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.

泰國有兩種一審稅務法院，即中央稅務法院和省稅務法院，後者是最近成立的。中央稅務法院對曼谷、北欖府、龍仔厝府、佛統府、暖武里府和巴吞他尼府擁有管轄權。另一方面，各省尚未正式成立省稅務法院。因此，中央稅務法院仍保留泰國稅務案件的管轄權。

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.

對中央稅務法院判決和命令的可直接向特殊案件上訴法院稅務案件部提出上訴，進一步上訴的請願書則向最高法院提出。是否接受上訴由最高法院全權酌情決定。

The Central Tax Court exercises jurisdiction over civil cases:

中央稅務法院對民事案件行使管轄權：

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

關於適用稅法認可的主管官員或委員會所做的決定提出上訴;

Ø Pertaining to government tax debt claims;

與政府稅務債務索賠有關;

Ø Pertaining to tax refunds;

關於退稅;

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

關於租稅協定中規定的權利和義務;

Ø Falling under the jurisdiction of the Thai tax courts.

受泰國稅務法院管轄。

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:

與對主管官員或委員會根據泰國海關法做出的決定提出上訴有關的案件，例如：

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

對海關官員所做的涉嫌虛假繳納關稅的決定提出上訴;

n Disputes over the classification of customs tariffs;

海關稅則歸類爭議;

n Objections to the identification of prohibited goods;

對違禁品鑑定有異議;

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

與政府追討相關的案件，例如海關提起的案件;

Ø Department to claim tax debt;

追繳稅款的部門;

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

涉及退稅的案件，例如私人企業提出的索賠多繳關稅的案件;

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.

與稅務協議中規定的權利和義務有關的案件，例如有關虛假繳納稅款的索賠，該稅款已被抵押給另一方。

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.

佛曆2560年(2017)《海關法》也對某些類別的不當行為的個人實施刑事制裁。對這些索賠的起訴由刑事法院管轄。

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