TerraBKK Research has found interesting statistics regarding "Tax Collection Results in 77 Provinces for the Year 2016" from the Revenue Department. The total tax revenue collected in Thailand averaged 1,757 million baht per year, a decrease of 1.65% from 2015 (1,729 million baht per year). The tax collected in Bangkok was 1.139 trillion baht per year, the highest in Thailand, while Mae Hong Son collected 253 million baht per year, the lowest in Thailand. Below is the detailed tax collection data by province, along with explanations of the types of taxes under the responsibility of the Revenue Department.

Tax Revenue Exceeding 10 Billion Baht per Year
         A total of 14 provinces, with the top three provinces for tax collection being Bangkok at 1.139 trillion baht per year, followed by Chonburi at 129,369 million baht per year, and Samut Prakan at 93,393 million baht per year. Additionally, the surrounding provinces include Rayong, Nonthaburi, Pathum Thani, Ayutthaya, Samut Sakhon, Chachoengsao, Songkhla, Nakhon Pathom, Phuket, Chiang Mai, and Saraburi.

 Tax Revenue Between 1 - 10 Billion Baht per Year

             A total of 40 provinces, with the top three provinces in this category being Nakhon Ratchasima at 9,313 million baht per year, Prachinburi at 7,350 million baht per year, and Khon Kaen at 7,234 million baht per year. The lowest in this group is Tak at 1,161 million baht per year.

 

 Tax Revenue Below 1 Billion Baht per Year
           A total of 23 provinces, with the top three provinces in this category being Loei at 997 million baht per year,
Sukhothai at 908 million baht per year, and Phichit at 881 million baht per year. The lowest in Thailand is Mae Hong Son at 253 million baht per year.

 

The Revenue Department has the authority under the Revenue Code to collect taxes based on income and consumption within the country to generate revenue for the government to use for national development. The types of taxes collected under the Revenue Department's responsibilities are divided into five main categories as follows:

    • Personal Income Tax
      This tax is collected from individuals on an annual basis based on the income generated in any given year. Taxpayers must file their tax returns between January and March of the following year. In some cases, taxpayers can file a mid-year tax return to alleviate their tax burden, and in some instances, tax can be withheld at the source from certain income payments to facilitate tax payments. Individuals subject to this tax include natural persons, partnerships that are not legal entities, deceased persons during the tax year, and estates that have not yet been divided.
    • Corporate Income Tax
      This tax is collected from the income of companies or partnerships that are legal entities, including companies or partnerships established under Thai law or foreign law that are subject to corporate income tax in Thailand, businesses operating for profit, such as foreign government organizations, as well as joint ventures, foundations, or associations.
    • Value Added Tax (VAT)
      This tax is collected from sellers of goods in the country, service providers in the country, and imports of goods with annual revenue exceeding 1.8 million baht. They must apply for VAT registration and will pay tax when the sales tax exceeds the purchase tax each month.
    • Specific Business Tax
      This tax is collected from specific business activities, such as banks, pawnshops, and real estate sales for profit.
    • Stamp Duty
      This is a tax collected from the execution of instruments, such as signing contracts for leasing land and buildings, purchasing property, contracting for services, borrowing money, etc. --เทอร์ร่า บีเคเค
Reference: Annual Tax Collection Results from the Revenue Department