Thailand: Tax Court to Gain Authority Over Criminal Cases in Tax and Customs Matters

• The Cabinet approved the Bill for the Establishment of the Tax Court and Procedures for Tax Cases on 16 July 2024
• The Tax Court will gain authority over criminal cases related to tax and customs in addition to civil cases
• The Bill aims to streamline the judicial process by allowing both civil and criminal tax cases to be prosecuted in a single court
• Parties failing to appear at the Tax Court for non-criminal tax cases will be responsible for checking or being informed of the next appointment
• The Tax Court will retain authority over criminal cases pending in other courts until they are final
• The expansion of the Tax Court’s jurisdiction is expected to improve legal efficiency, reduce procedural delays, and ensure more consistent adjudication of tax-related disputes.

Source: insightplus.bakermckenzie.com

Note that this post was (partially) written with the help of AI. It is always useful to review the original source material, and where needed to obtain (local) advice from a specialist.

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