Thailand Tax Law

Chapters: 

Revenue Code

Title I

General provisions

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Section 1 This Act shall be called the “Revenue Code”.

Section 2 In this Revenue Code, unless the context otherwise requires:

  • “Minister” means the Minister in charge of the enforcement of this Revenue Code;
  • “Director-General” means the Director-General of the Revenue Department or his authorized representative; 
  • “Provincial Governor” shall include the Governor of Bangkok Metropolitan; 
  • “Amphur” means Chief of Amphur (District), Chief of Area Revenue Branch Office (Sub-district); 
  • “Chief of Amphur” shall include Chief of Khet (District) and Deputy Chief of Amphur who is also Chief of King-Amphur (Sub-district);
  • “Amphur Office” shall include Khet office (District) and King-Amphur office (Sub-district);
  • “State enterprise" means enterprise under the law concerning the setting up of state enterprise, enterprise under the specific state enterprise law, or business enterprise owned by the government which is not a juristic person
  • “Thailand or Kingdom” shall include territorial waters which according to the international law and Conventions with other countries are designated to Thailand.

Section 3 For taxes collectible under this Revenue Code, a Royal Decree may be issued for the following purposes:

  1. to reduce or exempt tax as suitable to circumstances, nature of business, or local condition;
  2. to exempt tax to persons or international organizations under the commitment between Thailand and United Nations, under international laws, under Conventions, or under reciprocal basis;
  3. to exempt tax to government, state enterprise, Tessaban (municipal), Sukapiban (municipal), religious body or public charitable organization;

The reduction or exemption under (1), (2) and (3) may be amended or revoked by issuing a Royal Decree.

Section 3/ 2 If the following official considers that an accused shall not be imprisoned or prosecuted, he shall be empowered to impose fine in the following offenses, except those under Section 13.

  1. Offense subject to fine only, or fine or imprisonment not exceeding six months, or both with an imprisonment not exceeding six month, occurred in Bangkok Metropolitan area shall be within the power of the Director-General. If it occurs in other provinces, it shall be within the power of the Provincial Governor. 
  2. Offense subject to fine or imprisonment exceeding six months but not exceeding one year or both with an imprisonment exceeding six months but not exceeding one year, shall be within the power of a Committee comprising the Director-General, the Director-General of department of Local Administration, and the Commissioner General of the Royal Thai Police or his authorized representative.

If an accused pays the fine in full within the time given, it shall be deemed that he shall not be further prosecuted for that case. 

If the empowered person under paragraph 1 considers not to exercise such power, or the accused does not comply with the order to pay fine, or the accused agrees to pay fine but does not do so within the time given, the accused shall be further prosecuted. In this case he shall not be allowed to pay fine in accordance with other laws.

Section 3 Ter (3) Any person liable to surcharge in accordance with the Revenue Code, agrees and pays such surcharge in accordance with a Ministerial Regulation, it shall be deemed that such person is no longer liable to pay such surcharge.

Section 3 quarter (4) In the case where the provisions of the Revenue Code prescribes that a person shall pay tax at an Amphur office, the Minister may publish in the Government Gazette provisions to pay tax at another place. In such a case, the tax payment is deemed to be complete upon the receipt of the tax receipt signed by the Head of such office.

Section 3 quinque (5) In the case where there is to believe that there is tax evasion, the Director-General shall have the power to enter or issue a written order to Revenue officials to enter any places or vehicles in order to search, seizure or attach books of account, documents or other evidences related or believed to be related to tax evasion, throughout Thailand.

In any other province apart from Bangkok, the Provincial Governor or Chief of Regional Revenue Office shall have the power of the Director-General as prescribed under paragraph 1 in that province or region.

In exercising the power under paragraph 1 and 2, it shall be done during the hours between sunrise and sunset, or during business hours of an entrepreneur.

Section 3 sex (6) If books of account, documents and other evidences related or presumed to be related to tax payable are in foreign languages, an assessment official or official may order a responsible person to translate them into Thai language within a reasonable period of time.

Section 3 septum (7) For the purpose of collecting taxes in accordance with the Revenue Code, the accounts examination and certification shall be done only by person who has obtained a license from the Director-General.

A person who wishes to apply for the license mentioned in paragraph 1 shall possess the qualification and comply with the regulations prescribed by the Director-General with the approval of the Minister.

