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​ 

March 2, 2021
Like many countries, Thailand requires stamp duty to be paid on the execution of certain legal instruments. A liable person who fails to pay stamp duty on a required instrument can be subject to a maximum surcharge of six times the applicable stamp duty, and an instrument on which stamp duty has not been paid will not be admissible as evidence in civil cases (that is, it will have limited legal weight and enforceability). Before July 2019, there were three methods for paying stamp duty: Affixing adhesive stamps on the instrument (and canceling it by the liable person in order to make sure that the adhesive stamp duty cannot be reused); Having a stamp impressed on the paper instrument; or Filing a prescribed form and paying the duty by cash or cashiers cheque at an area revenue office. In addition to paying the correct amount of stamp duty, the law also requires that stamp duty on certain instruments be paid using a specific prescribed method from the list above. Failure to use the prescribed method would be considered as that the stamp duty not having been paid. For example, a hire-of-work instrument is subject to stamp duty, but if the remuneration stated within the agreement is at least THB 1,000,000 (approximately USD 33,500), the stamp duty must be paid by filing a prescribed form and paying by cash or cashier’s cheque at an area revenue office. Affixing adhesive stamp duty is not allowed in that circumstance. E-Stamp Duty In June 2019, the Revenue Department introduced a fourth method of paying stamp duty, allowing online payments in specific circumstances (e-Stamp Duty). After the launch of the e-Stamp Duty system, the Revenue Department issued a notification (Notification of the Director-General of Revenue concerning Stamp Duty (No. 58)) requiring stamp duty on
Read More
February 23, 2021
As many are already aware, following the change of government in Myanmar on February 1, 2021, a draft Cyber Security Law was proposed which attracted widespread criticism. However, less attention has been paid to significant amendments to two existing laws, some of which have a similar effect to parts of the draft Cyber Security Law. In other words, while the draft Cyber Security Law has not progressed further and is under public scrutiny, significant elements of it have found their way into law in Myanmar by other routes. Because these amendments are already law, it is very important that individuals and businesses in Myanmar understand their implications. Amendments to the Law Protecting the Privacy and Security of Citizens The Law Protecting the Privacy and Security of Citizens (2017), or the “Privacy Law,” was amended on February 13, 2021, less than two weeks after the military government came into power. These amendments chiefly address the power of the government to conduct searches, seizures, and arrests; to extend detention without judicial oversight; and to carry out broad surveillance and investigation activities that could intrude on individual privacy. The amendments accomplish this by suspending various sections of the Privacy Law for as long as the State Administration Council (the military body now governing Myanmar) is in power. The suspended sections include the following: Section 5: Search, seizure, and arrest without civilian observation The relevant part of Section 5 of the Privacy Law states, “The responsible authorities shall … when acting in accordance with existing law, not enter into a person’s residence or a room used as a residence, or a building, compound or building in a compound, for the purpose of search, seizure, or arrest, unless accompanied by minimum of two witnesses who should comprise Ward or Village Tract Administrators…”. The suspension
Read More
February 22, 2021
Following the recent imposition of sanctions on Myanmar individuals and companies by the US, the UK and Canada have now imposed new sanctions. As with the US sanctions, these new measures impact UK and Canadian citizens and companies, and non-UK and non-Canadian companies and citizens with interests in those jurisdictions. The EU has indicated that it is planning to issue similar sanctions in the near future. New UK Sanctions In addition to the 16 individuals already sanctioned by the UK government, on February 18, 2021, the UK government announced that three individuals have been sanctioned for serious human rights violations and are now subject to asset freezes and travel bans. The full list of Myanmar individuals and companies sanctioned by the UK is available on the website of the Office of Financial Sanctions Implementation. Breaches of UK financial sanctions are criminal offences punishable in the UK by up to 7 years imprisonment and heavy fines. New Canadian Sanctions Also on February 18, timed to coincide with the UK sanctions, new Canadian sanctions were imposed on nine individuals. As with the UK, Canada already had a number of individuals in the Myanmar military on its sanctions list, and the new additions bring the total number of individuals sanctioned by Canada to 54. All assets of these individuals in Canada are now frozen, and they are banned from travelling to Canada. Canadian businesses or entities may not do business with any of the 54 individuals. Full details of the impact of the sanctions are available on the Government of Canada’s website, as is a database of the Myanmar individuals and companies subject to them. Breach of Canadian sanctions carries with it up to 5 years’ imprisonment in Canada and/or a large fine. Other Countries The EU is reportedly drawing up sanctions
Read More