Page 217 - Thailand Post Annual Report 2024

Part 1
Overview of the Organization
Part 2
Business Trends
Part 3
Business Model
Part 4
Strategies and Resource Allocation
Part 5
Risk
Part 6
Corporate Governance
Part 7
Operating Results
Part 8
Other Information
Later, on 18 May 2022, the subsidiary received a notice of tax appeal results from the Revenue Department. The Appeal Consideration Committee agreed with the assessment by assessors, directed the subsidiary to pay value added tax and surcharges in the amount assessed by assessors, directed for the fine to be reduced to only 40% of the full fine prescribed by law.
On 24 May 2022, the subsidiary filed a lawsuit against the Revenue Department with the Tax Court on the charge/ basis of offense, revocation of value added tax assessment and appeal decision with the amount of the lawsuit at 50.12 million baht.
Later, on 18 July 2023, the Central Tax Court issued a verdict to dismiss the suit. The Court considered the decision of the Appeal Consideration Committee to have confirmed the assessment and, therefore, is legal. The Revenue Department is not required to return money gained to deduct juristic person income tax refunds entitled to the subsidiary from value added tax and the Revenue Department is not required to return payments made by the subsidiary for value added tax liabilities including cheques the subsidiary paid to the Revenue Department to repay the aforementioned debt.
On 4 June 2024, The Tax Court of Appeals for Specialized Tax Cases No. 830/ 2567 between ThailandPost Distribution Co., Ltd. (Plaintiff) and the Revenue Department (Defendant) reversed the verdict of the Court of First Instance and issued the following order concerning the value added tax assessment :
• To cancel the value added tax assessment for the tax months of January – October, the tax month of
December 2016, and the tax months of January – December 2017;
• To cancel incorrect considerations of the Revenue Department and appeal decisions of the Appeal
Consideration Committee;
• The Defendant is to return 20.26 million Baht with interest at 1% of 20.26 million Baht per month or the
remainder of the month without compounding the principal sum from the date when the Defendant made
payments repay debts to the date of the notice to return money without exceeding the amount of refunded taxes;
• The Defendant is to return money in cheques used by the Plaintiff to make payments and collected by the Defendant with interest at 1% of refunded tax per month or the remainder of the month without compounding the principal sum from the date when the Defendant received money in cheques to the date of the notice to
return money without exceeding the amount of refunded tax.
• The Defendant is to return all uncollected cheques to the Plaintiff.
• Fees at the stage of appeal are waived.
On 2 July 2024, the Defendant (Revenue Department) filed a request for extension of permission to appeal and a request for leniency in enforcement with the Central Tax Court.
On 1 August 2024, the Revenue Department submitted a request for permission to appeal.
On 5 August 2024, the subsidiary received a warrant of appointment and delivery of petition copies in Black Case No. Por. 67/2565, Red Case No. Por. 155/2566, sent by the Central Tax Court.
On 18 October 2024, the subsidiary filed a petition in objection to the request to petition and the objection to the petition for leniency of enforcement with the Central Tax Court.
2nd Notice – Notice of Value Added Tax Assessment for 2018 – 2020
On 3 October 2022, the subsidiary received a notice of value added tax assessment for 2018 - 2020 dated 29 September 2022 with a total value added tax and fine value of 107.05 million baht from officials of Bangkok Revenue Office Area 9. On 28 October 2022, the subsidiary filed an appeal with the Appeal Consideration Committee to object to the officials’ assessment.
Annual Report 2024 215