Appeals Against Tax Assessments in Thailand
Advice on and handling of appeals against tax assessments under the Revenue Code — covering analysis of the facts and the law, preserving your rights within the time limits, assessing the duty to pay tax during the appeal, and preparing evidence that goes to the issues in dispute.
The right to appeal against a tax assessment
When an assessment official issues a notice of tax assessment under the relevant provisions, the taxpayer may have the right to appeal against that assessment in the form and by the procedure prescribed by Section 28 of the Revenue Code. Typical cases may involve Section 18, Section 18 bis and Section 20 of the Revenue Code, while transfer pricing cases fall under the relevant provisions and subordinate legislation, which must be considered case by case according to the notice of assessment and the legal basis it relies on.
Time limits and appeal routes by type of case
The Revenue Code sets out the appeal routes in Section 29 and Section 30, which differ in nature and in time limits depending on the case. It therefore cannot be said as a general rule that every case follows the same time limit or route; what matters is the type of assessment and the provisions that apply to the case.
Effect of an appeal on the duty to pay tax
- The duty to pay tax during the appeal. The duty continues as prescribed by law — the appeal does not suspend it · how the tax position is managed during the appeal needs careful consideration
- The consequences of not paying on time. The amount may become tax arrears, with the surcharge accumulating · the financial risk must be calculated alongside the appeal strategy
- Approval by the Director-General. The law provides a route by which an appellant may be granted approval to wait for the appeal decision or a court judgment · this is not an automatic right — the conditions prescribed by law must be considered
After the appeal decision is received
Section 32 to Section 34 of the Revenue Code govern the process of deciding the appeal, summoning the appellant for interrogation, and delivering the appeal decision to the appellant. Once the Commission of Appeal has issued its decision, if the appellant still has legal objections, taking the matter to court may need to be considered under the provisions applicable to the case.
Supervised by a tax law consultant
Advice on and handling of every appeal against a tax assessment are under the direct supervision of Eksiam Chaisorn, Legal Consultant. Our approach is to analyze the facts and the law carefully within the framework of the Revenue Code before settling on a course of action suited to the circumstances of each case.
Frequently asked questions
Within how many days must an appeal against a tax assessment be filed?
The appeal deadline differs depending on the case and the provisions of the Revenue Code. Section 29 and Section 30 of the Revenue Code set out appeal routes and time limits that may differ according to the type of assessment and the provisions applicable to the case, so it cannot be assumed that every case has the same time limit. Each case should be analyzed individually from the earliest stage after the notice of assessment is received so that your legal rights are fully preserved.
Does filing an appeal mean the assessed tax does not have to be paid yet?
Under Section 31 of the Revenue Code, an appeal is not a deferral of tax payment. The duty to pay the tax therefore remains as prescribed by law. Failure to pay within the time limit may result in the amount being treated as tax arrears, and the surcharge continues to accrue until the date of payment. However, in certain cases the law allows an appellant to be granted approval by the Director-General to wait for the appeal decision or a court judgment. This depends on the conditions prescribed by law and is not an automatic right.
What can be done if you disagree with the appeal decision?
If, after receiving the appeal decision, the appellant still has legal objections, the appellant may have the right to take the matter to court under the provisions applicable to the case, paying careful attention to the time limits and conditions prescribed by law. Litigation in the Central Tax Court is a separate process that requires the strategy and the legal issues to be analyzed afresh. Further details are available at tax litigation after the appeal decision (Thai)
In which cases does the law bar an appeal against an assessment?
The Revenue Code sets certain conditions and limitations that may affect the right to appeal, such as the expiry of the time limit prescribed by law, the case not falling under a provision that grants a right of appeal, or other circumstances specifically prescribed by law. These must first be analyzed against the facts and the provisions applicable to each case; no general answer can be given.
Start your appeal analysis
The appeal time limits under the Revenue Code directly affect your rights — an early assessment keeps your options open.
+66 81 654 5922