If a person obtained such license violates the regulations as prescribed by the Director- General, the Director-General may terminate such license.

The provisions of this Section may be in force in any province as the Director-General shall announce with an approval of the Minister.
The announcement shall be published in the Government Gazette.

Section 3 octo (8) With regard to deadline for filing tax returns or other items, for appeal or for paying taxes as prescribed in the Revenue Code, if the liable person is not in Thailand or due to a cause of necessity fails to act within the deadline, it may be extended or postponed as necessary where the Director-General deems appropriate.

A deadline prescribed in the Revenue Code may be extended or postponed as necessary, where the Minister deems appropriate.

Section 3 novum (9) Any person intentionally does not accommodate or obstruct officials exercising his powers in accordance with Section 3 Quinque shall be liable to fine not exceeding 5,000 Baht or an imprisonment not exceeding 1 month, or both.

Section 3 decum (10) Any person not complying with orders of an assessment official or official in accordance with Section 3 Sex shall be liable to fine not exceeding 5,000 Baht.

Section 3 undecim (11) For the purpose of collecting taxes in accordance with the Revenue Code, the Director-General shall have the power to prescribe that taxpayers and the payer of income shall obtain and use Tax Identification Number in complying with the Revenue Code in accordance with rules and procedures prescribed by the Director-General with the Minister’s approval.

The prescription under paragraph 1 shall be published in the Royal Gazette (see note below).

Re: Stipulating Requirement for Persons Having Duty to Pay Personal Income Tax, Companies or Juristic Partnerships, and Income Payers Having Duty to Withhold Tax at Source to Have and Use Identification Number in the Compliance with the Revenue Code.

Section 3 duadecim (12) A person violating or failing to complying with the Director-General’s announcement issued under Section 3 undecim shall be subject to fine not exceeding 2,000 Baht.

Section 3 Tredecim (13) For the purpose of tax collection, a Director-General shall be empowered to order the payer of assessable income under Section 40, who does not have to withhold tax under Title 2, to withhold tax at source in accordance with rules, conditions and procedures prescribed by the Ministerial Regulations. For this purpose, Section 52, Section 53, Section 54, Section 55, Section 58, Section 59, Section 60 and Section 63 shall apply.

Section 3 quatuordecim (14) In the case where withholding tax is required by the Revenue Code, a person required to withhold tax shall withhold tax at source and remit to the Revenue Department whether or not the payment of assessable income is made by Court order, laws or any other reasons.

Section 4 The Minister of Finance shall be in charge of the enforcement this Revenue Code and have the power to appoint an assessment official or official by publishing in the Royal Gazette, and shall issue Ministerial Regulations;

  1. to use or abolish stamps with the prescription to replace such stamps within reasonable period of time and under the conditions with minimum of 60 days notice
  2. to prescribe other activities to comply with the Revenue Code.

Ministerial regulations shall be effective after being published in the Government Gazette.

Section 4 bis (2) A foreigner departing Thailand shall pay tax due and/or tax payable even if it is not due, or to arrange for a collateral for payment of tax in accordance with the provisions of the Revenue Code before departure.

Section 4 ter (3) A foreigner departing Thailand shall apply for a Tax Clearance Certificate in the form prescribed by the Director-General within fifteen days prior to departure, whether or not there is any tax payable.

An application under paragraph 1, where the foreigner is domiciled or resides in Bangkok or Thonburi province, shall be submitted to the Director-General or his authorized representative. If he is domiciled or resides in other province, it shall be submitted to the Provincial Governor or his authorized representative.

A foreigner who does not apply for Tax Clearance Certificate under paragraph 1 and 2, or does apply but has not received a Tax Clearance Certificate, departs Thailand or attempts to depart Thailand, he will not only be subject to punishment under the provisions of the Revenue Code, but also surcharge of 20 percent of tax payable. Surcharge under this Section is deemed to be tax.

Section 4 quarter (4) Provisions of Section 4 Bis and Section 4 Ter shall not apply to a foreigner transiting Thailand, or entering and residing in Thailand for a period or periods aggregating not more than ninety days in a tax year without earning assessable income, or to a foreigner as prescribed by the Director-General with the Minister’s approval.

