{"id":116,"date":"2025-08-24T23:05:31","date_gmt":"2025-08-24T16:05:31","guid":{"rendered":"https:\/\/www.thailawonline.com\/corporate-criminal-liability-in-thailand\/"},"modified":"2026-11-04T04:23:50","modified_gmt":"2026-11-03T21:23:50","slug":"corporate-criminal-liability-in-thailand","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/th\/corporate-criminal-liability-in-thailand\/","title":{"rendered":"\u0e04\u0e27\u0e32\u0e21\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e17\u0e32\u0e07\u0e2d\u0e32\u0e0d\u0e32\u0e02\u0e2d\u0e07\u0e2d\u0e07\u0e04\u0e4c\u0e01\u0e23\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22: \u0e04\u0e27\u0e32\u0e21\u0e40\u0e2a\u0e35\u0e48\u0e22\u0e07\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Many expatriates in Thailand set up limited companies for business or property ownership. While the corporate structure offers advantages, such as limited liability for <a href=\"https:\/\/www.thailawonline.com\/glossary\/shareholder\/\">shareholders<\/a>, it does not always shield <a href=\"https:\/\/www.thailawonline.com\/glossary\/director\/\">directors<\/a> and managers from criminal responsibility. Under Thai law, companies can face criminal charges. In many cases, directors and responsible officers may also be held personally liable.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li class=\"\"><a href=\"#corporate-criminal-liability-in-thailand\">Corporate Criminal Liability in Thailand<\/a><\/li><li class=\"\"><a href=\"#directors-and-personal-responsibility\">Directors and Personal Responsibility<\/a><\/li><li class=\"\"><a href=\"#shifting-the-burden-of-proof\">Shifting the Burden of Proof<\/a><\/li><li class=\"\"><a href=\"#practical-implications-for-expatriates\">Practical Implications for Expatriates<\/a><\/li><li class=\"\"><a href=\"#how-to-protect-yourself\">How to Protect Yourself<\/a><\/li><li class=\"\"><a href=\"#conclusion\">Conclusion<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"corporate-criminal-liability-in-thailand\"><strong>Corporate Criminal Liability in Thailand<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thai law recognizes that a <a href=\"https:\/\/www.thailawonline.com\/glossary\/juristic-person\/\">juristic person<\/a>, such as a <a href=\"https:\/\/www.thailawonline.com\/glossary\/company-limited\/\">limited company<\/a>, may commit criminal offences. This can happen, for example, by breaking tax laws, <a href=\"https:\/\/www.thailawonline.com\/glossary\/labour-protection-act\/\">labor laws<\/a>, customs rules, or through <a href=\"https:\/\/www.thailawonline.com\/glossary\/fraud\/\">fraud<\/a> or corruption. A company cannot act alone. So, liability often extends to the people who manage or control the company.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"directors-and-personal-responsibility\"><strong>Directors and Personal Responsibility<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Many Thai statutes say that when a company commits an offence under them, a director, manager or other person responsible for its operations is punished as well. These provisions are in the individual statutes (the Revenue Code, the Social Security Act, the Consumer Protection Act, <a href=\"https:\/\/www.thailawonline.com\/glossary\/condominium-act\/\">the Condominium Act<\/a>, the Immigration Act and many others), not in the Penal Code. Since 2017 the 76 statutes amended by the 2560 Act share one test, set out in the next section; statutes outside that list keep their own wording (<a href=\"https:\/\/www.thailawonline.com\/glossary\/foreign-business-act\/\">Foreign Business Act section 41<\/a>, for example, punishes a director who knowingly connived in the offence or failed to take reasonable steps to prevent it).<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For example:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tax offences<\/strong> may result in criminal charges against both the company and its directors.<\/li>\n\n<li><strong>Labour law violations<\/strong> like unpaid wages or not following <a href=\"https:\/\/www.thailawonline.com\/glossary\/social-security\/\">social security<\/a> rules can make directors liable.<\/li>\n\n<li><strong>Environmental and consumer protection laws<\/strong> often contain provisions making directors personally responsible.<\/li>\n\n<li><strong>Fraudulent or <a href=\"https:\/\/www.thailawonline.com\/white-collar-crimes-in-thailand\/\">deceptive practices<\/a><\/strong> committed through the company can lead to charges against the individuals who carried them out, as well as the company.