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Heavy penalities for dancing tax

Legacy Phuket Gazette

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Heavy penalities for dancing tax | Thaiger

PHUKET: Businesses caught avoiding the new 10% excise tax on entertainment venues with dance floors face heavy fines, said Narong Srivanitchakorn, Chief of the Phuket Provincial Excise Office (PPEO). K. Narong explained the new tax – which is part of the central government’s excise tax reform – to entertainment venue owners at a seminar at the Phuket Provincial Revenue Office yesterday. “We will levy the excise tax on entertainment venues such as night clubs and discotheques that have space for dancing and venues where people go to dance, but we won’t tax venues that have a stage but look like a restaurant,” K. Narong said. The first payment of the harsh new tax of 10% on revenues will apply to the period January 28-31 and is due on February 15. Subsequent, full-month installments are due on the 15th of every month. Owners of entertainment venues obliged to pay the tax must register their businesses with the PPEO by February 26. Businesses that miss the deadline but register before March 13 will not be fined. After March 13, however, PPEO officers will seek out non-compliant businesses. Businesses that are late in paying the new levy will be subject to fines as follows: – 5% on the amount payable if overdue 15-30 days; – 10% if 30-60 days overdue; – 15% if 60-90 days overdue; – 20% if more than 90 days overdue. Businesses caught failing to register with the PPEO in order to avoid paying the tax will be subject to a fine of 40% on the tax payable plus 1.5% on the unpaid taxes for each month outstanding.

 

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