Although the tax shall be the duty of the citizens by the Constitution of the Kingdom of Thailand defined but a duty is something that the State uses storing mandatory powers. Any taxpayer is subject to the conditions imposed by the law. Therefore, the law which used to store a good taxation is important to have a fair, certainty and clarity, facility, efficiently and economic neutrality also director revenue and flexibility. To collecting taxes will be operated by the state correctional power instead of state and legal provisions in the tax collection efficiency in enforcement to ensure for sufficient budget, so the law is given empowering officer to act more like the power or authority such as the power to assess to pay more tax, forced to pay tax, and to seize or dispossession assets through the power of administration directly not through the process execution orders of the court.