Tax Case
Tax Case
Tax cases involve disputes between taxpayers and the Revenue, Customs, or Excise Departments. Heard by the Central Tax Court. Taxpayers must appeal to the Board of Appeal before filing a court case.
Tax Case Services
- Appeals against tax assessments
- Personal income tax cases
- Corporate income tax cases
- Value added tax (VAT) cases
- Customs and excise duties
- Tax planning advice
- Specific business tax cases
- Land and building tax
Frequently Asked Questions
I received an additional tax assessment. What should I do?
File an appeal with the Board of Appeal within 30 days of receiving the assessment notice. If you disagree with the decision, file a case in the Central Tax Court within 30 days.
Which court hears tax cases?
The Central Tax Court in Bangkok, a specialised court whose judges have tax expertise.
Do I have to pay the tax while my appeal is pending?
As a rule, filing an appeal does not suspend payment of the tax (Revenue Code s.31). However, you can ask the Director-General of the Revenue Department for a stay of payment until the appeal decision or court judgment, and security may be required under the Department's rules. A lawyer will check the conditions in your case.
Related Topics
Note: The information on this page is for general educational purposes only and not specific legal advice. If you have a case or need guidance, please contact a lawyer directly at 081-544-0944