The Revenue Department (“RD”) issued the Notification (“Notification”) on 29 December 2023, regarding income tax exemption on actual amount income paid for buying goods or services in Thailand during 1 January 2024 and 15 February 2024 for up to THB 50,000. In exercising the right of income tax exemption, an income earner shall provide the e-tax invoice or e-receipt as evidence of payment where such evidence shall be prepared by a VAT registered operator or a person responsible for issuing receipts to a person whose name has been mentioned. This exemption is only applicable to the income earner who is a natural person. The formal requirement is that the income earner shall buy and pay for goods or services in Thailand during 1 January 2024 and 15 February 2024.