Excise Office of Chiang Mai, Muang Chiang Mai branch, located at the Government Center of Ministry of Finance in Chiang Mai City Hall, is responsible for excise tax collection and suppress the excise regulation offenders by collecting excise tax from specific goods and services such as liquor, tobacco, playing cards, petrol and petroleum products, and automobile. There are 6 administrators and approximately 10,000 entrepreneurs per year. The populations are diverse in races, languages, education levels and cultures. Their principal incomes are from agriculture and conservation tourism due to the landscape of Chiang Mai province is mountain and plain. For the past years, Excise Office of Chiang Mai, Muang Chiang Mai branch, has encountered a great number of dissatisfaction in services from the entrepreneurs.
Particularly the entrepreneurs contacting the liquor, tobacco and playing cards license renewal sector, and community liquor tax payment through complaint channel reveal the result of service satisfaction which has been reduced to 75% caused from the inconvenience and difficulty in travelling especially the community liquor tax payment service that has 8 steps to complete with different kinds of payment detail depending on liquor type, degree and size of containers of which the entrepreneurs are elderly people and less educated, 60% of entrepreneurs are elder, female and some are hill tribe with low education, have small trade business with daily income of 90 – 100 baht. Some villages are 70 kilometers far from the Office and the landscape is mostly mountain. In rainy season, some villages need to use animal for transportation such as elephant. Sometimes, the roads are cut off due to the flood and unable to travel. These make the travelling more difficult, take long time, high expense about 200-300 baht per travelling to renew the license of which the renewal fee cost only 31 baht. Therefore, 40% of entrepreneurs do not want to contact the Office and renew their licenses according to their licenses’ expiration date and decide to avoid excise tax payment. This affects the entrepreneurs to be sued and penalty fined, and with their low educations, they may be injustice treated by the administrators or disguised administrators to collect more charges. On the other hand, if the entrepreneurs do not contact the Office for license renewal or avoid paying the excise tax, the state’s income will not achieve the goal and will affect the regional budget for community improvements.
Due to the difficulties of providing good services, it is the key turning point for all administrators at the excise Office to improve service quality through an “Impressive Service Office”. The year 2009 was the beginning of a significant improvement plan. Vision and Policy were set clearly to lead organization and the operation plan was set from the need of customer. The excise Office continuously introduced 10 projects during 2009-2012 to solve these problems which were solved for improving satisfaction level of customers. Eventually, the excise Office has reached the goal of being an “Impressive Service Office” in 2012.