Section 4 quinque (5) A person receiving an application under Section 4 Ter shall examine whether the applicant has any tax liability under Section 4 Bis or not. If there is no tax liability, a Tax Clearance certificate prescribed by the Director-General shall be issued to the applicant.

If the examination under the provision of paragraph 1 appears that the applicant has tax liability to be paid under Section 4 Bis and the applicant has fully paid tax, or if he does not pay tax in full or pays part of the tax but arranges for a guarantor or a collateral as the Director-General or a Provincial governor or his authorized representative deems appropriate as a collateral for tax payment, he shall be issued a Tax Clearance certificate by the Director-General or a Provincial Governor or his authorized representative.

Section 4 sex (6) In the case where a person receiving an application under Section 4 Ter considers that an applicant has sufficient reason to leave Thailand urgently but temporarily, and an applicant has a collateral or assets in Thailand worth more than the amount of tax due or tax payable, the Director-General or Provincial Governor or an authorized representative shall issue a Tax Clearance certificate.

Section 4 septum (7) Subject to Section 4 Octo, a Tax Clearance Certificate is valid for fifteen days from the date of issuance. If there is a request for extension before it expires, the Director-General or Provincial Governor or his authorized representative may extend it for another fifteen days.

Section 4 octo (8) A foreigner who has to enter Thailand on a regular basis in relation to his occupation or profession may apply to the Director-General or Provincial Governor or his authorized representative as the case may be, to issue a Tax Clearance Certificate which is used regularly. If a person receiving the application considers that the applicant has a necessary cause as requested and has a collateral or assets in Thailand in the amount at least equal to tax due or tax payable, may issue a Tax Clearance Certificate in the form prescribed by the Director-General. Such Tax Clearance Certificate shall be valid during the time specified in such Certificate but shall not exceed one hundred and eighty days from the date of issuance.

Section 4 novem (9) A foreigner departs Thailand without Tax Clearance Certificate as required by the Revenue Code shall be subject to a fine not exceeding 1,000 Baht, or an imprisonment not exceeding 1 month, or both.

A foreigner attempts to do as such shall be subject to the same punishment.

Section 4 decum (10) The Director-General or an authorized representative shall pay interest to a taxpayer receiving tax refund at the rate of 1 percent per month or part of the month of the amount of tax refundable according to the rules and conditions prescribed by the Ministerial regulations.

Interest paid under paragraph 1 shall not exceed the amount of tax refundable and shall be paid out of tax collected under the Revenue Code.

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Title 2

Revenue Taxes

Chapter 1

General provisions

Section 5 Taxes and duties prescribed hereafter shall be within the power and control of the Revenue Department.

Section 6 In a case where a non-juristic body of persons, the director or the manager of the body shall be liable to perform the duty of such body.

Section 7 In a case where a company or juristic partnership is required to file particulars, reports or other documents, the director, partner or manager shall sign them.

Section 8 A summons, a notification to pay tax or any other letter issued to any person in accordance with this Title, shall be sent by registered mail or delivered by a revenue official at a place of domicile or residence or office of such person during the sunrise and sunset or during office hours of such person. If a recipient cannot be found at a place of domicile or residence or office of the recipient, it shall be delivered to any person sui juris who resides or works in such house or office. copied from samuiforsale.

In the case where it cannot be delivered under the provisions of paragraph 1 or that person has left Thailand, it shall be posted at a prominent place of his residence, office or house where his name is currently in the record under the law regarding house registration or published a brief description in a newspaper regularly sold in that area.

If the above said procedure is followed, it shall be deemed to be received.

Section 9 Unless stated otherwise, if it is necessary to convert foreign currency into Thai currency in order to comply with this Title, it shall be converted using the exchange rate which the Ministry of Finance announces from time to time.

Section 9 Bis Unless stated otherwise, if it is necessary to evaluate assets or other benefits into money, the price or value receivable on the date that the asset or benefits is received shall be used.

Section 10 Any official who upon performing his duty learns about the operations of a taxpayer or any related persons shall be prohibited from informing any other persons or relay to others such information in any way unless he has a power to do so under the law.

