The Excise Department plans to overhaul the tax structure to make it fairer and align it with the current environment, says deputy director-general Kriengkrai Pattanaporn.
The department's most recent major restructuring of the tax system took place in 2017.
He said the department would set up a committee to improve its overall tax collection plan, while also focusing on the promotion of environmental protection.
Mr Kriengkrai said some tax rules still lack clarity since the overhaul in 2017.
The tax structure should be revised so it is appropriate for the current situation and market innovations, he said.
For example, the department is unable to impose tax on soda sold via vending machines because of lack of clarity concerning the rules. This is unfair to manufacturers of bottled soda as they are liable for excise tax payment, said Mr Kriengkrai.
Another recent development concerns non-alcoholic beer, which is subject to a low rate of tax.
The department also plans to review the two-tier tax structure for cigarettes to see whether it meets the original goals regarding the suppression of cigarette smuggling and concern for public health, he said.
A tax rate of 40% is applied to the retail price of packs of cigarettes costing up to 72 baht per packet, while the rate rises to 60% for packs priced higher than 72 baht per packet.
The department previously planned to conduct a study regarding the imposition of a tax on e-cigarettes, but the plan was suspended as the Commerce Ministry continues to ban the importation of e-cigarettes.
