously upgraded the quality of alcohol, fruit and vegetable juices as well as oil and oil products using state-of-the-art lab and mobile labs. During the flood disaster, the department lent a hand to flood affected business operators and people by turning the Excise Department Official Club into a help center for flood-affected officials and turning the Tax Collection Development Institute Office in Nonthaburi as the help center for the flood-affected people. Ratchawat Patrol Boat was used to transport flood victims. In addition, excise payment submission period was extended for flood affected industrial and business operators. After the flood, the department renovated Tetsaban Sappasamit Bamrung School, Phra Nakhon Sri Ayutthaya province. The campaign “Sappasamit Canal… the Life and Heart of Community” was launched to raise public awareness on waterway and water resource preservation.

Service excellence enhancement to meet with international standards: IT system was upgraded to support the government’s “first-car scheme” according to the Cabinet resolution dated 13 September 2011, in which consumers have granted tax rebates on their first car purchase from 16 September 2011 - 31 December 2012. Telephone system and call center have been upgraded. The four digit telephone number or “Excise Department Hotline 1713” was set up to offer greater convenience and improved information services for tax payers and general public. The hotline, operates from 08.30-16.30 hours every day,


also serves as the center for complaint receiving while reports on offence related to excise laws are accepted through the hotline 24 hours.

Dynamic organizational management based on good governance principle: “STARS” values were implemented internally to drive the department to becoming a leading organization with Standardization, Transparency, Account-ability, Rapid & Simplicity and Satisfaction. The department aims to achieve excel-lence in tax collection and public service by encouraging all units within the Department and employees to create innovations critical to service development by creating the “Excise Innovation Awards”. To establish enhancing work environment, the department has continu-ously improved government official services and benefits and promoted personal development through education and trainings. The Excise Department has promoted learning environment in order to encourage its officials and employees to continuously upgrade their capability and knowledge as well as efficiently applying their knowledge into their work.

This 2012 Annual Report best reflects the Excise Department’s efforts to materialize its policies for the benefit of the country and collects our successes in achieving our goals and objectives that contribute to the sustainable growth and stability of the country.

May I extend my sincerest appreciation to all tax payers for your cooperation and support for the Excise Department and to all members of the management, government officials and employees for their great contribution to our success today.

(Mr.Somchai Poolsavasdi) Director General of the Excise Department

11

Dynamic Organization for World-Class Tax Collection Standard for Social Protection and GREEN Economy

1. Enhancing fiscal sustainability2. Promoting competiveness and economic Development 3. Supporting social protection and GREEN economy4. Improving service for excellency5. Developing efficient administration

1. Increasing tax collection efficiency to promote fiscal sustainability2. Development of sustainable economy, society, environment and energy 3. Service excehence enhancement to meet with international standards4. Dynamic organization management based on good governance principle

Strategic Operations of the Excise Department

Vision

Mission

Strategies

STARS

S - Standardization T - Transparency A - Accountability R - Rapid & simplicity S - Satisfaction


The Excise Department’s Organization Structure

Mr. Somchai Poolsavasdi

Director General

Internal Audit Group

Dr. Boonchai Pitakdamrongkij

Consultant in Excise Tax Strategy

Mr. Chumpol Rimsakorn

Deputy Director General

Mrs. Somnee Mongkolpod


Mr. Thammasak Laoraiem


Ms. Sushitra Laohawattanapinyo


Mr. Chumpol Rimsakorn

Acting Consultant in Tax Development Administration

Mr. Thammasak Laoraiem

Acting Consultant in Excise Control System Development

Bureau of Tax Planning

Bureau of Human Resource Management

Information Centre Department Secretary Office

Executive System Development Group

Goods and Exhibit Analysis Office

Regional Excise Offices 4th




Bureau of Legislation

Bureau of Finance and Revenue

Regional Excise Offices 1st

Regional Excise Offices 2nd


Bureau of Investigation, Prevention and Suppression

Bureau of Tax Collection Standard and Development 1

Technical Development and Audit Office

Bureau of Tax Collection Standard and Development 2

Regional Excise Offices 3rd

Regional Excise Offics 8th

Regional Excise Offics 9th

Playing Cards Factory Liquor Distillery Organization

13

Strategy 1: Tax collection to promote fiscal sustainability

Goal 1.1: Meeting the target for tax collection Strategy 1.1: Equitable and fair tax collection 1) Tax collection monitoring and analysis 2) Prevention and suppression of an action that breaks the Excise Tax Act Project 3) Proactive tax investigation project

