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5.3) Tax Benefits under Procurement Measures

Relevant legislation includes the Ministry of Finance Regulation on Designated Goods and
Procurement Methods to Promote or Support Government-Desired Goods, B.E. 2563 (2020) 160 ,

as amended (No. 2) B.E. 2563 (2020) 161 and (No. 3) B.E. 2564 (2021) 162 , issued under the Public
Procurement and Supplies Administration Act, B.E. 2560 (2017) 163 . The most recent amendment
expanded the list of eligible goods and services to include the products and services of registered
social enterprises.

Clause 6 of the Regulation identifies seven categories of goods designated for promotion or
support, summarized as follows:

(1) Products from village or subdistrict occupational groups that meet regulatory criteria and

are certified by government agencies
(2) Products from cooperative stores or agricultural institutions certified by the Ministry of
Agriculture and Cooperatives
(3) Products manufactured or security services provided by the War Veterans Organization of
Thailand under Royal Patronage
(4) Products or services provided by organizations or foundations for persons with disabilities,
certified by relevant government agencies
(5) Products from prisons, detention centers, or correctional institutions, including
construction, contracting, services, or any work using inmate labor, as well as products

sold through the Department of Corrections’ outlets
(6) Goods, works, or services produced or provided by SMEs listed in the registry of the Office
of Small and Medium Enterprise Promotion (OSMEP)
(7) Goods, works, or services produced or provided by social enterprises registered under the
Social Enterprise Promotion Act, B.E. 2562

The 2021 amendment (No. 3) allows government agencies to procure items under Clause 6 (1),
(2), (3), (4), (5), or (7) using specific procurement methods. Alternatively, agencies may choose to
use general invitation or selection methods. As a result, products, goods, and services from social

enterprises are included in the list of items that government agencies can procure through
specific methods, even when contract values exceed 500,000 baht, which is the usual limit for

160 Ministerial Regulation Prescribing Goods and Procurement Methods for Goods that the State Intends to Promote
or Support, B.E. 2563 (2020), given on January 17, 2020.
161 Ministerial Regulation Prescribing Goods and Procurement Methods for Goods that the State Intends to Promote
or Support (No. 2), B.E. 2563 (2020), given on December 8, 2020.
162 Ministerial Regulation Prescribing Goods and Procurement Methods for Goods that the State Intends to Promote
or Support (No. 3), B.E. 2564 (2021), given on September 29, 2021.
163 Public Procurement and Supplies Administration Act, B.E. 2560 (2017), Section 56 paragraph one (1) (g), (2) (g),
and paragraph two; Section 65 paragraph two; and Section 75 paragraph two.
165