{"id":237,"date":"2024-04-22T07:35:38","date_gmt":"2024-04-22T00:35:38","guid":{"rendered":"https:\/\/www.thailawonline.com\/thailand-ltr-visa\/"},"modified":"2026-11-04T00:14:37","modified_gmt":"2026-11-03T17:14:37","slug":"thailand-ltr-visa","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/th\/thailand-ltr-visa\/","title":{"rendered":"\u0e27\u0e35\u0e0b\u0e48\u0e32 LTR \u0e02\u0e2d\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22: \u0e43\u0e04\u0e23\u0e21\u0e35\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e4c\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e43\u0e19\u0e1b\u0e35 2026 \u0e41\u0e25\u0e30\u0e21\u0e35\u0e1c\u0e25\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e44\u0e23\u0e15\u0e48\u0e2d\u0e20\u0e32\u0e29\u0e35\u0e02\u0e2d\u0e07\u0e04\u0e38\u0e13"},"content":{"rendered":"\n<p class=\"dek wp-block-paragraph\">The <a href=\"https:\/\/www.thailawonline.com\/glossary\/ltr-visa\/\">Long-Term Resident visa<\/a> gives ten years of stay, annual reporting instead of the <a href=\"https:\/\/www.thailawonline.com\/glossary\/90-day-notification-of-address\/\">90-day report<\/a>, and for some holders a tax position no other Thai visa offers. The criteria changed in February 2025 and most published guides still quote the old ones.<\/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=\"#what-changed-and-why-it-matters-to-you\">What changed, and why it matters to you<\/a><\/li><li class=\"\"><a href=\"#are-there-new-ltr-categories-in-2026\">Are there new LTR categories in 2026?<\/a><\/li><li class=\"\"><a href=\"#the-ltr-in-numbers-four-years-on\">The LTR in numbers, four years on<\/a><\/li><li class=\"\"><a href=\"#the-four-categories-and-the-fifth-thing-that-is-not-a-category\">The four categories, and the fifth thing that is not a category<\/a><\/li><li class=\"\"><a href=\"#the-tax-position-which-is-the-real-reason-to-hold-this-visa\">The tax position, which is the real reason to hold this visa<\/a><\/li><li class=\"\"><a href=\"#how-the-application-actually-runs\">How the application actually runs<\/a><\/li><li class=\"\"><a href=\"#ltr-against-the-alternatives\">LTR against the alternatives<\/a><\/li><li class=\"\"><a href=\"#frequently-asked-questions\">Frequently asked questions<\/a><\/li><li class=\"\"><a href=\"#find-out-which-category-you-actually-fit\">Find out which category you actually fit<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last reviewed: 22 August 2026,<\/strong> against <a href=\"https:\/\/www.thailawonline.com\/glossary\/boi\/\">BOI<\/a> Announcement No. Por. 3\/2568, BOI Announcement No. Por. 4\/2568 and Royal Decree No. 743, all read from the BOI&#8217;s own published texts. Re-checked on 6 October 2026: Royal Decree No. 743 re-read in Thai from its Royal Gazette text (volume 139 part 32 Kor, pages 29 to 32); the 17 percent section now describes the election in section 3, paragraph two, and section 5 is quoted as covering income of a past tax year; the BOI announcements were not re-read. Programme statistics added on 6 October 2026 from the BOI announcement of 5 October 2026. Re-checked on 25 October 2026 against the English translation of Por. 3\/2568 published on the BOI&#8217;s LTR site and against that site&#8217;s own category pages: the criteria, the three investment classes and the fifteen targeted industries on this page match the text, and no later BOI announcement on the criteria has been published.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-changed-and-why-it-matters-to-you\">What changed, and why it matters to you<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The LTR launched in September 2022. On 13 January 2025 the Cabinet approved a relaxation of the programme, and on <strong>4 February 2025<\/strong> the Board of Investment gave effect to it in <strong>Announcement No. Por. 3\/2568<\/strong>, which repealed the two announcements that had governed the visa until then (Por. 2\/2565 of 30 June 2022 and Por. 6\/2566 of 16 March 2023). A companion announcement, <strong>Por. 4\/2568<\/strong>, replaced the application procedure.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">One change matters more than the rest:<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>The Wealthy Global Citizen category no longer has an income requirement.<\/strong> The old rule asked for USD 80,000 of annual personal income over the two preceding years. Item 3.1 of Por. 3\/2568 does not ask for income at all. What it asks for is investment and assets. A great deal of English-language material still lists the income test, and applicants who would qualify today are being told they do not.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The other changes made by the same package: the dependant categories were widened to parents and legally maintained dependants (the Cabinet agreed to drop the limit of four, but as of 25 October 2026 the Ministry of Interior had not published the announcement that brings this into force, and the BOI&#8217;s own LTR site still accepts only a spouse and children under 20, up to four dependants per holder), the work-experience requirement was dropped for the Work-from-Thailand and Highly Skilled tracks, and the criteria were restated in full rather than amended piecemeal.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"are-there-new-ltr-categories-in-2026\">Are there new LTR categories in 2026?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No. As of 25 October 2026 there are still four categories, and the <a href=\"https:\/\/www.thailawonline.com\/board-of-investment-in-thailand\/\">Board of Investment<\/a> has issued no announcement adding one. Posts on social media about &#8220;new LTR categories&#8221; mix up several different things, and only some of them are real.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr><th>What is being claimed<\/th><th>The position on 25 October 2026<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td><strong>New industries for Highly Skilled Professionals<\/strong><\/td><td>Not new law. In May 2026 the BOI restated the list on its website under broader names, and some advisers reported that as an expansion. The fifteen industries are the ones already in item 3.4.1 of Por. 3\/2568 of 4 February 2025 (see the table further down).<\/td><\/tr>\n<tr><td><strong>Parents as dependants, with no limit of four<\/strong><\/td><td>Approved by the Cabinet on 13 January 2025 and written into Por. 3\/2568, but it only takes effect once the Ministry of Interior publishes its own announcement. That had not happened by 25 October 2026, and the BOI still accepts only a spouse and children under 20, up to four per holder.<\/td><\/tr>\n<tr><td><strong>New 2026 industries (carbon markets, space technology) or lower investment thresholds<\/strong><\/td><td>No BOI, Cabinet or Ministry of Interior text says so. The thresholds are still USD 500,000 invested in Thailand for a Wealthy Global Citizen and USD 250,000 for a Wealthy Pensioner with USD 40,000 to USD 80,000 of annual income.<\/td><\/tr>\n<tr><td><strong>A 3 million baht condo gives you an LTR visa<\/strong><\/td><td>Wrong. Property counts only towards the USD 500,000 or USD 250,000 investment above, held in your own name before you apply. A cheaper <a href=\"https:\/\/www.thailawonline.com\/buying-a-condominium-in-thailand\/\">condominium purchase<\/a> does not qualify on its own.<\/td><\/tr>\n<tr><td><strong>A new application system<\/strong><\/td><td>True, but procedural only. In September 2026 the BOI moved applications to a new online portal linked to Consular Affairs, Immigration, Employment and the Revenue Department. The criteria did not change.<\/td><\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The criteria still come from BOI Announcement No. Por. 3\/2568, issued under section 13 of the Investment Promotion Act B.E. 2520 and in force since it was announced on 4 February 2025. It is a BOI announcement, not an Act of Parliament, so any new category would have to come in a new BOI announcement, normally after a Cabinet resolution, published on the BOI&#8217;s LTR site. Until that happens, a post announcing new categories is not the law.<\/p>\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 #1E3455}.tlo-lb-tab>summary::-webkit-details-marker{display:none}.tlo-lb-tab:nth-of-type(1)>summary{left:0}.tlo-lb-tab:nth-of-type(2)>summary{left:33.333%}.tlo-lb-tab:nth-of-type(3)>summary{left:66.666%}.tlo-lb-tab[open]>summary{background:#fff;border-bottom-color:#FECB01}.tlo-lb summary:focus-visible,.tlo-lb a:focus-visible{outline:3px solid #FECB01;outline-offset:-3px}.tlo-lb-sec{padding:14px 16px;border-bottom:1px solid #dfe2e8}.tlo-lb-sec h3{font-size:17px;line-height:1.35;margin:0 0 4px;color:#1E3455}.tlo-lb-sec h3 small{font-weight:400;color:#555;font-size:14px}.tlo-lb-sec p{margin:0 0 8px}.tlo-lb-text{white-space:pre-line;border-left:3px solid #FECB01;padding-left:12px;margin:0 0 6px}.tlo-lb-note{font-size:13px;color:#555;font-style:italic}.tlo-lb-badge{display:inline-block;background:#FECB01;color:#1E3455;font-size:12px;font-weight:700;padding:1px 7px;margin-left:6px}.tlo-lb-fold{margin:0 0 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 41 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">A person who has assessable income under section 40 in the preceding tax year by reason of a duty or business carried on in Thailand, or by reason of the business of an employer in Thailand, or by reason of property situated in Thailand, shall pay tax under the provisions of this Part, whether that income is paid in or outside Thailand. A resident of Thailand who has assessable income under section 40 in the preceding tax year by reason of a duty or business carried on abroad, or by reason of property situated abroad, shall pay income tax under the provisions of this Part when that assessable income is brought into Thailand. A person who stays in Thailand for one period or several periods totalling 180 days or more in any tax year shall be deemed a resident of Thailand.