Problems in Proceeding with Tax Litigation that Involves Criminal Sanctions of Tax-Collecting Agencye

Abstract

Currently, the tax-collecting agency in Thailand is divided into 3 authorities, which are the Revenue Department, the Customs Department, and the Excise Department. Each authority applies different laws; however, the tax litigation that involves criminal sanctions will be conducted in the same manner where an inquiry official will proceed the litigation pursuant to the Criminal Procedure Code. Even though the offense is relevant to such 3 authorities, the litigation proceedings are still separated to each authority. Nevertheless, the authority of the tax-collecting agencies’ officer in investigating a criminal case will be limited as there is no authorization given to such tax officer under the laws currently enforced. Moreover, in Thailand, the authority in investigating and litigating the case has also been divided, and that affects the protection of rights of the offenders and results in duplication in procedures and lack of efficiency. The author hereby proposes that Thailand should amend the law in relation to tax litigation that involves criminal sanctions.