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4. Regarding the use of the tax rulings system, at present, the tax rulings system has no

legal support, which does not bind the Revenue Department and has not yet specified the

response period. We therefore propose that the tax rulings system should be mentioned in the

Revenue Code. Also, it must bind the Revenue Department and musts specify a response

period. Moreover, it might give the power for the Revenue Department to enact the details in

the form of secondary laws.

5. In the matter of specifying taxpayer rights, the provisions relating to the protection of

rights during tax collection have not yet including the provisions of the rights of taxpayers and

still require other laws to apply. We propose that there should be a separate chapter on the

taxpayers' rights and set out specific processes to ensure certainty.

6. On issues relating to the appeal committee, we propose to adjust the composition of

the appeal committee by adding tax experts to make the appeal committee's decision more

efficient and reliable.

7. In matters of control and audit by the budget system, Thailand's budget system is still

a single leg system, which causes income and expenses to be imbalanced. We therefore

propose that the Thai budget system should be changed from a one-leg system to a two-leg

system, with consideration of income and expenditure budgets altogether. However, such

change takes time, the aforementioned system thus must be distinctively included in Thailand’s

20-Year National Strategy and National Reform Plan for future plans and changes. For short term

changes, we see that there must be a time limit for tax policy or tax measure and also a report

to the Parliament is also necessary in the event of a decrease or exemption of tax.

8 . On issues relating to increasing public participation in the examination of the

collection and use of tax money Despite current channels for citizens to participate in the
investigation of the use of state tax money, we should encourage the public to participate in