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The_Thailand_Revenue_Code(1)

Taxes:Comprehensive Taxation,Administration of Tax Levy & Collection

Date of Promulgation:

Date of Implementatio:2001-01-01

Annex:

The Thailand Revenue Code

Title I
General provisions
Section 1 This Act shall be called the “Revenue Code”.
Section 2 In this Revenue Code, unless the context otherwise requires:
“Minister” means the Minister in charge of the enforcement of this Revenue Code;
“Director-General” means the Director-General of the Revenue Department or his authorized representative;
“Provincial Governor” shall include the Governor of Bangkok Metropolitan;
“Amphur” means Chief of Amphur (District), Chief of Area Revenue Branch Office (Sub-district);
“Chief of Amphur” shall include Chief of Khet (District) and Deputy Chief of Amphur who is also Chief of King-Amphur (Sub-district);
“Amphur Office” shall include Khet office (District) and King-Amphur office (Sub-district);
“State enterprise" means enterprise under the law concerning the setting up of state enterprise, enterprise under the specific state enterprise law, or business enterprise owned by the government which is not a juristic person;
“Thailand or Kingdom” shall include territorial waters which according to the international law and Conventions with other countries are designated to Thailand.
Section 3 For taxes collectible under this Revenue Code, a Royal Decree may be issued for the following purposes:
1.to reduce or exempt tax as suitable to circumstances, nature of business, or local condition;
2.to exempt tax to persons or international organizations under the commitment between Thailand and United Nations, under international laws, under Conventions, or under reciprocal basis;
3.to exempt tax to government, state enterprise, Tessaban (municipal), Sukapiban (municipal), religious body or public charitable organization;
The reduction or exemption under (1), (2) and (3) may be amended or revoked by issuing a Royal Decree.
Section 3/ 2 If the following official considers that an accused shall not be imprisoned or prosecuted, he shall be empowered to impose fine in the following offenses, except those under Section 13.
(1) Offense subject to fine only, or fine or imprisonment not exceeding six months, or both with an imprisonment not exceeding six month, occurred in Bangkok Metropolitan area shall be within the power of the Director-General. If it occurs in other provinces, it shall be within the power of the Provincial Governor.
(2) Offense subject to fine or imprisonment exceeding six months but not exceeding one year or both with an imprisonment exceeding six months but not exceeding one year, shall be within the power of a Committee comprising the Director-General, the Director-General of department of Local Administration, and the Commissioner General of the Royal Thai Police or his authorized representative.
If an accused pays the fine in full within the time given, it shall be deemed that he shall not be further prosecuted for that case. If the empowered person under paragraph 1 considers not to exercise such power, or the accused does not comply with the order to pay fine, or the accused agrees to pay fine but does not do so within the time given, the accused shall be further prosecuted. In this case he shall not be allowed to pay fine in accordance with other laws.
Section 3/ 3 Any person liable to surcharge in accordance with the Revenue Code, agrees and pays such surcharge in accordance with a Ministerial Regulation, it shall be deemed that such person is no longer liable to pay such surcharge.
Section 3/ 4 In the case where the provisions of the Revenue Code prescribes that a person shall pay tax at an Amphur office, the Minister may publish in the Government Gazette provisions to pay tax at another place. In such a case, the tax payment is deemed to be complete upon the receipt of the tax receipt signed by the Head of such office.
Section 3/ 5 In the case where there is to believe that there is tax evasion, the Director-General shall have the power to enter or issue a written order to Revenue officials to enter any places or vehicles in order to search, seizure or attach books of account, documents or other evidences related or believed to be related to tax evasion, throughout Thailand.
In any other province apart from Bangkok, the Provincial Governor or Chief of Regional Revenue Office shall have the power of the Director-General as prescribed under paragraph 1 in that province or region.
In exercising the power under paragraph 1 and 2, it shall be done during the hours between sunrise and sunset, or during business hours of an entrepreneur.
Section 3/ 6 If books of account, documents and other evidences related or presumed to be related to tax payable are in foreign languages, an assessment official or official may order a responsible person to translate them into Thai language within a reasonable period of time.
Section 3/ 7 For the purpose of collecting taxes in accordance with the Revenue Code, the accounts examination and certification shall be done only by person who has obtained a license from the Director-General.
A person who wishes to apply for the license mentioned in paragraph 1 shall possess the qualification and comply with the regulations prescribed by the Director-General with the approval of the Minister.
If a person obtained such license violates the regulations as prescribed by the Director- General, the Director-General may terminate such license.
The provisions of this Section may be in force in any province as the Director-General shall announce with an approval of the Minister.
The announcement shall be published in the Government Gazette.
Section 3/ 8 With regard to deadline for filing tax returns or other items, for appeal or for paying taxes as prescribed in the Revenue Code, if the liable person is not in Thailand or due to a cause of necessity fails to act within the deadline, it may be extended or postponed as necessary where the Director-General deems appropriate.
A deadline prescribed in the Revenue Code may be extended or postponed as necessary, where the Minister deems appropriate.
Section 3/ 9 Any person intentionally does not accommodate or obstruct officials exercising his powers in accordance with Section 3 Quinque shall be liable to fine not exceeding 5,000 Baht or an imprisonment not exceeding 1 month, or both.
Section 3/ 10 Any person not complying with orders of an assessment official or official in accordance with Section 3 Sex shall be liable to fine not exceeding 5,000 Baht.

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