<\/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 40 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Assessable income is income of the following types, including the tax that the payer or another person bears on behalf of the recipient for income of those types, at whatever stage: (1) income from employment, whether salary, wages, per diem, bonus, annual allowance, gratuity, pension, house rent allowance, money calculated from the value of living in a house provided rent-free by the employer, money paid by the employer in settlement of any debt that the employee has a duty to pay, and money, property or any benefit whatsoever received by reason of employment; (2) income by reason of a duty or position of work performed or from services undertaken, whether fees, commissions, discounts, subsidies in work performed, meeting allowances, gratuities, bonuses, house rent allowance, money calculated from the value of living in a house provided rent-free by the payer, money paid by the payer in settlement of any debt that the recipient has a duty to pay, and money, property or any benefit whatsoever received by reason of that duty, position of work or services undertaken, whether the duty, position or service is regular or temporary; (3) the value of goodwill, of copyright or of other rights, annuities or income in the nature of yearly payments derived from a will, another juristic act or a court judgment; (4) income being: (a) interest on bonds, interest on deposits, interest on debentures, interest on bills, interest on loans whether secured or not, interest on loans subject to withholding of tax under the law on petroleum income tax, only as to the part remaining after withholding of tax under that law, or the difference between the redemption price and the sale price of a bill or debt instrument issued and first sold below its redemption price by a company, a juristic partnership or another juristic person, including income similar to interest, and benefits or other consideration received from lending or from claims of debt of every kind, whether secured or not; (b) dividends, shares of profit or any other benefit received from a company, a juristic partnership, or a financial institution established under a specific law of Thailand for lending to promote agriculture, commerce or industry, and dividends or shares of profit subject to withholding of tax under the law on petroleum income tax, only as to the part remaining after withholding of tax under that law. For the purpose of calculating income under paragraph one, where a legitimate child who has not yet attained majority is the income earner and the marriage of the father and mother subsisted throughout the tax year, the income of that child shall be deemed the income of the father, but if the marriage of the father and mother did not subsist throughout the tax year, the income of that child shall be deemed the income of the father or the mother exercising parental power, or of the father where the father and mother exercise parental power jointly. Paragraph two shall apply mutatis mutandis to an adopted child who has not yet attained majority and is an income earner. (c) bonuses paid to shareholders or partners in a company or juristic partnership; (d) money from a reduction of capital of a company or juristic partnership, only as to the part paid not exceeding the sum of profits and reserves; (e) money from an increase of capital of a company or juristic partnership created from profits earned or from reserves combined; (f) benefits received from the amalgamation, acquisition or dissolution of companies or juristic partnerships, valued in money in excess of capital; (g) benefits received from the transfer of a partnership interest, transfer of investment units, or transfer of shares, debentures, bonds, or bills or debt instruments issued by a company, a juristic partnership or another juristic person, including income from the sale of investment units back to a company or juristic partnership that is a mutual fund, only as to the amount valued in money in excess of the investment; (h) shares of profit or any other benefit of the same nature received from holding or possessing digital tokens; (i) benefits received from the transfer of cryptocurrency or digital tokens, only as to the amount valued in money in excess of the investment; (5) money or other benefits received by reason of: (a) the letting of property; (b) breach of a hire-purchase contract for property; (c) breach of an instalment sale contract where the seller recovers the property sold without having to return the money or benefits already received. In case (a), if the assessment official has reasonable grounds to believe that the income earner has declared income too low and not in accordance with the facts, the assessment official has the power to assess that income according to the amount for which the property could ordinarily be let, and the amount so assessed shall be deemed the assessable income of the income earner. In this case the assessment may be appealed, and the provisions on appeals in Part 2, Chapter 2, Title 2 shall apply mutatis mutandis. In cases (b) and (c), all money or benefits received from the date of the contract to the date of breach shall be deemed assessable income of the year in which the breach occurs; (6) income from a liberal profession, namely law, the healing arts, engineering, architecture, accountancy, fine arts, or another liberal profession of a type to be prescribed by royal decree; (7) income from contracting in which the contractor provides the essential materials in addition to tools; (8) income from business, commerce, agriculture, industry, transport or any other activity not specified in (1) to (7). The tax under paragraph one that the payer or another person bears on behalf of the recipient for income of any type, at whatever stage or in whatever tax year, shall be deemed income of the same type and of the same tax year as the income for which it was borne.<\/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 13 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">The Office has a Secretary-General who is the superior of its officials and is responsible for the performance of its official business, directly under the Prime Minister. There shall be Deputy Secretaries-General to assist in directing and carrying out official business, and there may also be Assistant Secretaries-General to assist in directing and carrying out official business. The Secretary-General, the Deputy Secretaries-General and the Assistant Secretaries-General shall be ordinary civil servants. The Office has the following powers and duties: (1) to act in accordance with resolutions of the Board or as assigned by the Board; (2) to publicise the investment climate and encourage investment in activities that are important and beneficial to the economy, society and security of the country; (3) to provide an investment service centre for prospective investors and investors, for obtaining permissions and the use of the various services relating to investment, including facilitating and assisting prospective investors in preparing investment projects, finding joint investors and carrying out investment projects; (4) to analyse investment promotion projects, to inspect and control, and to evaluate investment under promoted projects; (5) to study and research investment opportunities, to prepare investment feasibility reports, and to plan investment promotion; (6) to study and compile information on investment in the Kingdom; (7) to perform other duties to fulfil the objectives of this Act.