The reshuffle at the Finance Ministry partly demonstrates that the new government is prepared to reward senior officials who have close connections with the Shinawatra clan, according to an informed source.
Meanwhile, the Budget Bill could be delayed until March, which would adversely affect the government's planned investment projects.
The Cabinet yesterday approved Finance Minister Thirachai Phuvanatnaranubala's proposal to reshuffle senior officials at the ministry.
Benja Louichareon, deputy permanent secretary, has been promoted to the post of director-general of the Excise Department.
He is a former senior tax official at the Revenue Department who argued against former prime minister Thaksin Shinawatra and his children having to pay tax due from the sale of Shin Corp shares to the Singaporean government's Temasek Holdings in 2006.
It is still unclear whether Thaksin, Ample Rich Investment or other parties should pay tax of about Bt12 billion on the transactions conducted at the time.
Thirachai previously said the Revenue Department would explain the case to the public soon.
Benja will replace Pongpanu Svetarunda, who will take up a deputy permanent secretary post.
Pongpanu recently proposed that the new government increase excise duty on petrol after the cut in Oil Fund levies, but ministers decided against the idea as they wanted to fulfil their election promise of lowering the cost of living burden.
When he was director-general of the Comptroller-General's Department, Pongpanu supervised the transfer of Bt46 billion of Thaksin's family assets that were seized by the Supreme Court in a corruption ruling that they be placed in the government's coffers.
His removal to what is in effect an inactive post is seen as revenge by the Shinawatra clan, who now control political power, said the source.
Somchai Pulsawas, another deputy permanent secretary, has also been promoted, taking up the post of director-general of the Customs Department.
Somchai, who previously had long service at the Customs Department, is believed to have good connections with the new government.
He will replace Prasong Poontaneat, who is being moved to the position of director-general of the State Enterprise Policy Office in place of Somchai Sujjapongse.
The previous State Enterprise Policy Office head has been reappointed as director-general of the Fiscal Policy Office.
Somchai Sujjapongse will replace Naris Chaiyasoot at the fiscal agency, with Naris having been promoted to director-general of the Treasury Department. Naris will replace Winai Wittawatkaravet, who retires at the end of the month.
Inspectors-general Somchai Apriwattanaporn and Thevan Vichitakul also retire this month.
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