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The Tourism Council of Thailand (TCT) views the Finance Ministry’s stimulus package as crucial to reviving tourism in second-tier cities, which has worsened from last year.

Ratchaporn Poolsawadee, vice-president of the TCT, said the outlook in second-tier cities is worse than for major cities, as arrivals declined because of perceptions of an unsafe travel image, border skirmishes, a sluggish economy and the strong baht.

For provinces bordering Cambodia, tourism operators are struggling to restore the flow of visitors as the border dispute remains tense, said Mr Ratchaporn.

He said the corporate tax exemption for meetings and seminars in second-tier destinations as well as the domestic tourism subsidy campaign should help draw local tourists, particularly those with high spending power, to the provinces.

However, the council urged authorities to assure participants that systems have been prepared for these campaigns so they are seamless and user-friendly, attracting as many tourists as possible.

The systems should not cause inconvenience, as happened with the previous domestic co-payment scheme handled by the Tourism Authority of Thailand, said Mr Ratchaporn.

He said the tax incentive programme for hotels to renovate as green properties aligns with the sustainable tourism trend. Very few hotels and accommodations can earn green certifications, making the country lose competitiveness, said Mr Ratchaporn.

Many operators, particularly small and medium-sized tourism businesses, would like to transform their operations to become more sustainable, though this requires considerable expenses, he said.

Meanwhile, more corporate and leisure travellers are demanding environmentally friendly tour packages and accommodations.

The cabinet on Tuesday reshuffled 45 high-level officials at the Interior Ministry – chiefs of provincial and local administration and land departments, as well as provincial governors.

Many of them were returned to positions they held before being moved out by the past government.

Government spokesman Siripong Angkasakulkiat said the promotions and transfers filled positions left open by retirement and corrected injustices to some officials who were unfairly treated in three previous reshuffles in only one month.

Prime Minister Anutin Charnvirakul, who is also the interior minister, denied the latest reshuffle reflected the fight between his Bhumjaithai Party and the Pheu Thai Party, which led the past government and until recently controlled the Interior Ministry.

He said the reshuffle was proposed by the interior permanent secretary. He only put it on the cabinet’s agenda. The permanent secretary did not seek his advice on the matter, the prime minister said.

Late last month, Mr Anutin told the parliament that Pheu Thai needed the Interior Ministry because a general election was near.

Tuesday’s changes focused on the provincial governors of Nong Bua Lam Phu, Chai Nat, Ang Thong, Chiang Mai, Ayutthaya, Si Sa Ket, Chiang Rai, Chachoengsao, Surat Thani, Uttaradit, Nonthaburi, Nakhon Phanom, Phetchaburi, Phuket, Khon Kaen, Sing Buri, Uthai Thani, Ubon Ratchathani, Nakhon Sawan, Samut Prakan and Rayong.

The cabinet resolution also affected the position of the chief of the Land Department. Pornpoth Penpas returns as director-general of the Land Department after being made a deputy interior permanent secretary last August. The Land Department is at the heart of the controversy over ownership of a large area of land near Khao Kradong in Buri Ram province, which is the political stronghold of Mr Anutin’s Bhumjaithai Party.

To make way for Mr Pornpoth’s return as land department chief, Kachornkiat Rakpanichmanee becomes the governor of Khon Kaen province.

Tuesday’s cabinet resolution also made Narucha Khosasivilai, currently interior inspector-general, the director-general of the Department of Provincial Administration. In his earlier posting he was the governor of Buri Ram province.

Surat Thani governor Theerayut Supawibulpol becomes the director-general of the Department of Local Administration.

The government’s 44-billion-baht “Khon La Khrueng Plus” co-payment scheme comes just in time to lift the restaurant sector amid the country’s economic slowdown, says the Restaurant Association.

Slated to run from Oct 29 to Dec 31, the scheme offers a 2,400-baht subsidy for individuals registered in the tax system, while those outside the system receive 2,000 baht each, with a daily spending cap of 200 baht.

“The scheme arrives at the right time as the economy is sluggish, with consumers more cautious with their spending,” said Chanon Koetcharoen, president of the Restaurant Association.

While mom-and-pop stores and other small businesses such as massage parlours and nail salons are also eligible to participate, Mr Chanon said based on past stimulus packages, the measure could increase restaurant sales by around 30% compared with non-stimulus periods.

He said the scheme could influence consumer habits, encouraging people to order more per visit or dine out more often.

Some groups dining together might split their bills to maximise their subsidies, reducing the cost per person, said Mr Chanon.

Local media reported some restaurant owners are hesitant to join the scheme due to fears of potential audits for retroactive taxes.

