{"id":1718,"date":"2025-02-04T20:01:40","date_gmt":"2025-02-04T13:01:40","guid":{"rendered":"https:\/\/www.thailawonline.com\/jail-if-you-do-not-pay-taxes-in-thailand\/"},"modified":"2026-10-05T07:14:43","modified_gmt":"2026-10-05T00:14:43","slug":"jail-if-you-do-not-pay-taxes-in-thailand","status":"publish","type":"post","link":"https:\/\/www.thailawonline.com\/fr\/jail-if-you-do-not-pay-taxes-in-thailand\/","title":{"rendered":"Peut-on aller en prison si l&#039;on ne paie pas ses imp\u00f4ts en Tha\u00eflande\u00a0?"},"content":{"rendered":"<p class=\"wp-block-paragraph\">Yes, but not for simply owing tax you cannot pay. Unpaid tax is a debt. The Revenue Department adds a penalty of one or two times the tax (sections 22 and 26 of the Revenue Code) and a surcharge of 1.5 per cent a month, or 0.75 per cent where the Director-General has extended the time to pay (section 27), and it can seize and auction your property without a court order (section 12). Jail is for deliberate conduct: false statements or fraud to evade tax (section 37), or deliberately not filing a return in order to evade it (section 37 bis).<\/p>\n\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img alt=\"Vous risquez la prison si vous ne payez pas vos imp\u00f4ts en Tha\u00eflande.\" class=\"wp-image-31201 lazyload\" data-src=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2025\/02\/cartoon-of-foreigner-going-to-jail-in-thailand-for-not-paying-taxes-2.png\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" style=\"width:400px\"\/><noscript><img loading=\"lazy\" alt=\"Vous risquez la prison si vous ne payez pas vos imp\u00f4ts en Tha\u00eflande.\" class=\"wp-image-31201 lazyload\" decoding=\"async\" height=\"768\" sizes=\"auto, (max-width: 512px) 100vw, 512px\" src=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2025\/02\/cartoon-of-foreigner-going-to-jail-in-thailand-for-not-paying-taxes-2.png\" srcset=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2025\/02\/cartoon-of-foreigner-going-to-jail-in-thailand-for-not-paying-taxes-2.png 512w, https:\/\/www.thailawonline.com\/wp-content\/uploads\/2025\/02\/cartoon-of-foreigner-going-to-jail-in-thailand-for-not-paying-taxes-2-200x300.png 200w\" style=\"width:400px\" width=\"512\"\/><\/noscript><\/figure>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Les sanctions d\u00e9pendent de la nature et de la gravit\u00e9 de l&#039;infraction fiscale. Voici quelques points cl\u00e9s\u00a0:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>\u00c9vasion fiscale et <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/fraud\/\">Fraude<\/a><\/strong>, Si un particulier ou une entreprise \u00e9vite intentionnellement de payer des imp\u00f4ts, soumet de fausses d\u00e9clarations de revenus ou se livre \u00e0 des activit\u00e9s frauduleuses pour r\u00e9duire sa charge fiscale, il peut faire l'objet de poursuites p\u00e9nales. Cela peut entra\u00eener de lourdes <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/fine\/\">amendes<\/a> et l'emprisonnement.<\/li>\n\n<li><strong>D\u00e9faut de d\u00e9claration ou de paiement des imp\u00f4ts<\/strong>, Sous le <strong>Code des imp\u00f4ts de Tha\u00eflande<\/strong>, ne pas produire de d\u00e9claration est une infraction ; ne pas payer ne l'est pas, mais cela co\u00fbte cher. Vous devez faire votre <a href=\"https:\/\/www.thailawonline.com\/fr\/personal-income-tax-in-thailand\/\">Imp\u00f4t sur le revenu des personnes physiques en Tha\u00eflande<\/a>. Par exemple:\n\n<ul class=\"wp-block-list\">\n<li>Le d\u00e9faut de d\u00e9p\u00f4t d'une d\u00e9claration obligatoire, sans cas de force majeure, est punissable d'un <strong>Amende pouvant aller jusqu&#039;\u00e0 2 000 THB<\/strong> (section 35).<\/li>\n\n<li>L'omission d\u00e9lib\u00e9r\u00e9e de produire une d\u00e9claration dans le but d'\u00e9luder l'imp\u00f4t <strong>jusqu'\u00e0 un an d'emprisonnement, une amende pouvant aller jusqu'\u00e0 200 000 THB, ou les deux<\/strong> (article 37 bis).<\/li>\n\n<li>D\u00e9clarations fausses, fausses preuves ou fraude pour \u00e9luder l'imp\u00f4t ou obtenir un remboursement : <strong>trois mois \u00e0 sept ans d'emprisonnement et une amende de 2 000 \u00e0 200 000 THB<\/strong>, les deux, ni l'un ni l'autre (section 37).<\/li>\n<\/ul>\n<\/li>\n\n<li><strong>Infractions relatives \u00e0 la retenue d&#039;imp\u00f4t<\/strong>, Si un employeur ou une entreprise n\u00e9glige de retenir ou de verser l'imp\u00f4t sur les paiements vers\u00e9s aux employ\u00e9s ou aux entrepreneurs, il devient solidairement responsable avec le b\u00e9n\u00e9ficiaire de l'imp\u00f4t non retenu (article 54), en plus de la surtaxe mensuelle de 1,5 pour cent (article 27). Lorsque le manquement implique de fausses d\u00e9clarations ou de la fraude, l'article 37 s'applique.<\/li>\n\n<li><strong>Agglom\u00e9ration des infractions<\/strong>, l'article 3 bis du Code des imp\u00f4ts pr\u00e9voit que les infractions p\u00e9nales au Code peuvent \u00eatre r\u00e9gl\u00e9es par une amende transactionnelle au lieu de poursuites. La d\u00e9cision de recourir \u00e0 une transaction rel\u00e8ve de l'administration fiscale.