Penalty and surcharge relief has a new discretionary standard
Two Revenue Department instructions, ท.ป.369/2569 and ท.ป.370/2569, restate the standard for reducing or waiving penalties and surcharges on income tax and VAT, and set out how much discretion officers at each level hold. To qualify, the taxpayer must have had no intent to evade tax, must cooperate with the audit, and must apply in writing before the assessment officer issues the assessment notice.
01What it means for you
If a return goes in late, or you have to file an amended one, there is now a firmer basis for asking that the penalty and surcharge be cut. What decides it is how fast you move and how you handle the audit. This is a procedural change, not a new tax.
- You have filed late, or filed an amended return, at some point
- The assessment officer has not yet issued a formal assessment notice
- You want to ask for relief but do not know where to start
If any of those is true, the new standard may give you room to ask. The application has to be in before the assessment officer issues the assessment notice, and the cut-off is the date the notice is issued, not the date it reaches you, so the window does not wait. From there, have the advisory team work through your filing record return by return.
Related
Sources
- Revenue Department, Departmental Instructions ท.ป.369/2569 and ท.ป.370/2569 (2026-07-06), official text
We will look at your own facts and tell you what the next step is.
中文版 · Chinese version