In more detail
Currently, the Tax Court handles only civil matters related to tax and customs, while criminal tax cases are prosecuted in other courts, such as the Criminal Court. The Bill aims 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 Bill also includes provisions stipulating that if a party fails to appear at the Tax Court as scheduled in non-criminal tax cases, it is that party's responsibility to check or be informed of the next appointment.
For any criminal cases that fall under the Tax Court's jurisdiction but are pending in other courts before the Bill comes into force, the court where the cases are pending will retain authority to consider and adjudicate the cases until they are final.
This proposed expansion of the Tax Court's jurisdiction represents a significant advancement toward a more streamlined and specialized judicial process for tax and customs matters in Thailand. By consolidating civil and criminal cases within a single court, the government aims to enhance legal efficiency, reduce procedural delays, and ensure more consistent and expert adjudication of tax-related disputes. This move is expected to improve the overall effectiveness of tax law enforcement and provide better protection for all parties involved.
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