A senior Thai lawyer has argued that the Revenue Department may not be able to enforce payment of approximately 17 billion baht in tax from former prime minister Thaksin Shinawatra, citing what he says are significant legal obstacles.
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The claim was made by Paisal Puechmongkol, a lawyer and former senator, in a Facebook post on 30 June 2026. His comments have prompted widespread discussion online, although they represent his personal legal opinion rather than an official ruling or statement from the Revenue Department.
According to Paisal, the Revenue Department initially issued tax assessment notices to Panthongtae Shinawatra and Pintongtha Shinawatra as the individuals who received income from the share sale. Both exercised their legal right to appeal, and after the appeal committee rejected their objections, the dispute was taken to the Central Tax Court.
Paisal said the Supreme Court’s Criminal Division for Holders of Political Positions later ruled in a separate case that Panthongtae and Pintongtha were nominees holding the shares on behalf of Thaksin rather than being the true owners.
He noted, however, that the Central Tax Court subsequently revoked the Revenue Department’s original tax assessment, finding that it had been issued unlawfully. As a result, he said the original assessment lost its legal effect.
Paisal further argued that the Revenue Department later issued a new tax assessment in Thaksin’s name based on the same underlying facts. In his view, this raises legal issues because the original assessment had already been cancelled by the court and the statutory time limits for issuing tax assessments and pursuing legal action may have expired, creating potential statute of limitations issues.
Based on those arguments, Paisal said the Revenue Department may lack the legal authority to enforce collection of the approximately 17 billion baht tax bill from Thaksin. He also suggested that if assets had previously been seized to enforce payment, legal questions could arise regarding the return of those assets and possible compensation claims.
His comments have attracted attention on social media, but they do not constitute a judicial ruling or an official position from the Revenue Department.
Manager Online reported that the issue remains unresolved and any official clarification from the Revenue Department or further court proceedings will determine how the matter develops.
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Adapted by ASEAN Now MGRonline 2 July 2026
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