Goal1.2:Establishingconfidenceinthedepartment’smanagementamongstakeholders Strategy 1.2: Participation of stakeholders in management and administration 4) Public hearing 5) Meet the battery producers and traders for enhanced integration

Goal1.3:Effectivenessenhancement Strategy 1.3.1: Tax collection audit and control 6) Installation of meters and computerized remote communication system project 7) Tax collection and ethanol transport control system project 8) Large and semi-large tax payers supervision project 9) Excisegoodsanalysisforenhancedtaxcollectionefficiency 10) Goods and exhibit analysis to support crime prevention and suppression project 11) Technical investigation project 12)Serviceproviderefficiencyenhancementproject

The Excise Department’s Strategic Plan: Fiscal Year 2012Strategies, Goals, Tactics, and Operation Plans


Strategy1.3.2: Tax collection management standard 13) Tax collection standard formulation project (Liquor and Turkish or Parlour Massage) 14) Tax collection standard formulation project (Automobile and Petroleum)

Strategy 2 : Develop sustainable economy, society, and environment

Goal2.1:Economy,society,andenvironmentarewellprotected Strategy 2.1: Quality of life and environment improvement 15) Tax measure formulation and improvement to support/protect economy, society and the environment project 16) Liquor quality development using mobile lab project 17) Beverage quality development using mobile lab project

Goal2.2:Promotingresponsibilitytowardssocialandcommunity Strategy 2.2.1: Model community development 18) Public participation in public administration Strategy 2.2.2: Building good corporate image and community relations 19) Excise for Society Project 20) Campaign for road accident prevention and reduction during New Year and Songkran festivals 21) Flood victim assistance center project

Goal2.3:Modernizinglaws Strategy 2.3: Amendment and development of laws to best address current changes 22) Amendment of laws to best address current situation project

Strategy 3 : Service excehence enhancement to meet with international standards

Goal3.1:Beinganorganizationwithreliabletaxcollectionservicestandard Strategy 3.1: Tax related service standard formulation and improvement 23)SmartOffice systemdevelopment anddeployment andExciseDepartment corporate image enhancement

Goal3.2:Improvingpublicservice Strategy3.2:Servicestandardefficiencyimprovement 24) IT system development to support the First Car rebating Policy

Goal3.3:CommunicatingExcise’sidentities Strategy 3.3: Proactive public relations 25)ExciseDepartmentpublicrelationsproject

Strategy 4: Dynamic organization management based on good governance principle

Goal4.1:Developingqualitymanagementsystemacrosstheentireorganization Strategy4.1:Developmenttowardscorporateexcellence 26) Public administration quality workshop - progressive level

15

27) Mini PMQA 28) Management and administration quality model Goal4.2:Eliminatinginternalcorruptionproblems Strategy 4.2: Reduction of organizational fraud 29) Internal audit based on good governance principle 30) Prevention and suppression of fraudulent actions in the public sector

Goal4.3:Operationaltransparencyenhancement Strategy 4.3: Transparent operation standard development 31) Good governance promotion road map 32) Respect for rules and regulations campaign among fuel ethanol production plant workers 33) Petroleum and petroleum products business process study 34)TransparencystandardfortheExciseDepartment

Goal4.4:Bondingandvaluecreatingtoreinforcepersonnel’sworkspirit Strategy 4.4.1: Work skill enhancement 35) Human resource development project Strategy 4.4.2: Personnel’s morale enhancement 36)MasterDegreescholarshipproject Strategy4.4.3:Employeebenefitimprovementtomeetactualneeds 37) Employee’s children scholarship project

