You are using an outdated browser and your browsing experience will not be optimal. Please update to the latest version of Microsoft Edge, Google Chrome or Mozilla Firefox. Install Microsoft Edge

June 11, 2025

Amended Law Empowers Thailand’s Tax Court to Hear Criminal Tax Cases

Subscribe to Updates

Thailand’s tax dispute resolution framework has undergone a significant transformation with the enactment of the Act Establishing the Tax Court and the Procedure for Tax Cases (No. 3) B.E. 2568. Published in the Government Gazette on May 27, 2025, the amended act will come into force on November 24, 2025, which is 180 days after its publication. The amended act marks a pivotal shift in the jurisdiction and procedures of the Tax Court, most notably by empowering it to adjudicate certain criminal tax cases for the first time.

Background and Rationale

The Tax Court was originally established in 1985 as a specialized forum to handle complex tax disputes, including those related to revenue, customs, and excise taxes. The creation of the Tax Court recognized the need for judicial expertise in tax law, given its technical and specialized nature. The latest amendment is designed to address procedural inefficiencies, modernize court processes, and align Thailand’s tax litigation system with international standards. The reform demonstrates Thailand’s commitment to enhancing the efficiency, transparency, and fairness of its tax dispute resolution mechanisms.

Key Amendments and Provisions

Six of the key changes in the amendment are highlighted below.

  • Expansion of jurisdiction to criminal tax cases. The most significant change is the extension of the Tax Court’s jurisdiction to include criminal offenses under the Revenue Code, customs law, excise tax law, and other tax-related laws that may be specified by royal decree. New sections in the act explicitly grant the Tax Court authority to hear and decide criminal tax cases, so individuals and entities accused of criminal tax evasion or other tax-related crimes will now have their cases heard by judges with specialized tax expertise. The law also clarifies the Tax Court’s jurisdiction when a single act constitutes multiple offenses (some tax-related, some not) or when there are multiple related offenses. Cases that fall under the jurisdiction of the Juvenile and Family Court remain excluded from the Tax Court’s criminal jurisdiction.
  • Revised definition of “tax case.” The definition of a “tax case” has been streamlined to mean any case under the jurisdiction of the Tax Court, reflecting the court’s new authority to hear criminal matters.
  • Adaptation of procedural laws. The procedural framework for the Tax Court has been updated to accommodate criminal cases. Where the act or its regulations do not provide specific procedures, the Civil Procedure Code, the Criminal Procedure Code, or the law on the establishment and procedure of khwaeng-level courts will apply as appropriate. This ensures that the Tax Court can effectively manage both civil and criminal tax cases using established legal standards.
  • Appeals process. Amendments to the appeals process clarify that appeals in criminal tax cases will follow the Criminal Procedure Code, while civil tax cases will continue under the Civil Procedure Code.
  • Procedure for nonappearance in noncriminal cases. For noncriminal tax cases, if a party is notified of a hearing but fails to appear, it is their responsibility to ascertain the next hearing date. Failure to do so will be deemed as having been informed of the proceedings.
  • Transitional provisions for pending criminal cases. Criminal tax cases already pending in other courts before the effective date of the amended act will continue in those courts until final judgment, ensuring continuity and preventing disruption of ongoing proceedings.

Procedural Regulations

To supplement the act, which lacks detailed procedural rules for conducting tax cases and managing evidence, the chief judge of the Central Tax Court (currently the only operational tax court in Thailand) will issue specific regulations. These regulations, requiring the approval of the chief justice of the Supreme Court, will define court procedures and the criteria for evidence admissibility and evaluation. According to information from the Central Tax Court, these regulations are currently being drafted and are undergoing internal discussion and debate.

Outlook

The primary objective of this legislative update is to consolidate the adjudication of criminal tax offenses within the specialized Tax Court system. By doing so, Thailand aims to leverage the expertise of tax judges for both civil and criminal tax disputes, promoting consistency, efficiency, and fairness in tax litigation. The other amendments are designed to ensure procedural coherence and a smooth transition to the new system.

With the enactment of this law, Thailand’s Tax Court will soon serve as the central forum for both civil and criminal tax cases, marking a significant step forward in the country’s legal and judicial landscape for tax matters. This reform is expected to enhance the quality and effectiveness of tax dispute resolution, benefiting taxpayers, legal practitioners, and the broader business community.