He said there are some concerns over this issue, but added he expects most small restaurants to participate as the scheme is likely to increase their income.

For the fourth-quarter outlook, Mr Chanon said there was a mix of positive and negative factors.

On the positive side, the start of fiscal 2026 is expected to facilitate budget disbursements that could further stimulate economic growth. Moreover, the tourism sector has entered its high season, which typically supports the restaurant industry.

From Jan 1 to Oct 5 Thailand recorded 24.5 million foreign visitors, a 7.5% year-on-year decline. The top five source markets were Malaysia, China, India, Russia and South Korea, according to the Economics Tourism and Sports Division of the Tourism and Sports Ministry.

Mr Chanon urged the government to act quickly to address Thailand’s negative tourism image.

He said the restaurant industry continues to face high raw material costs, especially for pork.

Furthermore, the sector is struggling with a labour shortage. Many restaurants already pay above the minimum wage. With the Vegetarian Festival in late October and year-end celebrations, the demand for workers will rise, leading to further increases in wages that pressure labour costs, said Mr Chanon.

Trat’s tourism industry is facing a 700-million-baht loss as a United Kingdom travel warning has prompted widespread cancellations from European visitors, according to the Tourism Authority of Thailand (TAT).

TAT’s Trat office said a surge of cancellations followed the UK Foreign Office’s advisory against non-essential travel to the province, including Koh Chang.

The advisory, stricter than those from other European nations, has led insurers to refuse coverage, disrupting travel plans.

One British traveller contacted TAT London and the Thai embassy, explaining his insurer declined to cover his trip to Koh Chang despite existing bookings. He requested official confirmation that the island remains safe, hoping it would reverse the insurer’s decision.

The TAT said that Trat is not a conflict zone and remains peaceful. Koh Chang, Koh Kut, and Koh Mak continue to welcome tourists daily.

However, the martial law designation across the entire province – active since 2012 – has raised concerns among European travellers and insurers.

The TAT said local tourism operators are urging security authorities to reconsider the status, especially in non-border areas, to restore confidence during peak season.

Interested people are invited to trace the unseen lives of Thai workers in Scandinavia and migrant communities in Bangkok through vibrant paintings during “Flowers For Everyone”, which is running at Crystal Court, M floor, North Zone of Siam Paragon, Rama I Road, until Nov 7.

Presented by SAC Gallery, this is a pop-up solo exhibition by Juli Baker and Summer, one of Thailand’s most beloved contemporary artists, whose work is celebrated for its radiant colour, bold brushwork and narrative sensibility that fills each canvas with life, emotion and imagination.

On display are two interconnected chapters of her practice. Created during her time in Scandinavia, “The Journal Of The Nordic Lands” series features paintings that depict skies, gardens and forests that glow with luminous colour and appear serene and idyllic.

Hidden from view in these landscapes, however, are Thai migrant workers who travel north each year to harvest berries. Their lives become part of the scenes themselves, reminding us that beauty can also hold stories of endurance, distance and struggle far from home.

Back in Bangkok, the artist began a new chapter from her small apartment near a public park. She observed the delicate rhythms of the city — couples on picnic mats, housekeepers resting between shifts, expatriates practising yoga, migrant workers caring for children and students gathering after school. These fleeting moments form a fragile weave of connection, moments of togetherness that exist alongside absence.

From these encounters came a new series of works including You Can Look At These Flowers, They’re For Everyone and The Flowers I Saw In My Dream Last Night.

Part observation and part imagination, the flowers are symbols of urban life — ordinary yet radiant, rooted yet displaced. They reflect the artist’s wish to share beauty openly while quietly honouring the unseen workers whose labour sustains the rhythm of the city.

Problems with an escape route and inadequate smoke ventilation are suspected to have contributed to the death of a doctor during a fire at a Bangkok condominium on Oct 9.

The fire broke out in a unit on the 16th floor of the 38-storey building on Pin Klao Road, opposite the Pata department store in Bangkok Noi district. The cause has not yet been determined as the fire destroyed the 60-square-metre unit before it was brought under control.

The fatality was reported on the Facebook page Medical Civil Society. It said that the doctor, who was also an associate professor, died inside the building’s fire escape, while 14 other people were injured.

Upon inspection, the condominium was found to have a fully installed fire alarm and pressurised fan system, which are designed to help during fire emergencies and were functioning normally.

The family of the deceased said he had followed all proper safety procedures during the fire – using a smoke mask and choosing to evacuate via the fire escape. However, the safe route turned dangerous, they said.

It is suspected that someone might have left a fire escape door open previously. When the fire broke out, smoke could have flowed back into the stairwell, turning it into a chimney-like shaft and allowing smoke to accumulate, ultimately causing suffocation.