Goal4.5:Informationtechnologymanagementandselectiontodrivechange Strategy 4.5: State-of-the-art IT system for operation and management 38) Improvement and development of information system connection with the CustomsDepartment’NSWsystem 39) Server replacement and expansion to support increased works of the ExciseDepartment

Goal4.6:Promotinglearningorganizationcultureandencouraginginnovationcreation Strategy 4.6: Innovation and learning promotion 40) Excise Innovation Awards project 41) Knowledge management project 42) Excise tax revenue forecast workshop

Annual Report 2012The Excise Department16

Excise Tax Rate

As of 11 January 2013

Item Ad Valorem%

Ad Valorem%

Per VolumeTHB

Per VolumeTHB

Ceiling Applied Rate

Excise Tax Rate

1. Petroleum and Petroleum Products 1.1 Gasoline and Similar Products (1) Unleaded Gasoline 42 10.00 baht/litre 0 7.000 baht/litre (2) Gasoline other than (1) 42 10.00 baht/litre 0 7.000 baht/litre (3) Unleaded Gasoline Imported for Resell to Priviledged 42 10.00 baht/litre exempted Individuals according to Agreement between Thailand and United Nations or International Laws or Agreement with Foreign Countries or Diplomatic Reciprical Basis as per Regulations, Procedures and Conditions specified by Director General (4) Gasohol E10 under the criteria and conditions stated 42 10.00 Baht/litre 0 6.300 Baht/litre in the announcement by the Minister (5) Gasohol E20 under the criteria and conditions stated 42 10.00 Baht/litre 0 5.600 Baht/litre in the announcement by the Minister (6) Gasohol E85 under the criteria and conditions stated 42 10.00 Baht/litre 0 1.050 Baht/litre in the announcement by the Minister 1.2 Naphtha reformate, Pyrolysis, Gasoline and other fluids with similar properties - Naphtha reformate, Pyrolysis, Gasoline and other fluids 42 10.00 baht/litre 36 7.000 baht/litre with similar properties 1.3 Kerosene and Similar Lighting Oil - Kerosene and Similar Lighting Oil 34 4.00 baht/litre 0 3.055 baht/litre 1.4 Fuel oil for Jet Plane (1) Fuel oil for jet Airplane which is not an aircraft 34 4.00 baht/litre 23 3.00 baht/litre (2) Fuel oil for Jet Airplane for Domestic Aircraft as per 34 4.00 baht/litre 1 0.20 baht/litre Regulations, Procedures and Conditions specified by Director General (3) Fuel for Jet Airplane used as Fuel for Outbound 34 4.00 baht/litre exempted Aircraft as per Regulations, Procedures and Conditions specified by Director General 1.5 Gasoline and other similar types of oil (1) Diesel with sulphuric content exceeding 0.005 34 10.00 baht/litre 0 5.3100 baht/litre percent by weight (2) Diesel with sulphuric content not exceeding 0.005 34 10.00 baht/litre 0 0.005 baht/litre percent by weight (3) Diesel to be Sold in Contiguous Zone of the Kingdom 34 10.00 baht/litre exempted as per Regulations, Procedures and Conditions specified by Director General (4) Diesel to be Sold in Contiguous Zone of the Kingdom 34 10.00 baht/litre exempted for Vassles Registered under the Thai Vassle Act B.E. 2481 (1938) and the Remaining Fuel for Normal Use of Such Vassle while Travelling into the Kingdom


