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Revenue Department Assessment — Burden-of-Proof Allocation
Taxpayer v Revenue Department
Composite summary — not a single reported case. This entry distils a settled line of Thai Supreme Court (Dika / ฎีกา) authority for legal education. It is not a transcript of one reported judgment, and the heading is not a citable case number. Do not cite it as specific case law — consult a Thai-qualified lawyer for the authoritative Dika number and current application.
Facts
Revenue Department issued discretionary assessment under §49 of the Revenue Code; taxpayer challenged for lack of evidence.
Legal Issue
Where burden of proof rests on §49 discretionary assessment.
Holding
Supreme Court line places primary burden on Revenue Department to substantiate discretionary assessment; taxpayer's documentary evidence rebuts presumption.
Reasoning
Revenue Code §49 + procedural-fairness principles; taxpayer protections in modern administrative law.
Significance
Strengthens taxpayer position in §49 challenges.
Practical Takeaway
Maintain complete documentation; engage early at the assessment stage; appeal procedure key.
Cited Statutes
- Revenue Code §49
- Administrative Procedure Act B.E. 2539
This entry summarises a representative line of authority from the Thai Supreme Court (ฎีกา). It is intended for general legal education only and is not a substitute for advice from a Thai-qualified lawyer. Individual Dika case numbers are being verified against primary sources; until then these entries are presented as composite doctrinal summaries.
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