An official cause of death has not been released. The family has called for safety improvements and emphasised the importance of building safety systems to prevent such tragedies in the future.

Strengthening its long-standing support for Thailand’s coffee-growing communities, Nestlé (Thai) Ltd. has renewed its partnership with the Thai Coffee Farmers Association through the signing of a Memorandum of Understanding (MoU) aimed at advancing sustainability and improving livelihoods. The agreement covers the purchase of coffee beans from Thai farmers for the 2025/2026 production season and includes initiatives to promote Regenerative Agriculture, improve yields and coffee quality, and protect the environment. Nestlé will also continue its research and development of high-yield coffee plantlets, enabling farmers to increase productivity, income and quality of life. The MoU signing ceremony was honoured by the presence of the Governor of Chumphon Province.

Ms Salinla Seehaphan, Corporate Affairs Director, Nestlé (Thai) Ltd., said: ‘For several decades, Nestlé has continuously supported our local coffee farmers. Additionally, Nestlé has consistently been the largest purchaser of locally grown Robusta beans in Thailand.

‘The signing of this MoU each year reaffirms our commitment to purchasing Robusta coffee beans directly from Thai farmers. Moreover, we encourage farmers to adopt Regenerative Agriculture practices in their coffee plantations through knowledge-sharing programmes and training sessions. This approach not only enhances coffee production in both quantity and quality but also helps restore ecosystems, protect soil and water resources, and strengthen resilience against climate change.’

Mr Thianchai Chookittiwiboon, Governor of Chumphon Province, added: ‘We are very pleased that Nestlé continues to support our coffee farmers through the direct purchase of locally grown beans. Coffee is a key economic crop for Chumphon, and we have great potential to make our cultivation more efficient and responsive to market demand. These efforts will help farmers improve their income and quality of life while boosting the provincial economy. This aligns with our goal to develop Chumphon into a ‘Robusta Metropolis’ recognised both domestically and globally.’

Mr Prayoon Songprasert, Chairman of the Thai Coffee Farmers Association, said: ‘For decades, Chumphon’s coffee farmers have benefited from Nestlé’s support – not only through direct bean purchases but also via training on sustainable cultivation methods. The coffee plantlets developed by Nestlé consistently deliver high yields and quality, helping farmers increase income and living standards. This ongoing partnership motivates farmers to continue their craft with confidence and pride.’

The Finance Ministry is preparing a timeline for its tax reform plan, covering both tax increases and reductions.

According to finance permanent secretary Lavaron Sangsnit, once the government’s “Quick Big Win” initiatives are completed, the tax reform working group will begin on improving government revenue.

He said the group will prepare a detailed timeline for each area of the tax reform plan, indicating when each measure should be introduced.

According to Mr Lavaron, a key reform measure is the revision of personal income tax deductions, in line with the policy direction of Finance Minister Ekniti Nitithanprapas.

Numerous personal income tax deductions are offered by the Revenue Department, which when combined can exceed 1 million baht per taxpayer. The large number of tax deductions is one factor causing the department to collect less personal income tax than expected, he said.

“Revising tax deductions will allow us to collect taxes more fully and efficiently, but there is a trade-off as deductions are often used to promote certain activities by providing incentives,” said Mr Lavaron.

Regarding the government’s revenue collection for fiscal 2025, which ended on Sept 30, he said it fell short of the target, but by less than expected. Mr Lavaron originally anticipated a shortfall of around 100 billion baht, but preliminary results suggest the shortfall is significantly smaller.

Part of the improvement is due to the recent discontinuation of the fuel excise tax reduction, which restored nearly 6 baht per litre in excise revenue to the state.

“Revenue-related departments worked hard until the very last day of the fiscal year. Our goal was to minimise the shortfall as much as possible,” he said.

For fiscal 2026, which started on Oct 1, the government set a revenue collection target of 2.92 trillion baht, up 1.2% year-on-year.

During the first 11 months of fiscal 2025 (October to August), the government collected a net revenue of 2.50 trillion baht, an increase of 46.8 billion baht or 1.9% year-on-year, though it was 34 billion baht or 1.3% below the target.

The shortfall was attributed to weaker automobile excise tax collection, as more people switched to electric vehicles, which have lower tax rates than internal combustion engine cars, as well as lower than targeted value-added tax (VAT) collection for imported goods.

All three main tax collection agencies fell short of their targets during the first 11 months of fiscal 2025. The Revenue Department collected 2.01 trillion baht, down 1.3% from its target, while the Excise Department amassed 489 billion, 11.8% less than its target, and the Customs Department collected 104 billion, a dip of 7.1% from its goal.

