Educational Information Only
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Tax Court
The Central Tax Court (ศาลภาษีอากรกลาง) was established under the Act on Establishment of and Procedure for the Tax Court B.E. 2528 (1985). It hears tax disputes between taxpayers and the Revenue Department, Customs Department, and Excise Department, including appeals against assessment decisions, refund claims, and transfer pricing disputes. Career judges are joined by lay associate judges with tax expertise.
ศาลภาษีอากรกลาง
Address
Ratchadaphisek Road, Chatuchak, Bangkok 10900
Phone
+66 2 512 8431
Jurisdiction
Tax disputes and appeals against Revenue Department assessments
Cases Handled
Important Notes
Must exhaust administrative remedies first (Revenue Code §30 commission of appeal)
30-day appeal period from Commission of Appeal decision
Taxpayer bears initial burden of proof in most cases
Pre-payment of assessed tax typically required unless court orders stay
Appeals to Supreme Court Tax Division on points of law
Professional Legal Assistance
When a matter involves investigation, arrest, detention, litigation, or regulatory action, professional legal representation becomes essential.
Anglo Siam Legal provides experienced legal services across Thailand for both Thai nationals and foreigners.
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