The Thai Revenue Department has published Royal Decree 749 on measures to promote biodegradable plastic packaging. The decree extends the additional 25% deduction for costs incurred by companies for certified biodegradable plastic products, which was introduced by Royal Decree No. 702 with effect from 1 January 2019 to 31 December 2021. Under Royal Decree 749, the additional 25% deduction is extended until 31 December 2024.