Tax Judgment EP3 The Submission of Request for the Tax Refund

Q : Whether a non-taxable person who has already filed the tax return to Revenue Department is entitled to submit a request for the tax refund. If applicable, how long is the period of refund?

A : A non-taxable person who has already filed the tax return is entitled to claim for the tax refund by submitting the request for the tax refund within three years from the due date of the filing of tax return. In the case where the tax return is filed after the due date stipulated by Thai Revenue Code (“TRC”) or within the due date extended or postponed by the Minister or Director-General, a non-taxable person shall submit a request for tax refund within three years after the filing date. Furthermore, in the case where a non-taxable person has appealed or has a case in Court, a non-taxable person shall submit a request for tax refund within three years from the date of receiving the appealed decision in writing or from the date of receiving the final judgment as the case may be, in accordance with Section 27 ter of the TRC.

The Supreme Court Judgment No. 10701/2554

The refund of tax in accordance with the TRC is applicable to a taxpayer, a taxable person, a person who is liable to file the tax return, and a non-taxable person. The plaintiff claims that he is a non-taxable person, but he has already filed the tax return. Thus, the plaintiff shall submit the request for the tax refund within three years from the due date stipulated by Section 27 ter of the TRC. The phrase “In case where an entitled person has a case in court” in accordance with Section 27 ter (2)[1] of the TRC refers to the case for revoking the assessment of the Commission of Appeal to the Court in accordance with Section 30 (2) of the TRC or the case claiming against the Revenue Department that he is non-taxable, not a general civil case between one individual and another. There are specific provisions regarding the refund of tax in this case; accordingly, the Section 1336 of Civil and Commercial Code shall not be applied to the plaintiff’s case.

[1] Thai Revenue Code, Section 27 ter (2) – (2) in the case where an entitled person has appealed in accordance with the provisions under this Chapter or has a case in Court, an entitled person shall submit a request for tax refund within 3 years from the date of receiving the appealed decision in writing or from the date of receiving the final court decision, as the case may be.