Section 10 Bis For the purpose of tax collection, the Director-General shall have the power to reveal the following information:

  1. name of VAT registrant, tax base and amount of assessed value added tax of that registrant
  2. name of a taxpayer and amount of tax paid; 
  3. name of auditor and behavior of an auditor in relation to the audit and certification of account under Section 3 Septem.

The above said provision is subject to regulations prescribed by the Minister.

Section 11 Unless stated or the Director-General ordered otherwise, the tax shall be paid at Amphur office and the tax payment is completed upon receiving the receipt signed by the Chief of Amphur.

Section 11 Bis If a taxpayer requires a substitute receipt, there shall be obtained at the Amphur office with a fee of 50 Satang.

Section 12 Tax payable or remittable under this Title, when it is due but not paid or remitted shall be deemed as tax arrears.
In order to recover tax arrears, the Director-General shall have the power to seize or attach and sale by auction assets of a person liable to pay or remit tax throughout Thailand without the Court summons or order. The Director-General may delegate such power to a Deputy Director General or Chief of Regional Revenue Office.

In any other province apart from Bangkok, the Provincial governor or Chief of Amphur shall have the power of the Director-General under paragraph 2 within the province or region.

However, for Chief of Amphur, he shall have the power to order sale by auction upon permission from the Provincial governor. The procedure for seizure and sale by auction shall be in accordance with the Civil Procedures Code mutatis mutandis. For an attachment, the regulation prescribed by the Director-General with an approval from the Minister shall be followed.

Money received from sale by auction shall be deducted fees, expenses incurred from seizure and sale by auction, and tax arrears. The remaining shall be returned to the owner of the assets.

A person liable to pay tax under paragraph 2 shall include a partner with unlimited liability in a juristic partnership.

Section 12 Bis (20 Once the seizure or attachment order under Section 12 is issued, no one shall destroy, remove, hide or transfer the seized or attached assets to other persons.

Section 12 Ter (3) For the purpose of Section 12, an authorized person or Chief of Area Revenue Office shall have the power to:

(1) issue summons to a person liable to tax arrears or any person reasonably believed to be beneficial for collection of tax arrears to give evidence,
(2) order a person in (1) to bring books of account, documents or other evidence as necessary for collection of tax arrears for inspection,
(3) order in writing to a revenue official to search or seize accounts, documents or other evidence of a person in (1).

The procedures in (1) and (2) shall be preceded after at least 7 days from the date that a summons or an order is received. The order and procedure in (3) shall be in accordance with the regulation as prescribed by the Director-General.

Section 13 Any official contravening the provision of Section 10 shall be subject to a fine not exceeding 500 Baht or an imprisonment of not exceeding 6 months or both.

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Chapter 1 Bis

Commission of Taxation

Section 13 bis (2) There shall be established a Commission of Taxation, comprising the Permanent Secretary of the Ministry of Finance as Chairman, the Director-General of Revenue Department, the Director-General of Customs Department, the Director-General of Excise Department, Director of Fiscal Policy Office, Secretary-General of Council of State and experts of 3 persons appointed by the Minister.

The Commission shall appoint a government official of the Ministry of Finance to be secretary and assistant secretary.

Section 13 ter (3) A Commission member appointed by the Minister under Section 13 Bis shall hold office for a term of 3 years. A Commission member who retires upon the expiration of the office term may be reappointed.

Section 13 quatrum (4) Apart from retirement from the office under Section 13 Ter, an appointed Commission
member shall vacate the office upon:

  1. death; 
  2. resignation; 
  3. removal by Minister; 
  4. being incompetent or quasi-incompetent or bankrupt; 
  5. having been imprisoned by the judgment of Court which is final, unless the offence is related to an act of negligence or a petty offence.

In the case where a Commission member retires before the expiration of the office term, the Minister shall appoint another person to replace him.

The appointed Commission member under paragraph 2 shall remain in office for the duration of unexpired term of the Commission member whom he replaces.

Section 13 quinque (5) The meeting of the Commission of Taxation shall be not less than half of total Board members in order to form a quorum. 

If the Chairman of the Commission of Taxation is not present at the meeting, the Commission members present shall elect one member to act as the Chairman. Decision shall be made upon majority. Each Commission member has one vote. In the event of a tied vote, the Chairman of the meeting shall have a casting vote.

Section 13 sex (6) A member of a Commission of Taxation shall be official for the purpose of the Penal Code.

