Educational Information Only
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Excise Act Section 17 — Tax base
Excise Act (พระราชบัญญัติภาษีสรรพสามิต) — Section 17.
Plain-English Summary
Excise is computed on the suggested retail price (excluding VAT) for goods and on the establishment's receipts for services, by value, volume or both (Sections 16–17). (Section 13 concerns officials' overtime fees.)
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 17 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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