While many items are covered by the campaign, alcoholic beverages, tobacco, hotel rooms, airline tickets, cars, motorcycles, boats and fuel are not included. Businesses have to issue value-added tax invoices for customers to claim the tax deduction. The campaign is intended to spur domestic consumption ahead of the year-end festive season, while prompting more small and medium-sized businesses to register so that their customers are entitled to the tax break. The short-term promotion is timed to avoid causing a negative impact on the festive season with the national economy projected to gain another 0.05 per cent this year. Nuttaporn said tourism and related activities were not covered in the campaign as there would be a separate promotion at a later date.

Source: The Nation Bangkok November 07, 2017 12:22 UTC