However, all government officer need to perform under the provision of Administrative Procedure Act together with their specific laws. For tax officer need to perform under the provision of Thai Revenue Code together with Administrative Procedure Act which related taxation as well. For the purpose to ensure that tax officer perform their duties for impose tax from taxpayers in legal frame which there has been a related emphasis on reforming tax administration, often under the slogan of 'tax administration is tax policy' as content of administrative reform in Thailand taxation.