Lottery Issuance

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General Knowledge of Incomes from Lottery Issuance

A lottery is a form of gambling which involves the drawing of lots for a prize. Lotteries are outlawed by some governments, while others endorse it to the extent of organizing a national or state lottery. It is common to find some degree of regulation of lottery by governments.

A lottery was first held in Thailand (then known as Siam) during the reign of King Chulalongkorn (Rama V), as part of an international fair organised for his birthday. A second lottery was organized in 1917, to help finance the country's entry into the First World War. A third lottery was organized in 1932 to finance the Thai Red Cross's operating costs, whilst another was held two years later to raise funds because of a shortfall in the government's income during the Great Depression.

The present Thai National Lottery began in 1939, conducted by the National Lottery Bureau, which is under the Ministry of Finance. The drawings take place on the 1st and 16th of each month, with the top price now being 2 million baht.

Lottery or government lottery is a type of lottery in Thailand. Lottery vendors must receive a license from the Government Lottery Office. Lotteries are issued during the 1st and 16th day of each month except:
  • January 1st lottery ticket prize is announced on December 30th of the previous year
  • May 1st lottery ticket prize is announced on May 2nd due to Labor Day, a national holiday

The central lottery authority issues no less than 50 sets (01-50 for normal lottery, 51-100 for charity lottery) per issuance. 1,000,000 lottery tickets are issued per set and commonly sold in pairs. This means that two tickets of the same number from two sets are sold together allowing the prize winner to receive twice the amount stated. If only prize winner only has one ticket, the winner will receive the amount for one ticket or according to the number of winning tickets bought.
Government lottery tickets are only printed by the Government Lottery Office. The Government Lottery Office is a semi-government entity as prescribed in the Government Lottery Office Act B.E. 2517 (1974) Section 5 as follows:
  • Issues government lottery
  • Manages the printing press and relevant machinery
  • Engages in activities relevant to or benefiting the Government Lottery Office

Preliminary method to examine lottery tickets
  1. Lottery ticket is thin but durable
  2. Image, numbers, and characters on the lottery ticket is of a high quality print on both sides
  3. The watermark of a detailed white and gray (two tone) Bird of Paradise becomes prominent when under white light
  4. The silk threads are equally detailed and luminescent under purple light

Incomes from Lottery Issuance Properties

No. Property Definition
1 Lottery symbols Image or logo unique to the lottery during each period
2 Issuance Period Lottery period
3 Identification characters under the identification number Lottery specific identification characters under the identification number
4 16 digit identification number Digit used by the detection machine and for prize recipients
5 Barcode Barcode used by a computer scanner to determine each individual lottery ticket
6 Lottery issuance date Date of issuance of lottery
7 Lottery identification number Identification number specific to each lottery
8 Set Lottery set

Excise Tax Rate for Lottery Issuance

Item Description Excise Rates
Percentage Per Value Per Volume
Unit Per Unit -Baht
18.02 (1) Income from lottery issuance 0
18.90 Others as prescribed in the ministerial regulations 30

Excise Tax Rate Search System for Incomes from Lottery Issuance

Incomes from Lottery Issuance 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.

Excise Calculation

Excise tariff calculation for Incomes from Lottery Issuance is based on Excise rate per value only.

Excise Tariff per value = (Suggested retail price x Excise rate per value) x 0.01