<\/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\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 34 <small>Immigration Act B.E. 2522<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">An alien who may enter the Kingdom temporarily must enter for the following purposes: (1) performing diplomatic or consular duties; (2) performing official government duties; (3) tourism; (4) sports; (5) business; (6) investment approved by the relevant ministries, sub-ministries and departments; (7) investment or other activities relating to investment, subject to the law on investment promotion; (8) transit through the Kingdom; (9) acting as the person in charge of, or as crew of, a conveyance arriving at a port, station or locality in the Kingdom; (10) study or observation visits; (11) performing mass media duties; (12) religious missionary work approved by the relevant ministries, sub-ministries and departments; (13) scientific research or training and teaching in a research institution or educational institution in the Kingdom; (14) performing work as a skilled craftsman or expert; (15) other purposes prescribed in ministerial regulations.<\/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 35 <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 of an alien entering the Kingdom temporarily under section 34, the Director-General, or a competent official assigned by the Director-General, may permit the alien to stay in the Kingdom subject to any conditions. The period of permitted stay in the Kingdom shall be set as follows: (1) not more than 30 days, for cases under section 34 (4), (8) and (9); (2) not more than 90 days, for cases under section 34 (3); (3) not more than 1 year, for cases under section 34 (5), (10), (11), (12), (13), (14) and (15); (4) not more than 2 years, for cases under section 34 (6); (5) for the period necessary, for cases under section 34 (1) and (2); (6) for the period the Board of Investment considers appropriate, for cases under section 34 (7). Where an alien has a necessary reason to stay in the Kingdom beyond the periods set in (1), (2), (3) and (4), the Director-General shall consider permitting a further stay of not more than 1 year at a time and, having given permission, shall report it with reasons to the Committee for information within 7 days from the date of permission. For each application for permission to stay temporarily in the Kingdom further, the alien shall file an application in the prescribed form and pay the fee prescribed in ministerial regulations. While awaiting the order, the alien may remain in the Kingdom in the meantime.<\/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><\/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 41 <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\">\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32\n\u0e54\u0e50 \u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e32\u0e01\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e07\u0e32\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e17\u0e33\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\n\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e32\u0e01\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e07\u0e19\u0e32\u0e22\u0e08\u0e49\u0e32\u0e07\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22 \u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e32\u0e01\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2a\u0e34\u0e19\u0e17\u0e35\u0e48\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\n\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21\u0e1a\u0e17\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e43\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e35\u0e49 \u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e19\u0e31\u0e49\u0e19\u0e08\u0e30\u0e08\u0e48\u0e32\u0e22\u0e43\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e2d\u0e01\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\n\u0e1c\u0e39\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\n\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 \u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e32\u0e01\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e07\u0e32\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e17\u0e33\u0e43\u0e19\u0e15\u0e48\u0e32\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\n\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e32\u0e01\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2a\u0e34\u0e19\u0e17\u0e35\u0e48\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e15\u0e48\u0e32\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28 \u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e1a\u0e17\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e43\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e35\u0e49\n\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e19\u0e33\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e19\u0e31\u0e49\u0e19\u0e40\u0e02\u0e49\u0e32\u0e21\u0e32\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\n\u0e1c\u0e39\u0e49\u0e43\u0e14\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\u0e0a\u0e31\u0e48\u0e27\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e25\u0e32\u0e22\u0e23\u0e30\u0e22\u0e30\u0e23\u0e27\u0e21\u0e40\u0e27\u0e25\u0e32\u0e17\u0e31\u0e49\u0e07\u0e2b\u0e21\u0e14\u0e16\u0e36\u0e07\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e23\u0e49\u0e2d\u0e22\u0e41\u0e1b\u0e14\u0e2a\u0e34\u0e1a\u0e27\u0e31\u0e19\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e1b\u0e35\u0e43\u0e14\n\u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e27\u0e48\u0e32\u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\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 40 <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\">\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e19\u0e31\u0e49\u0e19\u0e04\u0e37\u0e2d \u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49 \u0e23\u0e27\u0e21\u0e15\u0e25\u0e2d\u0e14\u0e16\u0e36\u0e07\u0e40\u0e07\u0e34\u0e19\u0e04\u0e48\u0e32\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e2d\u0e37\u0e48\u0e19\u0e2d\u0e2d\u0e01\u0e41\u0e17\u0e19\u0e43\u0e2b\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e15\u0e48\u0e32\u0e07 \u0e46 \u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27 \u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e43\u0e19\u0e17\u0e2d\u0e14\u0e43\u0e14 \n(\u0e51) \u00a0\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e08\u0e49\u0e32\u0e07\u0e41\u0e23\u0e07\u0e07\u0e32\u0e19\u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e08\u0e30\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e40\u0e14\u0e37\u0e2d\u0e19 \u0e04\u0e48\u0e32\u0e08\u0e49\u0e32\u0e07 \u0e40\u0e1a\u0e35\u0e49\u0e22\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07 \u0e42\u0e1a\u0e19\u0e31\u0e2a \u0e40\u0e1a\u0e35\u0e49\u0e22\u0e2b\u0e27\u0e31\u0e14 \u0e1a\u0e33\u0e40\u0e2b\u0e19\u0e47\u0e08 \u0e1a\u0e33\u0e19\u0e32\u0e0d \u0e40\u0e07\u0e34\u0e19\u0e04\u0e48\u0e32\u0e40\u0e0a\u0e48\u0e32\u0e1a\u0e49\u0e32\u0e19 \u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e04\u0e33\u0e19\u0e27\u0e13\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e02\u0e2d\u0e07\u0e01\u0e32\u0e23\u0e44\u0e14\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e1a\u0e49\u0e32\u0e19\u0e17\u0e35\u0e48\u0e19\u0e32\u0e22\u0e08\u0e49\u0e32\u0e07\u0e43\u0e2b\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e40\u0e2a\u0e35\u0e22\u0e04\u0e48\u0e32\u0e40\u0e0a\u0e48\u0e32 \u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e19\u0e32\u0e22\u0e08\u0e49\u0e32\u0e07\u0e08\u0e48\u0e32\u0e22\u0e0a\u0e33\u0e23\u0e30\u0e2b\u0e19\u0e35\u0e49\u0e43\u0e14 \u0e46 \u0e0b\u0e36\u0e48\u0e07\u0e25\u0e39\u0e01\u0e08\u0e49\u0e32\u0e07\u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e0a\u0e33\u0e23\u0e30 \u0e41\u0e25\u0e30\u0e40\u0e07\u0e34\u0e19\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2a\u0e34\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e43\u0e14 \u0e46 \u0e1a\u0e23\u0e23\u0e14\u0e32\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e08\u0e49\u0e32\u0e07\u0e41\u0e23\u0e07\u0e07\u0e32\u0e19\n(\u0e52) \u00a0\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e32\u0e01\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e2b\u0e23\u0e37\u0e2d\u0e15\u0e33\u0e41\u0e2b\u0e19\u0e48\u0e07\u0e07\u0e32\u0e19\u0e17\u0e35\u0e48\u0e17\u0e33\u0e2b\u0e23\u0e37\u0e2d\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e17\u0e33\u0e07\u0e32\u0e19\u0e43\u0e2b\u0e49 \u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e08\u0e30\u0e40\u0e1b\u0e47\u0e19\u0e04\u0e48\u0e32\u0e18\u0e23\u0e23\u0e21\u0e40\u0e19\u0e35\u0e22\u0e21 \u0e04\u0e48\u0e32\u0e19\u0e32\u0e22\u0e2b\u0e19\u0e49\u0e32 \u0e04\u0e48\u0e32\u0e2a\u0e48\u0e27\u0e19\u0e25\u0e14 \u0e40\u0e07\u0e34\u0e19\u0e2d\u0e38\u0e14\u0e2b\u0e19\u0e38\u0e19\u0e43\u0e19\u0e07\u0e32\u0e19\u0e17\u0e35\u0e48\u0e17\u0e33 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\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e27\u0e34\u0e0a\u0e32\u0e0a\u0e35\u0e1e\u0e2d\u0e34\u0e2a\u0e23\u0e30\n\u0e04\u0e37\u0e2d\u0e27\u0e34\u0e0a\u0e32\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22 \u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e42\u0e23\u0e04\u0e28\u0e34\u0e25\u0e1b\u0e30 \u0e27\u0e34\u0e28\u0e27\u0e01\u0e23\u0e23\u0e21 \u0e2a\u0e16\u0e32\u0e1b\u0e31\u0e15\u0e22\u0e01\u0e23\u0e23\u0e21 \u0e01\u0e32\u0e23\u0e1a\u0e31\u0e0d\u0e0a\u0e35 \u0e1b\u0e23\u0e30\u0e13\u0e35\u0e15\u0e28\u0e34\u0e25\u0e1b\u0e01\u0e23\u0e23\u0e21\n\u0e2b\u0e23\u0e37\u0e2d\u0e27\u0e34\u0e0a\u0e32\u0e0a\u0e35\u0e1e\u0e2d\u0e34\u0e2a\u0e23\u0e30\u0e2d\u0e37\u0e48\u0e19\u0e0b\u0e36\u0e48\u0e07\u0e08\u0e30\u0e44\u0e14\u0e49\u0e21\u0e35\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e0a\u0e19\u0e34\u0e14\u0e44\u0e27\u0e49\n(\u0e57) \u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e40\u0e2b\u0e21\u0e32\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e23\u0e31\u0e1a\u0e40\u0e2b\u0e21\u0e32\u0e15\u0e49\u0e2d\u0e07\u0e25\u0e07\u0e17\u0e38\u0e19\u0e14\u0e49\u0e27\u0e22\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e2b\u0e32\u0e2a\u0e31\u0e21\u0e20\u0e32\u0e23\u0e30\u0e43\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e19\u0e2d\u0e01\u0e08\u0e32\u0e01\u0e40\u0e04\u0e23\u0e37\u0e48\u0e2d\u0e07\u0e21\u0e37\u0e2d\n(\u0e58) \u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\n\u0e01\u0e32\u0e23\u0e1e\u0e32\u0e13\u0e34\u0e0a\u0e22\u0e4c \u0e01\u0e32\u0e23\u0e40\u0e01\u0e29\u0e15\u0e23 \u0e01\u0e32\u0e23\u0e2d\u0e38\u0e15\u0e2a\u0e32\u0e2b\u0e01\u0e23\u0e23\u0e21 \u0e01\u0e32\u0e23\u0e02\u0e19\u0e2a\u0e48\u0e07 \u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e32\u0e23\u0e2d\u0e37\u0e48\u0e19\u0e19\u0e2d\u0e01\u0e08\u0e32\u0e01\u0e17\u0e35\u0e48\u0e23\u0e30\u0e1a\u0e38\u0e44\u0e27\u0e49\u0e43\u0e19 (\u0e51)\n\u0e16\u0e36\u0e07 (\u0e57) \u0e41\u0e25\u0e49\u0e27\n\u0e40\u0e07\u0e34\u0e19\u0e04\u0e48\u0e32\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07 \u0e16\u0e49\u0e32\u0e1c\u0e39\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e2d\u0e37\u0e48\u0e19\u0e2d\u0e2d\u0e01\u0e41\u0e17\u0e19\u0e43\u0e2b\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e43\u0e14 \u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e17\u0e2d\u0e14\u0e43\u0e14 \u0e2b\u0e23\u0e37\u0e2d\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e43\u0e14\u0e01\u0e47\u0e15\u0e32\u0e21 \u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e41\u0e25\u0e30\u0e02\u0e2d\u0e07\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e19\u0e01\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e17\u0e35\u0e48\u0e2d\u0e2d\u0e01\u0e41\u0e17\u0e19\u0e43\u0e2b\u0e49\u0e19\u0e31\u0e49\u0e19<\/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 13 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e1e.\u0e28. 2520<\/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\">\u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e21\u0e35\u0e40\u0e25\u0e02\u0e32\u0e18\u0e34\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e1a\u0e31\u0e0d\u0e0a\u0e32\u0e02\u0e49\u0e32\u0e23\u0e32\u0e0a\u0e01\u0e32\u0e23\u0e41\u0e25\u0e30\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e0a\u0e2d\u0e1a\u0e43\u0e19\u0e01\u0e32\u0e23\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e23\u0e32\u0e0a\u0e01\u0e32\u0e23 \u0e02\u0e36\u0e49\u0e19\u0e15\u0e23\u0e07\u0e15\u0e48\u0e2d\u0e19\u0e32\u0e22\u0e01\u0e23\u0e31\u0e10\u0e21\u0e19\u0e15\u0e23\u0e35  \u0e41\u0e25\u0e30\u0e43\u0e2b\u0e49\u0e21\u0e35\u0e23\u0e2d\u0e07\u0e40\u0e25\u0e02\u0e32\u0e18\u0e34\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e0a\u0e48\u0e27\u0e22\u0e2a\u0e31\u0e48\u0e07\u0e41\u0e25\u0e30\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e23\u0e32\u0e0a\u0e01\u0e32\u0e23\u0e41\u0e25\u0e30\u0e08\u0e30\u0e43\u0e2b\u0e49\u0e21\u0e35\u0e1c\u0e39\u0e49\u0e0a\u0e48\u0e27\u0e22\u0e40\u0e25\u0e02\u0e32\u0e18\u0e34\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e0a\u0e48\u0e27\u0e22\u0e2a\u0e31\u0e48\u0e07\u0e41\u0e25\u0e30\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e23\u0e32\u0e0a\u0e01\u0e32\u0e23\u0e14\u0e49\u0e27\u0e22\u0e01\u0e47\u0e44\u0e14\u0e49\n\u0e43\u0e2b\u0e49\u0e40\u0e25\u0e02\u0e32\u0e18\u0e34\u0e01\u0e32\u0e23 \u0e23\u0e2d\u0e07\u0e40\u0e25\u0e02\u0e32\u0e18\u0e34\u0e01\u0e32\u0e23\u0e41\u0e25\u0e30\u0e1c\u0e39\u0e49\u0e0a\u0e48\u0e27\u0e22\u0e40\u0e25\u0e02\u0e32\u0e18\u0e34\u0e01\u0e32\u0e23 \u0e40\u0e1b\u0e47\u0e19\u0e02\u0e49\u0e32\u0e23\u0e32\u0e0a\u0e01\u0e32\u0e23\u0e1e\u0e25\u0e40\u0e23\u0e37\u0e2d\u0e19\u0e2a\u0e32\u0e21\u0e31\u0e0d\n\u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19 \u0e21\u0e35\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e41\u0e25\u0e30\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49\n(\u0e51) \u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e15\u0e32\u0e21\u0e21\u0e15\u0e34\u0e02\u0e2d\u0e07\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e21\u0e2d\u0e1a\u0e2b\u0e21\u0e32\u0e22\n(\u0e52) \u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e01\u0e32\u0e23\u0e42\u0e06\u0e29\u0e13\u0e32\u0e40\u0e1c\u0e22\u0e41\u0e1e\u0e23\u0e48\u0e1a\u0e23\u0e23\u0e22\u0e32\u0e01\u0e32\u0e28\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e41\u0e25\u0e30\u0e0a\u0e31\u0e01\u0e08\u0e39\u0e07\u0e43\u0e2b\u0e49\u0e21\u0e35\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e43\u0e19\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e2a\u0e33\u0e04\u0e31\u0e0d\u0e41\u0e25\u0e30\u0e40\u0e1b\u0e47\u0e19\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e43\u0e19\u0e14\u0e49\u0e32\u0e19\u0e40\u0e28\u0e23\u0e29\u0e10\u0e01\u0e34\u0e08 \u0e2a\u0e31\u0e07\u0e04\u0e21 \u0e41\u0e25\u0e30\u0e04\u0e27\u0e32\u0e21\u0e21\u0e31\u0e48\u0e19\u0e04\u0e07\u0e02\u0e2d\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\n(\u0e53) \u0e08\u0e31\u0e14\u0e43\u0e2b\u0e49\u0e21\u0e35\u0e28\u0e39\u0e19\u0e22\u0e4c\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e2a\u0e19\u0e43\u0e08\u0e25\u0e07\u0e17\u0e38\u0e19\u0e41\u0e25\u0e30\u0e1c\u0e39\u0e49\u0e25\u0e07\u0e17\u0e38\u0e19\u0e43\u0e19\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e43\u0e2b\u0e49\u0e44\u0e14\u0e49\u0e21\u0e32\u0e0b\u0e36\u0e48\u0e07\u0e01\u0e32\u0e23\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e41\u0e25\u0e30\u0e01\u0e32\u0e23\u0e43\u0e2b\u0e49\u0e43\u0e0a\u0e49\u0e1a\u0e23\u0e34\u0e01\u0e32\u0e23\u0e15\u0e48\u0e32\u0e07 \u0e46 \u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e0b\u0e36\u0e48\u0e07\u0e23\u0e27\u0e21\u0e16\u0e36\u0e07\u0e01\u0e32\u0e23\u0e2d\u0e33\u0e19\u0e27\u0e22\u0e04\u0e27\u0e32\u0e21\u0e2a\u0e30\u0e14\u0e27\u0e01 \u0e41\u0e25\u0e30\u0e43\u0e2b\u0e49\u0e04\u0e27\u0e32\u0e21\u0e0a\u0e48\u0e27\u0e22\u0e40\u0e2b\u0e25\u0e37\u0e2d\u0e41\u0e01\u0e48\u0e1c\u0e39\u0e49\u0e2a\u0e19\u0e43\u0e08\u0e25\u0e07\u0e17\u0e38\u0e19\u0e43\u0e19\u0e01\u0e32\u0e23\u0e40\u0e15\u0e23\u0e35\u0e22\u0e21\u0e42\u0e04\u0e23\u0e07\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e01\u0e32\u0e23\u0e2b\u0e32\u0e1c\u0e39\u0e49\u0e23\u0e48\u0e27\u0e21\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e41\u0e25\u0e30\u0e01\u0e32\u0e23\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e01\u0e32\u0e23\u0e15\u0e32\u0e21\u0e42\u0e04\u0e23\u0e07\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\n(\u0e54) \u0e27\u0e34\u0e40\u0e04\u0e23\u0e32\u0e30\u0e2b\u0e4c\u0e42\u0e04\u0e23\u0e07\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e41\u0e25\u0e30\u0e04\u0e27\u0e1a\u0e04\u0e38\u0e21 \u0e15\u0e25\u0e2d\u0e14\u0e08\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e1c\u0e25\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e15\u0e32\u0e21\u0e42\u0e04\u0e23\u0e07\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\n(\u0e55) \u0e28\u0e36\u0e01\u0e29\u0e32\u0e04\u0e49\u0e19\u0e04\u0e27\u0e49\u0e32\u0e2b\u0e32\u0e25\u0e39\u0e48\u0e17\u0e32\u0e07\u0e43\u0e19\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e08\u0e31\u0e14\u0e17\u0e33\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\u0e04\u0e27\u0e32\u0e21\u0e40\u0e2b\u0e21\u0e32\u0e30\u0e2a\u0e21\u0e02\u0e2d\u0e07\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e41\u0e25\u0e30\u0e27\u0e32\u0e07\u0e41\u0e1c\u0e19\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\n(\u0e56) \u0e28\u0e36\u0e01\u0e29\u0e32\u0e41\u0e25\u0e30\u0e23\u0e27\u0e1a\u0e23\u0e27\u0e21\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\n(\u0e57) \u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e2d\u0e37\u0e48\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e43\u0e2b\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e44\u0e1b\u0e15\u0e32\u0e21\u0e27\u0e31\u0e15\u0e16\u0e38\u0e1b\u0e23\u0e30\u0e2a\u0e07\u0e04\u0e4c\u0e02\u0e2d\u0e07\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e19\u0e35\u0e49<\/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\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" 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 34 <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\">\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e0b\u0e36\u0e48\u0e07\u0e08\u0e30\u0e40\u0e02\u0e49\u0e32\u0e21\u0e32\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e32\u0e23\u0e0a\u0e31\u0e48\u0e27\u0e04\u0e23\u0e32\u0e27\u0e44\u0e14\u0e49\u0e08\u0e30\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e02\u0e49\u0e32\u0e21\u0e32\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e01\u0e32\u0e23\u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49\n(\u0e51) \u0e01\u0e32\u0e23\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e17\u0e32\u0e07\u0e17\u0e39\u0e15\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e07\u0e2a\u0e38\u0e25\n(\u0e52) \u0e01\u0e32\u0e23\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e17\u0e32\u0e07\u0e23\u0e32\u0e0a\u0e01\u0e32\u0e23\n(\u0e53) \u0e01\u0e32\u0e23\u0e17\u0e48\u0e2d\u0e07\u0e40\u0e17\u0e35\u0e48\u0e22\u0e27\n(\u0e54) \u0e01\u0e32\u0e23\u0e40\u0e25\u0e48\u0e19\u0e01\u0e35\u0e2c\u0e32\n(\u0e55) \u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\n(\u0e56) \u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e04\u0e27\u0e32\u0e21\u0e40\u0e2b\u0e47\u0e19\u0e0a\u0e2d\u0e1a\u0e08\u0e32\u0e01\u0e01\u0e23\u0e30\u0e17\u0e23\u0e27\u0e07\u0e17\u0e1a\u0e27\u0e07\u0e01\u0e23\u0e21\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e02\u0e49\u0e2d\u0e07\n(\u0e57) \u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e32\u0e23\u0e2d\u0e37\u0e48\u0e19\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e20\u0e32\u0e22\u0e43\u0e15\u0e49\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\n(\u0e58) \u0e01\u0e32\u0e23\u0e40\u0e14\u0e34\u0e19\u0e17\u0e32\u0e07\u0e1c\u0e48\u0e32\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\n(\u0e59) \u0e01\u0e32\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e04\u0e27\u0e1a\u0e04\u0e38\u0e21\u0e1e\u0e32\u0e2b\u0e19\u0e30\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e19\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e1e\u0e32\u0e2b\u0e19\u0e30\u0e17\u0e35\u0e48\u0e40\u0e02\u0e49\u0e32\u0e21\u0e32\u0e22\u0e31\u0e07\u0e17\u0e48\u0e32\u0e2a\u0e16\u0e32\u0e19\u0e35 \u0e2b\u0e23\u0e37\u0e2d\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\n(\u0e51\u0e50) \u0e01\u0e32\u0e23\u0e28\u0e36\u0e01\u0e29\u0e32\u0e2b\u0e23\u0e37\u0e2d\u0e14\u0e39\u0e07\u0e32\u0e19\n(\u0e51\u0e51) \u0e01\u0e32\u0e23\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e2a\u0e37\u0e48\u0e2d\u0e21\u0e27\u0e25\u0e0a\u0e19\n(\u0e51\u0e52) \u0e01\u0e32\u0e23\u0e40\u0e1c\u0e22\u0e41\u0e1e\u0e23\u0e48\u0e28\u0e32\u0e2a\u0e19\u0e32\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e04\u0e27\u0e32\u0e21\u0e40\u0e2b\u0e47\u0e19\u0e0a\u0e2d\u0e1a\u0e08\u0e32\u0e01\u0e01\u0e23\u0e30\u0e17\u0e23\u0e27\u0e07\u0e17\u0e1a\u0e27\u0e07\u0e01\u0e23\u0e21\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e02\u0e49\u0e2d\u0e07\n(\u0e51\u0e53) \u0e01\u0e32\u0e23\u0e04\u0e49\u0e19\u0e04\u0e27\u0e49\u0e32\u0e17\u0e32\u0e07\u0e27\u0e34\u0e17\u0e22\u0e32\u0e28\u0e32\u0e2a\u0e15\u0e23\u0e4c\u0e2b\u0e23\u0e37\u0e2d\u0e1d\u0e36\u0e01\u0e2a\u0e2d\u0e19\u0e43\u0e19\u0e2a\u0e16\u0e32\u0e1a\u0e31\u0e19\u0e01\u0e32\u0e23\u0e04\u0e49\u0e19\u0e04\u0e27\u0e49\u0e32\u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e16\u0e32\u0e1a\u0e31\u0e19\u0e01\u0e32\u0e23\u0e28\u0e36\u0e01\u0e29\u0e32\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\n(\u0e51\u0e54) \u0e01\u0e32\u0e23\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e07\u0e32\u0e19\u0e14\u0e49\u0e32\u0e19\u0e0a\u0e48\u0e32\u0e07\u0e1d\u0e35\u0e21\u0e37\u0e2d\u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e40\u0e0a\u0e35\u0e48\u0e22\u0e27\u0e0a\u0e32\u0e0d\n(\u0e51\u0e55) \u0e01\u0e32\u0e23\u0e2d\u0e37\u0e48\u0e19\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e43\u0e19\u0e01\u0e0e\u0e01\u0e23\u0e30\u0e17\u0e23\u0e27\u0e07<\/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 35 <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\">\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e0b\u0e36\u0e48\u0e07\u0e40\u0e02\u0e49\u0e32\u0e21\u0e32\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e32\u0e23\u0e0a\u0e31\u0e48\u0e27\u0e04\u0e23\u0e32\u0e27\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 \u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e0b\u0e36\u0e48\u0e07\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e21\u0e2d\u0e1a\u0e2b\u0e21\u0e32\u0e22\u0e08\u0e30\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e43\u0e2b\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e20\u0e32\u0e22\u0e43\u0e15\u0e49\u0e40\u0e07\u0e37\u0e48\u0e2d\u0e19\u0e44\u0e02\u0e43\u0e14 \u0e46 \u0e01\u0e47\u0e44\u0e14\u0e49\n\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e08\u0e30\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e43\u0e2b\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e43\u0e2b\u0e49\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e14\u0e31\u0e07\u0e19\u0e35\u0e49\n(\u0e51) \u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e32\u0e21\u0e2a\u0e34\u0e1a\u0e27\u0e31\u0e19 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 (\u0e54) (\u0e58) \u0e41\u0e25\u0e30 (\u0e59)\n(\u0e52) \u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e40\u0e01\u0e49\u0e32\u0e2a\u0e34\u0e1a\u0e27\u0e31\u0e19 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 (\u0e53)\n(\u0e53) \u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e1b\u0e35 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54  (\u0e55) (\u0e51\u0e50) (\u0e51\u0e51) (\u0e51\u0e52) (\u0e51\u0e53) (\u0e51\u0e54) \u0e41\u0e25\u0e30 (\u0e51\u0e55)\n(\u0e54) \u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e2d\u0e07\u0e1b\u0e35 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 (\u0e56)\n(\u0e55) \u0e15\u0e32\u0e21\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e15\u0e32\u0e21\u0e04\u0e27\u0e32\u0e21\u0e08\u0e33\u0e40\u0e1b\u0e47\u0e19 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e15\u0e32\u0e21 \u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 (\u0e51) \u0e41\u0e25\u0e30 (\u0e52)\n(\u0e56) \u0e15\u0e32\u0e21\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e1e\u0e34\u0e08\u0e32\u0e23\u0e13\u0e32\u0e40\u0e2b\u0e47\u0e19\u0e2a\u0e21\u0e04\u0e27\u0e23\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 (\u0e57)\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e21\u0e35\u0e40\u0e2b\u0e15\u0e38\u0e08\u0e33\u0e40\u0e1b\u0e47\u0e19\u0e08\u0e30\u0e15\u0e49\u0e2d\u0e07\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e40\u0e01\u0e34\u0e19\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e43\u0e19 (\u0e51) (\u0e52) (\u0e53) \u0e41\u0e25\u0e30 (\u0e54) \u0e43\u0e2b\u0e49\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e1e\u0e34\u0e08\u0e32\u0e23\u0e13\u0e32\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e43\u0e2b\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e44\u0e14\u0e49\u0e04\u0e23\u0e31\u0e49\u0e07\u0e25\u0e30\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e1b\u0e35 \u0e41\u0e25\u0e30\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e44\u0e14\u0e49\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e41\u0e25\u0e49\u0e27\u0e43\u0e2b\u0e49\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\u0e15\u0e48\u0e2d\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e17\u0e23\u0e32\u0e1a\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e14\u0e49\u0e27\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e1c\u0e25\u0e20\u0e32\u0e22\u0e43\u0e19\u0e40\u0e08\u0e47\u0e14\u0e27\u0e31\u0e19\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e27\u0e31\u0e19\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\n\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e32\u0e23\u0e0a\u0e31\u0e48\u0e27\u0e04\u0e23\u0e32\u0e27\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e41\u0e15\u0e48\u0e25\u0e30\u0e04\u0e23\u0e31\u0e49\u0e07 \u0e43\u0e2b\u0e49\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e22\u0e37\u0e48\u0e19\u0e04\u0e33\u0e02\u0e2d\u0e15\u0e32\u0e21\u0e41\u0e1a\u0e1a\u0e41\u0e25\u0e30\u0e40\u0e2a\u0e35\u0e22\u0e04\u0e48\u0e32\u0e18\u0e23\u0e23\u0e21\u0e40\u0e19\u0e35\u0e22\u0e21\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e43\u0e19\u0e01\u0e0e\u0e01\u0e23\u0e30\u0e17\u0e23\u0e27\u0e07 \u0e43\u0e19\u0e23\u0e30\u0e2b\u0e27\u0e48\u0e32\u0e07\u0e23\u0e2d\u0e1f\u0e31\u0e07\u0e04\u0e33\u0e2a\u0e31\u0e48\u0e07\u0e43\u0e2b\u0e49\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e44\u0e1b\u0e1e\u0e25\u0e32\u0e07\u0e01\u0e48\u0e2d\u0e19\u0e44\u0e14\u0e49<\/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><\/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 41 <small>Revenue Code<\/small><\/h3><p>Le revenu de source tha\u00eflandaise est imposable o\u00f9 qu&#039;il soit pay\u00e9; celui de source \u00e9trang\u00e8re d&#039;un r\u00e9sident l&#039;est lorsqu&#039;il est introduit en Tha\u00eflande. Est r\u00e9sident quiconque y s\u00e9journe au moins 180 jours au total dans l&#039;ann\u00e9e fiscale.<\/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 40 <small>Revenue Code<\/small><\/h3><p>D\u00e9finit huit cat\u00e9gories de revenu imposable: emploi, fonctions ou services, droits et rentes, capitaux y compris cryptomonnaies, location, professions lib\u00e9rales, travaux \u00e0 forfait avec fournitures, commerce et autres activit\u00e9s. L&#039;imp\u00f4t support\u00e9 par le payeur y entre; le revenu du mineur est attribu\u00e9 au p\u00e8re ou au parent exer\u00e7ant l&#039;autorit\u00e9.<\/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 13 <small>Investment Promotion Act B.E. 2520<\/small><\/h3><p>Le Bureau est dirig\u00e9 par un secr\u00e9taire g\u00e9n\u00e9ral relevant directement du Premier ministre, assist\u00e9 d&#039;adjoints ; il ex\u00e9cute notamment les d\u00e9cisions du Conseil, promeut l&#039;investissement, g\u00e8re un centre de services aux investisseurs, analyse, contr\u00f4le et \u00e9value les projets promus.