The Taxation Process Under the Land and Building Tax Act 2019 Case Study of Bangkok Metropolis

Abstract

Research on Tax Collection Process under the Land and Buildings Tax Act B.E. 2562 Case Study Bangkok Objectives (1) to study and understand the rules and structure of the Land and Buildings Tax Act B.E. 2562 (2019) of Bangkok (2) to compare the important characteristics of land and building tax and property and land tax (3) to study the problem of tax collection under the Land and Buildings Tax Act, B.E. 2562 (2019) of Bangkok (4)to propose guidelines for the development of a mechanism for collecting land and buildings tax, B.E. 2562 (2019) of Bangkok. scope of qualitative research the population used in the research were experts and experienced in the taxation process of Bangkok Metropolis, including 20 tax payers. Research results (1) The rules for collecting land and buildings tax are not consistent with the current tax collection. which uses the secondary law primarily (2) the collection of land and buildings tax instead of the house and land tax is appropriate and that the land and building tax And property and land taxes are different in practice and tax assessments. Procedures and procedures for collecting house and land tax (3) Problems and obstacles of the Land and Buildings Tax B.E. 2562 (2019) are divided into 4 main problems: 1. The law 2. This Act requires a secondary law. 3. The provisions of this Act are unclear. 4. The calculation of land and building tax causes unfairness affecting people. local government organization and entrepreneurs (4). Management should be integrated between government agencies and the use of modern tools.