Item Ad Valorem%

Ad Valorem%

Per VolumeTHB

Per VolumeTHB


(5) Diesel with Methylester Bio-Diesel of Fatty Acid not 34 10.00 baht/litre 0 0.005 baht/litre less than 4 percent as per Rules, Procedures and Conditions specified by Director General (6) Diesel oil used in ships traveling regularly in the joint 34 10.00 Baht/litre exempted development area between Thailand and Malaysia specified by Director General 1.6 Natural Gas Liquid (N.G.L) and similar (1) Natural Gas Liquid (N.G.L) and similar products 42 10.00 baht/litre 36 5.310 baht/litre (2) Natural Gas Liquid (N.G.L) and similar products 42 5.00 baht/litre exempted to be used in refining process of a refinery 1.7 Liquid Petroleum Gas (L.P.G), Propane and similar products (1) Liquid Petroleum Gas (L.P.G), Propane and similar 34 9.00 baht/kg. 0 2.17 baht/kg. products (2) Liquid Propane and similar products 34 9.00 baht/kg. 23 2.17 baht/kg. (3) Liquefied Petroleum Gas (LPG), Propane Gas and 34 9.00 baht/kg. exempted Similar Gases used in Electricity Generation which would be wholly sold to the Electricity Generating Authority of Thailand as per Rules, Procedures and Conditions specified by Director General 1.8 Liquid Methane, Liquid Ethane, Liquid Butane, Butane isomer in liquid form and gas or similar products (1) Liquid Methane, Liquid Butane Butane isomer 34 13.00 baht/kg. exempted in liquid form and gas or similar products (2) Liquid Ethane 34 13.00 baht/kg. 23 2.17 baht/kg. 1.9 Liquid Ethylene, Liquid Propylene, Liquid Butylene, Bytylene isomer in liquid form, Liquid Butadiene and similar products (1) Liquid Ethylene, Liquid Propylene, Liquid Butylene, 34 9.00 baht/kg. 23 2.17 baht/kg. Bytylene isomer in liquid form, Liquid Butadiene and similar products (2) Liquid Ethylene and similar products only with purity 34 9.00 baht/kg. exempted exceeding 95 percent (3) Liquid Propylene, Liquid Butylene Butylene isomer 34 9.00 baht/kg. exempted in liquid form, Liquid Butadiene and similar products only with purity exceeding 90 percent 1.10 Methane Gas, Ethane Gas, Propane Gas, Butane Gas, Butane isomer in gas form and similar products (1) Ethane Gas 34 13.00 baht/kg. 23 2.17 baht/kg. (2) Propane Gas 34 13.00 baht/kg. 23 2.17 baht/kg. (3) Methane Gas, Ethane Gas Butane isomer in gas 34 13.00 baht/kg. exempted form and similar products 1.11 Ethylene, Propylene, Butylene, Butylene isomer in gas form and similar products

19

Item Ad Valorem%

Ad Valorem%

Per VolumeTHB

Per VolumeTHB


(1) Ethylene, Propylene, Butylene, Butylene isomer 34 9.00 baht/kg. exempted in gas form and similar products 1.12 Fuel oil or similar products 42 10.00 baht/litre 5 - 1.13 Product which is mixture of bitumen used as fuel (1) Product which is mixture of bitumen used as fuel 42 10.00 baht/litre 12 - (2) Products as part of Pitumen used as Fuel for Electricity 42 10.00 baht/litre 1 - Genertion which would be wholly sold to the Electricity Generating Authority of Thailand as per Rules, Procedures and Conditions specified by Director General 1.14 Hydrocarbon Solvent only with qualities as per specified by the Director General (1) Hydrocarbon solvent only with properties as per 42 10.00 baht/litre 30 - specified by Director General (2) Hydrocarbon solvent only with properties to be used in 42 10.00 baht/litre exempted - manufacturing plant as per specified by Director General 1.1-1.14 (1) Oil and Oil Products Manufactured I by the industrial - - exempted - Entrepreneur and Used within the Manufacturing Process of such Industry as per Rules and Conditions specified by Director General (2) Oil and Oil Products Used as Raw Materials - - exempted - or Part of Production within Oil and Oil Product Plantas per Rules and Condtions specified by Director General

