Rights of a tax payer

As a foreigner doing business in Thailand, you may know that you have the duties to register tax I.D.,file tax returns , pay for the tax in time , make good co-operation with the tax officers when you are called or visit by them for a tax audit ,more over ,you have to pay tax as assessed by the tax officers on time. Should a taxpayer fail to pay a complete sum, the assessment officer has the right to seize, attach and sell that asset by auction even without a court decision. Cash raised from the transaction will be used to pay off tax arrears.
Beside those duties, have you ever had a question of what are your rights as the tax payer ,certainly,not only that you have the duties but also you too, have the rights under the laws that you can ask for if you wish and I think it is a good idea to let you know your rights as mentioned below which I’ve got this information from the website of the Revenue department(www.rd.go.th) and would like to share with you,I also have some additional comments on some items that I feel may useful for you.
1. Tax installment payment
– For personal income tax, a taxpayer can pay any tax amount which exceeds 3000 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 Revenue Department
Comment : Beside personal income tax,basically,the tax officer also use the same rule for other kinds of tax
2. 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.
3. 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.
Comment :You have the right to wait until getting the result of your appeal but remember that if the result is not what you want,you have to pay for interest 1.5% per month for the delay of payment on tax and penalty
4. 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. Comment:Generally,the district tax office can give up to 50% reduction for the fine but you have to request for the reduction in written manner ,within the request letter there are some sentences that is a must that you should have in your letter in order to get reduction

1. Your policy is to comply to the laws
2. The mistake you have made is not an intentional but due to lack of understanding of the laws
3. You have provide good co-operation and assist the tax officers in acquiring additional documents or information during the audit period
4. 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).
   Comment : Means,you can go to the tax office in your area to ask for a certified true copy of your tax return form that you’ve filed in the past which you may be charged for a few government fee

 

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By:Sirirat C., Managing Director of NAT, the 1st accounting firm in Thailand who has been certified by the Ministry of Commerce(Ref.dbd.go.th),NAT is also an ISO 9001 certified company.
www.thaiaccounting.com

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