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ฉบับพิเศษ ประจำ�ปี 2564

Legal Problems of the Land

and Buildings Tax Act

Justice Suwat Waiyupattanatee

Vice President of the Court of Appeal for Specialized Cases (Tax Case Division)

Dr. Thanasorn Sutthibodee

Judge in the Reseach Division of the Court of Appeal for Specialized Cases
(Tax Case Division)

Abstract

Thailand’s new Land and Buildings Tax Act, B.E. 2562 came into force on

March 13, 2019. The principles and reasons for promulgating this law were that the
collection of taxes under the House and Land Tax Act B.E. 2475 and the Local
Maintenance Tax Act B.E. 2508 were long-serving and outdated. Therefore, both said

laws were repealed and replaced by the Land and Buildings Tax Act, B.E. 2562.

However, the taxation under the Land and Buildings Tax Act B.E. still creates
potential legal problems. Thus, this article aims to compare the principles of tax law
with the essence of the Land and Buildings Tax Act, B.E 2562.

The study found that the Land and Buildings Tax Act B.E. 2562 was inconsistent
with Horizontal Equity, Vertical Equity, and Taxpayers’ Ability to Pay Principles.

In addition, considering Certainty, Simplicity, and Efficiency Principles, ambiguous
provisions lead to the tax-avoiding interpretation. Moreover, the law creates a burden
on the State in the tax assessment process. Furthermore, some stipulations may also

cause problems in other areas, such as identifying the taxpayer, changing usage of land
and buildings during the tax year, the liability of the corporate representative for paying

taxes, and the impact on the environment.

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