Sections 23 and 24 of the Thailand Revenue Code are the tax audit (investigation) laws for non-filed tax returns (tax returns that have not been filed).

The Tax Audit (Investigation) Laws

Section 23 prescribes:

• Assessment officers have the power to issue a summons for requiring a taxpayer who failed to file a tax return to appear for investigation and to order the taxpayer to provide accounts and evidence for investigation.

And Section 24 prescribes:

• After having followed the procedure under Section 23 and informing the taxpayer, the assessment officer has the power to assess tax and issue a notice of assessment to the taxpayer.

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