<\/li>\n<\/ul>\n\n\n<style data-noptimize=\"1\">.tlo-lb{border:2px solid #1E3455;background:#fff;margin:28px 0;font-size:16px;line-height:1.55;color:#1b1b1b}.tlo-lb h2.tlo-lb-h{background:#1E3455;color:#fff;font-size:19px;line-height:1.3;margin:0;padding:12px 16px}.tlo-lb-tabs{position:relative;padding-top:44px;background:#fff}.tlo-lb-tab>summary{position:absolute;top:0;width:33.334%;height:44px;line-height:44px;text-align:center;font-weight:700;cursor:pointer;list-style:none;background:#eef0f4;color:#1E3455;box-sizing:border-box;border-bottom:3px solid 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8px}.tlo-lb-fold>summary{cursor:pointer;color:#1E3455;font-size:14px;font-weight:700;margin-bottom:6px}.tlo-lb-links a{margin-right:14px;font-size:14px}.tlo-lb-cases,.tlo-lb-src{padding:14px 16px;background:#f6f7f9;border-top:1px solid #dfe2e8}.tlo-lb-cases h3,.tlo-lb-src h3{font-size:15px;margin:0 0 6px;color:#1E3455}.tlo-lb-cases ul,.tlo-lb-src ul{margin:0;padding:0 0 0 18px;font-size:14px}.tlo-al{font-size:14px;line-height:1.5;color:#444;margin:0 0 18px}.tlo-al details{margin-top:4px}.tlo-al summary{cursor:pointer;color:#1E3455}.tlo-al ul{margin:6px 0 0 18px;padding:0}@media print{.tlo-lb{border:1px solid #000}.tlo-lb-tabs{padding-top:0}.tlo-lb-tab>summary{position:static;width:auto;height:auto;line-height:1.4;text-align:left;background:none;border:0}.tlo-lb details::details-content{content-visibility:visible;display:block}.tlo-lb-links a{color:#000}}<\/style><script data-noptimize=\"1\" data-no-optimize=\"1\">document.addEventListener(\"DOMContentLoaded\",function(){(function(){var b=document.querySelectorAll(\".tlo-lb-tabs\");b.forEach(function(g){var t=g.querySelectorAll(\":scope>details\");t.forEach(function(d){d.firstElementChild.addEventListener(\"click\",function(e){if(d.open){e.preventDefault()}})})});var s=[];addEventListener(\"beforeprint\",function(){s=[];document.querySelectorAll(\".tlo-lb details\").forEach(function(d){s.push([d,d.open,d.getAttribute(\"name\")]);d.removeAttribute(\"name\");d.open=true})});addEventListener(\"afterprint\",function(){s.forEach(function(x){x[0].open=x[1];if(x[2]){x[0].setAttribute(\"name\",x[2])}})})})();});<\/script><section class=\"tlo-lb notranslate\" data-no-translation data-no-dynamic-translation translate=\"no\" aria-label=\"\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e02\u0e49\u0e2d\u0e07\u0e01\u0e31\u0e1a\u0e2b\u0e19\u0e49\u0e32\u0e19\u0e35\u0e49\"><h2 class=\"tlo-lb-h\">\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e02\u0e49\u0e2d\u0e07\u0e01\u0e31\u0e1a\u0e2b\u0e19\u0e49\u0e32\u0e19\u0e35\u0e49<\/h2><div class=\"tlo-lb-tabs\"><details class=\"tlo-lb-tab\" name=\"tlo-lb-1\" lang=\"en\" data-no-translation><summary>English<\/summary><div class=\"tlo-lb-sec\"><h3>Section 90\/5 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">In the case where the offender under this Chapter is a juristic person, if the commission of the offence by such juristic person results from the instruction or act of a director, or manager, or any person responsible for the operation of such juristic person, or in the case where such person has a duty to give an instruction or to act and omits to give the instruction or to act, thereby causing such juristic person to commit the offence, such person shall also be liable to the penalty provided for such offence.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 35 bis <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Any person who violates section 12 bis shall be liable to imprisonment for a term not exceeding two years and a fine not exceeding two hundred thousand baht. In the case where the offender under paragraph one is a juristic person, if the commission of the offence by such juristic person results from the instruction or act of a director, or manager, or any person responsible for the operation of such juristic person, or in the case where such person has a duty to give an instruction or to act and omits to give the instruction or to act, thereby causing such juristic person to commit the offence, such person shall also be liable to the penalty provided in paragraph one.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 41 <small>Foreign Business Act B.E. 2542<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Where a juristic person commits an offence under section 34, 35, 36 or 37, any director, partner or person authorised to act on behalf of the juristic person who connived at the offence, or who failed to take reasonable steps to prevent it, shall be liable to imprisonment not exceeding 3 years, or a fine of 100,000 to 1,000,000 baht, or both.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/NkJ3Wk1GODFreHdkS25wNzRUOTkvUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 101 <small>Social Security Act B.E. 2533<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">In the case where the offender is a juristic person and is punished, if the commission of the offence by such juristic person results from the instruction or act of a director, or manager, or any person responsible for the operation of such juristic person, or in the case where such person has a duty to give an instruction or to act and omits to give the instruction or to act, thereby causing such juristic person to commit the offence, such person shall also be liable to the penalty provided for such offence.