Author: Ekkachot Khocharit

Q : Can the bankrupt file a tax lawsuit with the Tax Court? A : No, the bankrupt cannot due to the fact that the power to file a lawsuit belongs to the official receiver pursuant to Section 22 (3) of the Bankruptcy Act B.E. 2483 (1940). The Supreme Court Judgment No. 13989/2558 (2015) The Plaintiff filed a lawsuit with the Tax Court to revoke the personal income tax assessment as per the notification letter and revoke an appeal decision on such assessment. In this case, a dispute is about the Plaintiff’s property. Therefore, when the Plaintiff filed this lawsuit, the plaintiff already became bankrupt. The power to file this lawsuit belongs to the official receiver according to Section 22 (3) of the Bankruptcy Act B.E. 2483 (1940). Despite the fact that the Plaintiff filed a request with the official […]