<\/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\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 34 <small>Immigration Act B.E. 2522<\/small><\/h3><p>L&#039;\u00e9tranger ne peut entrer temporairement dans le Royaume que pour les motifs \u00e9num\u00e9r\u00e9s, notamment fonctions diplomatiques ou officielles, tourisme, sport, affaires, investissement approuv\u00e9, transit, \u00e9tudes, m\u00e9dias, recherche, missions religieuses approuv\u00e9es, travaux de sp\u00e9cialiste, ou tout autre motif fix\u00e9 par r\u00e8glement minist\u00e9riel.<\/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 35 <small>Immigration Act B.E. 2522<\/small><\/h3><p>S\u00e9jour maximal : 30 jours, 90 jours, 1 an ou 2 ans selon l&#039;article 34 ; dur\u00e9e n\u00e9cessaire pour 34 (1), (2) ; fix\u00e9e par le BOI pour 34 (7). Le directeur g\u00e9n\u00e9ral peut prolonger ces quatre dur\u00e9es d&#039;1 an maximum par fois. Le demandeur reste en attendant.<\/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><\/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 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\/U3QxOGxjNmtiWUFobnlMK1RELy8rdz09\" rel=\"noopener\" target=\"_blank\">Investment Promotion Act B.E. 2520<\/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\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">Immigration Act B.E. 2522<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 31 \u0e15\u0e38\u0e25\u0e32\u0e04\u0e21 2569<\/li><\/ul><\/div><\/section>\n\n\n<h2 class=\"wp-block-heading\" id=\"the-ltr-in-numbers-four-years-on\">The LTR in numbers, four years on<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">On 5 October 2026 the <a href=\"https:\/\/ltr.boi.go.th\/\" target=\"_blank\" rel=\"noopener\">Board of Investment<\/a> published its four-year count for the programme: just over <strong>12,000 approvals<\/strong> since September 2022, which it values at about <strong>USD 1.28 billion (THB 43 billion)<\/strong> for the Thai economy, or more than USD 107,000 (THB 3.6 million) per holder. That value is the BOI&#8217;s own estimate, built from visa fees, holders&#8217; spending in Thailand, direct investment and the tax paid by highly skilled professionals. The figures are set out in <a href=\"https:\/\/www.nationthailand.com\/business\/economy\/40071881\" target=\"_blank\" rel=\"noopener\">The Nation&#8217;s report of the BOI announcement<\/a>.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr><th>Group<\/th><th>Approvals<\/th><th>Share<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td><strong>Wealthy Pensioner<\/strong><\/td><td>4,561<\/td><td>38 percent<\/td><\/tr>\n<tr><td><strong>Dependants<\/strong> (of holders in the four categories)<\/td><td>3,891<\/td><td>32 percent<\/td><\/tr>\n<tr><td><strong>Highly Skilled Professional<\/strong><\/td><td>1,779<\/td><td>15 percent<\/td><\/tr>\n<tr><td><strong>Work-from-Thailand Professional<\/strong><\/td><td>1,043<\/td><td>9 percent<\/td><\/tr>\n<tr><td><strong>Wealthy Global Citizen<\/strong><\/td><td>737<\/td><td>6 percent<\/td><\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The BOI&#8217;s announcement gives the total as 12,010, while its five figures add up to 12,011. Either way, the breakdown tells an applicant more than the headline does:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Retirees are the largest group.<\/strong> Wealthy Pensioners alone outnumber the three working and investing categories put together (4,561 against 3,559).<\/li>\n\n<li><strong>Three nationalities lead.<\/strong> The United States accounts for more than 2,400 approvals, Japan for more than 1,300 and the United Kingdom for more than 1,000.<\/li>\n\n<li><strong>The work categories are senior.<\/strong> Among Highly Skilled and Work-from-Thailand Professionals, 54 percent hold executive-level positions and 36 percent are professionals in various fields. The remainder are at technical level.<\/li>\n\n<li><strong>Wealthy Global Citizen is the smallest category,<\/strong> and it is the one whose criteria changed most in February 2025.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"the-four-categories-and-the-fifth-thing-that-is-not-a-category\">The four categories, and the fifth thing that is not a category<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">There are <strong>four<\/strong> LTR categories. Dependants are not a fifth: they hold a visa linked to a principal holder&#8217;s, under item 3.5, and they qualify through that person rather than on their own criteria.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr>\n<th>Category<\/th>\n<th>Money test<\/th>\n<th>Other gates<\/th>\n<th>Insurance or funds<\/th>\n<\/tr>\n<\/thead>\n<tbody>\n<tr>\n<td><strong>Wealthy Global Citizen<\/strong><br\/>item 3.1<\/td>\n<td><strong>No income test.<\/strong> USD 500,000 invested in Thailand in the applicant&#8217;s own name, plus total assets of USD 1 million<\/td>\n<td>The investment must fall into one or more of three classes: (1) Thai government bonds with at least five years left to run; (2) direct investment in a Thai limited or public company, or in a venture capital company or private equity trust registered with the SEC; (3) property. It must be held before the application date<\/td>\n<td>Health cover of USD 50,000 with at least ten months left to run, or Thai social security, or USD 100,000 on deposit held at least twelve months<\/td>\n<\/tr>\n<tr>\n<td><strong>Wealthy Pensioner<\/strong><br\/>item 3.2<\/td>\n<td>Pension or fixed income of USD 80,000 a year; or USD 40,000 to USD 80,000 a year <strong>plus<\/strong> USD 250,000 invested in Thailand<\/td>\n<td>Must be <strong>50 or over and retired<\/strong> at the time of application. The investment options are the same three as above<\/td>\n<td>Same as above<\/td>\n<\/tr>\n<tr>\n<td><strong>Work-from-Thailand Professional<\/strong><br\/>item 3.3<\/td>\n<td>Average personal income of USD 80,000 a year over the two preceding years; or USD 40,000 with a Master&#8217;s degree, owned intellectual property, or Series A funding of at least USD 1 million<\/td>\n<td><strong>The employer is the real gate.<\/strong> It must be a company listed on any stock exchange, or a private company trading at least three years with combined revenue of at least USD 50 million over those three years, or a wholly owned subsidiary of either<\/td>\n<td>Same as above<\/td>\n<\/tr>\n<tr>\n<td><strong>Highly Skilled Professional<\/strong><br\/>item 3.4<\/td>\n<td>Average personal income of USD 80,000 a year over two years; or USD 40,000 with a Master&#8217;s or higher in science and technology, or expertise in the field of work. Retired science and technology professionals may use their pre-retirement income<\/td>\n<td>Work must be in one of <strong>fifteen targeted industries<\/strong>, and the BOI certifies that. Employment with a public university, public research agency or other public body <strong>waives the income test entirely<\/strong><\/td>\n<td>Same as above<\/td>\n<\/tr>\n<tr>\n<td><strong>Dependants<\/strong><br\/>item 3.5, not a category<\/td>\n<td>None of their own<\/td>\n<td>Lawful spouse and children under 20 of the principal holder, up to four in total (the BOI does not yet accept parents)<\/td>\n<td>Health cover as above, or an extra USD 25,000 on deposit per dependant, held at least twelve months<\/td>\n<\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-fifteen-targeted-industries-for-highly-skilled-professionals\">The fifteen targeted industries, for Highly Skilled Professionals<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Item 3.4.1 lists them: automotive; electronics; affluent tourism; agriculture, food and biotechnology; transport and logistics; automation and robotics; aviation, aerospace and space; biofuels and biochemicals; petrochemicals and chemicals; digital; medical; national defence; direct and significant supporting industries for the circular economy; International Business Centres; and a fifteenth catch-all for applicants with special expertise in areas including research and development in targeted technologies, vocational or higher-education teaching, applied artificial intelligence and robotics, digital systems development, financial or marketing analysis and advisory, environmental and energy management, incubator and accelerator management, alternative dispute resolution, and trade and investment promotion through foreign chambers of commerce.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This list is not a 2026 change. Transport and logistics, petrochemicals and chemicals and International Business Centres were added by BOI Announcement No. Por. 6\/2566 of 16 March 2023, and Por. 3\/2568 restated the whole list in February 2025. In May 2026 the BOI brought the list on its website into line with those broader names. If you read a guide written at the 2022 launch, the names have changed as follows.