Section Code: 0028 - 0037
An appeal shall be made in the form prescribed by the Director-General.
In an appeal against an assessment under the responsibility of Amphur, shall be as follows:
- shall appeal the assessment of Amphur to an assessment official within 15 days from the date of receiving the assessment;
- 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;
- subject to Section 33, shall appeal the decision of Provincial Governor to Court within 15 days from the date of receiving appeal decision.
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;
- 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.
- 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.
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.
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.
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.
A decision of Commission of Appeal under Section 29 or Section 30 shall be in writing and delivered to an appellant.
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.
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.
- 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
- 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.