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/alJWY29wVXFRUUo0WkF2MTEwSndpQT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 158 <small>Labour Protection Act B.E. 2541<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">In the case where the offender is a juristic person, if the commission of the offence by such juristic person results from the instruction or act of any person, or from the failure to give an instruction or the failure to perform an act which is the duty of the managing director or of any person responsible for the operation of such juristic person, such person shall also be liable to the penalty provided for such offence.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/ZGN3NXk0eENvNjBSdjRnT2NsdjFTQT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 59 <small>Consumer Protection Act B.E. 2522<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">In the case where the offender is a juristic person, if the commission of the offence by such juristic person results from the instruction or act of a director, or manager, or any person responsible for the operation of such juristic person, or in the case where such person has a duty to give an instruction or to act and omits to give the instruction or to act, thereby causing such juristic person to commit the offence, such person shall also be liable to the penalty provided for such offence.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/c1VEQWc4b1NqSitjNFZ6bExqS0ZZZz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 83 <small>Immigration Act B.E. 2522<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">In the case where the offender is a juristic person, if the commission of the offence by such juristic person results from the instruction or act of a director, or manager, or any person responsible for the operation of such juristic person, or in the case where such person has a duty to give an instruction or to act and omits to give the instruction or to act, thereby causing such juristic person to commit the offence, such person shall also be liable to the penalty provided for such offence.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 71 <small>Condominium Act B.E. 2522<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Any condominium juristic person which violates or fails to comply with section 38\/1, section 38\/2 and section 38\/3 shall be liable to a fine not exceeding ten thousand baht. In the case where the condominium juristic person commits an offence under paragraph one, if the commission of the offence by such condominium juristic person results from the instruction or act of the manager of such condominium juristic person, or in the case where the manager of such condominium juristic person has a duty to give an instruction or to act and omits to give the instruction or to act, thereby causing such condominium juristic person to commit the offence, the manager of such condominium juristic person shall also be liable to the penalty provided in paragraph one.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/aUlKUFZtSlFMRHltTUo3UmFOcXlEZz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><\/details><details class=\"tlo-lb-tab\" name=\"tlo-lb-1\" lang=\"th\" data-no-translation open><summary>\u0e44\u0e17\u0e22<\/summary><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 90\/5 <small>\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e15\u0e32\u0e21\u0e2b\u0e21\u0e27\u0e14\u0e19\u0e35\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e16\u0e49\u0e32\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e40\u0e01\u0e34\u0e14\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e02\u0e2d\u0e07\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e14\u0e0b\u0e36\u0e48\u0e07\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e0a\u0e2d\u0e1a\u0e43\u0e19\u0e01\u0e32\u0e23\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e07\u0e32\u0e19\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e41\u0e25\u0e30\u0e25\u0e30\u0e40\u0e27\u0e49\u0e19\u0e44\u0e21\u0e48\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e08\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e2b\u0e15\u0e38\u0e43\u0e2b\u0e49\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14 \u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e31\u0e1a\u0e42\u0e17\u0e29\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e44\u0e27\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e19\u0e31\u0e49\u0e19 \u0e46 \u0e14\u0e49\u0e27\u0e22<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 35 \u0e17\u0e27\u0e34 <small>\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e1c\u0e39\u0e49\u0e43\u0e14\u0e1d\u0e48\u0e32\u0e1d\u0e37\u0e19\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e51\u0e52 \u0e17\u0e27\u0e34 \u0e15\u0e49\u0e2d\u0e07\u0e23\u0e30\u0e27\u0e32\u0e07\u0e42\u0e17\u0e29\u0e08\u0e33\u0e04\u0e38\u0e01\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e2d\u0e07\u0e1b\u0e35 \u0e41\u0e25\u0e30\u0e1b\u0e23\u0e31\u0e1a\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e2d\u0e07\u0e41\u0e2a\u0e19\u0e1a\u0e32\u0e17\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e40\u0e1b\u0e47\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e16\u0e49\u0e32\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e40\u0e01\u0e34\u0e14\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e02\u0e2d\u0e07\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e14\u0e0b\u0e36\u0e48\u0e07\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e0a\u0e2d\u0e1a\u0e43\u0e19\u0e01\u0e32\u0e23\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e07\u0e32\u0e19\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e41\u0e25\u0e30\u0e25\u0e30\u0e40\u0e27\u0e49\u0e19\u0e44\u0e21\u0e48\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e08\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e2b\u0e15\u0e38\u0e43\u0e2b\u0e49\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14 \u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e31\u0e1a\u0e42\u0e17\u0e29\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e44\u0e27\u0e49\u0e43\u0e19\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e14\u0e49\u0e27\u0e22<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 41 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e02\u0e2d\u0e07\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27 \u0e1e.\u0e28. 2542<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 \u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e55 \u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e56 \u0e2b\u0e23\u0e37\u0e2d\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e57 \u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23 \u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e41\u0e17\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e0b\u0e36\u0e48\u0e07\u0e23\u0e39\u0e49\u0e40\u0e2b\u0e47\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e43\u0e08\u0e01\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e19\u0e31\u0e49\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e21\u0e34\u0e44\u0e14\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e15\u0e32\u0e21\u0e2a\u0e21\u0e04\u0e27\u0e23\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e1b\u0e49\u0e2d\u0e07\u0e01\u0e31\u0e19\u0e21\u0e34\u0e43\u0e2b\u0e49\u0e40\u0e01\u0e34\u0e14\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e19\u0e31\u0e49\u0e19 \u0e15\u0e49\u0e2d\u0e07\u0e23\u0e30\u0e27\u0e32\u0e07\u0e42\u0e17\u0e29\u0e08\u0e33\u0e04\u0e38\u0e01\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e32\u0e21\u0e1b\u0e35 \u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e31\u0e1a\u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e41\u0e2a\u0e19\u0e1a\u0e32\u0e17\u0e16\u0e36\u0e07\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e25\u0e49\u0e32\u0e19\u0e1a\u0e32\u0e17 \u0e2b\u0e23\u0e37\u0e2d\u0e17\u0e31\u0e49\u0e07\u0e08\u0e33\u0e17\u0e31\u0e49\u0e07\u0e1b\u0e23\u0e31\u0e1a<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/NkJ3Wk1GODFreHdkS25wNzRUOTkvUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 101 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e2a\u0e31\u0e07\u0e04\u0e21 \u0e1e.\u0e28. 2533<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e40\u0e1b\u0e47\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e41\u0e25\u0e30\u0e16\u0e39\u0e01\u0e25\u0e07\u0e42\u0e17\u0e29 \u0e16\u0e49\u0e32\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e40\u0e01\u0e34\u0e14\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e02\u0e2d\u0e07\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e14\u0e0b\u0e36\u0e48\u0e07\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e0a\u0e2d\u0e1a\u0e43\u0e19\u0e01\u0e32\u0e23\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e07\u0e32\u0e19\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e41\u0e25\u0e30\u0e25\u0e30\u0e40\u0e27\u0e49\u0e19\u0e44\u0e21\u0e48\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e08\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e2b\u0e15\u0e38\u0e43\u0e2b\u0e49\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14 \u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e31\u0e1a\u0e42\u0e17\u0e29\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e44\u0e27\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e19\u0e31\u0e49\u0e19 \u0e46 \u0e14\u0e49\u0e27\u0e22<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/alJWY29wVXFRUUo0WkF2MTEwSndpQT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 158 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e04\u0e38\u0e49\u0e21\u0e04\u0e23\u0e2d\u0e07\u0e41\u0e23\u0e07\u0e07\u0e32\u0e19 \u0e1e.\u0e28. 2541<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e40\u0e1b\u0e47\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e16\u0e49\u0e32\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e40\u0e01\u0e34\u0e14\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e02\u0e2d\u0e07\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e14 \u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e2d\u0e31\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e01\u0e23\u0e30\u0e17\u0e33\u0e02\u0e2d\u0e07\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e14 \u0e0b\u0e36\u0e48\u0e07\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e0a\u0e2d\u0e1a\u0e43\u0e19\u0e01\u0e32\u0e23\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e07\u0e32\u0e19\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19 \u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e31\u0e1a\u0e42\u0e17\u0e29\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e44\u0e27\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e19\u0e31\u0e49\u0e19 \u0e46 \u0e14\u0e49\u0e27\u0e22<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/ZGN3NXk0eENvNjBSdjRnT2NsdjFTQT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 59 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e04\u0e38\u0e49\u0e21\u0e04\u0e23\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e1a\u0e23\u0e34\u0e42\u0e20\u0e04 \u0e1e.