Podcast
Questions and Answers
Which government body is the primary institution for tax collection?
Which government body is the primary institution for tax collection?
- Ministry of Public Health
- Ministry of Transportation
- Ministry of Education
- Ministry of Finance (correct)
Which type of tax does the Revenue Department (กรมสรรพากร) collect?
Which type of tax does the Revenue Department (กรมสรรพากร) collect?
- Personal income tax (correct)
- Property tax
- Excise tax
- Import duties
Which department is responsible for collecting taxes on goods imported from other countries?
Which department is responsible for collecting taxes on goods imported from other countries?
- Local Administration
- Revenue Department
- Excise Department
- Customs Department (correct)
What is not an example of a product that the Excise Department collects taxes on?
What is not an example of a product that the Excise Department collects taxes on?
Which of the following is a type of local tax?
Which of the following is a type of local tax?
What does the Customs Department collect in regards to exports?
What does the Customs Department collect in regards to exports?
Which department is responsible for collecting excise tax, including taxes on tobacco?
Which department is responsible for collecting excise tax, including taxes on tobacco?
Which of these taxes are collected by local administrative organizations?
Which of these taxes are collected by local administrative organizations?
Which of the following is an example of an excise tax?
Which of the following is an example of an excise tax?
Who is responsible for paying value added tax (VAT)?
Who is responsible for paying value added tax (VAT)?
Which of the following is a type of income tax collected by the Revenue Department?
Which of the following is a type of income tax collected by the Revenue Department?
What kind of tax the Excise Department collects?
What kind of tax the Excise Department collects?
Who collects taxes on imported goods from other nations?
Who collects taxes on imported goods from other nations?
Apart from the mentioned taxes, what other tax does the Revenue Department collect?
Apart from the mentioned taxes, what other tax does the Revenue Department collect?
Who collects the building and land tax?
Who collects the building and land tax?
Which government organization is responsible for collecting taxes?
Which government organization is responsible for collecting taxes?
Which of the following is an example of a product subject to excise tax?
Which of the following is an example of a product subject to excise tax?
Which tax department handles the tax on entertainment?
Which tax department handles the tax on entertainment?
What kind of tax the Revenue Department (กรมสรรพากร) collect?
What kind of tax the Revenue Department (กรมสรรพากร) collect?
Stamp duty is the taxes collected by which department?
Stamp duty is the taxes collected by which department?
Flashcards
Value Added Tax (VAT)
Value Added Tax (VAT)
A tax levied on goods and services at each stage of production or distribution.
Excise Tax
Excise Tax
Taxes collected on specific goods such as alcohol, tobacco, and fuel.
Customs Duties
Customs Duties
Taxes on goods imported from or exported to other countries.
Revenue Department
Revenue Department
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Excise Department
Excise Department
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Customs Department
Customs Department
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Ministry of Finance
Ministry of Finance
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Local authorities
Local authorities
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Study Notes
- Government agencies are responsible for collecting taxes, primarily the Ministry of Finance, which oversees various departments handling different types of taxes.
Revenue Department
- Collects personal income tax
- Collects taxes on general income and corporate income tax
- Collects value-added tax (VAT)
- Collects stamp duties
- Collects amusement tax
- Collects tax on swiftlet nests.
Customs Department
- Collects taxes on goods imported from foreign countries
- Collects taxes on goods exported to foreign countries.
Excise Department
- Collects taxes on specific goods, such as liquor, cigarettes, beverages, tobacco, oil, and petroleum products.
Other Tax Collection Agencies
- Local administrative organizations (such as Tambon Administration Organizations, municipalities, Pattaya City, and Bangkok) are responsible for collecting other types of taxes
- These include sign tax, land tax, building and land tax, and local maintenance tax.
Indirect Taxes
- Value Added Tax (VAT) is collected by the Revenue Department from buyers of various goods and services.
- Excise Tax is collected by the Excise Department on domestically manufactured or imported goods, such as cigarettes, alcohol, and oil.
- Customs duties are collected by the Customs Department from importers of goods from foreign countries or those selling goods to foreign countries.
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