2. Beverage

2.1 Artificial mineral water, soda and soft drink with no added sugar or other sweeteners and favouring agent (1) in a container with capacity not exceeding 440 c.c. 25 0.77 baht/container 25 0.77 baht/container (2) in a container with capacity Exceeding 440 c.c. 25 0.77 baht/440 c.c. 25 0.77 baht/440 c.c. (3) produced or packed or pumped from drink 25 0.77 baht/440 c.c. 25 0.77 baht/440 c.c. vending machine 2.2 Mineral water and soft drink with added sugar or other sweeteners or favouring agent and other non-alcoholic drinks excluding fruit or vegetable juice as per specified in 2.3 (1) in a container with capacity not exceeding 440 c.c. 20 0.45 baht/container 20 0.37 baht/container (2) in a container with capacity exceeding 440 c.c. 20 0.45 baht/440 c.c. 20 0.37 baht/440 c.c. (3) produced or packed or pumped from drink 20 0.45 baht/440 c.c. 20 0.37 baht/440 c.c. vending machine 2.3 Fruit juice (incl. Grape must) and vegetable juice, without fermentation and added alcohol, whether or not with sugar or other sweeteners


Item Ad Valorem%

Ad Valorem%

Per VolumeTHB

Per VolumeTHB


(1) in a container with capacity not exceeding 440 c.c. 20 0.45 baht/container 20 0.37 baht/container (2) in a container with capacity exceeding 440 c.c. 20 0.45 baht/440 c.c. 20 0.37 baht/440 c.c. (3) produced or packed or pumped from drink 20 0.45 baht/440 c.c. 20 0.37 baht/440 c.c. vending machine - Fruit juice (incl. Grape must) and vegetable juice, without fermentation and added alcohol, whether or not with sugar or other sweeteners, and with Ingredients as specified by the Director General and with prior permission from the Director General (1) in a container with capacity not exceeding 440 c.c. 20 0.45 baht/container 4 0.11 baht/container (2) in a container with capacity exceeding 440 c.c. 20 0.45 baht/440 c.c. 4 0.11 baht/440 c.c. (3) produced or packed or pumped from drink 20 0.45 baht/440 c.c. 4 0.11 baht/440 c.c. vending machine - Fruit juice (incl. Grape must) and vegetable juice, without fermentation and added alcohol, whether or not with sugar or other sweeteners, and with Ingredients as specified by the Director General and with prior permission from the Director General (1) in a container with capacity not exceeding 440 c.c. 20 0.45 baht/container exempted - (2) in a container with capacity exceeding 440 c.c. 20 0.45 baht/440 c.c. exempted - (3) produced or packed or pumped from drink 20 0.45 baht/440 c.c. exempted - vending machine

3. Electrical Appliances

3.1 Air-conditioning unit with motor-driven fan and thermostat, 30 - 15 - whether or not with humidity control unit with capacity of not exceeding 72,000 BTU/hour (1) for used in vehicle 30 - 15 - (2) others from (1) 30 - exempted - 3.2 Lighting and chandelier for ceiling or wall, excluding 15 - 15 - those for public open space or public road (1) Lighting 15 - exempted - (2) Chandeliers other than those made from or contain 15 - exempted - partial lead crystal or other type of crystal (3) Chandelier made from or contain partial lead crystal 15 - 15 - or other type of crystal

4. Lead crystal and other type of crystal

4.1 Lead crystal and other type of crystal (1) for used as table ware, kitchen ware, In bathroom, 30 - 15 - office, interior decoration or other similar purposes (2) Beads, imitation pearls, imitation gems or semi 30 - 15 - imitation gems and crystal made into similar small

21

Item Ad Valorem%

Ad Valorem%

Per VolumeTHB

Per VolumeTHB


objects and products made from such materials except imitation jewelry and jewel, glass eye other than prosthesis small figure and other ornament made from glass and molded by blow lamp except imitation jewelry and jewel in spherical shape with nominal diameter not exceeding 1 mm. (3) Products in (1) or (2) to be used as raw materials 30 - exempted - or parts of other products or artifacts according to the terms and Conditions specified by the Director General (4) Others 30 - exempted -

