The Ministerial Regulations Fixing Excise Tax Tariff (No. 26) B.E. 2565 (2022) were issued and enforced as from 16th September 2022, to repeal and replace several provisions of the Excise Tax Act B.E. 2560 (2017).
The provisions of (7) and (8) in Heading No. 01.05, Diesel Oil and Other Similar Oils, Part 1: Oil and Oil Products, per the Schedule annexed to the Ministerial Regulations Fixing Excise Tax Tariff B.E. 2560 (2017), amended by the Ministerial Regulations Fixing Excise Tax Tariff (No. 20) B.E. 2565 (2022), shall be repealed and replaced by the following:
| Description | Rate of Tax | ||
| According to Value (%) | According to Quantity | ||
| Unit | Baht / Unit | ||
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From 16th September 2022 to 15th March 2023 |
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(7) Diesel oil with sulfur content exceeding 0.005 percent by weight used by the power plants in producing electricity and sold entirely to the Electricity Generating Authority of Thailand according to the bases, procedures, and conditions prescribed by the Director-General. (8) Diesel oil with sulfur content not exceeding 0.005 percent by weight used by the power plants in producing electricity and sold entirely to the Electricity Generating Authority of Thailand according to the bases, procedures, and conditions prescribed by the Director-General. |
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Liter. A fraction of one liter shall be counted as one liter.
Liter. A fraction of one liter shall be counted as one liter. |
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The provisions of (2) in Heading No. 01.12, Bunker Oil and Other Similar Oils, Part 1: Oil and Oil Products, per the Schedule annexed to the Ministerial Regulations Fixing Excise Tax Tariff B.E. 2560 (2017), amended by the Ministerial Regulations Fixing Excise Tax Tariff (No. 20) B.E. 2565 (2022), shall be repealed and replaced by the following:
| Description | Rate of Tax | ||
| According to Value (%) | According to Quantity | ||
| Unit | Baht / Unit | ||
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From 16th September 2022 to 15th March 2023 |
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(2) Bunker oil used by the power plants in producing electricity and sold entirely to the Electricity Generating Authority of Thailand according to the bases, procedures, and conditions prescribed by the Director-General. |
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Liter. A fraction of one liter shall be counted as one liter. |
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