\u0e28. 2522<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e40\u0e1b\u0e47\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e16\u0e49\u0e32\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e40\u0e01\u0e34\u0e14\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e02\u0e2d\u0e07\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e14\u0e0b\u0e36\u0e48\u0e07\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e0a\u0e2d\u0e1a\u0e43\u0e19\u0e01\u0e32\u0e23\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e07\u0e32\u0e19\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e41\u0e25\u0e30\u0e25\u0e30\u0e40\u0e27\u0e49\u0e19\u0e44\u0e21\u0e48\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e08\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e2b\u0e15\u0e38\u0e43\u0e2b\u0e49\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14 \u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e31\u0e1a\u0e42\u0e17\u0e29\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e44\u0e27\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e19\u0e31\u0e49\u0e19 \u0e46 \u0e14\u0e49\u0e27\u0e22<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/c1VEQWc4b1NqSitjNFZ6bExqS0ZZZz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 83 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e04\u0e19\u0e40\u0e02\u0e49\u0e32\u0e40\u0e21\u0e37\u0e2d\u0e07 \u0e1e.\u0e28. 2522<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e40\u0e1b\u0e47\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e16\u0e49\u0e32\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e40\u0e01\u0e34\u0e14\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e02\u0e2d\u0e07\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e14\u0e0b\u0e36\u0e48\u0e07\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e0a\u0e2d\u0e1a\u0e43\u0e19\u0e01\u0e32\u0e23\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e07\u0e32\u0e19\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e41\u0e25\u0e30\u0e25\u0e30\u0e40\u0e27\u0e49\u0e19\u0e44\u0e21\u0e48\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e08\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e2b\u0e15\u0e38\u0e43\u0e2b\u0e49\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14 \u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e31\u0e1a\u0e42\u0e17\u0e29\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e44\u0e27\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e19\u0e31\u0e49\u0e19 \u0e46 \u0e14\u0e49\u0e27\u0e22<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 71 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e2d\u0e32\u0e04\u0e32\u0e23\u0e0a\u0e38\u0e14 \u0e1e.\u0e28. 2522<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e32\u0e04\u0e32\u0e23\u0e0a\u0e38\u0e14\u0e43\u0e14\u0e1d\u0e48\u0e32\u0e1d\u0e37\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e58\/\u0e51 \u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e58\/\u0e52 \u0e41\u0e25\u0e30\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e58\/\u0e53 \u0e15\u0e49\u0e2d\u0e07\u0e23\u0e30\u0e27\u0e32\u0e07\u0e42\u0e17\u0e29\u0e1b\u0e23\u0e31\u0e1a\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e2b\u0e21\u0e37\u0e48\u0e19\u0e1a\u0e32\u0e17\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e32\u0e04\u0e32\u0e23\u0e0a\u0e38\u0e14\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07 \u0e16\u0e49\u0e32\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e32\u0e04\u0e32\u0e23\u0e0a\u0e38\u0e14\u0e19\u0e31\u0e49\u0e19\u0e40\u0e01\u0e34\u0e14\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e32\u0e04\u0e32\u0e23\u0e0a\u0e38\u0e14\u0e19\u0e31\u0e49\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e32\u0e04\u0e32\u0e23\u0e0a\u0e38\u0e14\u0e19\u0e31\u0e49\u0e19\u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e41\u0e25\u0e30\u0e25\u0e30\u0e40\u0e27\u0e49\u0e19\u0e44\u0e21\u0e48\u0e2a\u0e31\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e08\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e2b\u0e15\u0e38\u0e43\u0e2b\u0e49\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e32\u0e04\u0e32\u0e23\u0e0a\u0e38\u0e14\u0e19\u0e31\u0e49\u0e19\u0e01\u0e23\u0e30\u0e17\u0e33\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14 \u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e32\u0e04\u0e32\u0e23\u0e0a\u0e38\u0e14\u0e19\u0e31\u0e49\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e31\u0e1a\u0e42\u0e17\u0e29\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e44\u0e27\u0e49\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e14\u0e49\u0e27\u0e22<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/aUlKUFZtSlFMRHltTUo3UmFOcXlEZz09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><\/details><details