The Supreme Court has ruled against Toyota Motor Thailand (TMT) in its 2015 import tariff dispute, in which the carmaker was ordered to pay more than 11 billion baht in missing taxes.
The Supreme Court’s Division of Taxes upheld the Appeal Court’s ruling that the TMT incorrectly declared its import of Toyota Prius parts as locally made, which would allow the company to be eligible for a 10% tax under the Japan-Thailand Economic Partnership Agreement (JTEPA), instead of the usual 80% import tariff.
TMT filed a complaint with the Central Court in June 2015 after disagreeing with the request by the Customs and Revenue Departments that the company pays taxes totaling 11.63 billion baht. The Central Tax Court later ruled in favor of TMT, but the Appeal Court overturned the decision, prompting the company to appeal to the Supreme Court for a final ruling.
The Supreme Court agreed with the Appeal Court that, because TMT imported all of the parts for the reassembly of complete Prius vehicles, it was ineligible for Customs tax and import tariff reductions or exemptions under the JTEPA. (NNT)
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