5. Automobile

5.1 Passenger Car (1) Passenger Car - with cylindrical volume not exceeding 2,000 c.c. and 50 30 engine power not exceeding 220 horse power (HP) - with cylindrical volume exceeding 2,000 c.c. 50 35 but not exceeding 2,500 c.c. and engine power not exceeding 220 horse power (HP) - with cylindrical volume exceeding 2,500 c.c. 50 40 but not exceeding 3,000 c.c. and engine power not exceeding 220 horse power (HP) - with cylindrical volume exceeding 3,000 c.c. or with 50 50 engine power Not exceeding 220 horse power (HP) (2) Pick-up Passenger Vehicle: PPV - with cylindrical volume not exceeding 3,250 c.c. 50 20 - with cylindrical volume exceeding 3,250 c.c. 50 50 (3) Double Cab Vehicle with specifications as per specified by the Minister of Finance - with cylindrical volume not exceeding 3,250 c.c. 50 12 - with cylindrical volume exceeding 3,250 c.c. 50 50 (4) Passenger car with specification as per specified by the Minister of Finance which is made from pick-up truck or chassis with windshield of pick-up truck or modified from pick-up truck (4.1) produced or modified by industrial entrepreneur as per qualified by the Minister of Finance - with cylindrical volume not exceeding 50 3 3,250 c.c. - with cylindrical volume exceeding 3,250 c.c. 50 50 (4.2) modified by modifier as per clause 144, third, 50 tax rate according to (1) taxable. according to clause 144. fifth passsenger car


Item Ad Valorem%

Ad Valorem%

Per VolumeTHB

Per VolumeTHB


5.2 Passenger car with seating not exceeding 10 seats - with cylindrical volume not exceeding 2,000 c.c. and 50 30 engine power not exceeding 220 horse power (HP) - with cylindrical volume exceeding 2,000 c.c. 50 35 but not exceeding 2,500 c.c. and engine power not exceeding 220 horse power (HP) - with cylindrical volume exceeding 2,500 c.c. 50 40 but not exceeding 3,000 c.c. and engine power not exceeding 220 horse power (HP) - with cylindrical volume exceeding 3,000 c.c. 50 50 or engine power exceeding 220 horse power (HP) 5.3 Passenger car or public transport vehicle with and seating not exceeding 10 seats (1) Passenger car or public transport vehicle with seating 50 exempted not exceeding 10 seats used as ambulance of governmental agency, hospital or charitable organization as per terms and condition and number specified by the Ministry of Finance (2) Eco Car (2.1) Hybrid Electric Vehicle - with cylindrical volume not exceeding 3,000 c.c. 50 10 - with cylindrical volume exceeding 3,000 c.c. 50 50 (2.2) Electric Powered Vehicle 50 10 (2.3) Fuel Cell Powered Vehicle 50 10 (2.4) Eco Car (2.4.1) Gasoline engine with cylindrical 50 17 volume not exceeding 1,300 c.c. (2.4.2) Diesel engine with cylindrical 50 17 volume not exceeding 1,400 c.c. (3) Passenger car or public transport vehicle with seating not exceeding 10 seats using alternative energy with cylindrical volume not exceeding 3,000 c.c. with specification as per specified by the Minister of Finance (3.1) Capable of Using Petrol with Ethanol not less than 20 percent whereas such Petrol is Available in General Petrol Stations as per Rules and Conditions specified by Director General (3.1.1) with cylindrical volume not exceeding 50 25 2,000 c.c. and engine power not exceeding 220 horse power (HP) (3.1.2) with cylindrical volume exceeding 50 30 2,000 c.c. but not exceeding 2,500 c.c. and engine power not exceeding 220 horse power (HP)