class=\"tlo-lb-tab\" name=\"tlo-lb-1\" lang=\"fr\" data-no-translation><summary>Fran\u00e7ais<\/summary><div class=\"tlo-lb-sec\"><h3>Article 90\/5 <small>Revenue Code<\/small><\/h3><p>Lorsque l&#039;auteur d&#039;une infraction pr\u00e9vue au pr\u00e9sent chapitre est une personne morale, et que l&#039;infraction r\u00e9sulte d&#039;un ordre ou d&#039;un acte d&#039;un administrateur, d&#039;un g\u00e9rant ou de toute personne responsable de son fonctionnement, ou de l&#039;omission par une telle personne d&#039;un ordre ou d&#039;un acte qu&#039;elle \u00e9tait tenue de donner ou d&#039;accomplir, cette personne encourt aussi la peine pr\u00e9vue pour l&#039;infraction.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 35 bis <small>Revenue Code<\/small><\/h3><p>Quiconque enfreint l&#039;article 12 bis encourt un emprisonnement de deux ans au plus et une amende de deux cent mille bahts au plus. Lorsque l&#039;auteur est une personne morale, et que l&#039;infraction r\u00e9sulte d&#039;un ordre ou d&#039;un acte d&#039;un administrateur, d&#039;un g\u00e9rant ou de toute personne responsable de son fonctionnement, ou de l&#039;omission par une telle personne d&#039;un ordre ou d&#039;un acte qu&#039;elle \u00e9tait tenue de donner ou d&#039;accomplir, cette personne encourt aussi la peine pr\u00e9vue pour cette infraction.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 41 <small>Foreign Business Act B.E. 2542<\/small><\/h3><p>Lorsqu&#039;une personne morale commet une infraction aux articles 34, 35, 36 ou 37, l&#039;administrateur, l&#039;associ\u00e9 ou le repr\u00e9sentant complice, ou qui n&#039;a pas pris les mesures raisonnables pour l&#039;emp\u00eacher, encourt jusqu&#039;\u00e0 3 ans d&#039;emprisonnement, ou 100 000 \u00e0 1 000 000 de bahts d&#039;amende, ou les deux.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/NkJ3Wk1GODFreHdkS25wNzRUOTkvUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 101 <small>Social Security Act B.E. 2533<\/small><\/h3><p>Lorsque l&#039;auteur de l&#039;infraction est une personne morale condamn\u00e9e, et que l&#039;infraction r\u00e9sulte d&#039;un ordre ou d&#039;un acte d&#039;un administrateur, d&#039;un g\u00e9rant ou de toute personne responsable de son fonctionnement, ou de l&#039;omission par une telle personne d&#039;un ordre ou d&#039;un acte qu&#039;elle \u00e9tait tenue de donner ou d&#039;accomplir, cette personne encourt aussi la peine pr\u00e9vue pour l&#039;infraction.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/alJWY29wVXFRUUo0WkF2MTEwSndpQT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 158 <small>Labour Protection Act B.E. 2541<\/small><\/h3><p>Lorsque l&#039;auteur de l&#039;infraction est une personne morale, et que l&#039;infraction r\u00e9sulte de l&#039;ordre ou de l&#039;acte d&#039;une personne, ou de l&#039;abstention de donner un ordre ou d&#039;accomplir un acte incombant au directeur g\u00e9n\u00e9ral ou \u00e0 toute personne responsable de son fonctionnement, cette personne encourt aussi la peine pr\u00e9vue pour l&#039;infraction.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/ZGN3NXk0eENvNjBSdjRnT2NsdjFTQT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 59 <small>Consumer Protection Act B.E. 2522<\/small><\/h3><p>Lorsque l&#039;auteur de l&#039;infraction est une personne morale, et que l&#039;infraction r\u00e9sulte d&#039;un ordre ou d&#039;un acte d&#039;un administrateur, d&#039;un g\u00e9rant ou de toute personne responsable de son fonctionnement, ou de l&#039;omission par une telle personne d&#039;un ordre ou d&#039;un acte qu&#039;elle \u00e9tait tenue de donner ou d&#039;accomplir, cette personne encourt aussi la peine pr\u00e9vue pour l&#039;infraction.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/c1VEQWc4b1NqSitjNFZ6bExqS0ZZZz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 83 <small>Immigration Act B.E. 2522<\/small><\/h3><p>Lorsque l&#039;auteur de l&#039;infraction est une personne morale, et que l&#039;infraction r\u00e9sulte d&#039;un ordre ou d&#039;un acte d&#039;un administrateur, d&#039;un g\u00e9rant ou de toute personne responsable de son fonctionnement, ou de l&#039;omission par une telle personne d&#039;un ordre ou d&#039;un acte qu&#039;elle \u00e9tait tenue de donner ou d&#039;accomplir, cette personne encourt aussi la peine pr\u00e9vue pour l&#039;infraction.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 71 <small>Condominium Act B.E. 2522<\/small><\/h3><p>La personne morale de copropri\u00e9t\u00e9 qui enfreint ou n&#039;applique pas les articles 38\/1, 38\/2 et 38\/3 encourt une amende de dix mille bahts au plus. Si l&#039;infraction r\u00e9sulte d&#039;un ordre ou d&#039;un acte de son g\u00e9rant, ou de l&#039;omission par celui-ci d&#039;un ordre ou d&#039;un acte qu&#039;il \u00e9tait tenu de donner ou d&#039;accomplir, le g\u00e9rant encourt aussi cette peine.