{"id":242,"date":"2024-03-30T12:45:23","date_gmt":"2024-03-30T05:45:23","guid":{"rendered":"https:\/\/www.thailawonline.com\/personal-income-tax-in-thailand\/"},"modified":"2026-11-02T00:43:48","modified_gmt":"2026-11-01T17:43:48","slug":"personal-income-tax-in-thailand","status":"publish","type":"page","link":"https:\/\/www.thailawonline.com\/th\/personal-income-tax-in-thailand\/","title":{"rendered":"\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e18\u0e23\u0e23\u0e21\u0e14\u0e32\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22: \u0e04\u0e39\u0e48\u0e21\u0e37\u0e2d\u0e09\u0e1a\u0e31\u0e1a\u0e2a\u0e21\u0e1a\u0e39\u0e23\u0e13\u0e4c\u0e1b\u0e35 2026 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e0a\u0e32\u0e27\u0e15\u0e48\u0e32\u0e07\u0e0a\u0e32\u0e15\u0e34"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\"><strong>Foreign-income scope checked on 17 September 2026.<\/strong> The Revenue Department\u2019s <a href=\"https:\/\/www.rd.go.th\/fileadmin\/user_upload\/porphor\/GuideTaxFromAbroad_EN.pdf\" target=\"_blank\" rel=\"noopener\">foreign-tax-credit guidance<\/a> excludes foreign income earned before 1 January 2024 from the new remittance interpretation. Its <a href=\"https:\/\/www.rd.go.th\/region\/05\/fileadmin\/063\/004_pdf\/FOREIGNERS_PAY_TAX2024.pdf\" target=\"_blank\" rel=\"noopener\">foreign-income guidance<\/a> explains the residence and remittance conditions. A transfer or payment must be traced to its source; spending and taxable income are not interchangeable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Understanding personal income tax in Thailand is essential for every expatriate living in the Kingdom. Whether teaching English in Bangkok, running a business in Phuket, or retiring with a Thai spouse in Isaan, you need to know how the Thai tax system works, because it directly affects financial planning and legal compliance. This comprehensive guide covers everything from <a href=\"https:\/\/www.thailawonline.com\/glossary\/tax-resident\/\">tax residency<\/a> rules to the 2024 foreign income remittance changes, deductions, filing procedures, and tax-saving strategies.<\/p>\n\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-large is-resized\"><img alt=\"Personal Income Tax in Thailand\" class=\"wp-image-31160 tlo-responsive-img\" decoding=\"async\" loading=\"lazy\" src=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/11\/personal-income-tax-in-thailand-guide.webp\" style=\"width:800px\"\/><\/figure>\n<\/div>\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-is-tax-residency-in-thailand\">What Is Tax Residency in Thailand?<\/a><\/li><li class=\"\"><a href=\"#the-2024-foreign-income-remittance-rule-por1612566\">The 2024 Foreign Income Remittance Rule (Por.161\/2566)<\/a><\/li><li class=\"\"><a href=\"#what-changed-on-january-1-2024\">What Changed on January 1, 2024<\/a><\/li><li class=\"\"><a href=\"#pre-2024-income-protection-por1622566\">Pre-2024 Income Protection (Por.162\/2566)<\/a><\/li><li class=\"\"><a href=\"#what-counts-as-a-remittance\">What Counts as a \u201cRemittance\u201d<\/a><\/li><li class=\"\"><a href=\"#proposed-two-year-remittance-tax-exemption-pending\">Proposed Two-Year Remittance Tax Exemption (Pending)<\/a><\/li><li class=\"\"><a href=\"#current-status-not-enacted\">Current Status: NOT Enacted<\/a><\/li><li class=\"\"><a href=\"#eight-categories-of-assessable-income-in-thailand\">Eight Categories of Assessable Income in Thailand<\/a><\/li><li class=\"\"><a href=\"#thailand-personal-income-tax-rates-2026\">Personal Income Tax Rates in Thailand (2026)<\/a><\/li><li class=\"\"><a href=\"#how-progressive-taxation-works-a-practical-example\">How Progressive Taxation Works: A Practical Example for Personal Income Tax in Thailand<\/a><\/li><li class=\"\"><a href=\"#tax-deductions-and-allowances\">Tax Deductions and Allowances<\/a><\/li><li class=\"\"><a href=\"#personal-and-family-allowances\">Personal and Family Allowances for Personal Income Tax in Thailand<\/a><\/li><li class=\"\"><a href=\"#insurance-and-retirement-deductions\">Insurance and Retirement Deductions<\/a><\/li><li class=\"\"><a href=\"#other-deductions\">Other Deductions for Personal Income Tax in Thailand<\/a><\/li><li class=\"\"><a href=\"#which-deductions-changed-for-the-2026-tax-year\">Which deductions changed for the 2026 tax year?<\/a><\/li><li class=\"\"><a href=\"#did-thailand-cap-tax-deductions-in-2026\">Did Thailand cap tax deductions in 2026?<\/a><\/li><li class=\"\"><a href=\"#is-there-an-easy-e-receipt-for-2026\">Is there an Easy E-Receipt for 2026?<\/a><\/li><li class=\"\"><a href=\"#double-taxation-agreements-dtas\">Double Taxation Agreements (DTAs)<\/a><\/li><li class=\"\"><a href=\"#how-dtas-protect-expats\">How DTAs Protect Expats<\/a><\/li><li class=\"\"><a href=\"#countries-with-a-dta-with-thailand\">Countries with a DTA with Thailand<\/a><\/li><li class=\"\"><a href=\"#special-dta-considerations-for-common-expat-countr\">Special DTA Considerations for Common Expat Countries<\/a><\/li><li class=\"\"><a href=\"#ltr-visa-tax-exemption-on-foreign-income\">LTR Visa: Tax Exemption on Foreign Income<\/a><\/li><li class=\"\"><a href=\"#cryptocurrency-and-digital-asset-taxation\">Cryptocurrency and Digital Asset Taxation<\/a><\/li><li class=\"\"><a href=\"#how-to-get-a-thai-tax-identification-number-tin\">How to Get a Thai Tax Identification Number (TIN)<\/a><\/li><li class=\"\"><a href=\"#who-needs-a-tin\">Who Needs a TIN<\/a><\/li><li class=\"\"><a href=\"#how-to-apply\">How to Apply<\/a><\/li><li class=\"\"><a href=\"#filing-personal-income-tax-in-thailand\">Filing Personal Income Tax in Thailand<\/a><\/li><li class=\"\"><a href=\"#filing-deadlines\">Filing Deadlines<\/a><\/li><li class=\"\"><a href=\"#pnd-90-vs-pnd-91\">PND 90 vs. PND 91<\/a><\/li><li class=\"\"><a href=\"#how-to-file-online-e-filing\">How to File Online (E-Filing) for Personal Income Tax in Thailand<\/a><\/li><li class=\"\"><a href=\"#penalties-for-non-compliance\">Penalties for Non-Compliance with Personal Income Tax in Thailand<\/a><\/li><li class=\"\"><a href=\"#tax-planning-strategies-for-expats-in-thailand\">Tax Planning Strategies for Expats in Thailand<\/a><\/li><li class=\"\"><a href=\"#1-use-pre-2024-funds-first\">1. Use Pre-2024 Funds First<\/a><\/li><li class=\"\"><a href=\"#2-manage-tax-residency-strategically\">2. Manage Tax Residency Strategically<\/a><\/li><li class=\"\"><a href=\"#3-maximize-dta-foreign-tax-credits\">3. Maximize DTA Foreign Tax Credits<\/a><\/li><li class=\"\"><a href=\"#4-maximize-thai-deductions\">4. Maximize Thai Deductions<\/a><\/li><li class=\"\"><a href=\"#5-consider-the-ltr-visa\">5. Consider the LTR Visa<\/a><\/li><li class=\"\"><a href=\"#6-time-remittances-for-lower-tax-brackets\">6. Time Remittances for Lower Tax Brackets<\/a><\/li><li class=\"\"><a href=\"#common-mistakes-expats-make\">Common Mistakes Expats Make<\/a><\/li><li class=\"\"><a href=\"#our-fees\">Our fees<\/a><\/li><li class=\"\"><a href=\"#key-takeaways-for-expatriates\">Key Takeaways for Expatriates<\/a><\/li><li class=\"\"><a href=\"#frequently-asked-questions\">Frequently Asked Questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<section class=\"tlo-gg\">\n<h2 class=\"tlo-gg__h\">The rest of the Thai tax picture<\/h2>\n<div class=\"tlo-gg__grid\">\n<div class=\"tlo-gg__col\"><h3>Foreign income and the remittance rules<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/thailand-foreign-income-tax-2026-what-actually-applies\/\">what actually applies to foreign income in 2026<\/a><\/li><\/ul><\/div>\n<div class=\"tlo-gg__col\"><h3>Getting a Thai tax ID<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/register-a-tax-id-number-in-thailand\/\">registering a tax ID number in Thailand<\/a><\/li><\/ul><\/div>\n<div class=\"tlo-gg__col\"><h3>Property taxes<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/property-taxes-in-thailand\/\">property tax in Thailand<\/a><\/li><li><a href=\"https:\/\/www.thailawonline.com\/usufruct-tax-thailand\/\">usufruct and Thai taxes<\/a><\/li><\/ul><\/div>\n<div class=\"tlo-gg__col\"><h3>Inheritance and gift tax<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/inheritance-tax-in-thailand\/\">inheritance tax in Thailand<\/a><\/li><li><a href=\"https:\/\/www.thailawonline.com\/thailand-inheritance-guide-for-foreigners\/\">inheritance law guide for foreigners<\/a><\/li><\/ul><\/div>\n<div class=\"tlo-gg__col\"><h3>Company taxes<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/corporate-tax-in-thailand\/\">corporate tax in Thailand<\/a><\/li><li><a href=\"https:\/\/www.thailawonline.com\/vat-registration-in-thailand\/\">VAT registration in Thailand<\/a><\/li><li><a href=\"https:\/\/www.thailawonline.com\/boi-tax-incentives-in-thailand\/\">BOI tax incentives and 100% foreign ownership<\/a><\/li><\/ul><\/div>\n<div class=\"tlo-gg__col\"><h3>Crypto and digital assets<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/cryptocurrency-tax-in-thailand\/\">cryptocurrency tax in Thailand for individuals<\/a><\/li><\/ul><\/div>\n<div class=\"tlo-gg__col\"><h3>When it goes wrong<\/h3><ul><li><a href=\"https:\/\/www.thailawonline.com\/jail-if-you-do-not-pay-taxes-in-thailand\/\">whether you can go to jail for unpaid tax in Thailand<\/a><\/li><li><a href=\"https:\/\/www.thailawonline.com\/tax-evasion-and-money-laundering-in-thailand\/\">tax evasion and money laundering in Thailand<\/a><\/li><\/ul><\/div>\n<\/div>\n<\/section>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-is-tax-residency-in-thailand\">What Is Tax Residency in Thailand?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Tax residency in Thailand is determined solely by physical presence, not by visa type, nationality, or immigration status. Under Section 41 of the Thai Revenue Code, any individual who resides in Thailand for\u00a0<strong>180 days or more<\/strong>\u00a0during a calendar year (January 1 to December 31) qualifies as a Thai tax resident.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">This classification has major implications:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Tax residents<\/strong>\u00a0are liable for personal income tax on all Thai-sourced income\u00a0<strong>and<\/strong>\u00a0on <a href=\"https:\/\/www.thailawonline.com\/glossary\/foreign-sourced-income\/\">foreign-sourced income<\/a> remitted into Thailand.<\/li>\n\n<li><strong>Non-residents<\/strong>\u00a0are taxed only on income sourced within Thailand, such as salaries from Thai employers or rental income from Thai property.\u200b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">The 180-day count does not need to be consecutive. Every day spent inside Thailand counts toward the threshold, regardless of the visa held. Teachers, retirees, business owners, and digital nomads who spend 180 days or more in Thailand in a tax year are all subject to the same residency rules.\u200b<\/p>\n\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box7655_d39e37-22 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box7655_d39e37-22 .kt-blocks-info-box-link-wrap{padding-top:var(--global-kb-spacing-xs, 1rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-xs, 1rem);padding-left:var(--global-kb-spacing-xs, 1rem);}.kt-info-box7655_d39e37-22 .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box7655_d39e37-22 .kt-info-svg-icon-flip, .kt-info-box7655_d39e37-22 .kt-blocks-info-box-number{font-size:50px;}.kt-info-box7655_d39e37-22 .kt-blocks-info-box-media{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;}.kt-info-box7655_d39e37-22 .kt-blocks-info-box-media-container{margin-top:0px;margin-right:15px;margin-bottom:0px;margin-left:15px;}.kt-info-box7655_d39e37-22 .kt-blocks-info-box-learnmore{background:transparent;border-width:0px 0px 0px 0px;padding-top:4px;padding-right:8px;padding-bottom:4px;padding-left:8px;margin-top:10px;margin-right:0px;margin-bottom:10px;margin-left:0px;}<\/style>\n\n\n\n<div class=\"wp-block-kadence-infobox kt-info-box7655_d39e37-22\"><span class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-center\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_alertOctagon kt-info-svg-icon\"><svg aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><polygon points=\"7.86 2 16.14 2 22 7.86 22 16.14 16.14 22 7.86 22 2 16.14 2 7.86 7.86 2\"><\/polygon><line x1=\"12\" x2=\"12\" y1=\"8\" y2=\"12\"><\/line><line x1=\"12\" x2=\"12\" y1=\"16\" y2=\"16\"><\/line><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h2 class=\"kt-blocks-info-box-title\">Important<\/h2><p class=\"kt-blocks-info-box-text\">The Thailand Privilege (Elite) visa does\u00a0<strong>not<\/strong>\u00a0provide any tax exemption. It is essentially a tourist visa with VIP benefits. Holders who stay 180+ days remain full tax residents under standard rules.