Page 123 - Introduction to Investment Laws in Thailand

Court Regional Labour Court and Provincial Labour Court. Nonetheless
the regional and provincial labour courts have not yet been established,
the territorial jurisdiction of the Central Labour Court extends to the
whole country.

The Central Labour Court is competent to try the following:
1) disputes involving rights and duties under employment
contracts or conditions of employment.
2) disputes involving labour law, i.e., law on labour protection
and labour relation.
3) cases provided by labour laws to proceed before the labour
court
4) an appeal made against a decision of an official or a
committee prescribed by labour laws
5) cases between employer and employee on the ground of
wrongful acts in connection with the performance of work
under an employment agreement
6) labour disputes submitted by the Minister of Labour and
Social Welfare in accordance with the laws on labour
relations
The quorum includes a career judge, an associate judge representing
employer and an associate judge representing employees.

The Tax Court
The Act for the Establishment of the Tax Courts and Procedure
for Tax cases 1986 foresees the establishment of the Central Tax Court
and the Provincial Tax Court. The jurisdiction of the Central Tax Court
covers 6 provinces, namely Bangkok, Samut Prakan, Samut Sakhon,
Nakhon Pathom, Nonthaburi, and Pathum Thani. At present, the regional
Tax Court have not yet been set up, and the jurisdiction of the Central Tax
Court only covers the country.

The Central Tax Court deals with the civil cases in relation to tax
disputes as followed:

1) an appeal made against a decision of an official or a

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