23

Item Ad Valorem%

Ad Valorem%

Per VolumeTHB

Per VolumeTHB


(3.1.3) with cylindrical volume exceeding 50 35 2,500 c.c. but not exceeding 3,000 c.c. and engine power not exceeding 220 horse power (HP) (3.2) able to use natural gas as fuel 50 20 (3.3) E85 capable cars (3.3.1) Cylinder replacement of between 50 22 1,780-2,000 cubic centimetres and with no more than 220 HP (3.3.2) Cylinder replacement of between 50 27 2,000-2,500 cubic centimetres and with no more than 220 HP (3.3.3) Cylinder replacement of between 50 32 2,500-3,000 cubic centimetres and with no more than 220 HP (4) Motor tricycle and passenger car produced with motorcycle engine with engine power not exceeding 250 c.c. (4.1) Motor Tricycle 50 5 (4.2) Passenger car produced with motorcycle 50 5 engine with power not exceeding 250 c.c. 5.4 Pick-up truck designed to have total weight including loading weight not exceeding 4,000 kilogramme (1) with cylindrical volume not exceeding 3,250 c.c. (1.1) with specification as per specified by 50 3 the Ministry of Finance (1.2) with specification other than (1.1) 50 18 (2) with cylindrical volume exceeding 3,250 c.c. 50 50

6. Boat

Yacht and boat used for leisure purpose 50 - exempted -

7. Perfume and Cosmetic

(7.1) Essential oil and fragrant essence, excluding of 20 - 15 - perfume and fragrant essence in (3) (7.2) Essential oil 20 - exempted - (7.3) Perfume and fragrant essence which is local 20 - exempted - product and produced domestically

8. Carpet and Animal hair floor covering

(8.1) carpet and animal hair floor covering materials 30 - 20 - (8.2) others from above 30 - exempted -


Item Ad Valorem%

Ad Valorem%

Per VolumeTHB

Per VolumeTHB


9. Motorcycle

(9.1) with cylindrical volume not exceeding 150 c.c. 30 - 3 - (9.2) with cylindrical volume exceeding 150 c.c. 30 - 5 - but not exceeding 500 c.c. (9.3) with cylindrical volume exceeding 500 c.c. 30 - 10 - but not exceeding 1,000 c.c. (9.4) with cylindrical volume exceeding 1,000 c.c. 30 - 20 - (9.5) others 30 - exempted - This is not compulsory for operators who manufacture motorcycles from reused materials and parts.

10. Marble and granite 30 - exempted -

11. Battery

(11.1) Battery 30 - 10 - (11.2) Battery using raw materials or manufacturing 30 - exempted - component from battery whose excise tax has been paid according to the terms and conditions specified by the Director General

12. Ozone Depleting Halogenated Hydrocarbon Acrylic

(12.1) Carbon Tetrachloride 30 - 30 - (12.2) Trichloroethane 30 - 30 - (12.3) Trichlorofluoromethane 30 - 30 - (12.4) Dichlorodifluoromethane 30 - 30 - (12.5) Trichlorotrifluoroethane 30 - 30 - (12.6) Dichlorotetrafluoroethane 30 - 30 - (12.7) Chloropentafluoroethane 30 - 30 - (12.8) Bromochlorodifluoromethane 30 - 30 - (12.9) Bromotriflufluoromethane 30 - 30 - (12.10) Dibromotetrafluoroethane 30 - 30 - (12.11) Others from (12.1 to 12.10) 30 - exempted -

Entertainment or Recreational Activities

13. Nightclub and Discotheque

(13.1) Incomes of business providing food and drink and 20 - 10 - dance with live music or audio equipment or other performance for entertaining purpose (13.2) Other incomes 20 - exempted -

14. Turkish Bath or Parlour Massage

(14.1) Incomes from providing bathing or sauna and massage services - Incomes from providing bathing or sauna and 20 - 10 - massage service with service provider

