Meals for staff refer to food and beverages provided by a company to its own employees, apart from travelling, i.e.

  • Subsidized Canteens/Cafeterias
  • Regular daily meal allowances: Monetary allowances provided to non- travelling employees to cover meal costs
  • Meals during Overtime/Late Work
  • Meals during Company Events (internal company meetings, training sessions, team-building activities, or staff parties)
  • Free Meals: Providing meals regularly as part of employee benefits, i.e.lunch.

 

General Criteria CIT Deductibility

  • Events (inside or outside of the company)
    • Reasonable expense level and contributing to company’s productivity (team cohesion and morale).
    • Collective event and non-discriminatory
  • Regular meals provided in kind and on premises (general welfare)
    • Ordinary and Necessary Business Expense to support employee productivity and welfare.
    • Benefit for All or a Class of Employees (i.e. all employees working overtime or all participants in a training session).
    • Cost per head is referable to market price.
  • Meal allowances paid in cash (subject to employee’s personal income tax).

 

Documentation Needed For CIT Deduction

  • Proper tax invoice, or for smaller amounts (i.e. below 1,000 Baht per purchase) a normal receipt (ใบรับ)
  • Form (i.e. expense claim, petty cash report) containing
    • Date and time of the meal
    • Detailed description of purpose (i.e. “Company annual meeting lunch“)
    • Number of staff or list of attendeesNumber of staff or list of attendees
    • Location/venue
    • Total cost of the meal
    • Authorization/approval

  • Proof of payment (i.e. credit card statement)

  • Internal Regulation to outline on practical implication, conditions.

  • Monthly report to the Management, or Finance and Accounting Division.

  • Any other supporting documents approved from the Management.