สืบเนื่องจากที่ประชุมคณะรัฐมนตรี เมื่อวันที่ 26 เมษายน 2559 เรื่องการให้บริการและการพัฒนา “ระบบภาษีไปไหน ระยะที่ 2” ที่ประชุมได้รับทราบสรุปมติ - ข้อสั่งการที่สำคัญในการประชุมคณะกรรมการต่อต้านการทุจริตแห่งชาติ (คตช.) ครั้งที่ 1/2559 ซึ่งรวมถึงมติคณะกรรมการที่ 4 รับทราบและเห็นชอบในหลักการตามรายงานและข้อเสนอของคณะอนุกรรมการ คตช. เรื่องการใช้ข้อมูลจากระบบจัดซื้อจัดจ้างภาครัฐด้วยอิเล็กทรอนิกส์ (e-Government Procurement : e-GP) เป็นฐานข้อมูลสร้างความโปร่งใสโดยการเชื่อมโยงข้อมูลระหว่างเว็บไซต์ govspending.data.go.th กับระบบ e-GP ของกรมบัญชีกลาง เพื่อให้อำนาจภาคประชาชนมีส่วนร่วมในการต่อต้านการทุจริต ด้วยการนำเทคโนโลยีดิจิทัลเข้ามาเพิ่มประสิทธิภาพการทำงานของภาครัฐ และหน่วยงานภาคส่วนต่างๆ ที่เกี่ยวข้อง

ต่อมามีมติ ครม. เมื่อวันที่ 10 ตุลาคม 2560 ได้รับทราบสรุปมติ - ข้อสั่งการที่สำคัญในการประชุมคณะกรรมการต่อต้านการทุจริตแห่งชาติ (คตช.) ครั้งที่ 2/2560 เรื่อง “ระบบข้อมูลการใช้จ่ายภาครัฐ ระยะที่ 3” ซึ่งรวมถึงมติคณะกรรมการที่ 5 เรื่องการจัดทำ “เว็บไซต์ ภาษีมาจากไหน” โดยมอบหมายหน่วยงานที่เกี่ยวข้องดำเนินการ ให้กระทรวงการคลัง กรมบัญชีกลาง กรมสรรพากร กรมสรรพสามิต กรมศุลกากร กรมส่งเสริมการปกครองท้องถิ่น สำนักงานเศรษฐกิจการคลัง สำนักงาน คกก. การกระจายอำนาจให้แก่องค์กรปกครองส่วนท้องถิ่น สำนักงานพัฒนารัฐบาลดิจิทัล (องค์การมหาชน) และหน่วยงานที่เกี่ยวข้อง ร่วมกันพัฒนา และให้มีการเชื่อมโยงกับระบบ ภาษีไปไหน เพื่อเป็นเครื่องมือในการวิเคราะห์ติดตามการใช้จ่ายงบประมาณของภาครัฐอย่างมีประสิทธิภาพ

สำนักงานพัฒนารัฐบาลดิจิทัล (องค์การมหาชน) (สพร.) หรือ DGA ได้เร่งดำเนินการพัฒนา “ระบบข้อมูลการใช้จ่ายภาครัฐ ระยะที่ 3” หรือ “ภาษีไปไหน?” หรือ ภาษีมาจากไหน? เพื่อเผยแพร่ข้อมูลที่ “เว็บไซต์ govspending.data.go.th” และ “แอปพลิเคชัน ภาษีไปไหน” ซึ่งเป็นการนำเสนอภาพรวมรายได้การจัดเก็บของรัฐบาล จากกรมสรรพากร กรมสรรพสามิต กรมศุลกากร และ สำนักงานเศรษฐกิจการคลัง กระทรวงการคลัง ภาพรวมรายได้ในส่วนของท้องถิ่น จากกรมส่งเสริมการปกครองท้องถิ่น และการเปิดเผยข้อมูลภาครัฐในด้านงบประมาณรายรับ-รายจ่ายของประเทศ ข้อมูลงบประมาณตามพระราชบัญญัติงบประมาณประจำปี ข้อมูลการเบิกจ่ายงบประมาณประจำปี และข้อมูลการจัดซื้อจัดจ้างภาครัฐ ร่วมกับสำนักงบประมาณและกรมบัญชีกลาง ด้วยการนำเสนอข้อมูลการใช้จ่ายงบประมาณภาครัฐในรูปแบบภาพรวมสถิติต่างๆ ในรูปแบบ Dashboard และการจัดอันดับ Ranking ข้อมูลต่างๆ การแสดงข้อมูลในรูปแบบแผนที่ประเทศไทย และแสดงรายละเอียดแต่ละจังหวัดเพื่อให้ประชาชนเข้าใจได้ง่ายขึ้น