25

Item Ad Valorem%

Ad Valorem%

Per VolumeTHB

Per VolumeTHB


- Incomes from providing bathing or sauna and 20 - exempted - massage service in educational institute or temple or religious place - Incomes from providing bathing or sauna and 20 - exempted - massage service in hospital or clinic according to Clinical Laws - Incomes from providing bathing or sauna and 20 - exempted - massage service in beauty salon or health care centre according to the terms and conditions specified by the Director General (14.2) Other incomes 20 - exempted -

Gamble

15. Horse Racing Course

(15.1) Admission Fee 20 - 20 - (15.2) Incomes from gambling after deduction of prize money 20 - 20 - for winners from such gambling (15.3) Other incomes 20 - exempted -

16. Incomes from lottery issuance 20 - exempted -

Activity with Adverse Effect on the Environment

17. Golf Course

(17.1) Membership Fee 20 - 10 - (17.2) Course Usage Fee 20 - 10 - (17.3) Other incomes 20 - exempted -

Business by Government Permission or Concession

18. Telecommunication Business (18.1) Basic Phone Business - Income form providing domestic call service 50 - 0 - - Income form providing international call service 50 - 0 - only from those received in county - Other income 50 - exempted - (18.2) Mobile Phone or Cellular Radio - Income form providing domestic call service 50 - 0 - - Income form providing international call service 50 - 0 - only from those received in the country - Other income 50 - exempted - (18.3) other 50 - exempted -

19. Liquor

(19.1) Brewed Beverage (1) Beer 60 100 baht/litre 60 100 baht/litre of pure alcohol of pure alcohol


Item Ad Valorem%

Ad Valorem%

Per VolumeTHB

Per VolumeTHB


(2) Wine and Sparking Wine from Grape 60 100 baht/litre 60 100 baht/litre of pure alcohol of pure alcohol (3) Local Brewed beverage 60 100 baht/litre 25 70 baht/litre of pure alcohol of pure alcohol (4) Others from (1) (2) and (3) 60 100 baht/litre 25 70 baht/litre of pure alcohol of pure alcohol (19.2) Distilled Beverage (1) White Spirit 50 400 baht/litre 50 150 baht/litre of pure alcohol of pure alcohol (2) Blended Spirit 50 400 baht/litre 50 350 baht/litre of pure alcohol of pure alcohol (3) Special Blend Spirit 50 400 baht/litre 50 400 baht/litre of pure alcohol of pure alcohol (4) Premium Spirit - Whiskey 50 400 baht/litre 50 400 baht/litre of pure alcohol of pure alcohol - Brandy 50 400 baht/litre 50 400 baht/litre of pure alcohol of pure alcohol - Other than Whiskey and Brandy 50 400 baht/litre 50 400 baht/litre of pure alcohol of pure alcohol (5) Ethanol (Spirit with over 80 degree of pure alcohol) - for used in industry or being conversed according 50 400 baht/litre 2 1 baht/litre to the methods specified by the Director General of pure alcohol - for used in medical or scientific purpose according 50 400 baht/litre 0.1 0.05 baht/litre to the methods of pure alcohol - Other than for Industrial and Medical Use 50 400 baht/litre 10 6.0 baht/litre of pure alcohol of pure alcohol - Used in Petrol to be used as Fuel as per Rules exempted specified by Director General

20. Tobacco and Cigarette

(20.1) Pipe Tobacco 90 3 baht/gramme 10 0.01 baht/gramme (20.2) Tobacco - Cigarette 90 3 baht/gramme 87 1.00 baht/gramme - Cigar 90 3 baht/gramme 20 1.00 baht/gramme - Other types of Cigarette 90 3 baht/gramme 10 0.01 baht/gramme - Favoured Pipe Tobacco 90 3 baht/gramme 20 1.00 baht/gramme - Chewing Tobacco 90 3 baht/gramme 10 0.10 baht/gramme

21. Playing card

(21.1) Poker Card, all sizes and types - 100 cards/30 baht - 100 cards/30 baht (21.2) Other Cards, all sizes and types - 100 cards/30 baht - 100 cards/2 baht

27

excise.go.th · 2016. 4. 11. · development. also the organization’ s important role is to...

Documents