| Summary: | This study aims to support information to entrepreneurs participating in the government assistance projects during the COVID-19 pandemic.That is awareness of the duties and impacts of related taxes, as well as to preparation oe documents and evidence for filing the tax return form correctly. This study gathered information on related laws of the Revenue Department and government policies. It found that the Revenue Department has continually enacted laws during the year 2020-2021 to exempt personal income tax for general people who participated in the projects. As a result, they dio not have to combine the income received from various projects as assessable income for filing the Tax Return form and paying personal income tax. However, the laws do not apply to entrepreneurs who participated in the projects.They have a duty to include the assessable income received submitted aa personal income tax or a corporate income tax return, depending on the case. Moreover, they may be considered as VAT operators, if they have business income more than 1,800,000 baht per year. Thus, the government assistance projects during COVID-19 pandemic hase a direct tax effect on participating entrepreneury. They should prepare income-expense accounts, and keep evidencs of supporting documents correctly and completely.
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