Further to the duties of a taxpayer summarized in the previous article, today, Thai Tax Expert outlines the rights of a taxpayer in Thailand as follows:

Tax installment payment

For personal income tax, a taxpayer can pay any tax amount which exceeds 3,000 Baht in up to three installments without paying fines or surcharges.

A taxpayer can file a request for an installment payment of tax arrears. However, such payment must meet the requirements set by the Thai Revenue Department.

Application for exemption or reduction of fine and surcharge

A taxpayer has the duty to file his tax return and pay proper taxes on time. Should he fail to do so, he will be subject to fine and surcharge on top of the tax due. However, on some special grounds he may request for exemption or reduction of fine. A tax officer does not have the power under any law to exempt or reduce surcharge. Only in the case where the Director-General grants an extension of the time period of tax payment or remittance and such tax has been paid or remitted within the extended time period, then the surcharge may be reduced to 50% thereof.

Access to documents

A taxpayer has the right to make a copy of his documents relevant to his past tax payment record (tax returns and receipt).

Appeal in dispute of tax assessment

In the case where a taxpayer disagrees with the assessment made by the assessment officer, he has the right to appeal to the Commission of Appeals (in the form P.S.6) within 30 days starting from the day which an assessment notice has been received.

Should a taxpayer disagree with the ruling of the Commission of Appeals, he has the right to appeal within 30 days starting from the day the ruling of the Commission of Appeals has been received. Should he fail to appeal within 30 days, he no longer has the right to appeal and must pay the whole amount of tax, fine and surcharge.

Deferral of tax payment by using collateral for tax arrears

The right to appeal is not a deferral of tax payment.

A taxpayer who receives a tax assessment notice must pay tax on time as stated in the assessment notice. However, should he wish to wait for the hearing or decision of the Commission of Appeals, he has the right to defer tax payment by providing various securities as collateral in accordance with the rules and regulations of the Revenue Department.

Know more about the rights and duties of taxpayers in Thailand. Contact MSNA for Thai accounting and taxation services.