In the past, the Fiscal Policy Office (FPO) has promoted a tax reform plan to increase government revenue and enhance fairness in the tax system. Thailand’s 7% VAT rate remains below the average of non-resource-rich and non-fuel-exporting emerging markets (Non-RRFEEMs) by 2.9% of GDP.

In addition, domestic VAT revenue (before refunds) as a share of consumption is declining, partly due to leakage in the informal tax base and the rapid growth of online platform transactions. In 2024, VAT revenue as a percentage of consumption was 4%, down from 4.6% in 2015.

This outlook has led to several proposals to raise the VAT rate, with the FPO noting an increase of one percentage point could generate an additional 70 billion baht in government revenue, which could be used to support vulnerable groups in society and invest in infrastructure development.

Thailand’s personal income tax collection remains 0.5% of GDP below the average for Non-RRFEEMs, according to the FPO. Only 10% of the population filing personal income tax returns are liable to pay taxes, while 17% file but have no tax obligations after deductions and allowances, while 73% of working age Thais with income do not file.

Aspiring Thai golfers Kan Bunnabodee, Sherman Santiwiwattanaphong and Onkanok Soisuwan will spearhead Thailand’s challenge at the Women’s China Open from Oct 17-19, with hopes of following in the footsteps of World No.1 and compatriot, Jeeno Thitikul.

The trio will be part of a strong Thai contingent eyeing success at the China LPG Tour’s flagship event, which will be staged for the first time in Shanghai at the famed Enhance Anting Golf Club.

Kan, 23, turned professional last season after spending five years at Purdue University in the US, and the former national teammate of Jeeno has already enjoyed a breakthrough on the China LPG Tour after winning the Qualifying School in 2024 and recording multiple top-10 finishes.

“Seeing her success on the LPGA Tour, I’m really proud of her,” Kan said of Jeeno, whose rise to fame includes five wins each on the LPGA Tour and Ladies European Tour.

“There was a time when we were close [in playing standard] but she’s now on the LPGA Tour and the world No.1. It kind of motivates me that maybe I can do it too. I must work harder than before,” added Kan, who is a one-time Thai LPGA Tour champion.

This year, Kan has enjoyed a third-place finish in China and is now eyeing a title tilt at the Women’s China Open in what will be her debut appearance. “Every famous golfer and legends like Park Sung-Hyung of Korea have played and won this tournament and I want to follow in their footsteps,” said Kan.

“The way the CLPG Tour runs its tournaments, it is shaping me into a good golfer. It shows what I need to work on and knowing the winner of the Order of Merit [CLPG Tour Points List] gets onto the Korean LPGA Tour is a big incentive. It offers a career stepping stone.”

Sherman, 28, brings valuable experience after previously competing on the LPGA Tour. She captured the China LPG Tour Points List title in 2023 and is currently second on this season’s ranking, thanks to five top-10 finishes.

“I would love to get back to the LPGA. China has really good tournaments and challenging golf courses. It almost feels like my second home now,” said Sherman. “Every week I try to win — and lifting the Women’s China Open trophy would be special.”

Onkanok, 24, has also been working her way up the China LPG Tour in pursuit of her LPGA Tour dream. She says Jeeno’s rise has inspired an entire generation of Thai golfers.

“She makes us work harder to be like her. When I don’t play well, she will say, there’s always tomorrow. You have to take it step by step to chase your dream and I’m chasing the dream. Whether it’s playing on the CLPG Tour, or other tours in the region, I’ll take it step by step,” said Onkanok.

The Thai army has confirmed the discovery of two more anti-personnel landmines in a border area at Ban Nong Ya Kaeo in Khok Sung district of Sa Kaeo province, bringing the total to 9 active mines cleared since Oct 10.

An explosive ordnance disposal (EOD) team from the Burapha Task Force under the First Army Region on Tuesday morning found the POMZ-2 fragmentation-type anti-personnel mines at Ban Nong Ya Kaeo.

Both of the POMZ-2 devices were in operational condition and capable of detonation, said the task force.

The team successfully neutralised and removed the mines in accordance with standard procedures.

From Oct 10 to 14, EOD officers have discovered a total of nine active anti-personnel mines in the Nong Ya Kaeo area. These included six PMN-type fixed-position mines, one MN79-type mine, and two POMZ-2 fragmentation mines, which could be triggered by tripwires if installed, said the task force.

The POMZ series of mines, including the POMZ-2, originated in the Soviet Union and were first used in World War II. They have since been used in numerous conflicts around the world.

A recently placed anti-tank mine was also discovered in Ban Nong Ya Kaeo on the Cambodian border on Saturday, the army reported.