Thailand’s tax refund process is as follows:

1. Qualifying conditions: Tourists must meet certain conditions to enjoy tax refunds. Tourists are usually required to hold a valid passport, visa and departure ticket, and to use merchants participating in the tax refund program when shopping.

2. Shopping process: When shopping, tourists need to inform the store that they are foreign tourists and ask for the "VAT Refund Application Form". When paying for shopping, tourists need to show their passport as identity verification and fill in relevant information.

3. Filling in the tax refund application form: Tourists need to carefully fill in the personal information, shopping details, etc. on the tax refund application form. At the same time, you need to keep the shopping invoice as a tax refund voucher.

4. Tax refund processing before departure: Before leaving Thailand, tourists need to go to the tax refund processing area to complete tax refund procedures. Typically, these tax refund processing areas are located in the departure area of ??the airport or designated tax refund centers. Tourists need to submit the completed tax refund application form, shopping invoices, relevant passports and other documents to the relevant tax refund handlers.

5. Review and tax refund: The tax refund handler will review the tourist's application form, shopping invoice and other necessary documents. Once approved, tourists can choose the tax refund method. There are usually two options: cash tax refund or credit card tax refund. The amount of the tax refund will be determined based on the amount of consumption tax on the purchased items.

6. Checking when leaving the country: When passing through the exit gate, tourists need to show the tax refund voucher and shopping items to the relevant customs officers to verify the authenticity of the tax refund application.

It should be noted that different situations may cause some changes in the tax refund process.

1. If tourists do not request the "VAT Refund Application Form" when shopping, they will not be able to enjoy tax refund, and they will not be able to perform tax refund procedures before leaving the country.

2. For tourists who leave the country other than Bangkok, they can handle tax refund procedures at tax refund centers in other cities in Thailand. These tax refund centers are usually located in major shopping areas or airports.

To summarize: Thailand’s tax refund process involves filling in the tax refund application form when shopping, saving shopping invoices, as well as tax refund processing and ticket inspection before leaving the country. Tourists need to ensure that they meet the conditions for tax refund, follow the prescribed procedures, and carefully retain relevant documents and vouchers. The tax refund amount usually does not include the entire purchase amount, but deducts certain handling fees and taxes. In addition, some products may not be eligible for tax refund, such as food, beverages and certain jewelry. It's best to ask a store employee for details before shopping.

Legal Basis

"Individual Income Tax Law of the People's Republic of China"

Article 14

Withholding Agent The taxes withheld or withheld every month or every time shall be paid to the state treasury within the fifteenth day of the following month, and a withholding personal income tax return shall be submitted to the tax authorities.

If a taxpayer handles the final settlement and tax refund or the withholding agent handles the final settlement and refund for the taxpayer, the tax authority will handle the tax refund in accordance with the relevant regulations on treasury management after review.