Value Added Tax

SEAMEO Secretariat is not eligible for VAT exemption in respect of the purchase of goods and services in Thailand according to the response from the Ministry of Foreign Affairs as follows:

  1. According to the Agreement between SEAMES and the Government of Thailand, there is no provision to the effect that SEAMES shall be exempted from indirect tax or VAT and/or SEAMES shall be accorded the same treatment as accorded to the diplomatic mission, the UN or specialized agencies of the UN.
  2. SEAMES is not considered as having status of an organ of the UN or specialized agencies of the UN.

(Reference: Ministry of Foreign Affairs€™ letter Ref. No. 0304/48688 dated 4 August 2535 (1992)