by the Government of Thailand

“ As for a case in which the value or amount in dispute does not exceed fifty thousand baht, no party may file an appeal on a basis of a question of facts, unless a tax judge participating in the trial of his case has expressed a dissenting opinion or has confirmed the reasonability of his appeal, or, failing which, the President of the Central Tax Court has permitted his appeal in writing. ”

“ If any party is not domiciled in the territorial jurisdiction of the tax court before which his case is pending, the court, with a view to smoothing the service of pleadings and other documents, may order him to, within a time limit determined by the court, designate as an address for service any person domiciled in the territorial jurisdiction of the court. ”

“ Whilst the operation of the Central Tax Court does not yet commence, a tax case division shall be established in the Civil Court and shall assume the competence and jurisdiction of the Central Tax Court. ”