3.3.1 In case where the Company has been granted approval for the mortgage of machinery and there is a lawsuit against that machinery, the Company is requested to inform the BOI within 15 days starting from the date of file stamped by the court. If the mortgagee may not pay the mortgage tax machinery that was required under Section 42 of the Investment Promotion Act 2520, the promoted Company is liable to pay the tax in full equipment. according to the Law on Customs Tariff