ทั้งนี้ภายในเว็บไซต์และแอปพลิเคชันมีช่องทางร้องเรียน เพื่อแจ้งเบาะแสการทุจริต ไปยังสำนักงานคณะกรรมการป้องกันและปราบปรามการทุจริตในภาครัฐ (ป.ป.ท.) และช่องทางการร้องทุกข์ ไปยังสำนักงานปลัดสำนักนายกรัฐมนตรี และกระทรวงดิจิทัลเพื่อเศรษฐกิจและสังคม หรือสามารถร้องเรียนผ่านโครงการที่พบเบาะแสทุจริตและแชร์ข้อมูลผ่านโซเชียลมีเดียได้ทันที ช่องทางการแสดงความคิดเห็น ข้อเสนอแนะต่างๆ ไปยังสำนักงานพัฒนารัฐบาลดิจิทัล (องค์การมหาชน) นอกจากนี้ได้เพิ่มช่องทางการ Export ข้อมูลจัดซื้อจัดจ้างที่ค้นหาและการเชื่อมต่อข้อมูลจากระบบภาษีไปไหนในรูปแบบ API เพื่อให้ประชาชนทุกภาคส่วนมีร่วมเป็นพลังสำคัญในการติดตามตรวจสอบและต่อต้านการทุจริต คอร์รัปชัน อันจะนำไปสู่การยกระดับดัชนีภาพลักษณ์การดำเนินงานของหน่วยงานภาครัฐด้านความโปร่งใสและการคอร์รัปชันของประเทศให้ดียิ่งขึ้นต่อไป

Recently, the Digital Government Development Agency (Public Organization) (DGA) has developed the Thailand Government Spending system with the intention of publicizing information on government spending, which can be viewed easily by the general public. This online application named “Where Do Our Taxes Go?” can be accessed via the website www.governmentspending.data.go.th or can be downloaded as a mobile application to be featured on a smartphone or a tablet available in both iOS and Android versions, hereinafter referred to as the “application” in the terms of use.

However, prior to using this application, the DGA has requested that everyone carefully read and clearly understand the terms of use as detailed below. In cases where someone disagrees with any certain provisions or cannot comply with the terms of use as specified by the DGA, they are seriously recommended not to download or further access this application. If anyone still further accesses the application or continues to download it to be featured on any mobile gadget, it obviously means that they will legally be obligated to the terms of use approved for this application.

The DGA is inviting people to use the “Where Do Our Taxes Go?” application under the following terms of use:

• Duplicate, disseminate, or distribute the information of the application in a legal manner.
• Adjust any certain information without changing the core meaning of the original content required to be conducted legally for useful purposes.
• Make use of any certain information partially or entirely by referring to the original source of information.
• The approved terms of use mentioned above shall exclude any personal information or information that may have a certain impact on national security, which shall also include any information not approved to be disseminated in accordance with the provisions of the Official Information Act, B.E. 2540 (1997) or any other related laws. Should you have any inquiry or find any inappropriate information appearing in the application, please do not hesitate to contact the DGA directly for further correction and improvement.

As you have agreed with the terms of use for this application, you are suggested to:

• Never get involved in any violation of copyright or intellectual property or hinder the progress or development of any information in the application.
• Never misuse or distort any information to be shared to others or cause damage to any user’s personal information.

In this context, intellectual property shall include the information, image, sound, graphic art, design, procedure, computerized software program, and content appearing in the “Where Do Our Taxes Go?” application and protected under copyright laws. In fact, the DGA possesses sole ownership and copyright of this application, except the information on the development of government procurement and the approval of annual government budget and budgetary transactions in accordance with the Annual Expenditure Budget Act developed by other related government agencies. Furthermore, all types of intellectual properties and information appearing in this application can only be used in accordance with the agreed terms and conditions specified by the DGA.

The “Where Do Our Taxes Go?” application may be required to be installed or improved automatically and sporadically to foster greater operational capacity. The format of the application will occasionally be upgraded to ensure that each particular function can perform efficiently and appropriately without error. In cases where an improvement or upgrade is required, the DGA will provide you with sufficient quality services (a delivery service will also be provided upon request), and such improvement or upgrade will be considered part of the development and utilization required for this application.

The above mentioned improvements or upgrades approved by the DGA include the introduction of new information and innovations promoted to facilitate greater benefits from use of the application. Users agree that any format, content, or information appearing in this application can be changed, amended, or improved to ensure that each significant piece of information is updated on a regular basis without being required to give any prior notice to users.

The DGA, including teams of application developers and other related members, has earnestly put continuing effort into the development and management of the “Where Do Our Tax Go?” application, for instance, coding and physical protection to comply with international standards. Consequently, this application can perform consistently at the highest security level. Although the DGA has strived to maintain the highest security of the application, you are still at risk of being attacked by cyber bullies. The DGA shall not be responsible for any damage occurring from the use of the application as well as other unfavorable factors that remain outside of the DGA’s control. However, the DGA remains firm in providing all users with as sufficient a level of assistance as possible. Above all, you should be well-aware of all possible risks resulting from the use of the application.

The DGA would like to recommend that all users regularly rely on well-developed cyber security measures by installing a firewall program and always keeping it updated. You are also required to install a reliable anti-virus software program to ensure that cyber threats do not damage electronic programs and devices.

In using the “Where Do Our Taxes Go?” application, all users agree to pursue the following disclaimers approved by the DGA.

• This application is featured with an efficient processing system developed for truthful and spontaneous reporting of the information on government spending, particularly the development of government procurement and the approval of annual government budget and budgetary transactions in accordance with the Annual Expenditure Budget Act developed by other related government agencies, via the website www.data.go.th and other transmission channels of information developed to facilitate the DGA. This application serves as a strategic medium to offer clearer understanding of the government’s implementation of new development projects for all users and such implementation can definitely be monitored by the general public. However, the DGA still remains uncertain of the quality, accuracy, and completion of the proposed information. In cases where any inaccurate or incomplete information, including confidential information, is found, it is required to be reported to the DGA for further correction and improvement.
• The DGA is authorized to screen, inspect, amend, revise, reject, or delete any content appearing on this application whenever necessary.
• The DGA is authorized to limit access, whether partially or entirely, of this application by referring to certain Internet user accounts without being required to give any prior notice or indicate a reason for this implementation.
• For the use of this application, the DGA is unable to certify that all users will be offered the most satisfactory services according to their various personal preferences or ensure that all functions can perform efficiently at all times without any error. The DGA will not be responsible for any inaccuracy or incomplete areas of the application as well as any damage caused by the use of this application.

The DGA has provided this application with further connection to other related websites and applications to facilitate users for specific purposes. Admittedly, the connection to certain websites and applications is beyond the DGA’s responsibility, particularly in verifying the accuracy or ensuring the reliability of the information. When another website or application is linked, a user may be at risk of possible damage and the DGA will not be responsible for any cause or effect resulting from intentional access to the website or application.

The DGA is pleased to welcome comments and feedback sincerely provided by its users in order to foster greater development of this application. As a user, you are allowed to send constructive comments or feedback to the DGA via the user contact channel already available in the application. Additionally, the filing of comments or feedback should compulsorily be practiced under the requirements of laws and legal conduct approved by the DGA. In some cases, you may be required to provide your personal profile (including first name, last name, contact number, email, etc.) in order to verify your identity. This will help the DGA to develop the best of its information services complying with users’ various requirements since personal information given to the DGA is always true and updated.

For the “Where Do Our Taxes Go?” application, terms of use have been developed and approved to be pursued by the DGA. Any implementation and interpretation of definitions of the terms of use is required to be under the enforcement of the related Thai laws.

In cases where the DGA has not informed or exercised its right to proceed with the enforcement or leniency of any requirement under the terms of use of this application, or has certain conditions that are not applicable to the terms of use for whatever reason, it is however not deemed to have concluded that the DGA has not exercised its right to proceed with the enforcement or leniency of such requirements under the terms of use of this application or has certain conditions that are not applicable to the terms of use for whatever reason. Also, it is not considered that the DGA has agreed to waive its right to proceed with the enforcement of any requirements at any time, whereby the DGA may subsequently exercise the enforcement for whatever reason and it is never deemed to have been concluded that the DGA has waived its right and authority under the terms of use of this application.

In cases where any dispute or conflict between the DGA and a user shall occur, resulting from the use or acceptance of service, the DGA would like to certify that such dispute or conflict shall be terminated based on the principles of righteousness and impartiality supported by a minimal use of time and expense as disputes or conflicts are expected to be solved as quickly as possible. Basically, the user is required to contact the DGA for a primary negotiation on the termination of the dispute or conflict. However, if the dispute or conflict is prolonged and cannot be solved by negotiation, a dispute or conflict shall be submitted to the Thai court of arbitration.

