Tax Disputes in Thailand

In Thailand, both individuals and private limited companies are required to file accurate tax returns and meet their tax obligations. Mistakes in reporting or payment must be corrected promptly, and deliberate attempts to evade taxes can trigger civil and criminal penalties under the Thai Revenue Code. Understanding these rules and responding appropriately is critical, making professional legal guidance essential for managing disputes and ensuring compliance.

Our service include:

Tax filing review and correction
Revenue officer investigation support
Tax assessment appeal preparation
Compliance strategy and advisory
Dispute negotiation and representation
Tax litigation before Thai authorities

Revenue Officer Investigations

The Thai Revenue Code empowers revenue officers to investigate potential tax irregularities. Under Section 19, officers may act if there is reason to believe that a tax declaration is incomplete or inaccurate. Investigations typically involve:

Requesting supporting documents and evidence
Summoning witnesses to provide testimony
Providing a minimum of seven days’ notice before commencing the inquiry

Investigations are generally concluded within two years, though specific circumstances can extend this period to five years. If additional taxes are assessed, payment—including interest on late amounts—is required. Conversely, overpayments can be claimed for a refund within a three-year timeframe.

Appealing Tax Assessments

Taxpayers who disagree with a revenue officer’s determination have the right to appeal within 30 days of receiving the notice. The appeal process differs depending on the jurisdiction:

Bangkok: Appeals are submitted to a committee composed of the Director-General (or representative), a representative from the Public Prosecutor’s Department, and officials from the Department of Provincial Administration.
Other Provinces: Appeals are handled by a provincial committee, including the governor (or representative), representatives from the District Revenue Department, and provincial prosecutors.

Properly navigating these procedures is crucial to protect legal rights and avoid unintended penalties.

Legal Implications of Non-Compliance

Deliberately failing to file tax returns or submitting false information to evade taxation can result in severe consequences, including:

Imprisonment for up to one year
Fines up to THB 200,000
Or both, depending on the seriousness of the offense

Revenue officers have broad enforcement powers, including issuing summonses, conducting audits, and pursuing non-compliant taxpayers. Professional representation ensures that your case is managed efficiently and that your rights are safeguarded throughout the process.

How BASE Law Firm Can Help

Our firm provides specialized legal support for all tax dispute matters in Thailand. Services include:

Reviewing and correcting tax filings
Representing clients in disputes with revenue authorities
Advising on compliance strategies to prevent future issues
Handling appeals and litigation involving tax assessments

We combine in-depth knowledge of Thai tax regulations with practical experience in corporate and personal tax matters, delivering solutions tailored to your specific circumstances.

Summary

BASE Law Firm offers comprehensive support for navigating Thailand’s complex tax system. Whether you are addressing errors in tax returns, contesting assessments, or seeking proactive guidance to avoid disputes, our team provides strategic advice, professional representation, and clear, actionable solutions. With experienced legal counsel, you can protect your financial interests and ensure full compliance with Thai tax law.