Paying taxes is a crucial responsibility of every citizen as it provides revenue for the government. This revenue is allocated to the national budget for managing the country. Therefore, the submission of tax forms and payment must be carried out within the specified period; otherwise, it may be considered a violation of the law, leading to civil and criminal penalties.

     Fines and surcharges are one form of punishment related to taxes and duties, and there could be additional criminal penalties depending on the severity of the offense. For instance, if an individual files their taxes on time but fails to pay the full amount, or submits their tax forms late, neglects to submit, or evades tax form submission, they will have to pay additional charges and fines as per the law. If they refuse to pay, they may face criminal charges. The penalties can be categorized as follows:

1. If taxes are not paid within the specified period, an additional 1.5% surcharge per month (a fraction of a month is counted as one month) of the tax due will be imposed from the day following the deadline for filing until the tax is paid.
2. If tax officials issue a summons and it is found that no tax form has been submitted or the tax paid is less than due, in addition to the surcharge, the individual will also be liable to pay a fine of either equal to or double the amount of tax due, depending on the case. The fine may be reduced or waived as per the director's regulations, with the Minister's approval.
3. If the tax forms (Form Por Ngor Dor 90, 91, or 94) are not submitted within the due date, a maximum fine of 2,000 Baht may be imposed.
4. If someone intentionally provides false information, presents false evidence, or commits fraud to evade or attempt to evade taxes, they may face imprisonment ranging from 3 months to 7 years and a fine ranging from 2,000 Baht to 200,000 Baht.
5. If there is a deliberate intention to not file tax forms in order to evade taxes, the individual may face a fine of up to 200,000 Baht, imprisonment of up to 1 year, or both.

Data updated on November 21, 2020

Source: The Revenue Department, 90 Phaholyothin 7, Phayathai, Phayathai, Bangkok 10400

Tel. +66 2272 8000

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