The industrialist, importer, service provider or other persons having excise tax burden under this Act shall have the duty to pay excise upon:
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.
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 based on the weight, volume, item count or quantity regardless of monetary value or market price.
Product manufactured within the Kingdom
Imported goods
The excise burden begins simultaneously when the import duties for imported goods under the law on customs begin. The Minister may issue a Notification requiring the Customs Department to collect excise on behalf of the Excise Department, and the Minister shall also have the power to require the payment of tax or the placement of money or other securities or the provision of a guarantor as security for tax payment before releasing such goods from the custody of the Customs Department.
Service
The excise burden begins upon receiving the payment for service charge.
Businesses involved in the manufacturing, importing of goods or operating a service facility need 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.
Type 2, for selling every kind of whiskey, lower than 10 liters per one time sell
Type 2, for retail selling tobacco, lower than 1,000 roll per one time selling of Cigarette and Cigar
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.
