Privileges and Immunities: TAX

Exemption of Personal Income Tax

The SEAMEO Secretariat staff are exempted from Personal Income Tax according to Article 12 item b) of the Agreement between the Government of Thailand and SEAMEO regarding the Headquarters of SEAMEO in Thailanddated 9 October 2513 B.E. [1970], cited below.

Article 12

1. International officials whose name are communicated to and approved by appropriate Thai authorities shall be:
a) ...
b) exempt from all direct taxation on salaries and emoluments paid to them by the organization;

As confirmed by the correspondences below, the Secretariat staff do not have to submit the personal income tax form [ภ.ง.ด.9].

Ref: 273/16 dated 15 February 2516 B.E. [Letter to DG of Revenue Department]
Ref: à¸à¸„.0806/5018 dated 1 May 2516 B.E. [Letter from the Revenue Department to SEAMES]

SEAMEO SPAFA and SEAMEO RIHED also enjoy the same as they are recognized by GOT as the subordinate bodies of SEAMEO. Please click to view the MOUs : SEAMEO SPAFA and SEAMEO RIHED.

In the case of SEAMEO TROPMED, which was established earlier, an enquiry [Ref: 344/2516 dated 28 February 2516 B.E.] was sent to the Revenue Department but no reply. However, The clarification was given on this matter by the former Administrative Officer in the memorandum, dated 31 May 1983.