<\/p><\/div><\/span><\/div>\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 48 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Assessable income is subject to income tax as follows: (1) assessable income, after deductions under section 42 bis to section 47 or section 57 quinquies, leaves a balance that is net income, which is taxable at the rates in the income tax rate schedule at the end of this Chapter; (2) for a person with assessable income of 120,000 baht or more, the tax calculated under (1) shall be not less than 0.5 percent of the total assessable income. In counting assessable income under (2), assessable income under section 40 (1) is excluded; (3) an income earner may elect to pay tax at the rate of 15.0 percent of the income, without including it in the calculation of tax under (1) and (2), for the following income under section 40 (4) (a) and (g): (a) interest on bonds, interest on bank deposits in the Kingdom, interest on cooperative deposits, interest on debentures, interest on bills received from a company, a juristic partnership or another juristic person, interest on loans received from a company, a juristic partnership or another juristic person, and interest received from a financial institution established under a specific law of Thailand for lending to promote agriculture, commerce or industry; (b) the difference between the redemption price and the sale price of a bill or debt instrument issued by a company, a juristic partnership or another juristic person; (c) benefits received from the transfer of bonds, debentures, or bills or debt instruments issued by a company, a juristic partnership or another juristic person, only as to the amount valued in money in excess of the investment. An income earner who is a resident of Thailand may elect to pay tax at the rate of 10.0 percent of the income, without including it in the calculation of tax under (1) and (2), for income under section 40 (4) (b) received from a company or juristic partnership established under Thai law, or from a financial institution established under a specific law of Thailand for lending to promote agriculture, commerce or industry; (4) an income earner may elect to pay tax without including it in the calculation of tax under (1) and (2), only for income under section 40 (8) received from the sale of inherited immovable property or immovable property acquired without the object of trade or profit, as follows: (a) for income from the sale of inherited immovable property or immovable property received by gift, an expense of 50 percent of the income shall be deducted, the balance being net income, which is divided by the number of years of holding; tax is calculated on the result at the income tax rates, and the amount obtained is multiplied by the number of years of holding, the result being the tax payable; (b) for income from the sale of immovable property acquired other than under (a), expenses may be deducted as prescribed by royal decree, the balance being net income, which is divided by the number of years of holding; tax is calculated on the result at the income tax rates, and the amount obtained is multiplied by the number of years of holding, the result being the tax payable. Where tax is paid without inclusion in the calculation of tax under (1) and (2), the tax calculated shall not exceed 20 percent of the sale price. Where tax is paid with inclusion in the calculation of tax under (1) and (2), an expense of 50 percent of the income under (a), or as prescribed by royal decree under (b), as the case may be, shall be deducted, and the balance shall be included in the calculation of tax with other income. The term \u201cnumber of years of holding\u201d in (a) or (b) means the number of years counted from the year in which ownership or the right of possession of the immovable property was acquired to the year in which ownership or the right of possession of that immovable property is transferred; if it exceeds 10 years it shall be counted as 10 years only, and a fraction of a year shall be counted as 1 year; (4\/1) an income earner may elect to pay tax at the rate of 5 percent of the income in excess of 20,000,000 baht, without including it in the calculation of tax under (1) and (2), for income under section 40 (8) from the transfer of ownership or the right of possession of immovable property without consideration to a legitimate child, excluding an adopted child, that is not exempt under section 42 (26); (5) an income earner may elect to pay tax without including it in the calculation of tax under (1) and (2), for assessable income under section 40 (1) and (2) that is money paid once by an employer by reason of leaving employment, calculated from the period of work and paid in accordance with the rules, procedures and conditions prescribed by the Director-General, by deducting from that assessable income an expense equal to 7,000 baht multiplied by the number of years of work, but not exceeding the assessable income, then deducting a further expense of 50 percent of the balance, and calculating the tax at the income tax rates. Where that assessable income is paid partly as a gratuity and partly as a pension, only the money paid as a gratuity shall be deemed money paid once by an employer by reason of leaving employment, and the expense of 7,000 baht shall be reduced to 3,500 baht. As to the number of years of work under paragraph one, in the case of a gratuity or any other money of the same nature paid by the government, the number of years used as the basis for calculating the gratuity or other money of the same nature under the laws, rules or regulations of the government shall be used. In calculating the number of years of work, other than in the case under paragraph three, a fraction of a year of 183 days or more shall be counted as 1 year, and a fraction of less than 183 days shall be disregarded; (6) an income earner may elect to pay tax at the rate of 5 percent of the income in excess of 20,000,000 baht, without including it in the calculation of tax under (1) and (2), for income under section 40 (8) received as support or by gift from an ascendant, a descendant or a spouse, that is not exempt under section 42 (27); (7) an income earner may elect to pay tax at the rate of 5 percent of the income in excess of 10,000,000 baht, without including it in the calculation of tax under (1) and (2), for income under section 40 (8) received as support under a moral duty or by gift on the occasion of a ceremony or in accordance with custom and tradition, from a person who is not an ascendant, a descendant or a spouse, that is not exempt under section 42 (28).<\/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 47 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">From assessable income under section 40, after deductions under section 42 bis to section 46, the following further allowances may be deducted to relieve the tax burden: (1) allowances for: (a) the income earner, 60,000 baht; (b) the spouse of the income earner, 60,000 baht; (c) children: (1) a legitimate child of the income earner or a legitimate child of the spouse of the income earner, 30,000 baht each, and for each legitimate child from the second onward born in or after B.E. 2561, a further deduction of 30,000 baht each may be made, and in counting the order of children, the order of all children shall be counted whether living or not; (2) an adopted child of the income earner, 30,000 baht each, but not exceeding 3 in total. Where the income earner has children under both (1) and (2), the deduction for children shall first be made for all children under (1), and then for children under (2), except that where the income earner has 3 or more living children under (1), no deduction may be made for children under (2). If children under (1) number fewer than 3, deduction may be made for children under (2), but the total with the children under (1) shall not exceed 3. In counting the number of children, only living children shall be counted, in order from the eldest, including children who do not qualify for the allowance. The allowance for children may be deducted only for a child who is not over 25 years of age and still studying at a university or higher education level, or who is a minor, or who has been adjudged incompetent or quasi-incompetent by a court and is under the income earner&#039;s care and support. No allowance may be deducted for such a child who has assessable income of 30,000 baht or more in the preceding tax year, where that assessable income is not of a type under section 42. The allowance for such a child may be deducted for the whole tax year, whether or not the ground for deduction existed throughout the tax year, and an adopted child may be deducted in the status of adopted child only; (d) insurance premiums paid by the income earner in the tax year for the life insurance of the income earner, in the amount actually paid but not exceeding 10,000 baht, only where the life insurance policy has a term of 10 years or more and the life insurance is taken out with an insurer carrying on life insurance business in the Kingdom. Where the spouse of the income earner has life insurance and the marriage subsisted throughout the tax year, a deduction may also be made for the premiums paid for the life insurance of that spouse, on the basis in paragraph one; (e) (repealed); (f) (repealed); (g) contributions paid into a provident fund that complies with the rules, procedures and conditions prescribed by the ministerial regulation under section 64 ter (2), in the amount actually paid but not exceeding 10,000 baht. Where the spouse of the income earner pays contributions into a provident fund under paragraph one and the marriage subsisted throughout the tax year, a deduction may also be made for the contributions of that spouse paid into the provident fund, on the basis in paragraph one; (h) interest on a loan paid by the income earner to a bank or other financial institution, a life insurance company, a cooperative or an employer, for a loan to purchase, hire-purchase or construct a residential building with a mortgage of the building purchased or constructed as security for the loan, in the amount actually paid but not exceeding 10,000 baht, in accordance with the rules and procedures prescribed by the Director-General with the approval of the Minister and published in the Government Gazette. The building includes a building together with its land; (i) contributions paid by an insured person into the Social Security Fund under the law on social security, in the amount actually paid. Where the spouse of the income earner is an insured person who pays contributions into the Social Security Fund under paragraph one and the marriage subsisted throughout the tax year, a deduction may also be made for the contributions of that spouse paid into that Social Security Fund, on the basis in paragraph one; (j) the cost of care and support of the parents of the income earner and the parents of the spouse of the income earner, 30,000 baht each, where such person must be 60 years of age or over, have insufficient income for subsistence, and be under the care and support of the income earner, in accordance with the rules, procedures and conditions notified by the Director-General. The cost of care and support under paragraph one may be deducted from assessable income for the year B.E. 2547 for which a return must be filed in B.E. 2548 onward; (k) the cost of care and support of the parents, spouse, legitimate child or adopted child of the income earner, the parents or legitimate child of the spouse of the income earner, or another person of whom the income earner is the carer under the law on the promotion and development of the quality of life of persons with disabilities, 60,000 baht each, where such person must be a person with disabilities holding a disability identity card under that law, or an incapacitated person, have insufficient income for subsistence, and be under the care and support of the income earner, in accordance with the rules, procedures and conditions, including the number of persons with disabilities and incapacitated persons under the care and support of the income earner, notified by the Director-General. The deduction for an adopted child may be made in the status of adopted child only. The cost of care and support under paragraph one may be deducted from assessable income for the year B.E. 2552 for which a return must be filed in B.E. 2553 onward; (l) money donated to a political party, or money, property or any other benefit given to support a fundraising activity of a political party under the organic law on political parties, in the amount actually paid but not exceeding 10,000 baht in total, in accordance with the rules, procedures and conditions notified by the Director-General. (2) Where each spouse has income, the deductions under (1) (a) and (b) may be made jointly in the amount of 120,000 baht. (3) Where the income earner is not a resident of Thailand, the deductions under (1) (b) and (c) may be made only for a spouse and children in Thailand. (4) Where the income earner dies during the tax year, deductions may be made as if the deceased had lived throughout the tax year of death. (5) Where the income earner is an estate, a deduction of 60,000 baht may be made. (6) Where the income earner is an ordinary partnership or a non-juristic body of persons, a deduction under (1) (a) may be made for each partner or member of the body of persons who is a resident of Thailand, but not exceeding 120,000 baht in total. (7) After the deductions under (1), (2), (3), (4), (5) or (6), a further deduction may be made from the balance for the following donations, in the amount donated but not exceeding 10 percent of that balance: (a) money donated to government medical facilities and educational institutions; (b) money donated for public benefit to public charitable organisations or institutions, or to medical facilities and educational institutions other than those in (a), as notified by the Minister in the Government Gazette.<\/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 56 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Every person, except a minor or a person adjudged incompetent or quasi-incompetent by a court, shall file a return concerning the assessable income received during the preceding tax year, together with other particulars, within March of every year, in the form prescribed by the Director-General, with an official appointed by the Minister, if that person: (1) has no spouse and has assessable income in the preceding tax year exceeding 60,000 baht; (2) has no spouse and has assessable income in the preceding tax year solely under section 40 (1) exceeding 120,000 baht; (3) has a spouse and has assessable income in the preceding tax year exceeding 120,000 baht; or (4) has a spouse and has assessable income in the preceding tax year solely under section 40 (1) exceeding 220,000 baht. Where an ordinary partnership or a non-juristic body of persons has assessable income in the preceding tax year exceeding the amount in (1), the director or manager shall file a return concerning the assessable income received during the preceding tax year in the name of that partnership or body of persons, within the time and in the form stated in the preceding paragraph. In such a case, the director or manager shall be liable to pay tax in the name of that partnership or body of persons on the entire assessable income as if it were a single natural person, without division. Each partner or member of the body of persons need not file a return for that assessable income to pay tax again, but if that partnership or body of persons has outstanding tax, every partner or member of the body of persons shall be jointly liable for that outstanding tax.