Title: Royal Decrees issued under the Revenue Code Regarding Exemption from Revenue Taxes (No. …) B.E. … (Promotion of investment in electronic tax system)

The cabinet approved the following proposals of Ministry of Finance:

1. Approved the draft Royal Decrees issued under the Revenue Code Regarding Exemption from Revenue Taxes (No. …) B.E. … (Promotion of investment in electronic tax system). It stipulates extension of tax measure to promote investment in the electronic tax system, which is expired on December 31, 2025), granting corporate income tax exemption (to be effective from January 1,2026 to December 31, 2027) to companies or juristic partnerships equal to twice the amount of expenses incurred for the following categories:

   1. Expenses for investment in e‑Tax Invoice & e‑Receipt (unchanged)

   2. Expenses for investment in the e‑Withholding Tax (unchanged)

   3. Expenses for the use of services under the e‑Tax Invoice & e‑Receipt system and the e‑Withholding Tax system provided by service providers (unchanged)

   4. Expenses for the use of information system audit services, prepared or transmitted electronically by service providers, paid to the Electronic Transactions Development Agency (ETDA) (newly added)

2. The Royal Decrees prescribe reduction of withholding tax rates from 5%, 3%, and 2% to 1% for payments of assessable income made to juristic persons (excluding foundations or associations) and individuals through the e‑Withholding Tax system (unchanged), effective from January 1, 2026 to December 31, 2027 under two Royal Decrees, in order to promote digital transformation and ensure continued use of the e‑Tax Invoice & e‑Receipt and e‑Withholding Tax systems, as well as to encourage service providers to prepare or transmit electronic data on behalf of taxpayers who face limitations in preparing, filing, or submitting documents electronically.

Title: Royal Decrees issued under the Revenue Code Regarding Exemption from Revenue Taxes (No. …) B.E. …, stipulating extension of tax measure to support financial or property donation to education institutions and sports activities

The cabinet approved in principle 2 Royal Decrees issued under the Revenue Code Regarding Exemption from Revenue Taxes (No. …) B.E. …, stipulating extension of tax measure to support financial or property donation to education institutions and sports activities as proposed by Ministry of Finance.

Gist

The previous benefits expired on December 31, 2024, and the extension will take effect for 3 years from January 1, 2025 to December 31, 2027. Once the two draft Royal Decrees come into force, the Revenue Department will issue a Director‑General’s Notification prescribing the criteria, procedures, and conditions for the tax benefits.

Under the Royal Decrees, donations made by individuals or juristic persons through the Revenue Department’s electronic donation system (e‑Donation) can be deducted at twice the donated amount.

Ministry of Finance has estimated the revenue loss and benefits, pursuant to Sections 27 and 32 of the State Fiscal Discipline Act, B.E. 2561, and anticipates that approximately one million individuals and juristic persons (companies or partnerships) will exercise the tax benefits each year. This will result in an annual revenue loss of about 1.6 billion Baht per year (approximately 4.8 billion Baht over 3 tax years), out of which 1.54 billion Baht arises from the tax measure supporting education, and about 60 million Baht per year from the tax measure supporting sports. These measures will encourage continued participation by the private sector and the public in supporting education and sports in the country, while also helping to reduce fiscal burden on the country.

Title: Religious ceremonies dedicated as royal merit to Her Royal Highness Princess Bajrakitiyabha Narendira Debyavati

The cabinet approved the following proposals of the Prime Minister’s Office:

1. Approved the organization of merit-making ceremonies on the 7th day, 15th day, 50th day, and 100th day following the passing, with the Prime Minister presiding over the ceremonies or assigning a Minister to preside on behalf of the Government. Office of the Permanent Secretary, Prime Minister’s Office, is assigned to host the ceremonies on the 7th and 15th days, while the the Prime Minister’s Secretariat is assigned to host the ceremonies on the 50th and 100th days

2. Government agencies at the central, regional, and international levels are assigned to organize merit‑making ceremonies on the 7th day, 15th day, 50th day, and 100th day following the passing

3. All Government agencies are instructed to submit photographs of the activities to the Office of the Permanent Secretary, Prime Minister’s Office, for compilation and transmission to the National Archives of Thailand, Fine Arts Department, for the preparation of an archival record. Office of the Permanent Secretary, Prime Minister’s Office, will later provide further details to relevant agencies.

Title: Approval of outcome documents for ASEAN-Russia Commemorative Summit

The cabinet approved the following proposals of Ministry of Foreign Affairs:

1. Approved the following outcome documents to be adopted at the ASEAN-Russia Commemorative Summit:

   1. Kazan Declaration 2026: “ASEAN-Russia: Unity in Diversity – 35 years together”

   2. Joint Statement of ASEAN and the Russian Federation on Energy Cooperation

   3. Joint Statement of ASEAN and the Russian Federation on Cultural Cooperation

   4. Comprehensive Plan of Action to Implement ASEAN-Russian Federation Strategic Partnership (2026-2030)

   5. Should there be an amendment in parts that are not gist nor against national interest, Ministry of Foreign Affairs may proceed without having to resubmit to the cabinet

2. Approved for the Prime Minister or a representative to adopt the above documents at the ASEAN-Russia Commemorative Summit, to be held in Kazan, the Russian Federation on June 18, 2026