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/aUlKUFZtSlFMRHltTUo3UmFOcXlEZz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><\/details><\/div><div class=\"tlo-lb-src\"><h3>\u0e41\u0e2b\u0e25\u0e48\u0e07\u0e17\u0e35\u0e48\u0e21\u0e32<\/h3><ul><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Revenue Code<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 4 \u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19 2569<\/li><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/NkJ3Wk1GODFreHdkS25wNzRUOTkvUT09\" rel=\"noopener\" target=\"_blank\">Foreign Business Act B.E. 2542<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 2 \u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19 2569<\/li><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/alJWY29wVXFRUUo0WkF2MTEwSndpQT09\" rel=\"noopener\" target=\"_blank\">Social Security Act B.E. 2533<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 4 \u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19 2569<\/li><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/ZGN3NXk0eENvNjBSdjRnT2NsdjFTQT09\" rel=\"noopener\" target=\"_blank\">Labour Protection Act B.E. 2541<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 4 \u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19 2569<\/li><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/c1VEQWc4b1NqSitjNFZ6bExqS0ZZZz09\" rel=\"noopener\" target=\"_blank\">Consumer Protection Act B.E. 2522<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 4 \u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19 2569<\/li><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">Immigration Act B.E. 2522<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 4 \u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19 2569<\/li><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/aUlKUFZtSlFMRHltTUo3UmFOcXlEZz09\" rel=\"noopener\" target=\"_blank\">Condominium Act B.E. 2522<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 4 \u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19 2569<\/li><\/ul><\/div><\/section>\n\n\n<h2 class=\"wp-block-heading\" id=\"shifting-the-burden-of-proof\"><strong>Shifting the Burden of Proof<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For many years Thai law used a \u201creversal of the burden of proof,\u201d under which a director was presumed guilty of the company\u2019s offence unless they could prove they were not involved. The Constitutional Court held that presumption unconstitutional, first in section 54 of the Direct Sales and Direct Marketing Act and then in several other Acts. The Act Amending Provisions of Law Relating to the Criminal Liability of Representatives of Juristic Persons B.E. 2560 (Royal Gazette vol. 134, part 18 Kor, 11 February 2017) then rewrote the provision in 76 statutes. Under the new wording a director, manager or person responsible for the company\u2019s operations is punished only if the company\u2019s offence resulted from their order or act, or if they had a duty to give an order or to act and failed to do so, and that failure caused the offence. The prosecution must prove this. Holding the title alone is no longer enough, but doing nothing is not a safe harbour either when the law gave you a duty to act.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"practical-implications-for-expatriates\"><strong>Practical Implications for Expatriates<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Foreigners are often asked to be directors of <a href=\"https:\/\/www.thailawonline.com\/register-a-company-in-thailand\/\">Thai companies<\/a>. This includes business ventures, joint investments, and property-holding structures. Many do so without realizing the personal risk involved. Actions taken by employees can also involve management. This depends on the situation, especially under the <a href=\"https:\/\/www.thailawonline.com\/glossary\/thai-civil-and-commercial-code\/\">civil and commercial code<\/a>. Under Thai law, directors have important <a href=\"https:\/\/www.thailawonline.com\/civil-liability-in-thailand\/\">legal duties<\/a>. If they fail in a duty to act and the company commits an offence as a result, that failure can lead to <a href=\"https:\/\/www.thailawonline.com\/criminal-law-thailand\/\">criminal liability<\/a> for the director personally. A private agreement between shareholders cannot remove it.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-to-protect-yourself\"><strong>How to Protect Yourself<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">If you are serving, or considering serving, as a director in a Thai company, you should:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Ensure <strong>Proper corporate governance includes accurate accounting, timely tax filings, and compliance with labour and social security obligations to prevent criminally liable actions.<\/strong> Issues like unpaid wages or not following social security rules can make directors criminally liable under the relevant laws.<\/li>\n\n<li>Keep <strong>clear documentation<\/strong> of board meetings and decisions, showing who gave which instructions and how responsibility is shared.