If you have any further inquiries about the terms of use or privacy policies and requirements, please contact the DGA Call Center at Tel: 02-612-6060 or Email: contact@dga.or.th. The DGA will earnestly try its best to clarify all doubts and troubleshoot all issues in an efficient and appropriate manner.

The terms of use and privacy policies and requirements of the 2559.01 version will be effective from December 25, 2016.

Privacy and Confidentiality Policy

The “Where Do Our Taxes Go?” application provides a broad range of digital and technological services on government spending developed and supervised by the DGA. The DGA has always recognized the importance of privacy and confidentiality of users’ records. The DGA’s privacy and confidentiality policy, considered part of the terms of use of this application, will notify all users of procedures, guidelines, security measures, and protection standards of personal information required for the use of the application.

In this context, the word “personal information” is defined as any form of isolated or grouped information that can be used to identify a person. However, as you have visited the website or used any digital and technological service available in this application, the DGA will not keep your personal data in its records for any reason.

Basically, the DGA does not keep any user’s personal information in its records for whatever reason, unless the user is willing to provide the DGA with personal information, for instance, email, telephone number, and other details required for the filling in of application forms. Besides, any personal information provided can help facilitate the user in making direct contact with the DGA as well as allowing the request for helpful assistance from the DGA. Aside from the provided personal information, users are never recommended to supply sensitive information to the DGA.

The DGA will only keep personal information safely for the purposes of making direct contact with and requesting helpful assistance from the DGA.

The DGA may apply the use of HTTP cookies or any other technological data to be featured in some information services to:

• Increase the efficiency of security measures.
• Assist the DGA in maintaining users’ sessions when obtaining services.
• Enhance the memorization of users’ information on web browsers and settings.
• Provide the DGA with clear understanding of users’ attitudes towards their obtained services so as to assist with further development.

Users can make a request to access their personal information retained by the DGA as well as allowing the DGA to edit their personal information enabling it to be more accurate and up-to-date.

To ensure the protection of privacy for those using this application, the DGA is required to obtain personal references to help identify different users accurately prior to allowing them to access or edit their personal information upon request.

Digital services provided by the DGA, including this application, are developed through the advancement of computerized systems supported by high security standards under the supervision and management of the DGA. With users’ confidence and trust in the DGA’s quality information services, the DGA has made great efforts to comply international standards aiming to provide the maximum protection of users’ personal information.

Nevertheless, the DGA would like to announce that there is no perfect security measure that ensures the most secured protection of IT systems and services nowadays, particularly since they are highly vulnerable to transmission gaps and cyber bullies. Such issues are also fueled by attacks by hackers who intentionally and illegally access the personal information of others. Despite the sincerest efforts to protect users’ personal information, the DGA is still unable to ensure that such personal information can always be safe from cyber attacks and users should not expect that their personal information still remain confidential at all times. In cases where personal information is hacked by any illegal electronic practice or even lost due to any unexpected or uncontrollable factor, the DGA shall reserve the right not to be responsible for any damages incurred. However, the DGA would like to offer the most efficient and adequate assistance to all its users.

You can close your account at any time by visiting the profile settings which the settings menu will be visible to those who logged in only. The settings allow you to sign out or purge all your data and comments on the website entirely.

Normally, the DGA will delete all recorded information after it is used to achieve a particular purpose. Nevertheless, the DGA maintains some personal information and details related to certain users for an extended period of time to comply with the enactment of related laws.

In some cases, DGA-related services may require assistance provided by a third party to ensure greater efficiency and convenience for all users. The DGA may request a third party to assist in processing or providing storage of personal information. The DGA will seriously monitor all implementation processes conducted by a third party so as to encourage them to provide the most efficient and secure services for every single task supported by the development of an effective organizational management. Additionally, all third parties are expected to efficiently perform their tasks required for providing services, while being able to strictly comply with related laws and regulations. However, as part of the enhancement of service efficiency, a third party will only be authorized to access personal information of the DGA’s users as is necessary.

