Difference between revisions of "Turkish Bath or Sauna and Massage"
From Excise Manual Thailand
(→General Knowledge of Turkish Bath or Sauna and Massage) |
(→General Knowledge of Turkish Bath or Sauna and Massage) |
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* Bath or sauna and massage services in temples or places for religious practice (tax exempted) | * Bath or sauna and massage services in temples or places for religious practice (tax exempted) | ||
* Bath or sauna and massage services in hospitals or medical facilities that conform to the Clinical laws (tax exempted) | * Bath or sauna and massage services in hospitals or medical facilities that conform to the Clinical laws (tax exempted) | ||
| − | * Bath or sauna and massage services in beauty salon or health | + | * Bath or sauna and massage services in beauty salon or health care center (SPA) under the terms and conditions prescribed |
Revision as of 16:30, 30 August 2015
Contents
General Knowledge of Turkish Bath or Sauna and Massage
Turkish bath or sauna and massage service provider must have the following characteristics:
- Bath and massage service or
- Sauna and massage service
Type of turkish bath or sauna and massage service provider is divided into four categories.
- Bath or sauna and massage services with employee to provide these services for the customers
- Bath or sauna and massage services in temples or places for religious practice (tax exempted)
- Bath or sauna and massage services in hospitals or medical facilities that conform to the Clinical laws (tax exempted)
- Bath or sauna and massage services in beauty salon or health care center (SPA) under the terms and conditions prescribed
Revenues of the bath or sauna and massage services in cosmetic or health treatment service locations(SPA) under the terms and conditions prescribed must pay excise duty if at least one of the following conditions is met.
- is licensed to operate as massage parlor under Section 3 (3) of the Entertainment Spot Act B.E. 2509
- provides bathtub or shower in the same room with a massage room regardless of whether there is a door to separate the sections or not
- provides image or media selection for the customers to choose an employee as a service provider
Product Categories and Properties
Product Categories
Product Properties
List of Properties Used in Excise Tax Calculation
List of Properties for Data Analysis Purpose
Excise Tax Rate for Turkish Bath or Parlour Massage
| Item | Description | Ceiling Rate (Ad Valorem) | Applied Rate (Ad Valorem) |
|---|---|---|---|
| 09.02 | - Turkish Bath or Parlour Massage | ||
| (1) Incomes from providing bathing or sauna and massage services | |||
| - Incomes from providing bathing or sauna and massage service with service provider | 20 | 10 | |
| - Incomes from providing bathing or sauna and massage service in educational institute or temple or religious place | 20 | exempted | |
| - Incomes from providing bathing or sauna and massage service in hospital or clinic according to Clinical Laws | 20 | exempted | |
| - Incomes from providing bathing or sauna and massage service in beauty salon and health care center according to the terms and conditions specified by the Director General | 20 | exempted | |
| (2) Other income | 20 | exempted |
Excise Tax Rate Search System for Turkish Bath or Parlour Massage
Turkish Bath or Parlour Massage 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.
