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2007 Assessment

Thailand: Integrity Indicators Scorecard

Thailand: Integrity Scorecard Report > Sub-Category: Taxes and Customs
Indicators		Score
58	In law, is there a national tax collection agency?	100
59	Is the tax collection agency effective?	100
60	In practice, are tax laws enforced uniformly and without discrimination?	50
61	In law, is there a national customs and excise agency?	100
62	Is the customs and excise agency effective?	88
63	In practice, are customs and excise laws enforced uniformly and without discrimination?	50

Indicator and sub-Indicator Details

In law, is there a national tax collection agency?

58: In law, is there a national tax collection agency?

Score:

YES

Comments:

References: Miinistry, Bureau and Department Act of 2002 Chapter 3, Ministry of Public Finance section 11 (7)

Is the tax collection agency effective?

59a: In practice, the tax collection agency has a professional, full-time staff.

Score:

100

Comments: Cabinet Resolution of Wednesday January 3, 2007 appointed civil servant level 10: Mr. Sanit Rangnoi to be the Director-General of the Revenue Department. In conclusion, the Revenue Department has 1,219 Tax Economists and 3,177 Revenue Technical Officers.

References: [ LINK ]

Peer Review Comments: I think you will find these staff are not very knowledgeable about the tax code or the rights and obligations of staff and citizens.

59b: In practice, the tax agency receives regular funding.

Score:

100

Comments: Yes, the agency receives funding from the annual budget.

References: GovernmentGazette, Jan. 9, B.E. 2007, section 7, term 6 (1) [ LINK ]

In practice, are tax laws enforced uniformly and without discrimination?

60: In practice, are tax laws enforced uniformly and without discrimination?

Score:

100

Comments:

References: The December 27, 2006 issue of Than SetThakit Newpaper reported that the Chair of the NCCC (Office of The National Counter Corruption Commission) charged five revenue officials of favoritism. One case is in regard to the collection of taxes from Thaksin's Shin Corporation. [ LINK ]

In law, is there a national customs and excise agency?

61: In law, is there a national customs and excise agency?

Score:

YES

Comments:

References: In the Ministry, Bureau and Department Act of 2002, Chapter 3, Ministry of Public Finance, section 11 (5)

Is the customs and excise agency effective?

62a: In practice, the customs and excise agency has a professional, full-time staff.

Score:

100

Comments: The Customs Department has a professional full-time staff. The executive staff consists of the director-general and 4 deputies of the director-general. In addition, the Customs Department has many working units at import and export stations.

References: [ LINK ]

Peer Review Comments: Inspections are haphazard and certainly not conducted according to WCO standards.

62b: In practice, the customs and excise agency receives regular funding.

Score:

100

Comments: Yes, the agency received funding from the annual budget.

References: Government Gazette, Jan. 9, January, section 7, term 4 (1) [ LINK ]

In practice, are customs and excise laws enforced uniformly and without discrimination?

63: In practice, are customs and excise laws enforced uniformly and without discrimination?

Score:

100

Comments: They have 155 cases under investigation.

References: Bangkok Business News, The Ministry of Finance Try to Clear Corruption Allegations in the Custom Department, Jun. 22, 2006 [ LINK ]