
The Finance Ministry, when implementing the tax break, said beneficiaries must receive Public Health Ministry certification.
At present, only 1,272 of the roughly 4,600 spa operators across the country have been certified.
The government believes the 10-per-cent duty waiver will help the spa sector recover from the economic crisis and boost the country's ability to compete in the international medical-hub market.
Walwalee Tantikan, vice president of the Federation of Thai Spas, said the tax measure was a necessary and welcome move and the federation would help the government improve spa services.
Akkasak Ocharoen, a Finance Ministry adviser for excise control-system development, said that during the previous fiscal year, which ended on September 30, about 420 spa businesses - massage parlours, bath spas and beauty spas - were registered with the Excise Department and paid Bt41.45 million in taxes.
However, only 150 of these were certified by the Public Health Ministry.
With or without certification, excise duty was imposed on income generated before the tax waiver took effect on October 20.
Dr Nara Nakwattananukul, director-general of the Health Service Support Department, said spa businesses that want certification should submit their request at the ministry or any provincial public health office. Details can be found at www.thaispa.go.th and www.hss.moph.go.th.