<\/li>\n\n<li><strong>Entreprise et <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/vat\/\">TVA<\/a> \u00c9vasion fiscale<\/strong>, Les entreprises qui \u00e9ludent intentionnellement <strong>Taxe sur la valeur ajout\u00e9e (TVA)<\/strong> ou les imp\u00f4ts sur les soci\u00e9t\u00e9s peuvent \u00eatre confront\u00e9s aux deux <strong>responsabilit\u00e9 des entreprises<\/strong> ET <strong>responsabilit\u00e9 personnelle envers l'entreprise <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/director\/\">administrateurs<\/a><\/strong>.<\/li>\n<\/ol>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"possible-jail-time\">Peine d&#039;emprisonnement possible\u00a0:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Les infractions fiscales mineures peuvent entra\u00eener <strong>amendes<\/strong>.<\/li>\n\n<li><strong>Fraude fiscale<\/strong> aux termes de l'article 37 porte <strong>un minimum de trois mois et un maximum de sept ans<\/strong> en prison, ainsi qu'une amende.<\/li>\n\n<li>Une disposition de 2017 qui faisait de la fraude fiscale \u00e0 grande \u00e9chelle une infraction sous-jacente au blanchiment d'argent (article 37 ter) a cess\u00e9 de produire ses effets apr\u00e8s l'arr\u00eat 8\/2564 de la Cour constitutionnelle du 2 juin 2021.<\/li>\n\n<li>Si reconnu coupable en vertu de la <strong>Code p\u00e9nal<\/strong> Outre les lois fiscales, les sanctions peuvent \u00eatre plus s\u00e9v\u00e8res.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Si vous ou une personne de votre entourage rencontrez des probl\u00e8mes juridiques li\u00e9s \u00e0 la fiscalit\u00e9 en Tha\u00eflande, il est conseill\u00e9 de consulter un avocat fiscaliste. <strong>Une consultation initiale avec ThaiLawOnline co\u00fbte 2 000 THB pour une heure.<\/strong>. <a href=\"https:\/\/www.thailawonline.com\/fr\/book-consultation\/\">Prendre rendez-vous pour une consultation<\/a> pour obtenir de l'aide concernant une affaire fiscale.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>La derni\u00e8re r\u00e9vision : 25 septembre 2026.<\/strong> Read end to end. Every section was checked against the Revenue Department&#8217;s own English text of the Revenue Code: section 12 (seizure and auction of a tax debtor&#8217;s assets), sections 22 and 26 (a fine equal to the tax, or double it on assessment), section 27 (surcharge of 1.5 per cent a month, reduced to 0.75 per cent where the Director-General extends the time to pay), section 35 (fine not exceeding 2,000 baht for failing to file), section 37 (3 months to 7 years and a fine of 2,000 to 200,000 baht, both), section 37 bis (up to 1 year, or up to 200,000 baht, or both), section 54 (the payer who fails to withhold is jointly liable) and section 3 bis (compounding). Section 37 ter no longer appears in the published Code: the Constitutional Court held it unconstitutional in ruling 8\/2564 of 2 June 2021, so tax evasion is no longer a predicate offence for money laundering through that section. Re-checked on 5 October 2026: sections 27, 35, 37, 37 bis and 54 read in Thai in the Council of State&#8217;s consolidated Revenue Code (to amendment No. 54), which match the figures above; that consolidation still prints section 37 ter without noting the ruling, and press reports of the Constitutional Court&#8217;s majority decision of 2 June 2021 confirm the section ceased to have effect, so the statement above stands. No change made.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"understanding-the-consequences-jail-if-you-do-not-pay-taxes-in-thailand\">Comprendre les cons\u00e9quences : la prison est interdite en Tha\u00eflande si vous ne payez pas vos imp\u00f4ts.<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.rd.go.th\/english\/37748.html\" rel=\"noopener\" target=\"_blank\">Code des revenus, chapitre 3 (Imp\u00f4t sur le revenu), sur le site en anglais du D\u00e9partement des revenus<\/a><\/li>\n<\/ul>","protected":false},"excerpt":{"rendered":"<p>D\u00e9couvrez les cons\u00e9quences juridiques du non-paiement des imp\u00f4ts en Tha\u00eflande, notamment les amendes et les peines d&#039;emprisonnement possibles pour diverses infractions fiscales.<\/p>","protected":false},"author":1,"featured_media":598,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"footnotes":"","rank_math_focus_keyword":"jail for not paying taxes in thailand","rank_math_title":"Can You Go to Jail for Unpaid Taxes? (TH) - ThaiLawOnline","rank_math_description":"What the Thai Revenue Code provides for unpaid tax: the surcharges and penalties, when a case becomes criminal, and what can lead to a prison sentence.","rank_math_breadcrumb_title":"Jail for Unpaid Taxes in Thailand","rank_math_canonical_url":""},"categories":[16],"tags":[],"class_list":["post-1718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-law-in-thailand","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/posts\/1718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/comments?post=1718"}],"version-history":[{"count":7,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/posts\/1718\/revisions"}],"predecessor-version":[{"id":9452,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/posts\/1718\/revisions\/9452"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media\/598"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/media?parent=1718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/categories?post=1718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/tags?post=1718"}],"curies":[{"name":"wp","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}