Tax Reduction Measures Easy E – Receipt 
Maximum Tax Deduction 50,000 baht 
K C Mahanakorn Co., Ltd. is pleased to inform you that we can issue electronic tax invoices via the e-Tax Invoice & e-Receipt system from the Revenue Department, making your transactions more convenient.
What is Easy E-Receipt?
Previously known as e-Refund, Easy E-Receipt is another economic stimulus measure allowing individual taxpayers to deduct expenses for purchasing goods and services, up to 50,000 baht, from their taxable income. The principle is similar to “โครงการช้อปดีมีคืน”, but with some updated conditions.
Tax Refund Rates
Annual Net Income 0 – 150,000 baht : Exempt from tax, no tax refund entitlement.
Annual Net Income 150,001 – 300,000 baht : Tax rate of 5%. With a full purchase of 50,000 baht, eligible for a maximum tax refund of 2,500 baht.
Annual Net Income 300,001 – 500,000 baht : Tax rate of 10%. With a full purchase of 50,000 baht, eligible for a maximum tax refund of 5,000 baht.
Annual Net Income 500,001 – 750,000 baht : Tax rate of 15%. With a full purchase of 50,000 baht, eligible for a maximum tax refund of 7,500 baht.
Annual Net Income 750,001 – 1,000,000 baht : Tax rate of 20%. With a full purchase of 50,000 baht, eligible for a maximum tax refund of 10,000 baht.
Annual Net Income 1,000,001 – 2,000,000 baht : Tax rate of 25%. With a full purchase of 50,000 baht, eligible for a maximum tax refund of 12,500 baht.
Annual Net Income 2,000,001 – 5,000,000 baht : Tax rate of 30%. With a full purchase of 50,000 baht, eligible for a maximum tax refund of 15,000 baht.
Annual Net Income 5,000,001 baht and above : Tax rate of 35%. With a full purchase of 50,000 baht, eligible for a maximum tax refund of 17,500 baht.
Conditions
- The project starts from January 1 to February 15, 2024.
- Use to reduce taxes for 2024 (filed in early 2025). Expenses up to 50,000 baht are eligible for tax benefits.
- Must be for goods or services from vendors issuing electronic tax invoices through the Revenue Department’s e-Tax Invoice & e-Receipt system only.
Eligible Goods and Services
- General goods and services that are subject to VAT.
Use electronic tax invoices as evidence for tax deductions
Goods Not Subject to VAT but Exempted
- Books, newspapers, and magazines
- E-Books
- OTOP products
Use electronic tax invoices as evidence for tax deductions
Goods and Services Not Eligible
- Alcohol beverage
- Tobacco
- Motor vehicles, motorcycles, and boats
- Fuel and gas for vehicles
- Utilities Expense, water bill.
- Electricity bill, Telephone bill, Internet bill, and services under long-term agreements that started before January 1, 2024, or end after February 15, 2024, even if paid between January 1 and February 15, 2024.
- Property insurance premiums
For further inquiries, please contact:
Tel. : 02-678-2530-40
Fax : 02-678-2550-51
E-mail : sale@kcbkk.com หรือ info@kcbkk.com
Facebook : KC Mahanakorn Co.,Ltd. https://www.facebook.com/kcmahanakorn
Line official ID: @kcbkk https://lin.ee/pycb2T6
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