Section 13 septum (7) A Commission under Section 13 Bis shall have the power to:

(1) prescribe the scope of power exercised by assessment official and official;
(2) prescribe rule, procedure and duration for audit and assessment of tax;
(3) decide on tax related issue upon the Revenue Department request;
(4) give advice or proposal to the Minister regarding tax collection.

Upon the prescription of (1) and (2) being approved by the Cabinet and published in the Royal Gazette, assessment officials and officials shall follow such prescription. 

Decisions made by the Commission of Taxation under (3) shall be final and in the case where there is a change in the decision at a later date, the decision shall not apply retroactively except in the case where there is a final Court judgment affecting such decision. Found on samuiforsale.com In such a case, an assessment official or official shall have the power to enforce the unfavorable part of judgment retroactively only on the person who is party to the case.

Section 13 octo (8) A member of a Commission appointed by the Minister who has an interest in the case presented for consideration under Section 13 Septem (3) cannot attend the meeting nor vote in that case.

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Chapter 2

Procedures regarding assessment tax

Section 14 Assessment tax is such assessment tax as clearly prescribed in each particular Chapter.

Section 15 Unless stated otherwise in various Chapters in this Title, provisions of this Chapter shall be applicable to all types of assessment tax.

Section 16“Assessment Official” means a person or a group of persons appointed by the Minister.

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Part 1

Filing and Payment of tax

Section 17 In relation to tax return filing, it shall be filed within the time limit specified in the Chapters regarding taxes and in accordance with the form prescribed by the Director-General.

If the Director-General requires annual reports, or financial statements or other accounts together with tax return, he shall have the power to order so. The Director-General shall have the power to order a taxpayer to keep special book of account and to fill in the required information in that book. For the convenience of calculating tax payable in accordance with this Chapter, once the Director-General has given such order, the tax return filer or a person liable to tax shall follow such order.

For the purpose of tax collection:

  1. The Director-General with the approval from the Minister shall have the power to order a person to keep a special book of account and to fill in the required information in such account. Such order shall be published in the Royal Gazette. 
  2. The Director-General shall have the power to order the tax return filer or a person liable to tax to keep a financial statement or other accounts or inform any other information and submit to an assessment official together with the filing of tax return in the form prescribed by the Director-General. 1

Section 18 Particulars filed for tax purposes shall be assessed by Amphur or assessment official as prescribed in a particular Chapter. Once the tax is assessed, he shall inform the amount of assessed tax to the taxpayer. In this case, it may be appeal.

In the case where a taxpayer dies before being informed of the amount of assessed tax, Amphur or assessment official shall inform the amount of assessed tax to an estate administrator, an heir or possessor of the estate, as the case may be.

If after an assessment, there is no tax collectible or refundable, the amount of tax shall not be notified but Amphur or an assessment official may proceed in accordance with Section 19, Section 20 and Section 21. Section 27 shall apply to the assessment under paragraphs 1 and 2 mutatis mutandis.

Section 18 bis (2) In the case necessary for tax collection, an assessment official shall have the power to assess and requests a taxpayer to pay tax before the time limit. After the assessment, he shall notify the amount of tax to a taxpayer and the taxpayer shall pay tax within 7 days from the date of receiving the assessment. In this case, the assessment may be appealed.

The assessed tax under paragraph 1 shall be deemed tax credit in the tax calculation of the taxpayer.

In exercising the power under this Section, an assessment official may order a taxpayer to file a tax return in the form prescribed by the Director-General.

Section 18 ter (3) Subject to Section 18 Bis, in the case where an assessment official has made tax assessment, a person liable to tax shall pay such tax with fine and surcharge under the provisions of this Chapter within 30 days from the date of receiving the assessment.

Section 19 Unless stated otherwise, in the case where an assessment official has a reasonable cause to believe that any person has filed a false or incomplete tax return, the assessment official shall have the power to issue a summons call upon that tax return filer for interrogation and issue a summons call upon a witness and order that tax return filer or witness to show accounts, documents or any other evidence but he shall give at least 7 days in advance from the date of delivery of summons. Nevertheless, the summons must be issued within 2 years from the date of tax return filing whether or not the filing was done within the time limit prescribed by law or the time extended by the Minister or Director-General, which ever is the later date.

