Tax challenges for vat exemption for feminine hygiene products in Thailand

Due to the economic challenges that increase the cost of living for the population, feminine hygiene products are another necessity for women throughout the age range of 11 - 50 years. This incurs unavoidable expenses. However, despite feminine hygiene products being essential for daily life, they are categorized as cosmetics and are subject to Value Added Tax (VAT), which further burdens women when purchasing sanitary pads at higher prices each month. Bringing it to the question of whether the collection of Value Added Tax (VAT) on essential products primarily used by women aligns with the principles of good taxation as outlined by the Organization for Economic Co-operation and Development (OECD). The VAT imposition on feminine hygiene products, which targets a specific group of individuals, namely women, and creates an additional burden for them as consumers of feminine hygiene products, raises concerns. While the Thai tax legislation includes exemptions for VAT on various goods and services, it appears that feminine hygiene products have not been granted such exemptions or any related royal decrees for VAT exemption.The proposed of this Independence Study suggests that feminine hygiene products should be removed from the category of cosmetics and that an amendment should be made to Section 81 of the Thai Revenue Code to exempt sanitary pads from Value Added Tax (VAT). Furthermore, it recommends that the government expedite the issuance of a royal decree to exempt sanitary pads from VAT, in order to alleviate the burden on the public as soon as possible.