On 24 Feb 2016, Thailand Revenue Code Amendment Act (No. 41) was gazetted, amending the Thailand tax evasion law for not filing tax returns.

This Insight has been updated for the amendment.

Penalty and Surcharge

For persons who fail to file tax returns the Revenue Department's tax audit officers have the power to order such persons to produce books, documents and evidence, and to impose penalty and surcharge as follows:

Penalty

In the case of a tax audit officer assessing tax for a taxpayer who failed to file a tax return, the taxpayer shall be liable to a penalty equal to:

• 200% of the assessed amount of tax payable.

Surcharge

A taxpayer who fails to pay tax within the specified time for paying tax shall pay a surcharge (interest charge for late payment of tax) of:

• 1.5% for each month or a fraction of a month an amount of tax payable is not paid from the specified time for paying tax to the date the tax is paid.

Punishment

​In addition to the above penalty and surcharge, a Revenue Department tax audit officer also has the power to punish a taxpayer not filing a tax return as follows:

Punishment for Intentionally Avoiding (Evading) Tax

Whoever intentionally avoids (evades) payment of tax by not filing a tax return is punishable by:

• Imprisonment for a term of up to 1 year*, or
• A fine up to 200,000 Baht*, or
• Both*.

* As amended by Revenue Code Amendment Act (No 41) gazetted on 24 Feb 2016

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