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr><th>Name at the 2022 launch<\/th><th>Name now (Por. 3\/2568, item 3.4.1)<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td>Next-generation automotive<\/td><td>Automotive<\/td><\/tr>\n<tr><td>Smart electronics<\/td><td>Electronics<\/td><\/tr>\n<tr><td>Quality tourism<\/td><td>Affluent tourism<\/td><\/tr>\n<tr><td>Agriculture and biotechnology; high value-added food processing<\/td><td>Agriculture, food and biotechnology<\/td><\/tr>\n<tr><td>Aviation<\/td><td>Aviation, aerospace and space<\/td><\/tr>\n<tr><td>Medical and comprehensive healthcare<\/td><td>Medical<\/td><\/tr>\n<tr><td>Defence<\/td><td>National defence<\/td><\/tr>\n<tr><td>Not listed<\/td><td>Transport and logistics; petrochemicals and chemicals; International Business Centres<\/td><\/tr>\n<tr><td>Human resources development and R&amp;D; other industries under the 20-year national strategy<\/td><td>Other industries where the applicant works with special expertise in one of nine listed fields<\/td><\/tr>\n<tr><td>Automation and robotics; biofuels and biochemicals; digital; circular economy<\/td><td>Unchanged<\/td><\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">If your work does not sit in that list, the Highly Skilled route is closed to you however much you earn. That is the question to settle first.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"the-tax-position-which-is-the-real-reason-to-hold-this-visa\">The tax position, which is the real reason to hold this visa<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The LTR&#8217;s tax treatment comes from <strong>Royal Decree No. 743 B.E. 2565<\/strong>, issued under the Revenue Code on the reduction of rates and exemption of taxes. It was given on 21 May 2022 and <strong>published in the Government Gazette on 23 May 2022<\/strong>, volume 139 part 32 Kor, page 29; by its section 2 it came into force the day after publication. Two separate benefits sit in it, and they go to different categories.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-17-percent-cap-and-it-is-a-cap\">The 17 percent cap, and it is a cap<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Section 3 reduces withholding tax to <strong>17 percent<\/strong> on employment income received by a foreigner <strong>categorised as a Highly Skilled Professional<\/strong> holding an LTR visa, where the employer carries on a targeted industry under the national competitiveness enhancement law, the investment promotion law or the eastern special development zone law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Three points that general summaries leave out:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>It applies to the <strong>Highly Skilled Professional category only<\/strong>. The other three categories do not get it.<\/li>\n\n<li>It is a <strong>ceiling, not a flat rate<\/strong>. Where the ordinary computation would come out above 17 percent, withholding stops at 17 percent. Where it would come out <em>below<\/em>, nothing changes unless the holder chooses to let the employer withhold at 17 percent, in which case the income is left out of the annual computation altogether (section 3, paragraph two). It is an option below the ceiling, and nobody is forced up to 17 percent.<\/li>\n\n<li>Section 4 makes the exclusion conditional. You leave the income out of your return only if you <strong>do not claim a refund or credit<\/strong> for the tax withheld, in whole or in part, and you must still file a return reporting the excluded income.<\/li>\n<\/ul>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-exemption-on-foreign-income-brought-into-thailand\">The exemption on foreign income brought into Thailand<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">This is the provision that matters most in 2026, and it is the one almost nobody connects to the remittance debate.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Section 5 <strong>exempts from personal income tax<\/strong> a foreigner categorised as a <strong>Wealthy Global Citizen, Wealthy Pensioner or Work-from-Thailand Professional<\/strong> who holds an LTR visa, on assessable income under section 40 of the Revenue Code derived in a past tax year from employment, from a business carried on abroad, or from property situated abroad, <strong>and brought into Thailand<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Set that against the ordinary position. Since Por. 161\/2566 the Revenue Department taxes <a href=\"https:\/\/www.thailawonline.com\/glossary\/foreign-sourced-income\/\">foreign income<\/a> remitted by a Thai <a href=\"https:\/\/www.thailawonline.com\/glossary\/tax-resident\/\">tax resident<\/a> who was resident in the year the income arose, which our page on <a href=\"https:\/\/www.thailawonline.com\/thailand-foreign-income-tax-2026-what-actually-applies\/\">Thailand&#8217;s foreign income remittance tax<\/a> works through. For three of the four LTR categories, a Royal Decree says that charge does not apply to them. For a retiree remitting a pension, or an investor living on foreign income, that is the difference the visa buys.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Two cautions. Section 6 makes every benefit conditional on meeting the rules the Director-General of the Revenue Department prescribes, and section 7 suspends the benefit for any tax year in which you fall out of compliance. And a <a href=\"https:\/\/www.thailawonline.com\/glossary\/double-tax-agreement\/\">double tax agreement<\/a> is a separate question again: relief under a treaty is usually a credit for foreign tax paid rather than an exemption, so the treaty and the Royal Decree have to be read together for your own country and your own category, not assumed to point the same way.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-the-application-actually-runs\">How the application actually runs<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Announcement Por. 4\/2568 sets out the procedure, and it is a two-stage process that catches people out.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Qualification endorsement first.<\/strong> You apply to the BOI electronically or through another channel it specifies. This is not the visa.<\/li>\n\n<li><strong>The One Stop Service Centre routes your file.<\/strong> Depending on your case it goes to the Ministry of Foreign Affairs (only for nationals of watch-listed countries or suspicious activity), the <a href=\"https:\/\/www.thailawonline.com\/glossary\/immigration-bureau\/\">Immigration Bureau<\/a>, the Department of Employment (only where it is unclear whether the role is a prohibited occupation), the Digital Economy Promotion Agency or NSTDA (only where a Highly Skilled applicant&#8217;s credentials do not state their expertise), and the BOI itself, which certifies whether the work is in a targeted industry. That last check applies to Highly Skilled applicants only.<\/li>\n\n<li><strong>Then you have 60 days.<\/strong> Once the endorsement letter is issued you must apply for the visa itself within <strong>60 days<\/strong>, at the One Stop Service Centre, a Royal Thai Embassy, a Thai Consulate abroad, or another agency the Immigration Bureau designates. Miss the window and the endorsement is wasted.<\/li>\n<\/ol>\n\n\n\n<p class=\"wp-block-paragraph\">Dependants may apply for endorsement at the same time as the principal applicant or afterwards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">In September 2026 the BOI moved processing to an integrated online portal which, by its own account, brings the reviews of four agencies into a single process: the Department of Consular Affairs, the Immigration Bureau, the Department of Employment and the Revenue Department. Its one-stop service centre, the Thailand Investment and Expat Services Center (TIESC), is on floors 6 and 7 of the Parade zone at One Bangkok.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ltr-against-the-alternatives\">LTR against the alternatives<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table>\n<thead>\n<tr><th><\/th><th>LTR<\/th><th>DTV<\/th><th>Thailand Privilege<\/th><\/tr>\n<\/thead>\n<tbody>\n<tr><td><strong>Validity<\/strong><\/td><td>10 years, issued as 5 plus a 5-year renewal<\/td><td>5 years, multiple entry<\/td><td>By membership tier<\/td><\/tr>\n<tr><td><strong>Stay per entry<\/strong><\/td><td>The full permit period, with annual reporting instead of the 90-day report<\/td><td>180 days, extendable once<\/td><td>By tier<\/td><\/tr>\n<tr><td><strong>Cost<\/strong><\/td><td>Government fees, plus the investment or income you must evidence<\/td><td>THB 10,000 application fee<\/td><td>A membership fee, priced by tier<\/td><\/tr>\n<tr><td><strong>Work in Thailand<\/strong><\/td><td>Digital work permit available to eligible categories<\/td><td>No work permit<\/td><td>No work permit<\/td><\/tr>\n<tr><td><strong>Tax treatment<\/strong><\/td><td>17 percent cap for Highly Skilled Professionals; exemption on remitted foreign income for the other three categories under Royal Decree 743<\/td><td>No special treatment. Ordinary residence and remittance rules apply<\/td><td>No special treatment<\/td><\/tr>\n<tr><td><strong>Main gate<\/strong><\/td><td>Investment, assets, income or targeted-industry employment, depending on category<\/td><td>THB 500,000 in savings, and you must apply from outside Thailand<\/td><td>Ability to pay the membership fee<\/td><\/tr>\n<\/tbody>\n<\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The honest summary: the <a href=\"https:\/\/www.thailawonline.com\/glossary\/dtv\/\">DTV<\/a> is cheap, quick and gives you no <a href=\"https:\/\/www.thailawonline.com\/glossary\/work-permit\/\">work permit<\/a> and no tax advantage, and our <a href=\"https:\/\/www.thailawonline.com\/dtv-application-guide-2026\/\">DTV guide<\/a> sets out its own traps. Thailand Privilege buys convenience, and our <a href=\"https:\/\/www.thailawonline.com\/thailand-privilege-visa-guide\/\">Privilege visa page<\/a> covers it. The LTR is the only one of the three that changes your tax position, and it is the only one with a qualification test you can fail.