{"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":"2026-09-18T19:59:03","modified_gmt":"2026-09-18T12:59:03","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 (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>Tax Evasion and <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/fraud\/\">Fraude<\/a><\/strong>, If an individual or company intentionally avoids paying taxes, submits false tax returns, or engages in fraudulent activities to reduce tax liability, they can face criminal charges. This can lead to heavy <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/fine\/\">amendes<\/a> and imprisonment.<\/li>\n\n<li><strong>D\u00e9faut de d\u00e9claration ou de paiement des imp\u00f4ts<\/strong>, Under the <strong>Code des imp\u00f4ts de Tha\u00eflande<\/strong>, failing to file a return is an offence; failing to pay is not, but it is expensive. You must do your <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>Failing to file a required return, without force majeure, is punishable by a <strong>Amende pouvant aller jusqu&#039;\u00e0 2 000 THB<\/strong> (section 35).<\/li>\n\n<li>Deliberately not filing a return in order to evade tax: <strong>up to one year in prison, a fine of up to 200,000 THB, or both<\/strong> (section 37 bis).<\/li>\n\n<li>False statements, false evidence or fraud to evade tax or to obtain a refund: <strong>three months to seven years in prison and a fine of 2,000 to 200,000 THB<\/strong>, both, not either (section 37).<\/li>\n<\/ul>\n<\/li>\n\n<li><strong>Infractions relatives \u00e0 la retenue d&#039;imp\u00f4t<\/strong>, If an employer or business fails to withhold or remit tax on payments to employees or contractors, it becomes jointly liable with the recipient for the tax not withheld (section 54), plus the 1.5 per cent monthly surcharge (section 27). Where the failure involves false statements or fraud, section 37 applies.<\/li>\n\n<li><strong>Agglom\u00e9ration des infractions<\/strong>, Section 3 bis of the Revenue Code provides for criminal offences under the Code to be settled by a compounding fine instead of prosecution. Whether a case is compounded is the Revenue Department&#8217;s decision.<\/li>\n\n<li><strong>Corporate and <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/vat\/\">TVA<\/a> Tax Evasion<\/strong>, Companies that intentionally evade <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>personal liability for company <a href=\"https:\/\/www.thailawonline.com\/fr\/glossary\/director\/\">r\u00e9alisateurs<\/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>Tax fraud<\/strong> under section 37 carries <strong>a minimum of three months and a maximum of seven years<\/strong> in prison, together with a fine.<\/li>\n\n<li>A 2017 provision that made large-scale tax fraud a predicate offence for money laundering (section 37 ter) ceased to have effect after Constitutional Court ruling 8\/2564 of 2 June 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>An initial consultation with ThaiLawOnline is 2,000 THB for one hour<\/strong>. <a href=\"https:\/\/www.thailawonline.com\/fr\/book-consultation\/\">Prendre rendez-vous pour une consultation<\/a> for help with a tax matter.<\/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\">Revenue Code, Chapter 3 (Income Tax), on the Revenue Department&#8217;s English site<\/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 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(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":4,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/posts\/1718\/revisions"}],"predecessor-version":[{"id":7860,"href":"https:\/\/www.thailawonline.com\/fr\/wp-json\/wp\/v2\/posts\/1718\/revisions\/7860"}],"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}]}}