by adminbkk 
Mr. Suthipong Chulcharoen, Permanent Secretary of the Ministry of Interior Revealing guidelines for collecting land taxes. In the case where the land has been filled but the building has not yet been built as requested. It is not a reason for tax deduction. In cases where flooded land cannot be farmed for many years, local administrators are empowered to issue orders to reduce or exempt taxes.
Mr. Suthipong Chulcharoen, Permanent Secretary, Ministry of Interior Revealing the discussion of guidelines regarding land and building tax collection by the Roi Et Provincial Land and Building Tax Committee. There have been letters of discussion to the Ministry of Interior in 2 cases:
In the case where the land has been filled in for the construction of a residence. But currently construction has not been carried out in accordance with the regulations of the Ministry of Interior. Concerning operations regarding land that has been neglected, unused, or left vacant to belong to the state, B.E. 2522 can be applied to the assessment of land and building taxes in accordance with the Land Tax Act and ordered. Can it be built in 2019?
In addition, it was discussed that such land would be considered land that is being prepared for use according to ministerial regulations. Determine whether land or building orders that are left vacant or not used as appropriate to their condition, B.E. 2019 or not.
In the case of requesting to “stop” collecting or requesting a reduction of land tax and ordering construction for land subject to flooding. cannot be used for agricultural purposes for many years
Mr. Suthipong said that the Ministry of Interior has been informed of the discussions in these two cases and has considered the discussions. And there was a letter informing the guidelines to the governors of every province to notify local administrative organizations and consider this as a practice guideline on December 20, 2023.
Case 1. We would like to inform you that the Land and Buildings Tax Act B.E. 2019 was enacted with the intention of collecting land and buildings tax from land owners or those who possess or use land and buildings. and did not result in the repeal of the Ministry of Interior regulations. Concerning operations regarding land that has been abandoned, unused or left vacant to be vested in the state, B.E. 2522, because the said regulations do not mention taxes or exemption from taxes according to
Land and Buildings Tax Act B.E. 2019, therefore, the said regulations cannot be taken into consideration in evaluating land tax collection. According to the Land Tax and Building Order Act, B.E. 2019, because there are different principles, it is the exercise of powers and duties according to the provisions of different laws.
In addition, in the case of the above facts, the land has already been filled in for the construction of a residence, but no construction or other use has been carried out throughout the past year. Because the land owner did not build the house as permitted due to the outbreak of the coronavirus disease 2019, construction has been delayed. and there has already been a letter requesting to renew the building construction permit.
Therefore, such land is not considered vacant land. or did not make appropriate use of the situation according to Section 3 (1) of
Ministerial Regulations specifying land or ordering construction that is left vacant or not being used as appropriate to its condition, B.E. 2019, because the land owner has already taken advantage of the land and is not considered to be using it as a residence. According to the announcement of the Ministry of Finance and the Ministry of Interior regarding criteria for use as a residence.
Dated January 30, 2020 because the land owner has not yet built the house as permitted.
Case 2. Requesting to “stop” collecting or requesting a reduction in land and building taxes for land that is flooded and cannot be used for agricultural operations for many years. If the local administrators have examined the facts and considered that There are reasonable grounds to reduce or exempt tax for the applicant. Can use the power according to the Land and Buildings Tax Act, B.E. 2019, together with Section 27 of the Ministry of Interior regulations regarding the implementation of the Land and Buildings Tax Act, B.E. 2019, which states that
In the event that there is an event that causes the land or building to be damaged or demolished or destroyed or damaged to the point of requiring repairs in important areas. Taxpayers have the right to submit requests to reduce or exempt taxes that must be paid to local administrators. If it appears that there are reasonable grounds for reducing or exempting taxes, the local administrator, with the approval of the Provincial Land and Buildings Tax Committee, has the power to issue an order reducing or exempting taxes, taking into account the proportion. Damage incurred and the period of time during which no benefit is received from the land or building
Mr. Suthipong said that the Ministry of Interior has received discussions about land and building tax collection practices from the Provincial Land and Building Tax Committee. Which in many cases is a case that can happen in every area. The Ministry of Interior, through the Department of Local Administration Various discussions will be taken into consideration and guidelines will be set that are clearer and more comprehensive to the context occurring in each area. For efficiency in providing services to the people
If fellow citizens have problems or distress, want to ask for advice, or want to complain about various problems, they can report information, make a complaint, or ask for advice at
Damrongtham Center Hotline Ministry of Interior, call 1567 24 hours a day or if you have questions about land and building taxes. You can telephone and ask for information via Land tax hotline number 0-2026-5800, 10 lines.