Furthermore, services available in the DGA’s application may be linked to other social media, websites, or applications developed by private individuals. As such social media, websites, or applications may contain further privacy policies and requirements apart from those required by the DGA’s services; users are recommended to study the policies and requirements thoroughly to ensure clear comprehension and understanding. Users should be aware that the DGA’s privacy policies and requirements are only developed to facilitate the use of this application and other related services owned and authorized by the DGA. In particular, the DGA’s privacy policies and requirements will not be applicable to the privacy policies and requirements of websites or applications developed by other individuals. More importantly, the DGA will not be responsible for any use or presentation of the information related to websites or applications developed by any third party on behalf of any user.

According to the DGA’s privacy policies and requirements, the DGA will never disseminate, exchange, rent, or transfer personal information belonging to any user to a third party without permission. In fact, when permission is granted by the user, only then can personal information be disclosed. Aside from the user’s permission, the personal information is allowed to be shared under specific requirements of particular circumstances, including but not limited to the following cases.

• It being honestly and frankly believed by the DGA that the disclosure of the personal information is implemented under the requirements of legal practices.
• Used for the development of related services.
• Preferred for the research and development of related services featured in the application.

For certain reasons, the DGA will be required to disclose any user’s personal information according to an official court order, judicial summons, or legal investigation required by any government-related agency. The DGA would like to reserve its right not to publicize any personal information deemed to be involved in any illegal act. Once again, it is agreed that the disclosure of the personal information is necessary for some cases only, since it will comply with the requirements under the terms of use and ensure the protection and security for both the DGA and its authorized users.

As personal information is recorded safely in the DGA-based computerized system and servers or by any third party residing in another area or country with different models of jurisdiction, you are bound to agree and accept that the DGA will be authorized to exchange and share your personal information (under similar and different models of jurisdiction) according to the objectives of the privacy policies and requirements.

Besides, the DGA may share your personal information with other government organizations that are involved in a similar business so as to ensure the highest satisfaction and the most efficient development of information services for all users. For the exchange or sharing of your personal information, the DGA will initially keep you informed via your email or other appropriate channels as necessary.

The DGA is authorized to consider the amendment of any terms of use or privacy policy and requirements whenever it is deemed necessary. Basically, the DGA will notify you of any amendment via email or other suitable channels, with the date of the latest version mentioned at the end of the amendment. In fact, all users are suggested to regularly check whether any terms of use or privacy policy and requirements have been amended or not.

When using this application, it is agreed that you have accepted the terms of use and privacy policies and requirements of this application approved by the DGA. In cases where you may disagree with any terms of use or privacy policy and requirements, you are suggested to stop using this application immediately. However, if you continue to use this application whereby any terms of use or privacy policy and requirements are amended, the DGA will consider that you have agreed with the amendment of such terms of use or privacy policy or requirements, while accepting the regulatory provision.

If you have any further inquiries about the terms of use or privacy policies and requirements, please contact the DGA Call Center at Tel: 02-612-6060 or Email: contact@dga.or.th. The DGA will earnestly try its best to clarify all doubts and troubleshoot all issues in an efficient and appropriate manner.

The terms of use and privacy policies and requirements of the 2559.01 version will be effective from December 25, 2016.

The Thai government has always made a great effort to effectively eliminate the problems of corruption and other illegal conduct found in various implementation processes of the government sector, something considered to be the largest obstacle hindering social progress and national development for Thailand. One of the most strategic and efficient measures used to tackle the aforementioned issues is the application of digital technology which can ensure greater efficiency and transparency of government-based implementation processes, whereby government-related information can be disclosed to the general public. Also, as people can acknowledge, access, and monitor every step of government implementation processes, they are allowed to use the government-based information to achieve further requirements of social and economic progress.

This website is considered one of the most significant examples of successful information technology development created by the Digital Government Development Agency (Public Organization) (DGA) allowing it to unveil the application of the Open Government Data, emphasizing mainly on the development of government procurement and the approval of the annual government budget and budgetary transactions in accordance with the Annual Expenditure Budget Act, which have been implemented by government-based agencies. However, the DGA would like to confirm that the information contained in this website is developed under the enforcement of related laws, for instance, the Official Information Act, B.E. 2540 (1997) and the Copyright Act, B.E. 2537 (1994). Under the enforcement of related laws, there will be no display of any personal or sensitive information that may affect national security. In cases where users or visitors to the website have found any incorrect or unlawful information that may have an impact on national security, it is compulsory to notify the DGA of such information for further correction and improvement accordingly.

Meanwhile, if you are interested in developing the Open Government Data, you can access the website www.data.go.th directly.

Tel : (+66) 0 2612 6060

Fax : (+66) 0 2612 6011-12

E-mail : contact@dga.or.th