Thailand Law Library

by Thailand Lawyer

Chapter 1: General Provisions

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

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.

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.

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.

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.

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.

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.

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.

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.

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.

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

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.

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.

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.

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.