Related Professionals

Practices

Dispute Resolution and Litigation

Tax

Location

RELATED INSIGHTS​ 

October 1, 2024
Four of Tilleke & Gibbins’ labor and employment specialists in Bangkok have contributed the Thailand chapter to the newly issued Labor and Employment Disputes 2024, a comprehensive guide from Lexology Panoramic to labor and employment dispute resolution in various jurisdictions around the world. The Thailand chapter covers the following topics: Pre-action considerations: Key requirements, third-party funding, contingency fee arrangements Issuing a claim: Forum, territorial jurisdiction, standing, commencing claims, fees, service Defendants and legal personality: Types of claims, time limits, counterclaims Case management: Procedure, rules, amendments to claims, adding parties to proceedings, consolidating proceedings Class and collective actions: Special considerations Evidence: Witnesses, tactical considerations Interim relief: Availability, requirements Trial: Hearings conduct and typical time frames, confidentiality and public access, media reporting Elements of successful claims and burden of proof Alternative dispute resolution: Available types, requirements and expectations Enforcement: Collective employment and labor rights, enforcement of collective rights, standing Remedies and enforcement: Available remedies, assessing compensation, enforcement mechanisms Appeals: Appeal procedure and time frames, other means of challenge Update and trends: Recent cases and developments, technology developments, other issues The Thailand chapter was authored by Eric M. Meyer, Chusert Supasitthumrong, Pathanin Sornchangwat, and Chayathorn Kruatao, all in the Thailand dispute resolution and litigation team. Tilleke & Gibbins also contributed the Cambodia and Vietnam chapters to Labor and Employment Disputes 2024. The full Thailand chapter is available below as a PDF.
Read More
August 20, 2024
Following the enactment of the Tax Administration Law (TAL), Myanmar’s Ministry of Planning and Finance has issued Notification No. 44/2024, which outlines directives and procedures for addressing violations of tax law provisions. These procedures, which came into force on June 13, 2024, primarily focus on three key areas: tax evasion, impeding tax administration, and failure to preserve secrecy. The notification primarily aims to address tax evasion, impeding tax administration, and failure to preserve secrecy, classifying these offenses as either subject to arrest without warrant or not. Notably, tax evasion is classified as an offense subject to arrest without warrant, while impeding tax administration and failure to preserve secrecy are not. The notification also prescribed the forms for notifying taxpayers before taking any action. Tax Evasion Tax evasion refers to a taxpayer who willfully evades the assessment, payment, or collection of tax. Penalties for such offenses include fines of MMK 250,000 (approx. USD 120) or 100% of the evaded tax (whichever is greater), imprisonment for up to seven years, or both. The enforcement process for tax evasion requires the chief officer of the township revenue department or an officer in charge (the tax authority) to assess the relevant documents and information provided by the taxpayer. If a taxpayer is found to be evading tax, the tax authority must send a notice in the prescribed form for verification within 15 days. Taxpayers may apply for a one-time extension of 15 days to submit requested documents and make disclosures. If the taxpayer cannot fulfill the requirements as instructed, the tax authority will seek approval from the director general of the Internal Revenue Department (IRD) for criminal proceedings as cognizable offences. Impeding Tax Administration and Failure to Preserve Secrecy Impeding tax administration refers to obstruction or attempted obstruction of taxation staff or officers
Read More
August 15, 2024
Tilleke & Gibbins has contributed the Thailand chapter to the 2024 edition of Litigation & Dispute Resolution from the Global Legal Insights (GLI) series published by Global Legal Group. This comprehensive guide provides detailed analysis of litigation and dispute resolution laws and regulations across multiple jurisdictions worldwide. Each chapter of the guide offers an in-depth examination of key aspects of litigation and dispute resolution, including: Efficiency and integrity of process Privilege and disclosure Evidence Costs and attorney fees Litigation funding Class actions Interim relief Enforcement of judgments/awards Cross-border litigation International arbitration Mediation and ADR Regulatory investigations The complete Thailand chapter, authored by counsel Michael Ramirez and associate Chayathorn Kruatao, is available as a PDF below. The Thailand chapter—and the full Litigation & Dispute Resolution guide—are also freely available on the GLI website.
Read More
August 5, 2024
Thailand has continued to face economic challenges since the COVID-19 pandemic, and some businesses have struggled to survive. One of most important measures that indebted businesses in Thailand can take is to file a business rehabilitation petition with the Bankruptcy Court. The Bankruptcy Act B.E. 2483 (1940) provides “automatic stay” measures to protect the debtors that have entered the business rehabilitation process, and during this time creditors have duties and rights under the Bankruptcy Act as well. Once Thailand’s Bankruptcy Court accepts a rehabilitation petition and issues an order for rehabilitation, the debtor is under this automatic stay protection against actions from the creditor to seek debt repayments, and the creditors are only allowed to pursue their debt repayments by submitting a debt repayment application to the official receiver within one month of publication of the plan preparer’s appointment in the Government Gazette. These are general conditions specified in the Bankruptcy Act. However, there are several practical precautions that are not specified in the Bankruptcy Act but that creditors should take during rehabilitation. Below are several steps creditors need to consider taking at various stages of the rehabilitation process. 1. Appointing a local Thai representative to act on behalf of the creditor in the rehabilitation The rehabilitation process requires much more than just submitting the debt repayment application within the fixed one-month period and then waiting for the result. It also involves contacting, meeting, and discussing with the official receiver, plan preparer, other creditors, or debtor representative to investigate or settle any arguments on the debt. Moreover, the language used in all the processes and documents is usually Thai. In practice, creditors—especially foreign creditors—should authorize a Thai attorney or representative through a valid power of attorney (POA) to represent them during all the rehabilitation proceedings. This includes the investigative
Read More