1. When is the first appeal deadline following disagreement of the assessment made by the tax authorities?
An appeal must be filed with the Appeal Committee within 30 days of receiving the notice of assessment.
2. What is the appealing procedure?
Judicial tax litigation matters are generally handled by the Appeals Committee, the Tax Court, the Specialized Appeal Court and the Supreme Court:
- Appeal Committee: The taxpayer may file an appeal with the Appeal Committee against the notice of assessment.
- Tax Court: The taxpayer may make a further appeal to the Tax Court against the Appeal Committee's decision.
- Specialized Appeal Court: Generally, all decisions of the Tax Court with respect to either factual or legal issues can be appealed to the Specialized Appeal Court without having to ask for the permission of the Specialized Appeal Court.
- Supreme Court: The decision of the Specialized Appeal Court can be appealed further only by the permission of the Supreme Court. An appeal on a factual issue to the Supreme Court would be limited.
3. What is the average time for reaching a final national decision?
7 - 9 years
Generally, tax litigation in Thailand takes between six months to several years, depending on the complexity of the case and the forum in which the case is pursued.
The average appeal time for the administrative level should take six months to two years.
The average appeal time for the judicial level should take five to eight years.
4. How do the national tax dispute resolution proceedings interact with the international tax dispute resolution proceedings?
- Start: A request for administrative tax litigation can be submitted by a taxpayer to the Revenue Department. Alternatively, a taxpayer can submit a mutual agreement procedure (MAP) request; it does not preclude other national legal remedies.
- Conduct of the proceedings: Court decisions are binding. Notwithstanding that the MAP has been initiated, the Revenue Department cannot rule differently from court decisions.
- Completion of proceedings: If a mutual agreement is reached, the taxpayer must agree in writing that it will neither proceed with all initiated legal proceedings nor initiate further legal action. Otherwise, the taxpayer's MAP case will not be finalized.
- Other actions: There is no specific requirement regarding the request for arbitration; the taxpayer can seek other administrative and judicial remedies or arbitration.