Educational Information Only
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Excise Act Section 13 — Tax base
Excise Act (พระราชบัญญัติภาษีสรรพสามิต) — Section 13.
Plain-English Summary
Excise computed on retail price; alternative bases (specific rates) for certain goods.
Official Text
Official Thai text at the Royal Gazette / Office of the Council of State. Translation summary only.
Consult official sourceParent Statute
Excise Act
พระราชบัญญัติภาษีสรรพสามิต · B.E. 2560 (2017)
The Excise Act B.E. 2560 (2017) consolidates Thai excise taxation. The Excise Department levies excise on alcohol, tobacco, motor vehicles, fuel, sugary beverages, and other categories. Rates and exemptions are set by Ministerial Regulation and adjusted periodically.
The summary above is a plain-English educational paraphrase of Section 13 of the Excise Act. It is not an authoritative translation. For the binding Thai text, consult the Royal Gazette or the Office of the Council of State. Educational use only — not a substitute for advice from a Thai-qualified lawyer.
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