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TTAA หารือเรื่องความคืบหน้าประเด็นภาษีมูลค่าเพิ่ม (VAT) สำหรับบริการจัดนำเที่ยวในต่างประเทศ

On 19 March 2026, Mr. Charoen Wangananont, President of the Thai Travel Agents Association (TTAA), assigned Ms. Tassanee Kiattkamjornchai (Vice President), Mr. Chotichuang Surangkura (Vice President), and Mr. Kittisak Thammaparipatra (Advisor) to represent the Association in a meeting with representatives from the Fiscal Policy Office, Ministry of Finance. The purpose of the meeting was to discuss the review of Value Added Tax (VAT) collection for outbound tour services.

The Association’s key recommendations are as follows:

  • The imposition of VAT on outbound tour services may not align with the fundamental principles of VAT, as such services are primarily consumed and utilized outside Thailand.
  • The cost structure of this business does not allow for input tax credits, resulting in taxation on the “full value,” which creates a burden on both operators and consumers.
  • This directly impacts the competitiveness of Thai operators compared to foreign operators and online platforms that are outside Thailand’s tax system.
  • It may lead to revenue leakage to overseas markets and affect Thailand’s role as a regional tourism hub.
  • In the long term, it could result in lost opportunities for the government to collect tax revenue.