Legal Issues Concerning Administrative Fines under the Excise Tax Act B.E. 2560

Abstract

This study aims to: 1. Examine the legal problems concerning administrative fines in criminal proceedings related to excise tax offenses; 2. Study legal measures on administrative fines and criminal prosecution in excise tax violations in Thailand and abroad; 3. Propose recommendations for improving laws and law enforcement related to administrative fines and criminal prosecution in excise tax offenses. This is a qualitative study using documentary research from books, academic texts, articles, research papers, and related documents. The collected data were analyzed and synthesized using descriptive methods to propose improvements to the relevant laws and their enforcement for better efficiency.

The findings revealed that: 1. Administrative fines under the Excise Tax Act B.E. 2560 are not proportional to the severity of offenses such as large-scale smuggling of tobacco products with high monetary value. This may lead to repeat offenses; 2. The relevant laws include the Act on Administrative Fines B.E. 2565 and the Excise Tax Act B.E. 2560; 3. The researcher recommends the following improvements: Legal Recommendations: (1) Criminal penalties should be introduced to instill fear of the law among offenders, similar to the United States where specific criminal penalties are imposed. In addition, high civil penalties are enforced to deter repeated offenses. Policy Recommendations: (1) In cases involving high-value goods and clear intent to profit illegally, a tiered administrative fine system should be implemented. For example: goods valued at not more than 1 million baht — fine 1–2 times the evaded tax; goods worth 1–10 million baht — fine 3–5 times; for goods exceeding 10 million baht — both administrative fines and criminal penalties should be applied. (2) Repeat offenders should be subject to criminal prosecution. A provision should be added stipulating that those previously subjected to administrative fines and reoffend within five years must face criminal charges.