Thailand Law Library

by Thailand Lawyer

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.

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.