The Ministry of Finance has issued a declaration (No. 797) regarding income tax and value-added tax exemptions for public charitable institutions, hospitals, and educational institutions. The declaration incorporates amendments related to the value-added tax exemption (No. 239), which were further modified by the value-added tax exemption (No. 244). The announcement specifies additional provisions (1015) to the previous declaration, which concern the taxation of income and value-added tax for public charitable institutions, hospitals, and educational institutions.
Source: rd.go.th