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Sirikorn Wechpat. The possibility of reforming the VAT regime on cosmetic medical services in Thailand. Master's Degree(Business Laws). Thammasat University. Thammasat University Library. : Thammasat University, 2022.
The possibility of reforming the VAT regime on cosmetic medical services in Thailand
Name: Sirikorn Wechpat
keyword:
Value-added tax
Abstract:
Due to technological advancements in the medical field, medical services are no longer provided only for therapeutic purposes, maintenance or restoration of a patient's health, or treatment for diseases and illnesses, as they were in the past. They are now developed to serve as tools to enhance or improve one's appearance for the sole purpose of achieving his or her aesthetic desire. Currently, the cosmetic medical service has become a thriving industry in Thailand, with a growing number of medical facilities offering beauty services or cosmetic procedures for commercial and cosmetic reasons rather than for medical or public health purposes. However, cosmetic medical services are considered one of the medical services under Section 81(1)(j) of the Revenue Code of Thailand due to the broad scope of the Value-added Tax (VAT) exemption for medical services. This not only causes difficulty and uncertainty in tax interpretations and compliances, but also deprives Thailand of the ability to collect VAT from such unnecessary medical services, which may lead Thailand to lose great opportunities in generating revenues. Accordingly, this independent study suggests that cosmetic medical services performed primarily for aesthetic purposes or cosmetic reasons should be excluded from VAT relief and be subject to VAT at the standard rate instead. Therefore, Section 81(1)(j) of the Revenue Code should be amended to limit the scope of VAT exemption on medical services, and secondary legislation should be enacted to serve as guidelines for tax enforcement and interpretation on applications of VAT on cosmetic medical services
Thammasat University. Thammasat University Library
Address:
BANGKOK
Email:
preserv@tu.ac.th
Name: Munin Pongsapan
Role:
advisor
Created:
2022
Modified:
2023-12-01
Issued:
2023-12-01
วิทยานิพนธ์/Thesis
application/pdf
eng
DegreeName: Master of Laws
Level: Master's Degree
Descipline: Business Laws
Grantor: Thammasat University
©copyrights Thammasat University
RightsAccess:
ใช้เวลา
0.028071 วินาที
Sirikorn Wechpat
| Title | Contributor | Type |
|---|---|---|
| The possibility of reforming the VAT regime on cosmetic medical services in Thailand
มหาวิทยาลัยธรรมศาสตร์ Sirikorn Wechpat | Munin Pongsapan | วิทยานิพนธ์/Thesis |
Munin Pongsapan