Sommai spent his career at the Finance Ministry, rising to deputy permanent secretary, but has no record of tax expertise.

He served as a director-general of the Fiscal Policy Office and won praise for his skill in managing the public debt.

"Sommai knows a great deal about public finance, in particular borrowing from international financial institutions," said former finance minister Suchart Jaovisidha.

"Pridiyathorn and Sommai are a perfect combination, as one specialises in monetary policy and the latter knows a lot about fiscal policy," he said.

Suchart, also a former director-general of the Revenue Department, believes Sommai can assist Pridiyathorn on fiscal policy related to taxation.

Sommai said he was aware about unfairness of taxation and promised he would bring about fairness and equality in implementing tax policy. He vowed to boost the competitiveness of local businesses via a restructuring of the customs system, with a more equitable overall tax structure encouraging more people to pay tax.

But due to the economic slowdown, it may be difficult to achieve the tax target, he added.

The government plans to run a fiscal deficit for the 2007 fiscal year with expenditures set at Bt1.57 trillion and revenue forecast at Bt1.42 trillion. Sommai said he faced a difficult challenge to achieve the revenue target.

Apparently, Sommai distanced himself from the tax scandal involving the alleged failure of tax officials to collect taxes from Thaksin Shinawatra's family when Thaksin was prime minister.

Sommai said Pridiyathorn was in charge of the controversial issue. He went further, saying he had no agenda to check any tax official.

Sommai's statement is apparently aimed at winning cooperation from the three main tax agencies - the Revenue, Customs and Excise departments.

But this could be interpreted as a typical soft stance of a bureaucrat who can survive in any political environment.

One outsider who asked not to be named said Sommai was not an outstanding official and he also served the Thaksin regime, which was ousted by the coup.

Sommai as former deputy permanent secretary for finance was ordered by Thaksin to arrange the merger of Thai Military Bank - since renamed TMB Bank - Industrial Finance Corporation of Thailand, and DBS Thai Danu Bank. The merger in 2004 was criticised as mainly a political move partly aimed at protecting the interests of the Shinawatra family and Thaksin's cronies.

Sommai also served as chairman of TMB Bank.

Publicly, Sommai may not directly oversee the controversial issue, as the case is under investigation by the Assets Examination Committee, an independent body assigned to look into irregularities of the Thaksin administration. But Sommai has a duty to restore public faith in the Revenue Department, which was shattered by the department's alleged discriminatory practices towards taxpayers.

One Finance Ministry official told The Nation that Sommai is a straightforward person. So this is an opportunity for Sommai to prove his salt.

Tax restructuring is also a pending agenda item. It is uncertain whether Sommai can initiate any change that would lead to increasing tax revenue but lowering the cost for the private sector.

The short term of this government, estimated to be about one year, may be a constraint for him. But if he has a vision he should make the necessary moves to revamp the tax structure.

Critics have called for a tax system that taxes the wealthy more in order to narrow the income gap between rich and poor. New taxes such as real-estate levies should be introduced.

Sommai said Pridiyathorn had invited him to work at the Finance Ministry.

"He may think that I'm a ready-made assistant [with experience at the ministry and who can get the job done immediately]," he said.

Whether Sommai can fulfil expectations remains to be seen.

Wichit Chaitrong 

The Nation