<\/li>\n\n<li>Avoid being a \u201cpaper director\u201d without involvement: the 2017 test catches a director who had a duty to act and did nothing, so signing on and staying away is not protection.<\/li>\n\n<li>Seek <strong>legal and tax advice<\/strong> before accepting any directorship role, especially when others manage the daily business.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"frequently-asked-questions\">Frequently asked questions<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-116-1\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can a Thai company be criminally liable?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. Thai law recognises that a juristic person such as a limited company may commit criminal offences, for example under tax, labour or customs laws, or through fraud or corruption.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-116-2\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Where are the rules on directors&#8217; criminal liability?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>In the individual statutes, such as the Revenue Code, the Social Security Act, the Consumer Protection Act, the Condominium Act and the Immigration Act, not in the Penal Code.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-116-3\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Is a director presumed guilty when the company commits an offence?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No longer. After the 2560 amending Act, a director is punished only if the offence resulted from their order or act, or from their failure to act when they had a duty to. The prosecution must prove this.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-116-4\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Is being a passive &#8216;paper director&#8217; safe?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. The 2017 test catches a director who had a duty to act and did nothing, so signing on and staying away is not protection.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"conclusion\"><strong>Conclusion<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Corporate criminal liability in Thailand is a big issue. Directors should not think that being in a company protects them from personal risk. For expatriates, it is particularly important to understand how responsibility is assigned under Thai law. You can protect yourself from legal problems. To do this, understand your responsibilities. Put the controls in place before a problem arises. This way, you can still enjoy the benefits of doing business in Thailand.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Links: <a href=\"https:\/\/www.dbd.go.th\/\" rel=\"noopener\" target=\"_blank\">DBD Thailand<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Last reviewed: 27 September 2026. Read in Thai: the Act Amending Provisions of Law Relating to the Criminal Liability of Representatives of Juristic Persons B.E. 2560, including its list of 76 statutes, its explanatory note on the Constitutional Court rulings, and the replacement wording of Revenue Code sections 35 bis and 90\/5. The examples of which laws a director may face are general, not a complete list.<\/em><\/p>\n","protected":false},"excerpt":{"rendered":"<p>Many expatriates in Thailand set up limited companies for business or property ownership. While the corporate structure offers advantages, such [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":0,"parent":0,"menu_order":0,"comment_status":"closed","ping_status":"closed","template":"","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":"","tlo_reviewed_on":"","tlo_reviewed_by":"","tlo_edited_by":"","tlo_changelog":"[{\"date\":\"2026-11-04\",\"note\":\"Added the statute box with Thai, English and French text and checked the page against the official text\"}]","tlo_authority_on":"1","tlo_box_sections":"","tlo_box_cases":"","rank_math_focus_keyword":"corporate criminal liability in thailand","rank_math_title":"Corporate Criminal Liability in Thailand - ThaiLawOnline","rank_math_description":"Corporate criminal liability in Thailand: when directors and managers are personally exposed, the reversed burden of proof, and how to limit the risk.","rank_math_breadcrumb_title":"Corporate Criminal Liability in Thailand","rank_math_canonical_url":""},"class_list":["post-116","page","type-page","status-publish","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/pages\/116","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/pages"}],"about":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/types\/page"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/comments?post=116"}],"version-history":[{"count":7,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/pages\/116\/revisions"}],"predecessor-version":[{"id":12135,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/pages\/116\/revisions\/12135"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/media?parent=116"}],"curies":[{"name":"\u0e14\u0e31\u0e1a\u0e40\u0e1a\u0e34\u0e25\u0e22\u0e39\u0e1e\u0e35","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}