Tax Rights and Duties

A taxpayer has the following rights:

1. Tax Installment Payment

For income tax, a taxpayer may pay any amount over 3,000 Baht in up to three installments without incurring fines or surcharges.
A taxpayer may apply for an installment payment plan for tax arrears. However, this payment plan must meet the requirements set by the tax office.

2. Objection in Case of Disagreement with Tax Assessment

In the event of a disagreement with the assessment made by the tax officer, the taxpayer has the right to file an objection with the appeals committee within 30 days from the date of receiving the assessment notice (using Form P.S.6).

If the taxpayer disagrees with the decision of the appeals committee, they have the right to file an objection within 30 days from the date the decision of the appeals committee is received. If they fail to file an objection within 30 days, they no longer have the right to object and must pay the full amount of tax, fines, and surcharges.

3. Deferral of Tax Payment Using Collateral for Tax Arrears

The right to object does not delay the tax payment.
A taxpayer who receives a tax assessment notice must pay the tax on time according to the notice. However, if the taxpayer wishes to wait for the hearing or decision of the appeals committee, they have the right to defer the tax payment by providing various securities as collateral in accordance with the rules and regulations of the tax office.

4. Application for Exemption or Reduction of Fines and Surcharges

A taxpayer is obligated to file their tax return on time and pay the due taxes promptly. If they fail to do so, they will be subject to fines and surcharges in addition to the due tax. However, on certain special grounds, they may request an exemption or reduction of the fine. A tax officer has no authority under the law to exempt or reduce the surcharge. Only if the Director-General grants an extension for the tax payment or transfer and the tax is paid within the extended period, the surcharge may be reduced by 50%.

5. Access to Documents

A taxpayer has the right to make copies of documents relevant to their past tax payment records (tax returns and receipts).

A taxpayer has the following duties:

A taxpayer is obligated to:

Submit tax returns and pay taxes properly. A taxpayer must also register for a tax identification number. They must notify tax officials of any changes to their personal information and provide relevant documents and accounts as required by law. This includes receipts, profit and loss statements, balance sheets, special accounts, etc.
Cooperate and assist the tax officials, providing additional documents or information when required, and comply with subpoenas.
Pay taxes on time as determined by the tax officials. If a taxpayer fails to pay the full amount, the assessment officer has the right to seize, confiscate, and sell assets at auction without a court order. The proceeds from the sale will be used to settle the tax arrears.
Comply with tax law. Anyone who fails to comply with the law will be subject to civil and criminal prosecution.