Tax Courts Thailand Bangkok

Tax cases are considered different in nature from normal civil cases. The Tax Court Establishment and Procedure Act, effective since 1985, provides special and accelerated procedures for tax litigation. Tax courts have authority to judge the following cases:

* Appeals against the decision of tax officers or committees
* Disputes over the claims of state tax obligations
* Disputes over tax refunds
* Disputes over rights or obligations concerning tax collection obligations. Disputes over the right or obligations regarding tax collection obligations
* Other cases made subject to the Act as prescribed by other laws.

Decisions of the tax courts may be appealed to the Supreme Court within one month after the date of the judgment.

Tax clearance certificates

As of May 1991, requirements for tax clearance certificates have been significantly reduced.
Provided that an individual demonstrates compliance with tax laws, he is not required to secure a tax clearance certificate within 15 days before leaving the country.

Employees of businesses incorporated under foreign law, but which carry out business in Thailand, must acquire a certificate from the Revenue Department before departure. The requirement is not enforced if the individual has been in Thailand less than 90 days in any tax year and not received any income.

Tax reforms

In August 1999 the Cabinet approved several important tax and tariff measures to promote private investment, lower production costs, improve corporate liquidity, and reduce consumer prices. The Cabinet also eliminated the registration requirement for the import and export of gold.

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