Local tax cases in Thailand receive different treatment than other civil cases. Provisions of the Tax Court Establishment and Procedure Act provide special and accelerated measures in tax litigation. Tax courts are authorized to hear the following types of disputes and appeals:
Against decisions rendered by tax officers or committees
Over claims of tax obligations
Over tax refunds
Over rights or obligations concerning tax collection
Other cases subject to the provisions of the Act
Tax court decisions may be appealed to the Supreme Court within one month of the date a judgment is rendered.
Since May 1991 the number of tax clearance certificates required has been significantly reduced. As long as an individual demonstrates that they have complied with Thai tax laws, they are not required to provide a tax clearance certificate before leaving the country.
Individuals employed by businesses that are incorporated under foreign law and conducting business in Thailand must acquire a tax certificate from the Revenue Department before leaving Thailand. The requirement is not imposed on an individual that has been in Thailand for less than 90 days in that tax year and has not received income.
In August 1999 several important tax and tariff measures were put in place with the aim of lowering the costs of production, promoting private investment, improving corporate liquidity, and reducing the cost of consumer goods.
Tax disputes may arise in the process of a tax investigation, but also may due to an improper application of regulations by tax officials, or even from unfair competitive conditions that come about due to a change in tax law.
In tax disputes, we provide the following services to clients:
Consultancy services during the tax investigation processes
Assistance in reconciliation before or during the assessment phase of a tax dispute
Litigating tax court cases
Seeking amendment to decisions rendered and reductions in penalties
We have worked with many clients in reducing their tax liabilities and have provided cost-effective, practical advice and solutions to tax and legal challenges. Whenever possible we are involved with clients at the early stages of tax controversies to ensure that their litigating position is protected, while taking advantage of all available procedural alternatives. Our lawyers use their experience and expertise to resolve tax disputes in ways that typically result in considerable savings.
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