Postponement of land and building tax collection

On 12 March 2019, the Land and Building Tax Act, 2562 B.E. (“the Act”), was published in the Government Gazette. Tax collection for land and buildings under this Act was to begin on 1 January 2020. However, on 11 December 2019, the Ministry of Interior announced that it was postponing the timeline for procedures under the Act.

Keywords: Mazars, Thailand, Tax, Land and Building Tax Act, Ministry of Interior, Ministry of Finance

The postponement is due to a delay by the Ministry of Finance and the Ministry of Interior in preparing related laws. According to Section 98 of the Act, the Ministry of Interior and Ministry of Finance shall enact related laws, such as ministerial regulations, rules and announcements, within 120 days of the date that the Act comes into effect, which was 10 July 2019. However, to date, these related laws have not been completed. As a result of the delay, local administrative organizations are not aware of the details, rules, and procedures to perform tax collection duties according to the Act.

Therefore, according to the announcement of the Ministry of Interior, the law is still in effect on 1 January 2020, but the timeframe of each procedure under the Act is postponed an additional four months, as shown in the table below:






New (Expanded)


-   Prepare a list of land and buildings for announcement; and

-   Send information to taxpayer

Local administrative organization

By November 2019

By March 2020


Announce appraisal price, tax rate and other necessary information

Local administrative organization

Before 1 February 2020

Before 1 June 2020


Notify taxpayer by sending tax assessment

Local administrative organization

By February 2020

By June 2020


Pay tax


By April 2020

By August 2020


Pay tax in instalments


First instalment – by April 2020

Second instalment – by May 2020

Third instalment – by June 2020

First instalment – by August 2020

Second instalment – by September 2020

Third instalment – by October 2020


Send warning letter to taxpayer for overdue tax payment

Local administrative organization

By May 2020

By September 2020


Notify land office of unpaid tax

Local administrative agency

By June 2020

By October 2020