Except there is evidence or reasonable doubt that a tax return filer has intention to evade tax or in the case necessary for the purpose of tax refund, a Director-General may extend the time for the issuance of such summons in excess of 2 years but not exceeding 5 years from the date of tax return filing. However, the extension of time limit for the purpose of tax refund shall not exceed the time limit for refund.

Section 20 After proceeding with Section 19, an assessment official shall have the power to adjust an amount of assessed tax or an amount calculated in the tax return base on evidence and shall notify the amount of tax payable to the person liable to tax. In this case, after such person has been notified, the assessment may be appealed.

Section 21 If a person liable to tax does not comply with the summons or order of an assessment official under Section 19 or does not answer questions without justifiable reason, an assessment official may assess the amount of tax to the best of his knowledge and notify the amount of tax payable to a person liable to tax. In this case, the assessment shall not be appealed.

Section 22 In the assessment under Section 20 or Section 21, a person liable to tax shall be liable to fine equal to the amount of tax payable.

Section 23 In a case where a person fails to file tax return, Amphur or an assessment official, as the case may be, shall have the power to issue summons to call such person to give evidence and issue summons to call for witness and order a non filer or witness to bring an account or evidence related to the matter but shall give at least 7 days in advance from the date of delivery of summons.

Section 24 After proceeding with Section 23, Amphur or an assessment official shall have the power to assess tax and notify the amount of tax payable to the person liable to tax. In this case, after such person has been notified, the assessment may be appealed.

Section 25 If a person receiving the summons or order of Amphur or an assessment official, as the case may be, does not comply with such summons or order under Section 23, or does not answer questions without justifiable reason, Amphur or an assessment official may assess the amount of tax to the best of his knowledge and notify the amount of tax payable to person liable to tax. In this case, the assessment shall not be appealed.

Section 26 Unless stated otherwise in this Title, in the case of an assessment under Section 24 or Section 25, a person liable to tax shall be liable to fine double the amount of tax payable.

Section 27 A person failing to pay or remit tax within the time limit prescribed in various Chapters of this Title regarding assessment of tax, shall pay surcharge of 1.5 per cent per month or part of a month of an amount of tax payable or remittable excluding fine.

In the case where a Director-General extends the time limit for tax payment or tax remittance, and the tax is paid or remitted within the extended time, the surcharge under paragraph 1 shall be reduced to 0.75 per cent per month or part of a month.

The calculation of surcharge under paragraphs 1 and 2 shall begin from the day after the last day of the time limit for tax return filing or tax remittance until the date of tax payment or remittance. However, the amount of surcharge shall not exceed the amount of tax payable or remittable whether or not the amount of tax payable or remittable arising from the assessment or order of an official or decision of Commission of Appeal or Court decision.

Section 27 bis (2) Fine under Section 22 and Section 26, and surcharge under Section 27 shall be deemed tax. Fine under paragraph 1 may be waived or reduced in accordance with the regulations prescribed by the Director-General with an approval from the Minister. Such regulations shall be published in the Royal Gazette.

Section 27 ter (3) Unless stated otherwise, the refund of tax and tax withheld and remitted in an amount in excess of what should have been remitted or without a duty to pay, a person entitled for the refund shall submit the request within 3 years from the due date of the filing of tax return, except in the following cases:

  1. in the case where an entitled person has filed a tax return after the due date or has filed within the due date that the Minister or Director-General had extended or postponed, an entitled person shall submit a request for tax refund within 3 years after the filing date. 
  2. in the case where an entitled person has appealed in accordance with the provisions under this Chapter or has a case in Court, an entitled person shall submit a request for tax refund within 3 years from the date of receiving the appealed decision in writing or from the date of receiving the final court decision, as the case may be.

The refund requested under this Section shall be in accordance with the form prescribed by the Director-General and an entitled person shall submit the request at Amphur official where he is a resident or at any other place as prescribed by the Director-General.

Section 27 quater (4) For the purpose of tax refund under the provisions of the Revenue Code, assessment official may send a notification to a person claiming the refund or other person involved to give affidavit or send documents or other evidence for his consideration as he deems appropriate.

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Part 2

Appeal

Section 28 An appeal shall be made in the form prescribed by the Director-General.

