Thai Tax Court will Gain Authority Over Criminal Cases 泰國稅務法院將獲得審理稅務刑事案件的權力
- Kit Amatyakul
- Mar 13
- 4 min read
The Thai Senate approved an amendment to the Act on the Establishment of and Procedures for the Tax Court on 18 February 2025. Previously, this Act was approved by the Thai cabinet on 16 July 2024. Once the Act takes effect, it will extend the exclusive jurisdictional powers of the Tax Court to all criminal tax, customs, and excise tax claims. The amendment also modifies the definition of "tax cases" to include criminal cases under tax law within the jurisdiction of the Tax Court. Additionally, the Criminal Procedure Code or the law on establishment of the district court and criminal procedures in the district court will be applied, mutatis mutandis, to the adjudication of such cases.
泰國參議院於2025年2月18日批准《稅務法院設立和程序法》修正案。在此之前，此修正案於2024年7月16日獲得泰國內閣批准。修正案生效後，將把稅務法院的專屬管轄權擴展到所有刑事稅、關稅和消費稅索賠。修正案還修改"稅務案件"的定義，將稅法刑事案件納入稅務法院的管轄範圍。此外，此類案件的審理將比照適用《泰國刑事訴訟法》或關於地方法院設立和地方法院刑事訴訟程序的法律。
Once the amendment is approved and signed by the Thai king, this Act will take effect 180 days after it is published in the Government Gazette. It is estimated that the amendment will be effective by the end of the third quarter of this year.
一旦修正案獲得泰國國王批准並簽署，將在政府公報公佈後 180 天生效，預計將於今年第三季末生效。
This Act stipulates that the Tax Court has the authority to adjudicate criminal cases under tax law, including: 1) cases involving violations of the Revenue Code, 2) cases involving violations of customs law, 3) cases involving violations of excise tax law, and 4) cases involving violations of other laws as specified in the Royal Decree. For cases listed in points 1) to 4), a Royal Decree may specify that certain offenses do not fall under the jurisdiction of the Tax Court. Additionally, cases within the jurisdiction of the Juvenile and Family Court are not under the jurisdiction of Tax Court.
修正案規定，稅務法院有權根據稅法審理刑事案件，包括：1) 涉及違反稅法的案件，2) 涉及違反海關法的案件，3) 涉及違反消費稅法的案件，以及4) 涉及違反皇家法令規定的其他法律的案件。對於第 1) 至 4) 點所列的情況，皇家法令可能會規定某些犯罪行為不屬於稅務法院的管轄範圍。此外，少年和家庭法院管轄的案件不屬於稅務法院管轄。
Currently, the Tax Court handles only civil cases related to tax and customs, while criminal tax cases are prosecuted in other courts, such as Thai Criminal Court. The aim of the amendment is to extend the authority of the Tax Court to exclusively consider criminal cases related to tax and customs. This includes amending the tax litigation procedure to allow for the prosecution of both civil and criminal cases in a single court, rather than separately in different courts. The amendment provides more sophisticated litigation process for the Thai Tax Court for highly specialized and often complex criminal tax and customs claims, which Thailand’s traditional criminal courts sometimes is struggled with. Since disputes in criminal cases under tax law fall under the jurisdiction of other courts of justice, rather than a specialized court, even though tax cases require judges with expertise in tax law. It ensures that all tax and customs matters are adjudicated before the same court, saving time, party costs, and judicial resources. This benefit the Thai government and the parties involved, resulting in consistent adjudication of criminal tax and customs disputes.
目前稅務法院僅處理與稅務和海關有關的民事案件、刑事稅務案件則由其他法院、例如泰國刑事法院起訴。修正案的目的是擴大稅務法院的權力，專門審理與稅務和海關有關的刑事案件。這包括修改稅務訴訟程序，允許在一個法院而不是在不同的法院分別起訴民事和刑事案件。修正案為泰國稅務法院提供更複雜的訴訟程序，以處理高度專業化且往往複雜的刑事稅務和海關索賠，而泰國傳統刑事法院有時會遇到困難。由於稅法刑事案件的爭議屬於其他法院而非專門法院的管轄，儘管稅務案件需要具有稅法專業知識的法官。此外，這還確保所有稅務和海關事務均由同一法庭裁決，從而節省時間、當事人成本和司法資源。這有利於泰國政府和相關各方，從而實現對刑事稅務和海關糾紛的一致裁決。
Any pending criminal tax and customs claims already commenced with the respective criminal courts on the date when the Act is effective, will remain under the exclusive jurisdiction of those criminal courts. The Thai Tax Court will have exclusive jurisdiction over all other claims.
在修正案生效之日，已向相應刑事法院提起的任何未決刑事稅務和海關索賠仍將由這些刑事法院專屬管轄。泰國稅務法院將對所有其他索賠擁有專屬管轄權。
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