By deploying the tax case trial, it may adding additional tax provisions in the Establishment of Tax Court and Tax Procedure Act B.E. 2528 that " in case the court considers appropriate for the sake of Justice, if it appears that the issues of the case or force is not valid. The court has the power to properly diagnose or determine the right force, also allow the court can use Inquisitorial system combine with Adversary system as necessary even more than appear in the complaint or any requests.