Secondary cities to advantage from tourist Tourists checkout Wat Pho in Bangkok on April 25, 2024. Apichart Jinakul The cabinet on Tuesday authorized procedures to promote tourist in secondary cities throughout the low season. Speaking after the cabinet conference, Deputy Finance Minister Paopoom Rojanasakul stated the steps were divided into 2 parts: business holding workshops and people takingatrip for leisure. Legal entities can subtract expenditures from business earnings tax for workshop spaces, lodging, transportation, or other associated expenses for domestic workshops held for staffmembers, or the service charges of trip operators for such workshops, held from May 1 to Nov 30,2024 The tax computations consistof a double reduction for expenditures associated to workshops held in “secondary tourist provinces” or other traveler locations designated by the director-general of the Revenue Department. A reduction of 1.5 times is enabled for expenditures associated to workshops held in non-secondary tourist or designated locations. If a workshop takes location in both secondary and non-secondary cities consecutively, expenditures that can be clearly recognized as happening in each place oughtto be separated. If they cannot be apart, a reduction of 1.5 times the real costs sustained is used. Individuals can subtract real expenditures paid to trip operators or for lodging in hotels, Thai homestays, or non-hotel lodging for travel in “secondary tourist provinces”, up to 15,000 baht, from May 1 to Nov 30, 2024, considered the low season, from their individual earnings tax calcul
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