Donations to educational institutions shall use donation information appearing in the electronic donation system as supporting evidence for claiming income tax exemption, value-added tax exemption, specific business tax exemption, and stamp duty exemption, as per Sections 5 and 8 of the Revenue Code concerning tax exemptions (No. 768), B.E. 2566. Tax-exempt individuals are not required to present documents to tax assessors.
Source: rd.go.th
