The Thai Revenue Department has published Royal Decree 723, which was originally published in the Official Gazette on 14 September 2021 and formally provides for the extension of deduction incentives for donations introduced in response to COVID-19 that was approved by the Cabinet earlier in the year. Previously, a deduction was allowed for donations made through the Revenue Department e-donation system by companies (up to 2% of net profit) and individuals (up to 10% of total income) from 5 March 2020 to 5 March 2021. Under Royal Decree 723, the deduction is now further allowed for donations made from 6...