Golf Course
Contents
General Knowledge of Golf Courses
Golf courses are defined as a large area dedicated to playing golf. A typical golf course contains 18 holes, 27 holes, or 36 holes. Golf players play in groups of 4 - 5 people. The typical duration of each tournament is 4.5 hours. The time interval between groups is 5 - 6 minutes. Golf courses incur substantial expenses. In addition to capital to purchase land, other expenses including hydro, electricity, and fertilizers, account for 50% of the initial investment for golf courses.
Golf course service is defined as golf course usage for playing golf. It is typical to hire caddies (people who carries a golfer's clubs and provides other assistance during a match.) and golf carts.
The golf course business is considered a business with environmental impacts. The Excise Tax Act B.E. 2527 (1984) defines the following:
- Service is defined as a service within a commercial facility or service facility as prescribed by the Excise Tax Act.
- Service center is defined as a service business location or company headquarter if the business location cannot be defined.
- Businesses with environmental impacts refer to businesses that have an impact on the environment.
- Revenue from the golf course can be divided into membership fee, golf course usage fee, and other fees.
Golf Courses Product Properties
| No. | Property | Description |
| 1 | Service name | Golf course services (eg. Visitor walk in – 18 holes – weekday) |
| 2 | Service type | Type of golf course service (eg. membership services, golf course usage, and other services) |
| 3 | Service fee | Service fee per unit |
| 4 | Service unit | Service unit (eg. one visit) |
Excise Tax Rate for Golf Course
| Categories | List of Particulars | Excise Rates | ||
|---|---|---|---|---|
| Percentage Per Value | Per Volume | |||
| Unit | Per Unit -Baht | |||
| 19.01 | Golf Course | |||
| (1)Membership fee | 10 | |||
| (2)Golf Course | 10 | |||
| (3)Other Incomes | 0 | |||
| 19.90 | Others as prescribed in the ministerial regulations | 30 | ||
Excise Tax Rate Search System for Golf Course
Golf Course Excise Tax Rate Search System is a service of the Excise Department, which returns the Excise Tax Rate for the specified product properties and also calculates the estimated excise tax to be paid.
