To all merchants: How to participate in the "Half-Half" (Khon La Khrueng) co-payment scheme without worrying about taxes
Selling goods under government schemes can be profitable—but don’t forget about taxes! What merchants participating in the "Half-Half" (Khon La Khrueng) co-payment scheme need to know before filing their tax returns.
Participating Merchants in the "Kon La Krueng" (Half-Half) Co-payment Scheme – Phase 3
1. Food/beverage shops and general retail stores (non-juristic entities)
Eligibility:
Must not be registered as a juristic entity (e.g., a company or partnership). Exceptions are made for shops operated by village funds, urban community funds, or community enterprises.
Must not be a convenience store operating as a franchise.
2. "Thong Fah" (Blue Flag) Low-Price Shops for Local Economic Development
Eligibility:
Must be approved for participation and registered as a "Thong Fah" shop with the Department of Internal Trade.
3. Services
Services such as massage, spa, hair salons, nail salons, and public transport services (operated by non-juristic entities).
Public transport services operated by non-juristic entities—including taxis, passenger vans, motorized tricycles (*tuk-tuks*), songthaews (pickup trucks with bench seating), and motorcycle taxis—provided they hold valid legal licenses.
Public mass transit services operated by juristic entities, including urban rail systems (MRT, BTS), public buses, trains, and public passenger boats.
Payment Receipt for Merchants (Shops) under the "Kon La Krueng" Phase 3 Scheme: Merchants receive payments for the sale of goods, food, beverages, and services as follows:
Part 1: The portion paid by the customer via the "Thung Ngern" (Money Bag) application.
Part 2: The government subsidy portion (the "Kon La Krueng" benefit) provided after the customer utilizes their "Kon La Krueng" entitlement.
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