The Revenue Department is seeking public feedback on a draft law that would require travellers of all nationalities leaving Thailand to pay a departure tax, initially proposed at Bt1,000 per trip for air travel.
The department opened the public consultation on Sept 30, with comments accepted until Oct 29 via its website.
Under the draft law, travellers would be required to pay the tax every time they leave Thailand at a rate to be set by ministerial regulation, capped at Bt5,000 per trip.
The initial rate would be Bt1,000 for air travel, while departures by land and sea would initially be exempt.
Certain groups travelling by air would also be exempt, including members of the royal family and their entourages, foreign heads of state, state guests, government guests, children aged two or under, transit passengers, and people travelling on official missions for the Thai or foreign governments.
Travellers would have to pay the tax before leaving Thailand. Transport operators or ticket agents would collect it together with the fare.
The proposed law would take effect 180 days after its publication in the Royal Gazette. It would not apply to people who bought their tickets before the law takes effect but travel out of Thailand after it comes into force.
The draft would also empower officials to assess and collect unpaid tax, surcharges and penalties. The penalty would be twice the tax due, while an additional charge of 1.5% per month or part of a month would apply.
The draft also sets out penalties for evading or attempting to evade the tax and for failing to comply with obligations under the law.
The proposed departure tax would be in addition to the passenger service charge collected by Airports of Thailand.
