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Introduction of Tax Court in Thailand 泰國稅務法院介紹

There are two types of tax courts of first instances in Thailand, which are the Central Tax Court and the Provincial Tax Court. The latter is recently established. The Central Tax Court has jurisdiction over the provinces of Bangkok, Samut Prakan, Samut Sakhon, Nakhon Pathom, Nonthaburi, and Pathum Thani. On the other hand, the Provincial Tax Courts have not yet been formally set up in their respective provinces. Hence, the Central Tax Court still retains jurisdiction over tax case in Thailand.


Appeals against judgments and orders of the Central Tax Court are filed directly to the Tax Case Division of the Court of Appeals for Specialized Cases, with petitions for further appeal addressed to the Supreme Court. Whether to accept an appeal is made at the full discretion of the Supreme Court.


The Central Tax Court exercises jurisdiction over civil cases:


Ø Pertaining to appeals against decisions made by competent officials or committees recognized under applicable tax law;


Ø Pertaining to government tax debt claims;


Ø Pertaining to tax refunds;


Ø Pertaining to rights and obligations established under agreements for tax collection purposes;


Ø Falling under the jurisdiction of the Thai tax courts.


Only Thai tax courts can exercise jurisdiction over civil disputes, so only customs cases that involve civil matters fall under the jurisdiction of tax courts. These civil customs disputes are also subject to the Act for the Establishment of and Procedure for the Tax Court B.E. 2528 (1985) and the Regulation on Tax Cases B.E. 2544 (2001). Examples of customs cases falling under the jurisdiction of the tax courts such as:

只有泰國稅務法院可以對民事糾紛行使管轄權,因此只有涉及民事案件的海關案件才屬於稅務法院的管轄範圍。這些民事海關糾紛也受佛曆2528年 (1985)《稅務法院設立和程序法案》和佛曆2544年 (2001) 《稅務案件條例》的規範。屬於稅務法院管轄範圍的海關案件範例,例如:

Ø Cases pertaining to appeals against decisions made by competent officials or committees under Thai customs laws, such as:


n Appeals against a decision made by customs officers alleging false duty payment;


n Disputes over the classification of customs tariffs;


n Objections to the identification of prohibited goods;


Ø Cases pertaining to the government’s claims on tax debts, such as cases filed by the Customs;


Ø Department to claim tax debt;


Ø Cases concerning tax refunds, such as cases filed by private entities to claim for duties paid in excess;


Ø Cases pertaining to rights and obligations established under agreements for tax collection purposes, such as claims regarding false duty payment where the duty in question has been pledged in favor of another party.


The Customs Act B.E. 2560 (2017) also imposes criminal sanctions on individuals for certain classes of wrongdoing. Prosecution of these claims is under the jurisdiction of the criminal courts.


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