March 24, 2020
On March 13, 2020, the Revenue Department of Thailand issued Notification of the Director General of Revenue Concerning Income Tax (No. 369) Re: Criteria, Methods and Conditions for Income Tax Exemption on the Purchase of Investment Units of Super Savings Funds (SSFs).The tax incentives for investment in SSFs are intended as a substitute for the tax incentives for investment in Long-Term Equity Funds (LTFs), which were discontinued at the end of last year. The criteria and conditions for tax exemption under the SSF scheme are summarized below: