Explanation of land and building tax

supawadee wangsri

 

 

BANGKOK (NNT) - The Ministry of Finance and the Department of Local Administration have provided an explanation of the law on land and building taxation, which has caused many issues recently as it came into effect this year.

 

Mr Prayoon Rattanaseni, Director-General of the Department of Local Administration (DLA), explained this week that where it is the case that the DLA has not sent an assessment notification to the taxpayer, it is considered the taxpayer has no burden to pay tax under the law. Local administrators can extend the due date of tax payments by residents beyond August, but this has to be done before August 31. Taxpayers can ask local administrators to extend the time available for tax payments on a case-by-case basis without having to pay a fine, but have to pay an additional 0.5 percent per month. If the taxpayer receives a tax assessment notification from the local administrative organization late, such as being notified later than August, the taxpayer can submit an objection to the assessment of the local administrators within 30 days of the date of receipt of the assessment notification. If the tax due is above 3,000 baht, the taxpayer can apply to pay tax installments every three months from the due date of the tax payment, paying the same amount of tax each month.

 

Mr. Lavaron Saengsanit, Director-General of the Fiscal Policy Office, Ministry of Finance, explained that should a member of the public not receive a tax assessment notification, or the deadline for tax payment is extended or postponed, they will not have to pay a fine or surcharges. Some local administrative organizations have now extended the tax deadlinebeyond the end of August. Meanwhile, many local administrative organizations as well as Bangkok Metropolitan Administration are considering extending the deadline for the payment of the tax.

 

-- © Copyright NNT 2020-08-30

 

- Whatever you're going through, the Samaritans are here for you

- Follow Thaivisa on LINE for breaking COVID-19 updates

1. "where it is the case that the DLA has not sent an assessment notification to the taxpayer, it is considered the taxpayer has no burden to pay tax under the law."

 

=> sounds good. But hang on!

 

2. "If the taxpayer receives a tax assessment notification from the local administrative organization late, such as being notified later than August, the taxpayer can submit an objection to the assessment of the local administrators within 30 days of the date of receipt of the assessment notification."

 

=> meaning everyone needs to keep eyes on the mailbox. But again, hang on!

 

3. "Ministry of Finance, explained that should a member of the public not receive a tax assessment notification, or the deadline for tax payment is extended or postponed, they will not have to pay a fine or surcharges. "

 

=> Is there still a possibility that tax assessment notification will never arrive at the mailbox at all.... yet the owner is still liable for tax (in an unknown circumstance)? although the overdue does not incur fine/surcharge.

 

 

This is going to be a shock to some.  I have noticed (before Covid) many vacant land parcels being cleared and replanted with trees. (The tax rate is changed from vacant unused land to "Farm")  Farm land is taxed at a a lower rate than vacant land.  Have not received a Tax notice for any of or properties, houses,condo, and farm.  I felt years ago that the country would benefit from land tax.  Previous the tax was only for large parcels  and only a few Baht per Rai.

If they can't be bothered to send out bills why should people be bothered to pay the tax?

 

Also Thais that don't pay maintenance aren't going to pay this

We just paid the tax on our villa in Hua Hin........They sent the original paperwork to our house near Surin, as per the wife's address. We then received the tax bill, which the sister in law sent to us in Hua Hin. Then we paid the bill...............39 Baht.

1 hour ago, AhFarangJa said:

We just paid the tax on our villa in Hua Hin........They sent the original paperwork to our house near Surin, as per the wife's address. We then received the tax bill, which the sister in law sent to us in Hua Hin. Then we paid the bill...............39 Baht.

That’s about what I paid, but  it was discounted this year-the original bill was 300 something.  I think there was a COVID discount?