Tax Litigation In Thailand

Overview of Litigation in Thailand

The litigation of tax disputes in Thailand is regulated by the Act for the Establishment of and Procedure for the Tax Court B.E. 2528 (1985) and the Regulation on Tax Cases B.E. 2568 (2025). Any matters not addressed by these are subject to the provisions of the Thai Civil Procedure Code, Criminal Procedure Code, and the laws relating to the Establishment of District Courts and Criminal Procedure in District Courts.

Tax Courts in Thailand. There are two types of tax courts of first instance in Thailand: the Central Tax Court and the Provincial Tax Courts. The Central Tax Court has jurisdiction over the provinces of Bangkok, Samut Prakan, Samut Sakhon, Nakhon Pathom, Nonthaburi, and Pathum Thani. While established in principle, the Provincial Tax Courts have not yet been formally set up in their respective provinces. As such, the Central Tax Court still retains jurisdiction over tax cases throughout Thailand.