<\/p>\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-question-1788700000000\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Does the Wealthy Global Citizen category still require USD 80,000 of annual income?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. That requirement was removed on 4 February 2025 by BOI Announcement No. Por. 3\/2568, which repealed the earlier announcements. Item 3.1 asks for USD 500,000 invested in Thailand in the applicant&#8217;s own name and total assets of USD 1 million, plus the health cover or deposit condition. It sets no income test at all. A lot of published material has not caught up.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000001\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How many LTR categories are there?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Four: Wealthy Global Citizen, Wealthy Pensioner, Work-from-Thailand Professional and Highly Skilled Professional. Dependants are dealt with separately under item 3.5 and are not a fifth category, because they qualify through the principal holder rather than on criteria of their own.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000008\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Did Thailand add new LTR visa categories in 2026?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. There are still four categories under BOI Announcement No. Por. 3\/2568 of 4 February 2025, and no later BOI announcement had changed them as of 25 October 2026. The 2026 posts about new categories refer to the BOI restating the fifteen targeted industries for Highly Skilled Professionals on its website, to the wider dependant rule that is still waiting for a Ministry of Interior announcement, or to the new online application portal launched in September 2026. None of these adds a category.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000009\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can I get an LTR visa by buying a condo in Thailand?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Only as part of a larger investment. Property counts towards the USD 500,000 a Wealthy Global Citizen must hold in Thailand, or the USD 250,000 a Wealthy Pensioner with USD 40,000 to USD 80,000 of annual income must hold, and it must be in the applicant&#8217;s own name before the application. A condo bought for less, such as the 3 million baht figure quoted on some property sites, does not qualify on its own.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000002\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Do all LTR holders pay 17 percent income tax?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. The 17 percent rate under section 3 of Royal Decree No. 743 applies only to Highly Skilled Professionals, and only to employment income from an employer carrying on a targeted industry. It is also a ceiling rather than a flat rate: where the ordinary computation comes out lower, the lower figure stands unless the holder chooses to be withheld at 17 percent as a final tax (section 3, paragraph two).<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000003\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Is foreign income I bring into Thailand taxed if I hold an LTR visa?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Section 5 of Royal Decree No. 743 exempts Wealthy Global Citizens, Wealthy Pensioners and Work-from-Thailand Professionals from personal income tax on income from foreign employment, a business carried on abroad, or property abroad, derived in a past tax year and brought into Thailand. The exemption is conditional on complying with the Revenue Department&#8217;s rules, and section 7 suspends it for any year in which you do not.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000004\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can I work remotely for a foreign employer on an LTR visa?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>That is what the Work-from-Thailand Professional category is for. The gate most applicants miss is the employer test: it must be a listed company, or a private company trading at least three years with combined revenue of at least USD 50 million across those three years, or a wholly owned subsidiary of one of those. A small foreign employer will not qualify you however much you personally earn.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000005\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How long do I have to apply for the visa after the BOI endorses me?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Sixty days from the date the qualification endorsement letter is issued, under item 2.3.2 of BOI Announcement No. Por. 4\/2568. The endorsement and the visa are two separate steps, and the second one has a deadline.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000006\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can my family come with me?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. Item 3.5 covers a lawful spouse, parents, children under 20 and legal dependants. The Cabinet agreed in January 2025 to drop the limit of four dependants, but as of 25 October 2026 the BOI&#8217;s own LTR site still states a maximum of four per holder, limited to a spouse and children under 20, and the Ministry of Interior announcement that brings the wider rule into force had not been published, so confirm the number with the BOI before filing for a large family. Each dependant needs the health cover, or an additional USD 25,000 on deposit held for at least twelve months.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000007\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How many LTR visas has Thailand approved?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Just over 12,000 in the programme&#8217;s first four years, according to figures the Board of Investment published on 5 October 2026. Wealthy Pensioners are the largest group with 4,561 approvals, followed by 3,891 dependants, 1,779 Highly Skilled Professionals, 1,043 Work-from-Thailand Professionals and 737 Wealthy Global Citizens. Americans, Japanese and British nationals are the three largest nationalities.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"find-out-which-category-you-actually-fit\">Find out which category you actually fit<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Serving foreigners in Thailand since 2006, ThaiLawOnline.com advises on LTR eligibility, prepares qualification endorsement applications, and tells clients plainly when a different visa is the better answer. The category you qualify under decides your tax position, so it is worth settling before you file.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong><a href=\"https:\/\/www.thailawonline.com\/contact-us\/\">Schedule a consultation<\/a><\/strong>, or read our guides to the <a href=\"https:\/\/www.thailawonline.com\/dtv-application-guide-2026\/\">DTV<\/a>, the <a href=\"https:\/\/www.thailawonline.com\/thailand-privilege-visa-guide\/\">Thailand Privilege visa<\/a> and <a href=\"https:\/\/www.thailawonline.com\/thailand-foreign-income-tax-2026-what-actually-applies\/\">foreign income remittance tax<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>This article is general information, not legal or tax advice. It states the position as read on 25 October 2026 from BOI Announcements Por. 3\/2568 and Por. 4\/2568 and Royal Decree No. 743. How the rules apply turns on your category, your country&#8217;s treaty and your documents.<\/em><\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>\u0e27\u0e35\u0e0b\u0e48\u0e32\u0e1c\u0e39\u0e49\u0e1e\u0e33\u0e19\u0e31\u0e01\u0e23\u0e30\u0e22\u0e30\u0e22\u0e32\u0e27\u0e43\u0e2b\u0e49\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e4c\u0e01\u0e32\u0e23\u0e1e\u0e33\u0e19\u0e31\u0e01\u0e2a\u0e34\u0e1a\u0e1b\u0e35 \u0e01\u0e32\u0e23\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\u0e15\u0e31\u0e27\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e1b\u0e35\u0e41\u0e17\u0e19\u0e01\u0e32\u0e23\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\u0e15\u0e31\u0e27\u0e17\u0e38\u0e01 90 \u0e27\u0e31\u0e19 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