Tax Judgment EP5 Tax Lawsuit

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 receiver to file a lawsuit on behalf of the Plaintiff and the official receiver granted the order to not file a lawsuit on behalf thereof, no power of the official receiver on prosecution is affected nor changed. Thus, the Plaintiff himself remains no right to file a lawsuit and a request to waive the Court fee.