The Thai Revenue Department has published Royal Decree 719 and Royal Decree 720, which were originally published in the Official Gazette on 13 July 2021 and provide certain beneficial measures in relation to donations for the COVID-19 pandemic. Both decrees entered into force on 14 July 2021. Royal Decree 719 establishes beneficial measures for donations made by both natural and legal persons to the National Vaccine Institute to support research, development, production, and distribution of vaccines for COVID-19 and other diseases during the period 1 January 2021 to 31 December 2023. Similar to other donation measures, a deduction is allowed...