If an individual or a private limited company inaccurately files a tax application or incorrectly pays taxes, it's necessary to amend these details and assume responsibility for any additional tax liabilities that may arise. Furthermore, deliberately avoiding tax obligations can result in both civil and criminal liabilities under the Thai Revenue Code. In light of these complexities, we are prepared to guide you through the preliminary processes involved in resolving tax disputes.
According to Section 19 of the Thai Revenue Code, if a revenue officer has reasonable grounds to believe that a tax liability form has been incorrectly or incompletely declared, they are authorized to summon the individual or entity in question to undergo an investigation. This process may include issuing subpoenas for witnesses and requiring the submission of relevant documents or evidence. Importantly, individuals or entities must be given at least 7 days' notice before the investigation, which must take place within 2 years from the date of the summons, with certain exceptions allowing for extensions up to 5 years under specific circumstances.
Should the revenue officer determine that additional tax is owed, the individual or entity will be required to make this payment along with any applicable default interest in a single installment. Conversely, if it is found that an overpayment has been made, a refund request can be submitted within a 3-year period.
Those who disagree with the revenue officer's assessment have the right to appeal within 30 days of receiving the notice. Appeals in Bangkok are directed to a designated committee, including the director-general or their representative, a representative from the Public Prosecutor's Department, and representatives from the Department of Provincial Administration. For other provinces, appeals are handled by a committee comprised of the provincial governor or their representative, alongside representatives from the District Revenue Department and Provincial Prosecutors.
Individuals who deliberately fail to submit a tax form or inaccurately report taxes to evade taxation may face legal consequences, including imprisonment for up to one year, a fine of up to THB 200,000, or both.
In addition to the scenarios outlined above, the Thai Revenue Code empowers revenue officers with broad authority to issue summonses in various situations, potentially leading to significant legal consequences for non-compliance. At Juslaws & Consult, we specialize in navigating these complex legal landscapes, ensuring that our clients are both compliant with current tax laws and effectively represented in any disputes that may arise. Our team, adept in both corporate and litigation practice areas, is committed to providing unparalleled legal services. Whether you're facing challenges with tax submissions, disputing assessments, or seeking guidance on tax law compliance, Juslaws & Consult stands ready to assist you with our comprehensive legal expertise. We aim to protect your interests and facilitate a seamless legal process, leveraging our extensive experience to offer strategic advice and representation tailored to the unique needs of our clients.