The Law360 report said federal investigators were seeking to establish whether TMT had paid a former Supreme Court president and a Supreme Court senior adviser to persuade the Supreme Court president at the time to accept Toyota's argument. The rulings by the Central Tax Court and the Appeal Court contradict each other and the case involves an international agreement Thailand is bound to uphold. The Central Tax Court, which is the first court, ruled in favour of TMT to revoke the tax authorities' order for TMT to pay additional tariffs and taxes. The Appeal Court reversed the ruling, requiring TMT to pay the sum. The decision whether the Supreme Court's ruling should be reviewed lay with the Supreme Court's Tax Case Division.

Source: Bangkok Post May 29, 2021 22:18 UTC