Section 29 In an appeal against an assessment under the responsibility of Amphur, shall be as follows;

  1. shall appeal the assessment of Amphur to an assessment official within 15 days from the date of receiving the assessment; 
  2. subject to Section 21 or Section 25, shall appeal the assessment of assessment official to Provincial Governor within 15 days from the date of receiving a decision of Commission of appeal, or the date of receiving the assessment under Section 18 Bis, Section 20 or Section 24; 
  3. subject to Section 33, shall appeal the decision of Provincial Governor to Court within 15 days from the date of receiving appeal decision.

Section 30 In appealing against tax assessment which Amphur does not have duty to assess, it shall be appealed within 30 days from the date of receiving the assessment. The appeal shall be in accordance with the following rule and procedure;

1 subject to Section 21 or Section 25;

  • i. if an assessment official whose office is in the Bangkok or Thonburi province region, it shall be appealed to the Commission of Appeal which comprises the Director-General or his representative, a representative from Office of the Attorney General and a representative from Ministry of Interior.
  • ii. if an assessment official whose office is in other provinces, it shall be appealed to the Commission of Appeal which comprises the Provincial Governor or his representative, Chief of Regional Revenue Office or his representative and Provincial Attorney General or his representative;

2 subject to Section 33, it shall be appealed against the decision of the Commission of Appeal to Court within 30 days from the date of receiving the appeal decision.

Commission of Appeal under (a) may have several commissions.

Section 31 The appeal is not a deferral of tax payment. If a taxpayer fails to pay tax within the time limit prescribed by law, it shall be deemed as tax arrears under Section 12, except in the case where an appellant is granted a permission from the Director-General to wait for a decision of Commission of appeal or Court’s decision, then he shall pay within 30 days from the date of receiving the decision of Commission of appeal or the result of final Court’s decision, as the case may be. 

In the case where the decision of Commission of appeal orders to pay more tax, the appellant shall pay within the same time limit as the previous paragraph.

Section 32 For making an appeal decision under Section 29 or Section 30, an assessment official, Provincial Governor or a member of the Commission of Appeal, as the case may be, shall have the power to issue a summons to call upon an appellant for interrogation, issue summons to call upon a witness and order an appellant or a witness to provide books of account or other evidence relating to the matter but he shall give at least 15 days from the date of delivery of summons.

Section 33 Any appellant who does not comply with summons or order under Section 32 or does not answer questions without justifiable reason, such person shall not be entitled to appeal against the decision of the Commission of Appeal.

Section 34 A decision of Commission of Appeal under Section 29 or Section 30 shall be in writing and delivered to an appellant.

Section 35 A person failing to comply with Section 17, Section 50 Bis or Section 51, unless in case of a force majeure, shall be subject to fine not exceeding 2,000 Baht.

Section 35 bis (2) A person contravening Section 12 Bis shall be subject to an imprisonment for a term not exceeding 2 years and fine not exceeding 200,000 Baht. 

In a case where a person in paragraph 1 is a juristic person, a managing director, director or representative of that juristic person shall also be subject to the punishment in paragraph 1 unless he can prove without doubt that he does not involve in the offense of such juristic person.

Section 36 A person consciously or intentionally fails to comply with summons or orders of Director- General, a representative of Director-General, Chief of Area Revenue Office, Assessment official, Provincial Governor or commissioner, issued under Section 12 Ter, Section 19, Section 23 or Section 32, or does not answer questions, such person shall be subject to an imprisonment not exceeding 1 month or penalty not exceeding 2,000 Baht or both.

Section 37 A person;

  1. intentionally notifies false statement or gives false statement or answers with a false statement or shows false evidence in order to evade taxes under this Title, or
  2. with faulty facts, fraudulent, artifice or other similar nature, evades or attempts to evade tax under this Title, shall be subject to an imprisonment from 3 months to 7 years and penalty from 2,000 Baht to 200,000 Baht.

Section 37 bis (2) A person intentionally fails to file tax returns prescribed under this Title in order to evade or in an attempt to evade tax, shall be subject to a fine of not exceeding 5,000 Baht or an imprisonment for a term not exceeding 6 months or both.

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This translation is prepared for reference purposes. Only the Thai script version as published in the royal Thai government gazette shall have legal force in Thailand.