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According to the Building and Land Tax Act B.E. 2562 came into effect on January 1, 2020, in lieu of the House and Building Tax Act B.E. 2475 and the Local Development Tax B.E. 2508 in order to stimulate the use of land and building. Due to the survey and assessment of property, both building and land of the local government organization is not yet ready, therefore needed to postpone the tax collection deadline from within April 2020 to within August 2020. This postponement has also resulted in all taxation procedures being postponed. The procedure for collecting building and land tax according to the Building and Land Tax Act B.E. 2562, there are 7 steps as below:

Step One: Local Administrative Organization “Make a list of building and land” to announce and deliver the information to taxpayers, formerly within November 2019, postponed to within March 2020,

Step Two: Local Administrative Organization “Announcement of appraised value of building and land, rate to collect and other necessary details”, formerly within February 1, 2020, postponed to within June 1, 2020,

Step Three: Local Administrative Organization “Notify tax assessment by sending tax assessment forms to taxpayers” formerly within February 2020, postponed to within June 2020,

Step Four: “Taxpayers” “pay tax” formerly within April 2020, postponed to within August 2020,

Step Five: “Tax payment installments” if the taxpayer is unable to pay the tax in one time. The taxpayers shall pay in installments, available for maximum of 3 installments. The first installment is within August 2020. The second installment is due in September 2020. The 3rd installment is within October 2020.

Step Six: “Warning to pay taxes” if the taxpayer does not pay tax, the Local Administrative Organization will issue a tax warning letter, formerly within May 2020, postponed to within September 2020,

Final step: “Notify tax arrears to the Land Department”. When there is a warning to pay the tax but the tax is still outstanding. The Local Administrative Organization will notify the Land Office that there is an overdue tax, formerly within June 2020, postponed to within October 2020.

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