The Thai Revenue Department has the authority to take legal action against tax evaders and non-compliant taxpayers who fail to comply with tax laws and regulations in Thailand. The department has a range of enforcement tools at its disposal, including civil and criminal penalties, fines, and imprisonment.
For example, if a taxpayer fails to file a tax return, the department may issue a notice of non-compliance and impose penalties for late filing. If the taxpayer continues to be non-compliant, the department may initiate legal proceedings to recover the tax owed, including seizure of assets and garnishment of wages.
In cases of tax evasion, where a taxpayer has deliberately concealed income or assets in order to avoid paying taxes, the Thai Revenue Department may initiate criminal proceedings. Tax evasion is a criminal offense in Thailand and can result in fines, imprisonment, or both.
It is important for individuals and companies operating in Thailand to comply with all tax laws and regulations to avoid penalties and other legal consequences. It is recommended that taxpayers seek professional advice from qualified tax advisors or lawyers to ensure that they comply with all applicable tax laws and regulations in Thailand.