Section 155 — Dishonest valuation for tax purposes
English translation
Whoever, being an official having the duty to fix the price of any property or goods for the purpose of levying taxes or fees under the law, dishonestly fixes the price of such property or goods so that a person liable to pay the tax or fee is relieved from paying it or pays less than what is due, shall be punished with imprisonment from five to twenty years or imprisonment for life, and a fine from one hundred thousand to four hundred thousand baht.
This English translation is provided for reference only and has not yet been firm-verified — always rely on the Thai original.
Firm annotation
Section 155 refines the revenue-corruption offences by targeting the valuation stage specifically. Its elements are (1) being an official with the duty to fix the price of property or goods for levying tax or fees, and (2) dishonestly fixing that price so that a liable person pays nothing or less than due. Where Section 154 addresses the collection or waiver of tax generally, Section 155 addresses the upstream act of understating the taxable value, and Section 156 addresses dishonest account auditing; the three form a graded set covering successive points in the revenue process. The offence carries the same heavy five-to-twenty-year or life range as Section 154.
Why this matters in practice
Exposure runs from five years to life; the offence is non-compoundable and prosecuted by the State through the anti-corruption process, and its life-imprisonment ceiling places it in the longest limitation tier. The distinguishing element is the official's specific duty to fix the taxable value; a valuation that is merely mistaken, without dishonesty, does not meet the standard. In practice this section is charged where valuation officers deliberately undervalue property or goods to cut a taxpayer's liability, and it commonly appears alongside the general malfeasance offence in Section 157.
Frequently asked questions
How does Section 155 differ from Section 154?
Section 154 covers dishonest collection or waiver of tax generally; Section 155 targets the specific act of dishonestly setting a low taxable value.
Is an honest valuation mistake an offence under Section 155?
No. The section requires dishonesty in fixing the value; a mistaken but honest valuation does not meet the element.