<\/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 27 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">A person who does not pay or remit tax within the time prescribed in the various Chapters of this Title concerning assessed taxes shall pay a surcharge of 1.5 percent per month or fraction of a month on the tax payable or remittable, excluding penalty. Where the Director-General approves an extension of the time for payment or remittance of tax and the tax is paid or remitted within the extended time, the surcharge under paragraph one shall be reduced to 0.75 percent per month or fraction of a month. The calculation of the surcharge under paragraphs one and two shall begin on the expiry of the time for filing the return or remitting the tax and run until the date of payment or remittance of the tax, but the surcharge calculated shall not exceed the amount of tax payable or remittable, whether that tax arises from an assessment or order of an official, an appeal decision or a court judgment.<\/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 26 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Except as otherwise provided in this Title, on an assessment under section 24 or section 25, the taxpayer shall be liable to a further penalty of 2 times the amount of tax payable.<\/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 37 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">A person who commits any of the following acts shall be liable to imprisonment for a term of 3 months to 7 years and a fine of 2,000 to 200,000 baht: (1) intentionally notifying false information, giving a false statement, answering questions with false statements, or producing false evidence, in order to evade payment of tax or to claim a tax refund under this Title; or (2) by falsehood, fraud or artifice, or by any other similar means, evading or attempting to evade payment of tax or claiming a tax refund under this Title.<\/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><\/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 \u0e40\u0e1a\u0e35\u0e49\u0e22\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21 \u0e1a\u0e33\u0e40\u0e2b\u0e19\u0e47\u0e08 \u0e42\u0e1a\u0e19\u0e31\u0e2a \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\u0e1c\u0e39\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\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\u0e1c\u0e39\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e48\u0e32\u0e22\u0e0a\u0e33\u0e23\u0e30\u0e2b\u0e19\u0e35\u0e49\u0e43\u0e14 \u0e46 \u0e0b\u0e36\u0e48\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\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\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\u0e19\u0e31\u0e49\u0e19 \u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e2b\u0e23\u0e37\u0e2d\u0e15\u0e33\u0e41\u0e2b\u0e19\u0e48\u0e07\u0e07\u0e32\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e07\u0e32\u0e19\u0e17\u0e35\u0e48\u0e23\u0e31\u0e1a\u0e17\u0e33\u0e43\u0e2b\u0e49\u0e19\u0e31\u0e49\u0e19\u0e08\u0e30\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e2b\u0e23\u0e37\u0e2d\u0e0a\u0e31\u0e48\u0e27\u0e04\u0e23\u0e32\u0e27\n(\u0e53) \u00a0\u0e04\u0e48\u0e32\u0e41\u0e2b\u0e48\u0e07\u0e01\u0e39\u0e4a\u0e14\u0e27\u0e34\u0e25\u0e25\u0e4c \u0e04\u0e48\u0e32\u0e41\u0e2b\u0e48\u0e07\u0e25\u0e34\u0e02\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e4c\u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e2d\u0e37\u0e48\u0e19\u0e40\u0e07\u0e34\u0e19\u0e1b\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e21\u0e35\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e23\u0e32\u0e22\u0e1b\u0e35\u0e2d\u0e31\u0e19\u0e44\u0e14\u0e49\u0e21\u0e32\u0e08\u0e32\u0e01\u0e1e\u0e34\u0e19\u0e31\u0e22\u0e01\u0e23\u0e23\u0e21\u0e19\u0e34\u0e15\u0e34\u0e01\u0e23\u0e23\u0e21\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e2d\u0e37\u0e48\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e33\u0e1e\u0e34\u0e1e\u0e32\u0e01\u0e29\u0e32\u0e02\u0e2d\u0e07\u0e28\u0e32\u0e25\n(\u0e54) \u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e17\u0e35\u0e48\u0e40\u0e1b\u0e47\u0e19\n(\u0e01) \u00a0 \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e1e\u0e31\u0e19\u0e18\u0e1a\u0e31\u0e15\u0e23 \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e40\u0e07\u0e34\u0e19\u0e1d\u0e32\u0e01 \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e2b\u0e38\u0e49\u0e19\u0e01\u0e39\u0e49 \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e15\u0e31\u0e4b\u0e27\u0e40\u0e07\u0e34\u0e19 \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e40\u0e07\u0e34\u0e19\u0e01\u0e39\u0e49\u0e22\u0e37\u0e21\u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e08\u0e30\u0e21\u0e35\u0e2b\u0e25\u0e31\u0e01\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48 \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e40\u0e07\u0e34\u0e19\u0e01\u0e39\u0e49\u0e22\u0e37\u0e21\u0e17\u0e35\u0e48\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e15\u0e49\u0e2d\u0e07\u0e16\u0e39\u0e01\u0e2b\u0e31\u0e01\u0e20\u0e32\u0e29\u0e35\u0e44\u0e27\u0e49 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1b\u0e34\u0e42\u0e15\u0e23\u0e40\u0e25\u0e35\u0e22\u0e21\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e2a\u0e48\u0e27\u0e19\u0e17\u0e35\u0e48\u0e40\u0e2b\u0e25\u0e37\u0e2d\u0e08\u0e32\u0e01\u0e16\u0e39\u0e01\u0e2b\u0e31\u0e01\u0e20\u0e32\u0e29\u0e35\u0e44\u0e27\u0e49 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27 \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e25\u0e15\u0e48\u0e32\u0e07\u0e23\u0e30\u0e2b\u0e27\u0e48\u0e32\u0e07\u0e23\u0e32\u0e04\u0e32\u0e44\u0e16\u0e48\u0e16\u0e2d\u0e19\u0e01\u0e31\u0e1a\u0e23\u0e32\u0e04\u0e32\u0e08\u0e33\u0e2b\u0e19\u0e48\u0e32\u0e22\u0e15\u0e31\u0e4b\u0e27\u0e40\u0e07\u0e34\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e15\u0e23\u0e32\u0e2a\u0e32\u0e23\u0e41\u0e2a\u0e14\u0e07\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e43\u0e19\u0e2b\u0e19\u0e35\u0e49\u0e17\u0e35\u0e48\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e37\u0e48\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e2d\u0e2d\u0e01\u0e41\u0e25\u0e30\u0e08\u0e33\u0e2b\u0e19\u0e48\u0e32\u0e22\u0e04\u0e23\u0e31\u0e49\u0e07\u0e41\u0e23\u0e01\u0e43\u0e19\u0e23\u0e32\u0e04\u0e32\u0e15\u0e48\u0e33\u0e01\u0e27\u0e48\u0e32\u0e23\u0e32\u0e04\u0e32\u0e44\u0e16\u0e48\u0e16\u0e2d\u0e19 \u0e23\u0e27\u0e21\u0e17\u0e31\u0e49\u0e07\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e17\u0e35\u0e48\u0e21\u0e35\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e17\u0e33\u0e19\u0e2d\u0e07\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e19\u0e01\u0e31\u0e1a\u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22 \u0e1c\u0e25\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e48\u0e32\u0e15\u0e2d\u0e1a\u0e41\u0e17\u0e19\u0e2d\u0e37\u0e48\u0e19 \u0e46 \u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e43\u0e2b\u0e49\u0e01\u0e39\u0e49\u0e22\u0e37\u0e21\u0e2b\u0e23\u0e37\u0e2d\u0e08\u0e32\u0e01\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e40\u0e23\u0e35\u0e22\u0e01\u0e23\u0e49\u0e2d\u0e07\u0e43\u0e19\u0e2b\u0e19\u0e35\u0e49\u0e17\u0e38\u0e01\u0e0a\u0e19\u0e34\u0e14\u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e08\u0e30\u0e21\u0e35\u0e2b\u0e25\u0e31\u0e01\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e01\u0e47\u0e15\u0e32\u0e21\n(\u0e02)\u00a0 \u0e40\u0e07\u0e34\u0e19\u0e1b\u0e31\u0e19\u0e1c\u0e25 \u0e40\u0e07\u0e34\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e41\u0e1a\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e01\u0e33\u0e44\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e2d\u0e37\u0e48\u0e19\u0e43\u0e14\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e16\u0e32\u0e1a\u0e31\u0e19\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e21\u0e35\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e42\u0e14\u0e22\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e02\u0e2d\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\u0e08\u0e31\u0e14\u0e15\u0e31\u0e49\u0e07\u0e02\u0e36\u0e49\u0e19\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e43\u0e2b\u0e49\u0e01\u0e39\u0e49\u0e22\u0e37\u0e21\u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e40\u0e01\u0e29\u0e15\u0e23\u0e01\u0e23\u0e23\u0e21 \u0e1e\u0e32\u0e13\u0e34\u0e0a\u0e22\u0e01\u0e23\u0e23\u0e21 \u0e2b\u0e23\u0e37\u0e2d\u0e2d\u0e38\u0e15\u0e2a\u0e32\u0e2b\u0e01\u0e23\u0e23\u0e21 \u0e40\u0e07\u0e34\u0e19\u0e1b\u0e31\u0e19\u0e1c\u0e25\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e07\u0e34\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e41\u0e1a\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e01\u0e33\u0e44\u0e23\u0e17\u0e35\u0e48\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e15\u0e49\u0e2d\u0e07\u0e16\u0e39\u0e01\u0e2b\u0e31\u0e01\u0e20\u0e32\u0e29\u0e35\u0e44\u0e27\u0e49 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22 \u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1b\u0e34\u0e42\u0e15\u0e23\u0e40\u0e25\u0e35\u0e22\u0e21\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e2a\u0e48\u0e27\u0e19\u0e17\u0e35\u0e48\u0e40\u0e2b\u0e25\u0e37\u0e2d\u0e08\u0e32\u0e01\u0e16\u0e39\u0e01\u0e2b\u0e31\u0e01\u0e20\u0e32\u0e29\u0e35\u0e44\u0e27\u0e49 \u0e13 \u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27 \n\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e43\u0e19\u0e01\u0e32\u0e23\u0e04\u0e33\u0e19\u0e27\u0e13\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07 \u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1a\u0e38\u0e15\u0e23\u0e0a\u0e2d\u0e1a\u0e14\u0e49\u0e27\u0e22\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e17\u0e35\u0e48\u0e22\u0e31\u0e07\u0e44\u0e21\u0e48\u0e1a\u0e23\u0e23\u0e25\u0e38\u0e19\u0e34\u0e15\u0e34\u0e20\u0e32\u0e27\u0e30\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49 \u0e41\u0e25\u0e30\u0e04\u0e27\u0e32\u0e21\u0e40\u0e1b\u0e47\u0e19\u0e2a\u0e32\u0e21\u0e35\u0e20\u0e23\u0e34\u0e22\u0e32\u0e02\u0e2d\u0e07\u0e1a\u0e34\u0e14\u0e32\u0e41\u0e25\u0e30\u0e21\u0e32\u0e23\u0e14\u0e32\u0e44\u0e14\u0e49\u0e21\u0e35\u0e2d\u0e22\u0e39\u0e48\u0e15\u0e25\u0e2d\u0e14\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35 \u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e27\u0e48\u0e32\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e02\u0e2d\u0e07\u0e1a\u0e38\u0e15\u0e23\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e02\u0e2d\u0e07\u0e1a\u0e34\u0e14\u0e32 \u0e41\u0e15\u0e48\u0e16\u0e49\u0e32\u0e04\u0e27\u0e32\u0e21\u0e40\u0e1b\u0e47\u0e19\u0e2a\u0e32\u0e21\u0e35\u0e20\u0e23\u0e34\u0e22\u0e32\u0e02\u0e2d\u0e07\u0e1a\u0e34\u0e14\u0e32\u0e41\u0e25\u0e30\u0e21\u0e32\u0e23\u0e14\u0e32\u0e21\u0e34\u0e44\u0e14\u0e49\u0e21\u0e35\u0e2d\u0e22\u0e39\u0e48\u0e15\u0e25\u0e2d\u0e14\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35 \u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e27\u0e48\u0e32\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e02\u0e2d\u0e07\u0e1a\u0e38\u0e15\u0e23\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e02\u0e2d\u0e07\u0e1a\u0e34\u0e14\u0e32\u0e2b\u0e23\u0e37\u0e2d\u0e02\u0e2d\u0e07\u0e21\u0e32\u0e23\u0e14\u0e32\u0e1c\u0e39\u0e49\u0e43\u0e0a\u0e49\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e1b\u0e01\u0e04\u0e23\u0e2d\u0e07 \u0e2b\u0e23\u0e37\u0e2d\u0e02\u0e2d\u0e07\u0e1a\u0e34\u0e14\u0e32\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e1a\u0e34\u0e14\u0e32\u0e21\u0e32\u0e23\u0e14\u0e32\u0e43\u0e0a\u0e49\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e1b\u0e01\u0e04\u0e23\u0e2d\u0e07\u0e23\u0e48\u0e27\u0e21\u0e01\u0e31\u0e19 \n\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e27\u0e23\u0e23\u0e04\u0e2a\u0e2d\u0e07\u0e43\u0e2b\u0e49\u0e43\u0e0a\u0e49\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e01\u0e31\u0e1a\u0e1a\u0e38\u0e15\u0e23\u0e1a\u0e38\u0e0d\u0e18\u0e23\u0e23\u0e21\u0e17\u0e35\u0e48\u0e22\u0e31\u0e07\u0e44\u0e21\u0e48\u0e1a\u0e23\u0e23\u0e25\u0e38\u0e19\u0e34\u0e15\u0e34\u0e20\u0e32\u0e27\u0e30\u0e0b\u0e36\u0e48\u0e07\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e14\u0e49\u0e27\u0e22\u0e42\u0e14\u0e22\u0e2d\u0e19\u0e38\u0e42\u0e25\u0e21 \n(\u0e04)\n\u0e40\u0e07\u0e34\u0e19\u0e42\u0e1a\u0e19\u0e31\u0e2a\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e41\u0e01\u0e48\u0e1c\u0e39\u0e49\u0e16\u0e37\u0e2d\u0e2b\u0e38\u0e49\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e43\u0e19\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\n(\u0e07) \u0e40\u0e07\u0e34\u0e19\u0e25\u0e14\u0e17\u0e38\u0e19\u0e02\u0e2d\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e2a\u0e48\u0e27\u0e19\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e01\u0e27\u0e48\u0e32\u0e01\u0e33\u0e44\u0e23\u0e41\u0e25\u0e30\u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e01\u0e31\u0e19\u0e44\u0e27\u0e49\u0e23\u0e27\u0e21\u0e01\u0e31\u0e19\n(\u0e08)\n\u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e17\u0e38\u0e19\u0e02\u0e2d\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e0b\u0e36\u0e48\u0e07\u0e15\u0e31\u0e49\u0e07\u0e08\u0e32\u0e01\u0e01\u0e33\u0e44\u0e23\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e21\u0e32\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e01\u0e31\u0e19\u0e44\u0e27\u0e49\u0e23\u0e27\u0e21\u0e01\u0e31\u0e19\n(\u0e09)\n\u0e1c\u0e25\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e04\u0e27\u0e1a\u0e40\u0e02\u0e49\u0e32\u0e01\u0e31\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e23\u0e31\u0e1a\u0e0a\u0e48\u0e27\u0e07\u0e01\u0e31\u0e19\n\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e25\u0e34\u0e01\u0e01\u0e31\u0e19 \u0e0b\u0e36\u0e48\u0e07\u0e15\u0e35\u0e23\u0e32\u0e04\u0e32\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e40\u0e01\u0e34\u0e19\u0e01\u0e27\u0e48\u0e32\u0e40\u0e07\u0e34\u0e19\u0e17\u0e38\u0e19\n(\u0e0a)\u00a0 \u0e1c\u0e25\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e42\u0e2d\u0e19\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19 \u0e42\u0e2d\u0e19\u0e2b\u0e19\u0e48\u0e27\u0e22\u0e25\u0e07\u0e17\u0e38\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e42\u0e2d\u0e19\u0e2b\u0e38\u0e49\u0e19 \u0e2b\u0e38\u0e49\u0e19\u0e01\u0e39\u0e49 \u0e1e\u0e31\u0e19\u0e18\u0e1a\u0e31\u0e15\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e15\u0e31\u0e4b\u0e27\u0e40\u0e07\u0e34\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e15\u0e23\u0e32\u0e2a\u0e32\u0e23\u0e41\u0e2a\u0e14\u0e07\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e43\u0e19\u0e2b\u0e19\u0e35\u0e49\u0e17\u0e35\u0e48\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e37\u0e48\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e2d\u0e2d\u0e01 \u0e23\u0e27\u0e21\u0e17\u0e31\u0e49\u0e07\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e02\u0e32\u0e22\u0e04\u0e37\u0e19\u0e2b\u0e19\u0e48\u0e27\u0e22\u0e25\u0e07\u0e17\u0e38\u0e19\u0e43\u0e2b\u0e49\u0e41\u0e01\u0e48\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e35\u0e48\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e2d\u0e07\u0e17\u0e38\u0e19\u0e23\u0e27\u0e21  \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e40\u0e09\u0e1e\u0e32\u0e30\u0e0b\u0e36\u0e48\u0e07\u0e15\u0e35\u0e23\u0e32\u0e04\u0e32\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e40\u0e01\u0e34\u0e19\u0e01\u0e27\u0e48\u0e32\u0e17\u0e35\u0e48\u0e25\u0e07\u0e17\u0e38\u0e19\n(\u0e0b)\u00a0\u00a0\u0e40\u0e07\u0e34\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e41\u0e1a\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e01\u0e33\u0e44\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e25\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e2d\u0e37\u0e48\u0e19\u0e43\u0e14\u0e43\u0e19\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e19\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e16\u0e37\u0e2d\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e23\u0e2d\u0e1a\u0e04\u0e23\u0e2d\u0e07\u0e42\u0e17\u0e40\u0e04\u0e19\u0e14\u0e34\u0e08\u0e34\u0e17\u0e31\u0e25\n(\u0e0c)\u00a0\u00a0\u0e1c\u0e25\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e42\u0e2d\u0e19\u0e04\u0e23\u0e34\u0e1b\u0e42\u0e17\u0e40\u0e04\u0e2d\u0e23\u0e4c\u0e40\u0e23\u0e19\u0e0b\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e42\u0e17\u0e40\u0e04\u0e19\u0e14\u0e34\u0e08\u0e34\u0e17\u0e31\u0e25  \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e40\u0e09\u0e1e\u0e32\u0e30\u0e0b\u0e36\u0e48\u0e07\u0e15\u0e35\u0e23\u0e32\u0e04\u0e32\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e40\u0e01\u0e34\u0e19\u0e01\u0e27\u0e48\u0e32\u0e17\u0e35\u0e48\u0e25\u0e07\u0e17\u0e38\u0e19\n(\u0e55) \u00a0\u0e40\u0e07\u0e34\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e2d\u0e37\u0e48\u0e19\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e08\u0e32\u0e01\n(\u0e01) \u0e01\u0e32\u0e23\u0e43\u0e2b\u0e49\u0e40\u0e0a\u0e48\u0e32\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2a\u0e34\u0e19\n(\u0e02)\n\u0e01\u0e32\u0e23\u0e1c\u0e34\u0e14\u0e2a\u0e31\u0e0d\u0e0d\u0e32\u0e40\u0e0a\u0e48\u0e32\u0e0b\u0e37\u0e49\u0e2d\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2a\u0e34\u0e19\n(\u0e04) \u0e01\u0e32\u0e23\u0e1c\u0e34\u0e14\u0e2a\u0e31\u0e0d\u0e0d\u0e32\u0e0b\u0e37\u0e49\u0e2d\u0e02\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e1c\u0e48\u0e2d\u0e19\n\u0e0b\u0e36\u0e48\u0e07\u0e1c\u0e39\u0e49\u0e02\u0e32\u0e22\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e04\u0e37\u0e19\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2a\u0e34\u0e19\u0e17\u0e35\u0e48\u0e0b\u0e37\u0e49\u0e2d\u0e02\u0e32\u0e22\u0e19\u0e31\u0e49\u0e19\u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e04\u0e37\u0e19\u0e40\u0e07\u0e34\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e44\u0e27\u0e49\u0e41\u0e25\u0e49\u0e27\n\u00a0 \u00a0 \u00a0 \u0e43\u0e19\u0e01\u0e23\u0e13\u0e35 (\u0e01)\n\u0e16\u0e49\u0e32\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e21\u0e35\u0e40\u0e2b\u0e15\u0e38\u0e2d\u0e31\u0e19\u0e04\u0e27\u0e23\u0e40\u0e0a\u0e37\u0e48\u0e2d\u0e27\u0e48\u0e32\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e41\u0e2a\u0e14\u0e07\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e48\u0e33\u0e44\u0e1b\u0e44\u0e21\u0e48\u0e16\u0e39\u0e01\u0e15\u0e49\u0e2d\u0e07\u0e15\u0e32\u0e21\u0e04\u0e27\u0e32\u0e21\u0e40\u0e1b\u0e47\u0e19\u0e08\u0e23\u0e34\u0e07\n\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e21\u0e35\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e19\u0e31\u0e49\u0e19\u0e15\u0e32\u0e21\u0e08\u0e33\u0e19\u0e27\u0e19\u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2a\u0e34\u0e19\u0e19\u0e31\u0e49\u0e19\u0e2a\u0e21\u0e04\u0e27\u0e23\u0e43\u0e2b\u0e49\u0e40\u0e0a\u0e48\u0e32\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e1b\u0e01\u0e15\u0e34\n\u0e41\u0e25\u0e30\u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e27\u0e48\u0e32 \u0e08\u0e33\u0e19\u0e27\u0e19\u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e19\u0e35\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e19\u0e35\u0e49\u0e08\u0e30\u0e2d\u0e38\u0e17\u0e18\u0e23\u0e13\u0e4c\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e01\u0e47\u0e44\u0e14\u0e49 \u00a0\u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e43\u0e2b\u0e49\u0e19\u0e33\u0e1a\u0e17\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e01\u0e32\u0e23\u0e2d\u0e38\u0e17\u0e18\u0e23\u0e13\u0e4c\u0e15\u0e32\u0e21\u0e2a\u0e48\u0e27\u0e19\n\u0e52 \u0e2b\u0e21\u0e27\u0e14 \u0e52 \u0e25\u0e31\u0e01\u0e29\u0e13\u0e30 \u0e52 \u0e21\u0e32\u0e43\u0e0a\u0e49\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e42\u0e14\u0e22\u0e2d\u0e19\u0e38\u0e42\u0e25\u0e21\n\u00a0 \u00a0 \u00a0 \u0e43\u0e19\u0e01\u0e23\u0e13\u0e35 (\u0e02) \u0e41\u0e25\u0e30 (\u0e04)\n\u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e27\u0e48\u0e32\u0e40\u0e07\u0e34\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e44\u0e27\u0e49\u0e41\u0e25\u0e49\u0e27\u0e41\u0e15\u0e48\u0e27\u0e31\u0e19\u0e17\u0e33\u0e2a\u0e31\u0e0d\u0e0d\u0e32\u0e08\u0e19\u0e16\u0e36\u0e07\u0e27\u0e31\u0e19\u0e1c\u0e34\u0e14\u0e2a\u0e31\u0e0d\u0e0d\u0e32\u0e17\u0e31\u0e49\u0e07\u0e2a\u0e34\u0e49\u0e19 \u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e02\u0e2d\u0e07\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e21\u0e35\u0e01\u0e32\u0e23\u0e1c\u0e34\u0e14\u0e2a\u0e31\u0e0d\u0e0d\u0e32\u0e19\u0e31\u0e49\u0e19\n(\u0e56) \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 48 <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\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49\n(\u0e51)  \u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e44\u0e14\u0e49\u0e2b\u0e31\u0e01\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e52 \u0e17\u0e27\u0e34 \u0e16\u0e36\u0e07\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e57 \u0e2b\u0e23\u0e37\u0e2d\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e55\u0e57 \u0e40\u0e1a\u0e0d\u0e08 \u0e41\u0e25\u0e49\u0e27 \u0e40\u0e2b\u0e25\u0e37\u0e2d\u0e40\u0e17\u0e48\u0e32\u0e43\u0e14\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e2a\u0e38\u0e17\u0e18\u0e34 \u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e43\u0e19\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e17\u0e49\u0e32\u0e22\u0e2b\u0e21\u0e27\u0e14\u0e19\u0e35\u0e49\n(\u0e52)  \u00a0\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48 \u0e51\u0e52\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17\u0e02\u0e36\u0e49\u0e19\u0e44\u0e1b \u0e01\u0e32\u0e23\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21 (\u0e51) \u0e43\u0e2b\u0e49\u0e40\u0e2a\u0e35\u0e22\u0e44\u0e21\u0e48\u0e19\u0e49\u0e2d\u0e22\u0e01\u0e27\u0e48\u0e32\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30 \u0e50.\u0e55 \u0e02\u0e2d\u0e07\u0e22\u0e2d\u0e14\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19 \n\u0e01\u0e32\u0e23\u0e19\u0e31\u0e1a\u0e08\u0e33\u0e19\u0e27\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e15\u0e32\u0e21 (\u0e52) \u0e44\u0e21\u0e48\u0e23\u0e27\u0e21\u0e16\u0e36\u0e07\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 (\u0e51)  \n(\u0e53)  \u00a0\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e30\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30 \u0e51\u0e55.\u0e50 \u0e02\u0e2d\u0e07\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e19\u0e33\u0e44\u0e1b\u0e23\u0e27\u0e21\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21 (\u0e51) \u0e41\u0e25\u0e30 (\u0e52) \u0e01\u0e47\u0e44\u0e14\u0e49 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 (\u0e54) (\u0e01) \u0e41\u0e25\u0e30 (\u0e0a) \u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49\n(\u0e01) \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e1e\u0e31\u0e19\u0e18\u0e1a\u0e31\u0e15\u0e23 \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e40\u0e07\u0e34\u0e19\u0e1d\u0e32\u0e01\u0e18\u0e19\u0e32\u0e04\u0e32\u0e23\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23 \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e40\u0e07\u0e34\u0e19\u0e1d\u0e32\u0e01\u0e2a\u0e2b\u0e01\u0e23\u0e13\u0e4c \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e2b\u0e38\u0e49\u0e19\u0e01\u0e39\u0e49 \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e15\u0e31\u0e4b\u0e27\u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e37\u0e48\u0e19 \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e40\u0e07\u0e34\u0e19\u0e01\u0e39\u0e49\u0e22\u0e37\u0e21\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e37\u0e48\u0e19 \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e2a\u0e16\u0e32\u0e1a\u0e31\u0e19\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e21\u0e35\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e42\u0e14\u0e22\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e02\u0e2d\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\u0e08\u0e31\u0e14\u0e15\u0e31\u0e49\u0e07\u0e02\u0e36\u0e49\u0e19\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e43\u0e2b\u0e49\u0e01\u0e39\u0e49\u0e22\u0e37\u0e21\u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e40\u0e01\u0e29\u0e15\u0e23\u0e01\u0e23\u0e23\u0e21 \u0e1e\u0e32\u0e13\u0e34\u0e0a\u0e22\u0e01\u0e23\u0e23\u0e21 \u0e2b\u0e23\u0e37\u0e2d\u0e2d\u0e38\u0e15\u0e2a\u0e32\u0e2b\u0e01\u0e23\u0e23\u0e21\n(\u0e02) \u0e1c\u0e25\u0e15\u0e48\u0e32\u0e07\u0e23\u0e30\u0e2b\u0e27\u0e48\u0e32\u0e07\u0e23\u0e32\u0e04\u0e32\u0e44\u0e16\u0e48\u0e16\u0e2d\u0e19\u0e01\u0e31\u0e1a\u0e23\u0e32\u0e04\u0e32\u0e08\u0e33\u0e2b\u0e19\u0e48\u0e32\u0e22\u0e15\u0e31\u0e4b\u0e27\u0e40\u0e07\u0e34\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e15\u0e23\u0e32\u0e2a\u0e32\u0e23\u0e41\u0e2a\u0e14\u0e07\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e43\u0e19\u0e2b\u0e19\u0e35\u0e49\u0e17\u0e35\u0e48\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e37\u0e48\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e2d\u0e2d\u0e01\n(\u0e04) \u0e1c\u0e25\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e42\u0e2d\u0e19\u0e1e\u0e31\u0e19\u0e18\u0e1a\u0e31\u0e15\u0e23 \u0e2b\u0e38\u0e49\u0e19\u0e01\u0e39\u0e49 \u0e2b\u0e23\u0e37\u0e2d\u0e15\u0e31\u0e4b\u0e27\u0e40\u0e07\u0e34\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e15\u0e23\u0e32\u0e2a\u0e32\u0e23\u0e41\u0e2a\u0e14\u0e07\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e43\u0e19\u0e2b\u0e19\u0e35\u0e49\u0e17\u0e35\u0e48\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e37\u0e48\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e2d\u0e2d\u0e01  \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e40\u0e09\u0e1e\u0e32\u0e30\u0e17\u0e35\u0e48\u0e15\u0e35\u0e23\u0e32\u0e04\u0e32\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e40\u0e01\u0e34\u0e19\u0e01\u0e27\u0e48\u0e32\u0e17\u0e35\u0e48\u0e25\u0e07\u0e17\u0e38\u0e19\n\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e0b\u0e36\u0e48\u0e07\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\u0e08\u0e30\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30 \u0e51\u0e50.\u0e50 \u0e02\u0e2d\u0e07\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e19\u0e33\u0e44\u0e1b\u0e23\u0e27\u0e21\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21 (\u0e51) \u0e41\u0e25\u0e30 (\u0e52) \u0e01\u0e47\u0e44\u0e14\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 (\u0e54) (\u0e02) \u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e08\u0e32\u0e01\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e35\u0e48\u0e15\u0e31\u0e49\u0e07\u0e02\u0e36\u0e49\u0e19\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e44\u0e17\u0e22 \u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e16\u0e32\u0e1a\u0e31\u0e19\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e21\u0e35\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e42\u0e14\u0e22\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e02\u0e2d\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\u0e08\u0e31\u0e14\u0e15\u0e31\u0e49\u0e07\u0e02\u0e36\u0e49\u0e19\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e43\u0e2b\u0e49\u0e01\u0e39\u0e49\u0e22\u0e37\u0e21\u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e40\u0e01\u0e29\u0e15\u0e23\u0e01\u0e23\u0e23\u0e21 \u0e1e\u0e32\u0e13\u0e34\u0e0a\u0e22\u0e01\u0e23\u0e23\u0e21 \u0e2b\u0e23\u0e37\u0e2d\u0e2d\u0e38\u0e15\u0e2a\u0e32\u0e2b\u0e01\u0e23\u0e23\u0e21 \n(\u0e54)   \u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e30\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e19\u0e33\u0e44\u0e1b\u0e23\u0e27\u0e21\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21\n(\u0e51) \u0e41\u0e25\u0e30 (\u0e52) \u0e01\u0e47\u0e44\u0e14\u0e49 \u0e40\u0e09\u0e1e\u0e32\u0e30\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 (\u0e58) \u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e02\u0e32\u0e22\u0e2d\u0e2a\u0e31\u0e07\u0e2b\u0e32\u0e23\u0e34\u0e21\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2d\u0e31\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e21\u0e23\u0e14\u0e01\u0e2b\u0e23\u0e37\u0e2d\u0e2d\u0e2a\u0e31\u0e07\u0e2b\u0e32\u0e23\u0e34\u0e21\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e21\u0e32\u0e42\u0e14\u0e22\u0e21\u0e34\u0e44\u0e14\u0e49\u0e21\u0e38\u0e48\u0e07\u0e43\u0e19\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23\u0e04\u0e49\u0e32\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e32\u0e01\u0e33\u0e44\u0e23\n\u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49\n(\u0e01) \u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e02\u0e32\u0e22\u0e2d\u0e2a\u0e31\u0e07\u0e2b\u0e32\u0e23\u0e34\u0e21\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2d\u0e31\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e21\u0e23\u0e14\u0e01\u0e2b\u0e23\u0e37\u0e2d\u0e2d\u0e2a\u0e31\u0e07\u0e2b\u0e32\u0e23\u0e34\u0e21\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e43\u0e2b\u0e49\u0e42\u0e14\u0e22\u0e40\u0e2a\u0e19\u0e48\u0e2b\u0e32\n\u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e04\u0e48\u0e32\u0e43\u0e0a\u0e49\u0e08\u0e48\u0e32\u0e22\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30 \u0e55\u0e50 \u0e02\u0e2d\u0e07\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49 \u0e40\u0e2b\u0e25\u0e37\u0e2d\u0e40\u0e17\u0e48\u0e32\u0e43\u0e14\u0e16\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e2a\u0e38\u0e17\u0e18\u0e34\u0e41\u0e25\u0e49\u0e27\u0e2b\u0e32\u0e23\u0e14\u0e49\u0e27\u0e22\u0e08\u0e33\u0e19\u0e27\u0e19\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e16\u0e37\u0e2d\u0e04\u0e23\u0e2d\u0e07\u0e44\u0e14\u0e49\u0e1c\u0e25\u0e25\u0e31\u0e1e\u0e18\u0e4c\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e40\u0e17\u0e48\u0e32\u0e43\u0e14\n\u0e43\u0e2b\u0e49\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\n\u0e44\u0e14\u0e49\u0e40\u0e17\u0e48\u0e32\u0e43\u0e14\u0e43\u0e2b\u0e49\u0e04\u0e39\u0e13\u0e14\u0e49\u0e27\u0e22\u0e08\u0e33\u0e19\u0e27\u0e19\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e16\u0e37\u0e2d\u0e04\u0e23\u0e2d\u0e07\u0e1c\u0e25\u0e25\u0e31\u0e1e\u0e18\u0e4c\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\n(\u0e02)\n\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e02\u0e32\u0e22\u0e2d\u0e2a\u0e31\u0e07\u0e2b\u0e32\u0e23\u0e34\u0e21\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e21\u0e32\u0e42\u0e14\u0e22\u0e17\u0e32\u0e07\u0e2d\u0e37\u0e48\u0e19\u0e19\u0e2d\u0e01\u0e08\u0e32\u0e01 (\u0e01) \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e04\u0e48\u0e32\u0e43\u0e0a\u0e49\u0e08\u0e48\u0e32\u0e22\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e42\u0e14\u0e22\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32\n\u0e40\u0e2b\u0e25\u0e37\u0e2d\u0e40\u0e17\u0e48\u0e32\u0e43\u0e14\u0e16\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e2a\u0e38\u0e17\u0e18\u0e34 \u0e41\u0e25\u0e49\u0e27\u0e2b\u0e32\u0e23\u0e14\u0e49\u0e27\u0e22\u0e08\u0e33\u0e19\u0e27\u0e19\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e16\u0e37\u0e2d\u0e04\u0e23\u0e2d\u0e07\n\u0e44\u0e14\u0e49\u0e1c\u0e25\u0e25\u0e31\u0e1e\u0e18\u0e4c\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e40\u0e17\u0e48\u0e32\u0e43\u0e14 \u0e43\u0e2b\u0e49\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49 \u0e44\u0e14\u0e49\u0e40\u0e17\u0e48\u0e32\u0e43\u0e14\u0e43\u0e2b\u0e49\u0e04\u0e39\u0e13\u0e14\u0e49\u0e27\u0e22\u0e08\u0e33\u0e19\u0e27\u0e19\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e16\u0e37\u0e2d\u0e04\u0e23\u0e2d\u0e07\n\u0e1c\u0e25\u0e25\u0e31\u0e1e\u0e18\u0e4c\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e19\u0e33\u0e44\u0e1b\u0e23\u0e27\u0e21\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21 (\u0e51) \u0e41\u0e25\u0e30 (\u0e52) \u0e40\u0e21\u0e37\u0e48\u0e2d\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e41\u0e25\u0e49\u0e27\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30 \u0e52\u0e50 \u0e02\u0e2d\u0e07\u0e23\u0e32\u0e04\u0e32\u0e02\u0e32\u0e22 \n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e42\u0e14\u0e22\u0e19\u0e33\u0e44\u0e1b\u0e23\u0e27\u0e21\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21 (\u0e51) \u0e41\u0e25\u0e30 (\u0e52) \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e04\u0e48\u0e32\u0e43\u0e0a\u0e49\u0e08\u0e48\u0e32\u0e22\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30 \u0e55\u0e50 \u0e02\u0e2d\u0e07\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21 (\u0e01) \u0e2b\u0e23\u0e37\u0e2d\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e42\u0e14\u0e22\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32\u0e15\u0e32\u0e21 (\u0e02) \u0e41\u0e25\u0e49\u0e27\u0e41\u0e15\u0e48\u0e01\u0e23\u0e13\u0e35 \u0e40\u0e2b\u0e25\u0e37\u0e2d\u0e40\u0e17\u0e48\u0e32\u0e43\u0e14\u0e19\u0e33\u0e44\u0e1b\u0e23\u0e27\u0e21\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e01\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e2d\u0e37\u0e48\u0e19\n\u0e04\u0e33\u0e27\u0e48\u0e32 \u201c\u0e08\u0e33\u0e19\u0e27\u0e19\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e16\u0e37\u0e2d\u0e04\u0e23\u0e2d\u0e07\u201d \u0e43\u0e19 (\u0e01) \u0e2b\u0e23\u0e37\u0e2d (\u0e02) \u0e2b\u0e21\u0e32\u0e22\u0e16\u0e36\u0e07\u0e08\u0e33\u0e19\u0e27\u0e19\u0e1b\u0e35\u0e19\u0e31\u0e1a\u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e01\u0e23\u0e23\u0e21\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e4c\u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e04\u0e23\u0e2d\u0e1a\u0e04\u0e23\u0e2d\u0e07\u0e43\u0e19\u0e2d\u0e2a\u0e31\u0e07\u0e2b\u0e32\u0e23\u0e34\u0e21\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c \u0e16\u0e36\u0e07\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e42\u0e2d\u0e19\u0e01\u0e23\u0e23\u0e21\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e4c\u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e04\u0e23\u0e2d\u0e1a\u0e04\u0e23\u0e2d\u0e07\u0e43\u0e19\u0e2d\u0e2a\u0e31\u0e07\u0e2b\u0e32\u0e23\u0e34\u0e21\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e19\u0e31\u0e49\u0e19 \u0e16\u0e49\u0e32\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e34\u0e1a\u0e1b\u0e35\u0e43\u0e2b\u0e49\u0e19\u0e31\u0e1a\u0e40\u0e1e\u0e35\u0e22\u0e07\u0e2a\u0e34\u0e1a\u0e1b\u0e35 \u0e41\u0e25\u0e30\u0e40\u0e28\u0e29\u0e02\u0e2d\u0e07\u0e1b\u0e35\u0e43\u0e2b\u0e49\u0e19\u0e31\u0e1a\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e1b\u0e35\n(\u0e54\/\u0e51)  \u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e30\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30 \u0e55 \u0e02\u0e2d\u0e07\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e2a\u0e48\u0e27\u0e19\u0e17\u0e35\u0e48\u0e40\u0e01\u0e34\u0e19\u0e22\u0e35\u0e48\u0e2a\u0e34\u0e1a\u0e25\u0e49\u0e32\u0e19\u0e1a\u0e32\u0e17 \u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e19\u0e33\u0e44\u0e1b\u0e23\u0e27\u0e21\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21 (\u0e51) \u0e41\u0e25\u0e30 (\u0e52) \u0e01\u0e47\u0e44\u0e14\u0e49 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 (\u0e58) \u0e17\u0e35\u0e48\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e42\u0e2d\u0e19\u0e01\u0e23\u0e23\u0e21\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e4c\u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e04\u0e23\u0e2d\u0e1a\u0e04\u0e23\u0e2d\u0e07\u0e43\u0e19\u0e2d\u0e2a\u0e31\u0e07\u0e2b\u0e32\u0e23\u0e34\u0e21\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e21\u0e35\u0e04\u0e48\u0e32\u0e15\u0e2d\u0e1a\u0e41\u0e17\u0e19\u0e43\u0e2b\u0e49\u0e41\u0e01\u0e48\u0e1a\u0e38\u0e15\u0e23\u0e0a\u0e2d\u0e1a\u0e14\u0e49\u0e27\u0e22\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e0b\u0e36\u0e48\u0e07\u0e44\u0e21\u0e48\u0e23\u0e27\u0e21\u0e16\u0e36\u0e07\u0e1a\u0e38\u0e15\u0e23\u0e1a\u0e38\u0e0d\u0e18\u0e23\u0e23\u0e21 \u0e17\u0e35\u0e48\u0e44\u0e21\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e22\u0e01\u0e40\u0e27\u0e49\u0e19\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e52 (\u0e52\u0e56)\n(\u0e55)  \u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e30\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e19\u0e33\u0e44\u0e1b\u0e23\u0e27\u0e21\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21 (\u0e51) \u0e41\u0e25\u0e30 (\u0e52) \u0e01\u0e47\u0e44\u0e14\u0e49 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\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 (\u0e51) \u0e41\u0e25\u0e30 (\u0e52) \u0e0b\u0e36\u0e48\u0e07\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e19\u0e32\u0e22\u0e08\u0e49\u0e32\u0e07\u0e08\u0e48\u0e32\u0e22\u0e43\u0e2b\u0e49\u0e04\u0e23\u0e31\u0e49\u0e07\u0e40\u0e14\u0e35\u0e22\u0e27\u0e40\u0e1e\u0e23\u0e32\u0e30\u0e40\u0e2b\u0e15\u0e38\u0e2d\u0e2d\u0e01\u0e08\u0e32\u0e01\u0e07\u0e32\u0e19 \u0e0b\u0e36\u0e48\u0e07\u0e44\u0e14\u0e49\u0e04\u0e33\u0e19\u0e27\u0e13\u0e08\u0e48\u0e32\u0e22\u0e08\u0e32\u0e01\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e17\u0e33\u0e07\u0e32\u0e19\u0e41\u0e25\u0e30\u0e44\u0e14\u0e49\u0e08\u0e48\u0e32\u0e22\u0e15\u0e32\u0e21\u0e2b\u0e25\u0e31\u0e01\u0e40\u0e01\u0e13\u0e11\u0e4c \u0e27\u0e34\u0e18\u0e35\u0e01\u0e32\u0e23 \u0e41\u0e25\u0e30\u0e40\u0e07\u0e37\u0e48\u0e2d\u0e19\u0e44\u0e02\u0e17\u0e35\u0e48\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14 \u0e42\u0e14\u0e22\u0e43\u0e2b\u0e49\u0e19\u0e33\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e2b\u0e31\u0e01\u0e04\u0e48\u0e32\u0e43\u0e0a\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e1b\u0e47\u0e19\u0e08\u0e33\u0e19\u0e27\u0e19\u0e40\u0e17\u0e48\u0e32\u0e01\u0e31\u0e1a \u0e57,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17 \u0e04\u0e39\u0e13\u0e14\u0e49\u0e27\u0e22\u0e08\u0e33\u0e19\u0e27\u0e19\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e17\u0e33\u0e07\u0e32\u0e19\u0e41\u0e15\u0e48\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19 \u0e40\u0e2b\u0e25\u0e37\u0e2d\u0e40\u0e17\u0e48\u0e32\u0e43\u0e14\u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e04\u0e48\u0e32\u0e43\u0e0a\u0e49\u0e08\u0e48\u0e32\u0e22\u0e2d\u0e35\u0e01\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30 \u0e55\u0e50 \u0e02\u0e2d\u0e07\u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e40\u0e2b\u0e25\u0e37\u0e2d\u0e19\u0e31\u0e49\u0e19\u0e41\u0e25\u0e49\u0e27\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e08\u0e48\u0e32\u0e22\u0e43\u0e19\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e40\u0e07\u0e34\u0e19\u0e1a\u0e33\u0e40\u0e2b\u0e19\u0e47\u0e08\u0e08\u0e33\u0e19\u0e27\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e41\u0e25\u0e30\u0e40\u0e07\u0e34\u0e19\u0e1a\u0e33\u0e19\u0e32\u0e0d\u0e2d\u0e35\u0e01\u0e08\u0e33\u0e19\u0e27\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07 \u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e27\u0e48\u0e32\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e43\u0e19\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e40\u0e07\u0e34\u0e19\u0e1a\u0e33\u0e40\u0e2b\u0e19\u0e47\u0e08\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19\u0e0b\u0e36\u0e48\u0e07\u0e19\u0e32\u0e22\u0e08\u0e49\u0e32\u0e07\u0e08\u0e48\u0e32\u0e22\u0e43\u0e2b\u0e49\u0e04\u0e23\u0e31\u0e49\u0e07\u0e40\u0e14\u0e35\u0e22\u0e27\u0e40\u0e1e\u0e23\u0e32\u0e30\u0e40\u0e2b\u0e15\u0e38\u0e2d\u0e2d\u0e01\u0e08\u0e32\u0e01\u0e07\u0e32\u0e19\u0e41\u0e25\u0e30\u0e43\u0e2b\u0e49\u0e25\u0e14\u0e04\u0e48\u0e32\u0e43\u0e0a\u0e49\u0e08\u0e48\u0e32\u0e22\u0e08\u0e33\u0e19\u0e27\u0e19 \u0e57,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17 \u0e25\u0e07\u0e40\u0e2b\u0e25\u0e37\u0e2d \u0e53,\u0e55\u0e50\u0e50 \u0e1a\u0e32\u0e17\n\u0e08\u0e33\u0e19\u0e27\u0e19\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e17\u0e33\u0e07\u0e32\u0e19\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07 \u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e40\u0e07\u0e34\u0e19\u0e1a\u0e33\u0e40\u0e2b\u0e19\u0e47\u0e08\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e07\u0e34\u0e19\u0e2d\u0e37\u0e48\u0e19\u0e43\u0e14\u0e43\u0e19\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e19 \u0e17\u0e35\u0e48\u0e17\u0e32\u0e07\u0e23\u0e32\u0e0a\u0e01\u0e32\u0e23\u0e08\u0e48\u0e32\u0e22 \u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e08\u0e33\u0e19\u0e27\u0e19\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e43\u0e0a\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e01\u0e13\u0e11\u0e4c\u0e04\u0e33\u0e19\u0e27\u0e13\u0e40\u0e07\u0e34\u0e19\u0e1a\u0e33\u0e40\u0e2b\u0e19\u0e47\u0e08\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e07\u0e34\u0e19\u0e2d\u0e37\u0e48\u0e19\u0e43\u0e19\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e19\u0e19\u0e31\u0e49\u0e19\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22 \u0e23\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e1a \u0e2b\u0e23\u0e37\u0e2d\u0e02\u0e49\u0e2d\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e02\u0e2d\u0e07\u0e17\u0e32\u0e07\u0e23\u0e32\u0e0a\u0e01\u0e32\u0e23\n\u0e43\u0e19\u0e01\u0e32\u0e23\u0e04\u0e33\u0e19\u0e27\u0e13\u0e08\u0e33\u0e19\u0e27\u0e19\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e17\u0e33\u0e07\u0e32\u0e19 \u0e19\u0e2d\u0e01\u0e08\u0e32\u0e01\u0e01\u0e23\u0e13\u0e35\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2a\u0e32\u0e21 \u0e40\u0e28\u0e29\u0e02\u0e2d\u0e07\u0e1b\u0e35 \u0e16\u0e49\u0e32\u0e16\u0e36\u0e07\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e23\u0e49\u0e2d\u0e22\u0e41\u0e1b\u0e14\u0e2a\u0e34\u0e1a\u0e2a\u0e32\u0e21\u0e27\u0e31\u0e19\u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e1b\u0e35 \u0e16\u0e49\u0e32\u0e44\u0e21\u0e48\u0e16\u0e36\u0e07\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e23\u0e49\u0e2d\u0e22\u0e41\u0e1b\u0e14\u0e2a\u0e34\u0e1a\u0e2a\u0e32\u0e21\u0e27\u0e31\u0e19\u0e43\u0e2b\u0e49\u0e1b\u0e31\u0e14\u0e17\u0e34\u0e49\u0e07\n(\u0e56)  \u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e30\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30 \u0e55 \u0e02\u0e2d\u0e07\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e2a\u0e48\u0e27\u0e19\u0e17\u0e35\u0e48\u0e40\u0e01\u0e34\u0e19\u0e22\u0e35\u0e48\u0e2a\u0e34\u0e1a\u0e25\u0e49\u0e32\u0e19\u0e1a\u0e32\u0e17 \u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e19\u0e33\u0e44\u0e1b\u0e23\u0e27\u0e21\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21 (\u0e51) \u0e41\u0e25\u0e30 (\u0e52) \u0e01\u0e47\u0e44\u0e14\u0e49 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 (\u0e58) \u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e2d\u0e38\u0e1b\u0e01\u0e32\u0e23\u0e30\u0e2b\u0e23\u0e37\u0e2d\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e43\u0e2b\u0e49\u0e42\u0e14\u0e22\u0e40\u0e2a\u0e19\u0e48\u0e2b\u0e32\u0e08\u0e32\u0e01\u0e1a\u0e38\u0e1e\u0e01\u0e32\u0e23\u0e35 \u0e1c\u0e39\u0e49\u0e2a\u0e37\u0e1a\u0e2a\u0e31\u0e19\u0e14\u0e32\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e39\u0e48\u0e2a\u0e21\u0e23\u0e2a \u0e17\u0e35\u0e48\u0e44\u0e21\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e22\u0e01\u0e40\u0e27\u0e49\u0e19\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e52 (\u0e52\u0e57)\n(\u0e57)  \u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e30\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30 \u0e55 \u0e02\u0e2d\u0e07\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e2a\u0e48\u0e27\u0e19\u0e17\u0e35\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e34\u0e1a\u0e25\u0e49\u0e32\u0e19\u0e1a\u0e32\u0e17 \u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e19\u0e33\u0e44\u0e1b\u0e23\u0e27\u0e21\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21 (\u0e51) \u0e41\u0e25\u0e30 (\u0e52) \u0e01\u0e47\u0e44\u0e14\u0e49 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 (\u0e58) \u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e2d\u0e38\u0e1b\u0e01\u0e32\u0e23\u0e30\u0e42\u0e14\u0e22\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e18\u0e23\u0e23\u0e21\u0e08\u0e23\u0e23\u0e22\u0e32\u0e2b\u0e23\u0e37\u0e2d\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e43\u0e2b\u0e49\u0e42\u0e14\u0e22\u0e40\u0e2a\u0e19\u0e48\u0e2b\u0e32\u0e40\u0e19\u0e37\u0e48\u0e2d\u0e07\u0e43\u0e19\u0e1e\u0e34\u0e18\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e15\u0e32\u0e21\u0e42\u0e2d\u0e01\u0e32\u0e2a\u0e41\u0e2b\u0e48\u0e07\u0e02\u0e19\u0e1a\u0e18\u0e23\u0e23\u0e21\u0e40\u0e19\u0e35\u0e22\u0e21\u0e1b\u0e23\u0e30\u0e40\u0e1e\u0e13\u0e35  \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e08\u0e32\u0e01\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e0b\u0e36\u0e48\u0e07\u0e21\u0e34\u0e43\u0e0a\u0e48\u0e1a\u0e38\u0e1e\u0e01\u0e32\u0e23\u0e35 \u0e1c\u0e39\u0e49\u0e2a\u0e37\u0e1a\u0e2a\u0e31\u0e19\u0e14\u0e32\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e39\u0e48\u0e2a\u0e21\u0e23\u0e2a \u0e17\u0e35\u0e48\u0e44\u0e21\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e22\u0e01\u0e40\u0e27\u0e49\u0e19\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e52 (\u0e52\u0e58)<\/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 47 <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\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 \u0e40\u0e21\u0e37\u0e48\u0e2d\u0e44\u0e14\u0e49\u0e2b\u0e31\u0e01\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e52 \u0e17\u0e27\u0e34 \u0e16\u0e36\u0e07\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e56 \u0e41\u0e25\u0e49\u0e27 \u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e32\u0e23\u0e1a\u0e23\u0e23\u0e40\u0e17\u0e32\u0e20\u0e32\u0e23\u0e30\u0e20\u0e32\u0e29\u0e35 \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e44\u0e14\u0e49\u0e2d\u0e35\u0e01\u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49\n(\u0e51) \u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e43\u0e2b\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\n(\u0e01)\u00a0 \u00a0\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49 \u0e56\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17\n(\u0e02)\u00a0 \u00a0\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49 \u0e56\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17\n(\u0e04)\u00a0 \u00a0\u0e1a\u0e38\u0e15\u0e23\n(\u0e51)  \u0e1a\u0e38\u0e15\u0e23\u0e0a\u0e2d\u0e1a\u0e14\u0e49\u0e27\u0e22\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49 \u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e15\u0e23\u0e0a\u0e2d\u0e1a\u0e14\u0e49\u0e27\u0e22\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e02\u0e2d\u0e07\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49 \u0e04\u0e19\u0e25\u0e30 \u0e53\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17 \u0e41\u0e25\u0e30\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1a\u0e38\u0e15\u0e23\u0e0a\u0e2d\u0e1a\u0e14\u0e49\u0e27\u0e22\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48\u0e04\u0e19\u0e17\u0e35\u0e48\u0e2a\u0e2d\u0e07\u0e40\u0e1b\u0e47\u0e19\u0e15\u0e49\u0e19\u0e44\u0e1b\u0e17\u0e35\u0e48\u0e40\u0e01\u0e34\u0e14\u0e43\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e25\u0e31\u0e07\u0e1b\u0e35 \u0e1e.\u0e28. \u0e52\u0e55\u0e56\u0e51 \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e44\u0e14\u0e49\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e2d\u0e35\u0e01\u0e04\u0e19\u0e25\u0e30 \u0e53\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17 \u0e42\u0e14\u0e22\u0e43\u0e19\u0e01\u0e32\u0e23\u0e19\u0e31\u0e1a\u0e25\u0e33\u0e14\u0e31\u0e1a\u0e1a\u0e38\u0e15\u0e23 \u0e43\u0e2b\u0e49\u0e19\u0e31\u0e1a\u0e25\u0e33\u0e14\u0e31\u0e1a\u0e02\u0e2d\u0e07\u0e1a\u0e38\u0e15\u0e23\u0e17\u0e38\u0e01\u0e04\u0e19\u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e08\u0e30\u0e21\u0e35\u0e0a\u0e35\u0e27\u0e34\u0e15\u0e2d\u0e22\u0e39\u0e48\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e01\u0e47\u0e15\u0e32\u0e21\n(\u0e52) \u0e1a\u0e38\u0e15\u0e23\u0e1a\u0e38\u0e0d\u0e18\u0e23\u0e23\u0e21\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49 \u0e04\u0e19\u0e25\u0e30 \u0e53\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17 \u0e41\u0e15\u0e48\u0e23\u0e27\u0e21\u0e01\u0e31\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e32\u0e21\u0e04\u0e19\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e21\u0e35\u0e1a\u0e38\u0e15\u0e23\u0e17\u0e31\u0e49\u0e07 (\u0e51) \u0e41\u0e25\u0e30 (\u0e52) \u0e01\u0e32\u0e23\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1a\u0e38\u0e15\u0e23 \u0e43\u0e2b\u0e49\u0e19\u0e33\u0e1a\u0e38\u0e15\u0e23\u0e15\u0e32\u0e21 (\u0e51) \u0e17\u0e31\u0e49\u0e07\u0e2b\u0e21\u0e14\u0e21\u0e32\u0e2b\u0e31\u0e01\u0e01\u0e48\u0e2d\u0e19 \u0e41\u0e25\u0e49\u0e27\u0e08\u0e36\u0e07\u0e19\u0e33\u0e1a\u0e38\u0e15\u0e23\u0e15\u0e32\u0e21 (\u0e52) \u0e21\u0e32\u0e2b\u0e31\u0e01 \u0e40\u0e27\u0e49\u0e19\u0e41\u0e15\u0e48\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e21\u0e35\u0e1a\u0e38\u0e15\u0e23\u0e15\u0e32\u0e21 (\u0e51) \u0e17\u0e35\u0e48\u0e21\u0e35\u0e0a\u0e35\u0e27\u0e34\u0e15\u0e2d\u0e22\u0e39\u0e48\u0e23\u0e27\u0e21\u0e40\u0e1b\u0e47\u0e19\u0e08\u0e33\u0e19\u0e27\u0e19\u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48\u0e2a\u0e32\u0e21\u0e04\u0e19\u0e02\u0e36\u0e49\u0e19\u0e44\u0e1b \u0e08\u0e30\u0e19\u0e33\u0e1a\u0e38\u0e15\u0e23\u0e15\u0e32\u0e21 (\u0e52) \u0e21\u0e32\u0e2b\u0e31\u0e01\u0e44\u0e21\u0e48\u0e44\u0e14\u0e49 \u0e41\u0e15\u0e48\u0e16\u0e49\u0e32\u0e1a\u0e38\u0e15\u0e23\u0e15\u0e32\u0e21 (\u0e51) \u0e21\u0e35\u0e08\u0e33\u0e19\u0e27\u0e19\u0e44\u0e21\u0e48\u0e16\u0e36\u0e07\u0e2a\u0e32\u0e21\u0e04\u0e19 \u0e43\u0e2b\u0e49\u0e19\u0e33\u0e1a\u0e38\u0e15\u0e23\u0e15\u0e32\u0e21 (\u0e52) \u0e21\u0e32\u0e2b\u0e31\u0e01\u0e44\u0e14\u0e49 \u0e42\u0e14\u0e22\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e23\u0e27\u0e21\u0e01\u0e31\u0e1a\u0e1a\u0e38\u0e15\u0e23\u0e15\u0e32\u0e21 (\u0e51) \u0e41\u0e25\u0e49\u0e27\u0e15\u0e49\u0e2d\u0e07\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e32\u0e21\u0e04\u0e19\n\u0e01\u0e32\u0e23\u0e19\u0e31\u0e1a\u0e08\u0e33\u0e19\u0e27\u0e19\u0e1a\u0e38\u0e15\u0e23 \u0e43\u0e2b\u0e49\u0e19\u0e31\u0e1a\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e1a\u0e38\u0e15\u0e23\u0e17\u0e35\u0e48\u0e21\u0e35\u0e0a\u0e35\u0e27\u0e34\u0e15\u0e2d\u0e22\u0e39\u0e48\u0e15\u0e32\u0e21\u0e25\u0e33\u0e14\u0e31\u0e1a\u0e2d\u0e32\u0e22\u0e38\u0e2a\u0e39\u0e07\u0e2a\u0e38\u0e14\u0e02\u0e2d\u0e07\u0e1a\u0e38\u0e15\u0e23 \u0e42\u0e14\u0e22\u0e43\u0e2b\u0e49\u0e19\u0e31\u0e1a\u0e23\u0e27\u0e21\u0e17\u0e31\u0e49\u0e07\u0e1a\u0e38\u0e15\u0e23\u0e17\u0e35\u0e48\u0e44\u0e21\u0e48\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e40\u0e01\u0e13\u0e11\u0e4c\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e14\u0e49\u0e27\u0e22\n\u0e01\u0e32\u0e23\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1a\u0e38\u0e15\u0e23 \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e44\u0e14\u0e49\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e1a\u0e38\u0e15\u0e23\u0e0b\u0e36\u0e48\u0e07\u0e21\u0e35\u0e2d\u0e32\u0e22\u0e38\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e22\u0e35\u0e48\u0e2a\u0e34\u0e1a\u0e2b\u0e49\u0e32\u0e1b\u0e35\u0e41\u0e25\u0e30\u0e22\u0e31\u0e07\u0e28\u0e36\u0e01\u0e29\u0e32\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e21\u0e2b\u0e32\u0e27\u0e34\u0e17\u0e22\u0e32\u0e25\u0e31\u0e22\u0e2b\u0e23\u0e37\u0e2d\u0e0a\u0e31\u0e49\u0e19\u0e2d\u0e38\u0e14\u0e21\u0e28\u0e36\u0e01\u0e29\u0e32 \u0e2b\u0e23\u0e37\u0e2d\u0e0b\u0e36\u0e48\u0e07\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e40\u0e22\u0e32\u0e27\u0e4c \u0e2b\u0e23\u0e37\u0e2d\u0e28\u0e32\u0e25\u0e2a\u0e31\u0e48\u0e07\u0e43\u0e2b\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e04\u0e19\u0e44\u0e23\u0e49\u0e04\u0e27\u0e32\u0e21\u0e2a\u0e32\u0e21\u0e32\u0e23\u0e16\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e2a\u0e21\u0e37\u0e2d\u0e19\u0e44\u0e23\u0e49\u0e04\u0e27\u0e32\u0e21\u0e2a\u0e32\u0e21\u0e32\u0e23\u0e16\u0e2d\u0e31\u0e19\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e04\u0e27\u0e32\u0e21\u0e2d\u0e38\u0e1b\u0e01\u0e32\u0e23\u0e30\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07\u0e14\u0e39 \u0e41\u0e15\u0e48\u0e21\u0e34\u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1a\u0e38\u0e15\u0e23\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e17\u0e35\u0e48\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48 \u0e53\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17\u0e02\u0e36\u0e49\u0e19\u0e44\u0e1b \u0e42\u0e14\u0e22\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e19\u0e31\u0e49\u0e19\u0e44\u0e21\u0e48\u0e40\u0e02\u0e49\u0e32\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e52\n\u0e01\u0e32\u0e23\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1a\u0e38\u0e15\u0e23\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27 \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e44\u0e14\u0e49\u0e15\u0e25\u0e2d\u0e14\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e08\u0e30\u0e2b\u0e31\u0e01\u0e44\u0e14\u0e49\u0e19\u0e31\u0e49\u0e19\u0e08\u0e30\u0e21\u0e35\u0e2d\u0e22\u0e39\u0e48\u0e15\u0e25\u0e2d\u0e14\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48 \u0e41\u0e25\u0e30\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e1a\u0e38\u0e15\u0e23\u0e1a\u0e38\u0e0d\u0e18\u0e23\u0e23\u0e21\u0e19\u0e31\u0e49\u0e19\u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e43\u0e19\u0e10\u0e32\u0e19\u0e30\u0e1a\u0e38\u0e15\u0e23\u0e1a\u0e38\u0e0d\u0e18\u0e23\u0e23\u0e21\u0e44\u0e14\u0e49\u0e41\u0e15\u0e48\u0e10\u0e32\u0e19\u0e30\u0e40\u0e14\u0e35\u0e22\u0e27\n(\u0e07)\u00a0 \u00a0\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e20\u0e31\u0e22\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e48\u0e32\u0e22\u0e44\u0e1b\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e02\u0e32\u0e22\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e0a\u0e35\u0e27\u0e34\u0e15\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21\u0e08\u0e33\u0e19\u0e27\u0e19\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e08\u0e23\u0e34\u0e07\u0e41\u0e15\u0e48\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19 \u0e51\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17\u00a0 \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e40\u0e09\u0e1e\u0e32\u0e30\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e01\u0e23\u0e21\u0e18\u0e23\u0e23\u0e21\u0e4c\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e0a\u0e35\u0e27\u0e34\u0e15\u0e21\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e40\u0e27\u0e25\u0e32\u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48\u0e2a\u0e34\u0e1a\u0e1b\u0e35\u0e02\u0e36\u0e49\u0e19\u0e44\u0e1b \u0e41\u0e25\u0e30\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e0a\u0e35\u0e27\u0e34\u0e15\u0e19\u0e31\u0e49\u0e19\u0e44\u0e14\u0e49\u0e40\u0e2d\u0e32\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e44\u0e27\u0e49\u0e01\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e23\u0e31\u0e1a\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e20\u0e31\u0e22\u0e17\u0e35\u0e48\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e0a\u0e35\u0e27\u0e34\u0e15\u0e43\u0e19\u00a0\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23 \n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e21\u0e35\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e0a\u0e35\u0e27\u0e34\u0e15\n\u0e41\u0e25\u0e30\u0e04\u0e27\u0e32\u0e21\u0e40\u0e1b\u0e47\u0e19\u0e2a\u0e32\u0e21\u0e35\u0e20\u0e23\u0e34\u0e22\u0e32\u0e44\u0e14\u0e49\u0e21\u0e35\u0e2d\u0e22\u0e39\u0e48\u0e15\u0e25\u0e2d\u0e14\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\n\u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e44\u0e14\u0e49\u0e14\u0e49\u0e27\u0e22\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e0a\u0e35\u0e27\u0e34\u0e15\u0e02\u0e2d\u0e07\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e19\u0e31\u0e49\u0e19\u0e15\u0e32\u0e21\u0e40\u0e01\u0e13\u0e11\u0e4c\u0e43\u0e19\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07\n(\u0e08)\u00a0\u00a0(\u0e22\u0e01\u0e40\u0e25\u0e34\u0e01)\n(\u0e09)\u00a0\u00a0(\u0e22\u0e01\u0e40\u0e25\u0e34\u0e01)\n(\u0e0a)\u00a0\u00a0\u0e40\u0e07\u0e34\u0e19\u0e2a\u0e30\u0e2a\u0e21\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e40\u0e02\u0e49\u0e32\u0e01\u0e2d\u0e07\u0e17\u0e38\u0e19\u0e2a\u0e33\u0e23\u0e2d\u0e07\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07\u0e0a\u0e35\u0e1e\u0e0b\u0e36\u0e48\u0e07\u0e40\u0e1b\u0e47\u0e19\u0e44\u0e1b\u0e15\u0e32\u0e21\u0e2b\u0e25\u0e31\u0e01\u0e40\u0e01\u0e13\u0e11\u0e4c \u0e27\u0e34\u0e18\u0e35\u0e01\u0e32\u0e23\u0e41\u0e25\u0e30\u0e40\u0e07\u0e37\u0e48\u0e2d\u0e19\u0e44\u0e02\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e42\u0e14\u0e22\u0e01\u0e0e\u0e01\u0e23\u0e30\u0e17\u0e23\u0e27\u0e07\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e56\u0e54 \u0e15\u0e23\u0e35 (\u0e52) \u0e15\u0e32\u0e21\u0e08\u0e33\u0e19\u0e27\u0e19\u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e08\u0e23\u0e34\u0e07\u0e41\u0e15\u0e48\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19 \u0e51\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17 \n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e2a\u0e30\u0e2a\u0e21\u0e40\u0e02\u0e49\u0e32\u0e01\u0e2d\u0e07\u0e17\u0e38\u0e19\u0e2a\u0e33\u0e23\u0e2d\u0e07\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07\u0e0a\u0e35\u0e1e\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07 \u0e41\u0e25\u0e30\u0e04\u0e27\u0e32\u0e21\u0e40\u0e1b\u0e47\u0e19\u0e2a\u0e32\u0e21\u0e35\u0e20\u0e23\u0e34\u0e22\u0e32\u0e44\u0e14\u0e49\u0e21\u0e35\u0e2d\u0e22\u0e39\u0e48\u0e15\u0e25\u0e2d\u0e14\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35 \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e44\u0e14\u0e49\u0e14\u0e49\u0e27\u0e22\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e2a\u0e30\u0e2a\u0e21\u0e02\u0e2d\u0e07\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e40\u0e02\u0e49\u0e32\u0e01\u0e2d\u0e07\u0e17\u0e38\u0e19\u0e2a\u0e33\u0e23\u0e2d\u0e07\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07\u0e0a\u0e35\u0e1e\u0e19\u0e31\u0e49\u0e19\u0e15\u0e32\u0e21\u0e40\u0e01\u0e13\u0e11\u0e4c\u0e43\u0e19\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07\n(\u0e0b)  \u0e14\u0e2d\u0e01\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e40\u0e07\u0e34\u0e19\u0e01\u0e39\u0e49\u0e22\u0e37\u0e21\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e08\u0e48\u0e32\u0e22\u0e43\u0e2b\u0e49\u0e41\u0e01\u0e48\u0e18\u0e19\u0e32\u0e04\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e16\u0e32\u0e1a\u0e31\u0e19\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e2d\u0e37\u0e48\u0e19 \u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e0a\u0e35\u0e27\u0e34\u0e15 \u0e2a\u0e2b\u0e01\u0e23\u0e13\u0e4c\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e32\u0e22\u0e08\u0e49\u0e32\u0e07 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e01\u0e39\u0e49\u0e22\u0e37\u0e21\u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e0b\u0e37\u0e49\u0e2d \u0e40\u0e0a\u0e48\u0e32\u0e0b\u0e37\u0e49\u0e2d\u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e23\u0e49\u0e32\u0e07\u0e2d\u0e32\u0e04\u0e32\u0e23\u0e2d\u0e22\u0e39\u0e48\u0e2d\u0e32\u0e28\u0e31\u0e22\u0e42\u0e14\u0e22\u0e08\u0e33\u0e19\u0e2d\u0e07\u0e2d\u0e32\u0e04\u0e32\u0e23\u0e17\u0e35\u0e48\u0e0b\u0e37\u0e49\u0e2d\u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e23\u0e49\u0e32\u0e07\u0e40\u0e1b\u0e47\u0e19\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e01\u0e32\u0e23\u0e01\u0e39\u0e49\u0e22\u0e37\u0e21\u0e40\u0e07\u0e34\u0e19\u0e19\u0e31\u0e49\u0e19 \u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e08\u0e23\u0e34\u0e07\u0e41\u0e15\u0e48\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19 \u0e51\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17  \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e15\u0e32\u0e21\u0e2b\u0e25\u0e31\u0e01\u0e40\u0e01\u0e13\u0e11\u0e4c\u0e41\u0e25\u0e30\u0e27\u0e34\u0e18\u0e35\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e42\u0e14\u0e22\u0e2d\u0e19\u0e38\u0e21\u0e31\u0e15\u0e34\u0e23\u0e31\u0e10\u0e21\u0e19\u0e15\u0e23\u0e35 \u0e41\u0e25\u0e30\u0e1b\u0e23\u0e30\u0e01\u0e32\u0e28\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \u0e2d\u0e32\u0e04\u0e32\u0e23\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e43\u0e2b\u0e49\u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e23\u0e27\u0e21\u0e16\u0e36\u0e07\u0e2d\u0e32\u0e04\u0e32\u0e23\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e17\u0e35\u0e48\u0e14\u0e34\u0e19\u0e14\u0e49\u0e27\u0e22\n(\u0e0c)\u00a0\u00a0\u0e40\u0e07\u0e34\u0e19\u0e2a\u0e21\u0e17\u0e1a\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e15\u0e19\u0e08\u0e48\u0e32\u0e22\u0e40\u0e02\u0e49\u0e32\u0e01\u0e2d\u0e07\u0e17\u0e38\u0e19\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e2a\u0e31\u0e07\u0e04\u0e21\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e2a\u0e31\u0e07\u0e04\u0e21 \u0e15\u0e32\u0e21\u0e08\u0e33\u0e19\u0e27\u0e19\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e08\u0e23\u0e34\u0e07\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49 \u0e0b\u0e36\u0e48\u0e07\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e15\u0e19\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e2a\u0e21\u0e17\u0e1a\u0e40\u0e02\u0e49\u0e32\u0e01\u0e2d\u0e07\u0e17\u0e38\u0e19\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e2a\u0e31\u0e07\u0e04\u0e21\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07 \u0e41\u0e25\u0e30\u0e04\u0e27\u0e32\u0e21\u0e40\u0e1b\u0e47\u0e19\u0e2a\u0e32\u0e21\u0e35\u0e20\u0e23\u0e34\u0e22\u0e32\u0e44\u0e14\u0e49\u0e21\u0e35\u0e2d\u0e22\u0e39\u0e48\u0e15\u0e25\u0e2d\u0e14\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35 \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e44\u0e14\u0e49\u0e14\u0e49\u0e27\u0e22 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e2a\u0e21\u0e17\u0e1a\u0e02\u0e2d\u0e07\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e40\u0e02\u0e49\u0e32\u0e01\u0e2d\u0e07\u0e17\u0e38\u0e19\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19\u0e2a\u0e31\u0e07\u0e04\u0e21\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e15\u0e32\u0e21\u0e40\u0e01\u0e13\u0e11\u0e4c\u0e43\u0e19\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07 \n(\u0e0d)  \u0e04\u0e48\u0e32\u0e2d\u0e38\u0e1b\u0e01\u0e32\u0e23\u0e30\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07\u0e14\u0e39\u0e1a\u0e34\u0e14\u0e32\u0e21\u0e32\u0e23\u0e14\u0e32\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49 \u0e23\u0e27\u0e21\u0e17\u0e31\u0e49\u0e07\u0e1a\u0e34\u0e14\u0e32\u0e21\u0e32\u0e23\u0e14\u0e32\u0e02\u0e2d\u0e07\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e04\u0e19\u0e25\u0e30\u0e2a\u0e32\u0e21\u0e2b\u0e21\u0e37\u0e48\u0e19\u0e1a\u0e32\u0e17\u0e42\u0e14\u0e22\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e15\u0e49\u0e2d\u0e07\u0e21\u0e35\u0e2d\u0e32\u0e22\u0e38\u0e2b\u0e01\u0e2a\u0e34\u0e1a\u0e1b\u0e35\u0e02\u0e36\u0e49\u0e19\u0e44\u0e1b \u0e21\u0e35\u0e23\u0e32\u0e22\u0e44\u0e14\u0e49\u0e44\u0e21\u0e48\u0e40\u0e1e\u0e35\u0e22\u0e07\u0e1e\u0e2d\u0e41\u0e01\u0e48\u0e01\u0e32\u0e23\u0e22\u0e31\u0e07\u0e0a\u0e35\u0e1e \u0e41\u0e25\u0e30\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e04\u0e27\u0e32\u0e21\u0e2d\u0e38\u0e1b\u0e01\u0e32\u0e23\u0e30\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07\u0e14\u0e39\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49  \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e15\u0e32\u0e21\u0e2b\u0e25\u0e31\u0e01\u0e40\u0e01\u0e13\u0e11\u0e4c \u0e27\u0e34\u0e18\u0e35\u0e01\u0e32\u0e23 \u0e41\u0e25\u0e30\u0e40\u0e07\u0e37\u0e48\u0e2d\u0e19\u0e44\u0e02\u0e17\u0e35\u0e48\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e1b\u0e23\u0e30\u0e01\u0e32\u0e28\u0e01\u0e33\u0e2b\u0e19\u0e14\n\u0e04\u0e48\u0e32\u0e2d\u0e38\u0e1b\u0e01\u0e32\u0e23\u0e30\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07\u0e14\u0e39\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07 \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e1b\u0e35 \u0e1e.\u0e28. \u0e52\u0e55\u0e54\u0e57 \u0e17\u0e35\u0e48\u0e08\u0e30\u0e15\u0e49\u0e2d\u0e07\u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e43\u0e19\u0e1b\u0e35 \u0e1e.\u0e28. \u0e52\u0e55\u0e54\u0e58 \u0e40\u0e1b\u0e47\u0e19\u0e15\u0e49\u0e19\u0e44\u0e1b\n(\u0e0e)\u00a0\u00a0\u0e04\u0e48\u0e32\u0e2d\u0e38\u0e1b\u0e01\u0e32\u0e23\u0e30\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07\u0e14\u0e39\u0e1a\u0e34\u0e14\u0e32\u0e21\u0e32\u0e23\u0e14\u0e32 \u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\n\u0e1a\u0e38\u0e15\u0e23\u0e0a\u0e2d\u0e1a\u0e14\u0e49\u0e27\u0e22\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e15\u0e23\u0e1a\u0e38\u0e0d\u0e18\u0e23\u0e23\u0e21\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\n\u0e1a\u0e34\u0e14\u0e32\u0e21\u0e32\u0e23\u0e14\u0e32\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e15\u0e23\u0e0a\u0e2d\u0e1a\u0e14\u0e49\u0e27\u0e22\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e02\u0e2d\u0e07\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\n\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e37\u0e48\u0e19\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e14\u0e39\u0e41\u0e25\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e41\u0e25\u0e30\u0e1e\u0e31\u0e12\u0e19\u0e32\u0e04\u0e38\u0e13\u0e20\u0e32\u0e1e\u0e0a\u0e35\u0e27\u0e34\u0e15\u0e04\u0e19\u0e1e\u0e34\u0e01\u0e32\u0e23\n\u0e04\u0e19\u0e25\u0e30\u0e2b\u0e01\u0e2b\u0e21\u0e37\u0e48\u0e19\u0e1a\u0e32\u0e17\u0e42\u0e14\u0e22\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e1b\u0e47\u0e19\u0e04\u0e19\u0e1e\u0e34\u0e01\u0e32\u0e23\u0e0b\u0e36\u0e48\u0e07\u0e21\u0e35\u0e1a\u0e31\u0e15\u0e23\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e15\u0e31\u0e27\u0e04\u0e19\u0e1e\u0e34\u0e01\u0e32\u0e23\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e41\u0e25\u0e30\u0e1e\u0e31\u0e12\u0e19\u0e32\u0e04\u0e38\u0e13\u0e20\u0e32\u0e1e\u0e0a\u0e35\u0e27\u0e34\u0e15\u0e04\u0e19\u0e1e\u0e34\u0e01\u0e32\u0e23\n\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e04\u0e19\u0e17\u0e38\u0e1e\u0e1e\u0e25\u0e20\u0e32\u0e1e \u0e21\u0e35\u0e23\u0e32\u0e22\u0e44\u0e14\u0e49\u0e44\u0e21\u0e48\u0e40\u0e1e\u0e35\u0e22\u0e07\u0e1e\u0e2d\u0e41\u0e01\u0e48\u0e01\u0e32\u0e23\u0e22\u0e31\u0e07\u0e0a\u0e35\u0e1e\n\u0e41\u0e25\u0e30\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e04\u0e27\u0e32\u0e21\u0e2d\u0e38\u0e1b\u0e01\u0e32\u0e23\u0e30\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07\u0e14\u0e39\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49 \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e15\u0e32\u0e21\u0e2b\u0e25\u0e31\u0e01\u0e40\u0e01\u0e13\u0e11\u0e4c \u0e27\u0e34\u0e18\u0e35\u0e01\u0e32\u0e23\n\u0e41\u0e25\u0e30\u0e40\u0e07\u0e37\u0e48\u0e2d\u0e19\u0e44\u0e02 \u0e23\u0e27\u0e21\u0e17\u0e31\u0e49\u0e07\u0e08\u0e33\u0e19\u0e27\u0e19\u0e04\u0e19\u0e1e\u0e34\u0e01\u0e32\u0e23\u0e41\u0e25\u0e30\u0e04\u0e19\u0e17\u0e38\u0e1e\u0e1e\u0e25\u0e20\u0e32\u0e1e\u0e43\u0e19\u0e04\u0e27\u0e32\u0e21\u0e2d\u0e38\u0e1b\u0e01\u0e32\u0e23\u0e30\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07\u0e14\u0e39\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e17\u0e35\u0e48\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e1b\u0e23\u0e30\u0e01\u0e32\u0e28\u0e01\u0e33\u0e2b\u0e19\u0e14\n\u0e01\u0e32\u0e23\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1a\u0e38\u0e15\u0e23\u0e1a\u0e38\u0e0d\u0e18\u0e23\u0e23\u0e21\n\u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e44\u0e14\u0e49\u0e43\u0e19\u0e10\u0e32\u0e19\u0e30\u0e1a\u0e38\u0e15\u0e23\u0e1a\u0e38\u0e0d\u0e18\u0e23\u0e23\u0e21\u0e40\u0e1e\u0e35\u0e22\u0e07\u0e10\u0e32\u0e19\u0e30\u0e40\u0e14\u0e35\u0e22\u0e27\n\u0e04\u0e48\u0e32\u0e2d\u0e38\u0e1b\u0e01\u0e32\u0e23\u0e30\u0e40\u0e25\u0e35\u0e49\u0e22\u0e07\u0e14\u0e39\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07\n\u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e1b\u0e35 \u0e1e.\u0e28. \u0e52\u0e55\u0e55\u0e52 \u0e17\u0e35\u0e48\u0e08\u0e30\u0e15\u0e49\u0e2d\u0e07\u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e43\u0e19\u0e1b\u0e35\n\u0e1e.\u0e28. \u0e52\u0e55\u0e55\u0e53 \u0e40\u0e1b\u0e47\u0e19\u0e15\u0e49\u0e19\u0e44\u0e1b\n(\u0e0f)  \u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e1a\u0e23\u0e34\u0e08\u0e32\u0e04\u0e41\u0e01\u0e48\u0e1e\u0e23\u0e23\u0e04\u0e01\u0e32\u0e23\u0e40\u0e21\u0e37\u0e2d\u0e07 \u0e2b\u0e23\u0e37\u0e2d\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\u0e2d\u0e37\u0e48\u0e19\u0e43\u0e14\u0e17\u0e35\u0e48\u0e43\u0e2b\u0e49\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e2a\u0e19\u0e31\u0e1a\u0e2a\u0e19\u0e38\u0e19\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e01\u0e34\u0e08\u0e01\u0e23\u0e23\u0e21\u0e23\u0e30\u0e14\u0e21\u0e17\u0e38\u0e19\u0e02\u0e2d\u0e07\u0e1e\u0e23\u0e23\u0e04\u0e01\u0e32\u0e23\u0e40\u0e21\u0e37\u0e2d\u0e07\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e23\u0e31\u0e10\u0e18\u0e23\u0e23\u0e21\u0e19\u0e39\u0e0d\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e1e\u0e23\u0e23\u0e04\u0e01\u0e32\u0e23\u0e40\u0e21\u0e37\u0e2d\u0e07\u0e15\u0e32\u0e21\u0e08\u0e33\u0e19\u0e27\u0e19\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e08\u0e23\u0e34\u0e07\u0e41\u0e15\u0e48\u0e23\u0e27\u0e21\u0e01\u0e31\u0e19\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e2b\u0e21\u0e37\u0e48\u0e19\u0e1a\u0e32\u0e17  \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e15\u0e32\u0e21\u0e2b\u0e25\u0e31\u0e01\u0e40\u0e01\u0e13\u0e11\u0e4c \u0e27\u0e34\u0e18\u0e35\u0e01\u0e32\u0e23 \u0e41\u0e25\u0e30\u0e40\u0e07\u0e37\u0e48\u0e2d\u0e19\u0e44\u0e02\u0e17\u0e35\u0e48\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e1b\u0e23\u0e30\u0e01\u0e32\u0e28\u0e01\u0e33\u0e2b\u0e19\u0e14\n(\u0e52) \u00a0\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e2a\u0e32\u0e21\u0e35\u0e20\u0e23\u0e34\u0e22\u0e32\u0e15\u0e48\u0e32\u0e07\u0e1d\u0e48\u0e32\u0e22\u0e15\u0e48\u0e32\u0e07\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49 \u0e01\u0e32\u0e23\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e15\u0e32\u0e21 (\u0e51) (\u0e01) \u0e41\u0e25\u0e30 (\u0e02) \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e23\u0e27\u0e21\u0e01\u0e31\u0e19\u0e44\u0e14\u0e49 \u0e51\u0e52\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17\n(\u0e53) \u00a0\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e21\u0e34\u0e44\u0e14\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22 \u0e01\u0e32\u0e23\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e15\u0e32\u0e21 (\u0e51) (\u0e02) \u0e41\u0e25\u0e30 (\u0e04) \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e44\u0e14\u0e49\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e41\u0e25\u0e30\u0e1a\u0e38\u0e15\u0e23\u0e17\u0e35\u0e48\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\n(\u0e54) \u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e16\u0e36\u0e07\u0e41\u0e01\u0e48\u0e04\u0e27\u0e32\u0e21\u0e15\u0e32\u0e22\u0e43\u0e19\u0e23\u0e30\u0e2b\u0e27\u0e48\u0e32\u0e07\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35 \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e44\u0e14\u0e49\u0e40\u0e2a\u0e21\u0e37\u0e2d\u0e19\u0e1c\u0e39\u0e49\u0e15\u0e32\u0e22\u0e21\u0e35\u0e0a\u0e35\u0e27\u0e34\u0e15\u0e2d\u0e22\u0e39\u0e48\u0e15\u0e25\u0e2d\u0e14\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e16\u0e36\u0e07\u0e41\u0e01\u0e48\u0e04\u0e27\u0e32\u0e21\u0e15\u0e32\u0e22\n(\u0e55) \u00a0\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e2d\u0e07\u0e21\u0e23\u0e14\u0e01 \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e44\u0e14\u0e49 \u0e56\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17\n(\u0e56) \u00a0\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2a\u0e32\u0e21\u0e31\u0e0d\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e35\u0e48\u0e21\u0e34\u0e43\u0e0a\u0e48\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e44\u0e14\u0e49\u0e15\u0e32\u0e21 (\u0e51) (\u0e01) \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e19\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e41\u0e15\u0e48\u0e25\u0e30\u0e04\u0e19\u0e0b\u0e36\u0e48\u0e07\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22 \u0e41\u0e15\u0e48\u0e23\u0e27\u0e21\u0e01\u0e31\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19 \u0e51\u0e52\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17\n(\u0e57)  \u0e40\u0e21\u0e37\u0e48\u0e2d\u0e44\u0e14\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e15\u0e32\u0e21 (\u0e51) (\u0e52) (\u0e53) (\u0e54) (\u0e55) \u0e2b\u0e23\u0e37\u0e2d (\u0e56) \u0e41\u0e25\u0e49\u0e27 \u0e40\u0e2b\u0e25\u0e37\u0e2d\u0e40\u0e17\u0e48\u0e32\u0e43\u0e14\u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e25\u0e14\u0e2b\u0e22\u0e48\u0e2d\u0e19\u0e44\u0e14\u0e49\u0e2d\u0e35\u0e01\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e1a\u0e23\u0e34\u0e08\u0e32\u0e04\u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49 \u0e42\u0e14\u0e22\u0e43\u0e2b\u0e49\u0e2b\u0e31\u0e01\u0e44\u0e14\u0e49\u0e40\u0e17\u0e48\u0e32\u0e08\u0e33\u0e19\u0e27\u0e19\u0e17\u0e35\u0e48\u0e1a\u0e23\u0e34\u0e08\u0e32\u0e04 \u0e41\u0e15\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30 \u0e51\u0e50 \u0e02\u0e2d\u0e07\u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e40\u0e2b\u0e25\u0e37\u0e2d\u0e19\u0e31\u0e49\u0e19\n(\u0e01) \u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e1a\u0e23\u0e34\u0e08\u0e32\u0e04\u0e41\u0e01\u0e48\u0e2a\u0e16\u0e32\u0e19\u0e1e\u0e22\u0e32\u0e1a\u0e32\u0e25\u0e41\u0e25\u0e30\u0e2a\u0e16\u0e32\u0e19\u0e28\u0e36\u0e01\u0e29\u0e32\u0e02\u0e2d\u0e07\u0e17\u0e32\u0e07\u0e23\u0e32\u0e0a\u0e01\u0e32\u0e23\n(\u0e02) \u0e40\u0e07\u0e34\u0e19\u0e17\u0e35\u0e48\u0e1a\u0e23\u0e34\u0e08\u0e32\u0e04\u0e40\u0e1b\u0e47\u0e19\u0e2a\u0e32\u0e18\u0e32\u0e23\u0e13\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e41\u0e01\u0e48\u0e2d\u0e07\u0e04\u0e4c\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e16\u0e32\u0e19\u0e2a\u0e32\u0e18\u0e32\u0e23\u0e13\u0e01\u0e38\u0e28\u0e25\u0e2b\u0e23\u0e37\u0e2d\u0e41\u0e01\u0e48\u0e2a\u0e16\u0e32\u0e19\u0e1e\u0e22\u0e32\u0e1a\u0e32\u0e25\u0e41\u0e25\u0e30\u0e2a\u0e16\u0e32\u0e19\u0e28\u0e36\u0e01\u0e29\u0e32\u0e2d\u0e37\u0e48\u0e19\u0e19\u0e2d\u0e01\u0e08\u0e32\u0e01\u0e17\u0e35\u0e48\u0e01\u0e25\u0e48\u0e32\u0e27\u0e43\u0e19 (\u0e01)  \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e23\u0e31\u0e10\u0e21\u0e19\u0e15\u0e23\u0e35\u0e1b\u0e23\u0e30\u0e01\u0e32\u0e28\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32<\/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 56 <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\">\u0e43\u0e2b\u0e49\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e38\u0e01\u0e04\u0e19 \u0e40\u0e27\u0e49\u0e19\u0e41\u0e15\u0e48\u0e1c\u0e39\u0e49\u0e40\u0e22\u0e32\u0e27\u0e4c \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e17\u0e35\u0e48\u0e28\u0e32\u0e25\u0e2a\u0e31\u0e48\u0e07\u0e43\u0e2b\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e04\u0e19\u0e44\u0e23\u0e49\u0e04\u0e27\u0e32\u0e21\u0e2a\u0e32\u0e21\u0e32\u0e23\u0e16\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e2a\u0e21\u0e37\u0e2d\u0e19\u0e44\u0e23\u0e49\u0e04\u0e27\u0e32\u0e21\u0e2a\u0e32\u0e21\u0e32\u0e23\u0e16 \u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e17\u0e35\u0e48\u0e15\u0e19\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e43\u0e19\u0e23\u0e30\u0e2b\u0e27\u0e48\u0e32\u0e07\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27 \u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e17\u0e31\u0e49\u0e07\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e2d\u0e37\u0e48\u0e19 \u0e46 \u0e20\u0e32\u0e22\u0e43\u0e19\u0e40\u0e14\u0e37\u0e2d\u0e19\u0e21\u0e35\u0e19\u0e32\u0e04\u0e21 \u0e17\u0e38\u0e01 \u0e46 \u0e1b\u0e35 \u0e15\u0e32\u0e21\u0e41\u0e1a\u0e1a\u0e17\u0e35\u0e48\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e15\u0e48\u0e2d\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e0b\u0e36\u0e48\u0e07\u0e23\u0e31\u0e10\u0e21\u0e19\u0e15\u0e23\u0e35\u0e41\u0e15\u0e48\u0e07\u0e15\u0e31\u0e49\u0e07 \u0e16\u0e49\u0e32\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\n(\u0e51) \u0e44\u0e21\u0e48\u0e21\u0e35\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e41\u0e25\u0e30\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e40\u0e01\u0e34\u0e19 \u0e56\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17\n(\u0e52) \u0e44\u0e21\u0e48\u0e21\u0e35\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e41\u0e25\u0e30\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 (\u0e51) \u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e40\u0e14\u0e35\u0e22\u0e27\u0e40\u0e01\u0e34\u0e19 \u0e51\u0e52\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17\n(\u0e53) \u0e21\u0e35\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e41\u0e25\u0e30\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e40\u0e01\u0e34\u0e19 \u0e51\u0e52\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17 \u0e2b\u0e23\u0e37\u0e2d\n(\u0e54) \u0e21\u0e35\u0e2a\u0e32\u0e21\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e20\u0e23\u0e34\u0e22\u0e32\u0e41\u0e25\u0e30\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e40\u0e09\u0e1e\u0e32\u0e30\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 (\u0e51) \u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e40\u0e14\u0e35\u0e22\u0e27\u0e40\u0e01\u0e34\u0e19 \u0e52\u0e52\u0e50,\u0e50\u0e50\u0e50 \u0e1a\u0e32\u0e17 \n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2a\u0e32\u0e21\u0e31\u0e0d\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e35\u0e48\u0e21\u0e34\u0e43\u0e0a\u0e48\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e43\u0e19\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e40\u0e01\u0e34\u0e19\u0e08\u0e33\u0e19\u0e27\u0e19\u0e15\u0e32\u0e21 (\u0e51) \u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e2d\u0e33\u0e19\u0e27\u0e22\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e43\u0e19\u0e0a\u0e37\u0e48\u0e2d\u0e02\u0e2d\u0e07\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e43\u0e19\u0e23\u0e30\u0e2b\u0e27\u0e48\u0e32\u0e07\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e25\u0e48\u0e27\u0e07\u0e21\u0e32\u0e41\u0e25\u0e49\u0e27\u0e20\u0e32\u0e22\u0e43\u0e19\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e40\u0e27\u0e25\u0e32\u0e41\u0e25\u0e30\u0e15\u0e32\u0e21\u0e41\u0e1a\u0e1a\u0e40\u0e0a\u0e48\u0e19\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e27\u0e23\u0e23\u0e04\u0e01\u0e48\u0e2d\u0e19 \u0e01\u0e32\u0e23\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e40\u0e0a\u0e48\u0e19\u0e19\u0e35\u0e49\u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e2d\u0e33\u0e19\u0e27\u0e22\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e0a\u0e37\u0e48\u0e2d\u0e02\u0e2d\u0e07\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e08\u0e32\u0e01\u0e22\u0e2d\u0e14\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e17\u0e31\u0e49\u0e07\u0e2a\u0e34\u0e49\u0e19\u0e40\u0e2a\u0e21\u0e37\u0e2d\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e18\u0e23\u0e23\u0e21\u0e14\u0e32\u0e04\u0e19\u0e40\u0e14\u0e35\u0e22\u0e27\u0e44\u0e21\u0e48\u0e21\u0e35\u0e01\u0e32\u0e23\u0e41\u0e1a\u0e48\u0e07\u0e41\u0e22\u0e01  \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e1c\u0e39\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e19\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e41\u0e15\u0e48\u0e25\u0e30\u0e04\u0e19\u0e44\u0e21\u0e48\u0e08\u0e33\u0e15\u0e49\u0e2d\u0e07\u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e08\u0e33\u0e19\u0e27\u0e19\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e14\u0e31\u0e07\u0e01\u0e25\u0e48\u0e32\u0e27\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e35\u0e01 \u0e41\u0e15\u0e48\u0e16\u0e49\u0e32\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e19\u0e31\u0e49\u0e19\u0e21\u0e35\u0e20\u0e32\u0e29\u0e35\u0e04\u0e49\u0e32\u0e07\u0e0a\u0e33\u0e23\u0e30 \u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e19\u0e04\u0e13\u0e30\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e38\u0e01\u0e04\u0e19\u0e23\u0e48\u0e27\u0e21\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e43\u0e19\u0e40\u0e07\u0e34\u0e19\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e04\u0e49\u0e32\u0e07\u0e0a\u0e33\u0e23\u0e30\u0e19\u0e31\u0e49\u0e19\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 27 <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\">\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e43\u0e14\u0e44\u0e21\u0e48\u0e40\u0e2a\u0e35\u0e22\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e33\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35\u0e20\u0e32\u0e22\u0e43\u0e19\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e40\u0e27\u0e25\u0e32\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e44\u0e27\u0e49\u0e43\u0e19\u0e2b\u0e21\u0e27\u0e14\u0e15\u0e48\u0e32\u0e07 \u0e46 \u0e41\u0e2b\u0e48\u0e07\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e19\u0e35\u0e49\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19 \u0e43\u0e2b\u0e49\u0e40\u0e2a\u0e35\u0e22\u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e2d\u0e35\u0e01\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30 \u0e51.\u0e55 \u0e15\u0e48\u0e2d\u0e40\u0e14\u0e37\u0e2d\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e28\u0e29\u0e02\u0e2d\u0e07\u0e40\u0e14\u0e37\u0e2d\u0e19\u0e02\u0e2d\u0e07\u0e40\u0e07\u0e34\u0e19\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e33\u0e2a\u0e48\u0e07\u0e42\u0e14\u0e22\u0e44\u0e21\u0e48\u0e23\u0e27\u0e21\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e1b\u0e23\u0e31\u0e1a\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e2d\u0e19\u0e38\u0e21\u0e31\u0e15\u0e34\u0e43\u0e2b\u0e49\u0e02\u0e22\u0e32\u0e22\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e40\u0e27\u0e25\u0e32\u0e0a\u0e33\u0e23\u0e30\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e33\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35\u0e41\u0e25\u0e30\u0e44\u0e14\u0e49\u0e21\u0e35\u0e01\u0e32\u0e23\u0e0a\u0e33\u0e23\u0e30\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e33\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35\u0e20\u0e32\u0e22\u0e43\u0e19\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e02\u0e22\u0e32\u0e22\u0e43\u0e2b\u0e49\u0e19\u0e31\u0e49\u0e19 \u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e43\u0e2b\u0e49\u0e25\u0e14\u0e25\u0e07\u0e40\u0e2b\u0e25\u0e37\u0e2d\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30 \u0e50.\u0e57\u0e55 \u0e15\u0e48\u0e2d\u0e40\u0e14\u0e37\u0e2d\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e28\u0e29\u0e02\u0e2d\u0e07\u0e40\u0e14\u0e37\u0e2d\u0e19\n\u0e01\u0e32\u0e23\u0e04\u0e33\u0e19\u0e27\u0e13\u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e41\u0e25\u0e30\u0e27\u0e23\u0e23\u0e04\u0e2a\u0e2d\u0e07 \u0e43\u0e2b\u0e49\u0e40\u0e23\u0e34\u0e48\u0e21\u0e19\u0e31\u0e1a\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e1e\u0e49\u0e19\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e40\u0e27\u0e25\u0e32\u0e01\u0e32\u0e23\u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e33\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35\u0e08\u0e19\u0e16\u0e36\u0e07\u0e27\u0e31\u0e19\u0e0a\u0e33\u0e23\u0e30\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e33\u0e2a\u0e48\u0e07\u0e20\u0e32\u0e29\u0e35 \u0e41\u0e15\u0e48\u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e17\u0e35\u0e48\u0e04\u0e33\u0e19\u0e27\u0e13\u0e44\u0e14\u0e49\u0e21\u0e34\u0e43\u0e2b\u0e49\u0e40\u0e01\u0e34\u0e19\u0e08\u0e33\u0e19\u0e27\u0e19\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e33\u0e2a\u0e48\u0e07 \u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e33\u0e2a\u0e48\u0e07\u0e19\u0e31\u0e49\u0e19\u0e08\u0e30\u0e40\u0e01\u0e34\u0e14\u0e08\u0e32\u0e01\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e33\u0e2a\u0e31\u0e48\u0e07\u0e02\u0e2d\u0e07\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e33\u0e27\u0e34\u0e19\u0e34\u0e08\u0e09\u0e31\u0e22\u0e2d\u0e38\u0e17\u0e18\u0e23\u0e13\u0e4c\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e33\u0e1e\u0e34\u0e1e\u0e32\u0e01\u0e29\u0e32\u0e02\u0e2d\u0e07\u0e28\u0e32\u0e25<\/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 26 <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\u0e27\u0e49\u0e19\u0e41\u0e15\u0e48\u0e08\u0e30\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e44\u0e27\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e2d\u0e37\u0e48\u0e19\u0e43\u0e19\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e19\u0e35\u0e49 \u0e43\u0e19\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e52\u0e54 \u0e2b\u0e23\u0e37\u0e2d\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e52\u0e55 \u0e1c\u0e39\u0e49\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e40\u0e2a\u0e35\u0e22\u0e40\u0e1a\u0e35\u0e49\u0e22\u0e1b\u0e23\u0e31\u0e1a\u0e2d\u0e35\u0e01\u0e2a\u0e2d\u0e07\u0e40\u0e17\u0e48\u0e32\u0e02\u0e2d\u0e07\u0e08\u0e33\u0e19\u0e27\u0e19\u0e40\u0e07\u0e34\u0e19\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e0a\u0e33\u0e23\u0e30<\/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 37 <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\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49 \u0e15\u0e49\u0e2d\u0e07\u0e23\u0e30\u0e27\u0e32\u0e07\u0e42\u0e17\u0e29\u0e08\u0e33\u0e04\u0e38\u0e01\u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48\u0e2a\u0e32\u0e21\u0e40\u0e14\u0e37\u0e2d\u0e19\u0e16\u0e36\u0e07\u0e40\u0e08\u0e47\u0e14\u0e1b\u0e35\u0e41\u0e25\u0e30\u0e1b\u0e23\u0e31\u0e1a\u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48\u0e2a\u0e2d\u0e07\u0e1e\u0e31\u0e19\u0e1a\u0e32\u0e17\u0e16\u0e36\u0e07\u0e2a\u0e2d\u0e07\u0e41\u0e2a\u0e19\u0e1a\u0e32\u0e17\n(\u0e51) \u0e42\u0e14\u0e22\u0e40\u0e08\u0e15\u0e19\u0e32\u0e41\u0e08\u0e49\u0e07\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e17\u0e47\u0e08 \u0e2b\u0e23\u0e37\u0e2d\u0e43\u0e2b\u0e49\u0e16\u0e49\u0e2d\u0e22\u0e04\u0e33\u0e40\u0e17\u0e47\u0e08 \u0e2b\u0e23\u0e37\u0e2d\u0e15\u0e2d\u0e1a\u0e04\u0e33\u0e16\u0e32\u0e21\u0e14\u0e49\u0e27\u0e22\u0e16\u0e49\u0e2d\u0e22\u0e04\u0e33\u0e2d\u0e31\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e17\u0e47\u0e08\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e33\u0e1e\u0e22\u0e32\u0e19\u0e2b\u0e25\u0e31\u0e01\u0e10\u0e32\u0e19\u0e40\u0e17\u0e47\u0e08\u0e21\u0e32\u0e41\u0e2a\u0e14\u0e07 \u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e2b\u0e25\u0e35\u0e01\u0e40\u0e25\u0e35\u0e48\u0e22\u0e07\u0e01\u0e32\u0e23\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e02\u0e2d\u0e04\u0e37\u0e19\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e15\u0e32\u0e21\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e19\u0e35\u0e49 \u0e2b\u0e23\u0e37\u0e2d\n(\u0e52) \u0e42\u0e14\u0e22\u0e04\u0e27\u0e32\u0e21\u0e40\u0e17\u0e47\u0e08 \u0e42\u0e14\u0e22\u0e09\u0e49\u0e2d\u0e42\u0e01\u0e07\u0e2b\u0e23\u0e37\u0e2d\u0e2d\u0e38\u0e1a\u0e32\u0e22 \u0e2b\u0e23\u0e37\u0e2d\u0e42\u0e14\u0e22\u0e27\u0e34\u0e18\u0e35\u0e01\u0e32\u0e23\u0e2d\u0e37\u0e48\u0e19\u0e43\u0e14\u0e17\u0e33\u0e19\u0e2d\u0e07\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e19 \u0e2b\u0e25\u0e35\u0e01\u0e40\u0e25\u0e35\u0e48\u0e22\u0e07\u0e2b\u0e23\u0e37\u0e2d\u0e1e\u0e22\u0e32\u0e22\u0e32\u0e21\u0e2b\u0e25\u0e35\u0e01\u0e40\u0e25\u0e35\u0e48\u0e22\u0e07\u0e01\u0e32\u0e23\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e02\u0e2d\u0e04\u0e37\u0e19\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e15\u0e32\u0e21\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\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\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" 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 48 <small>Revenue Code<\/small><\/h3><p>Revenu net au bar\u00e8me, minimum 0,5 % d\u00e8s 120 000 bahts hors salaires. Options s\u00e9par\u00e9es, notamment 15 % sur int\u00e9r\u00eats, 10 % sur dividendes tha\u00eflandais pour r\u00e9sidents, immobilier h\u00e9rit\u00e9 ou non commercial plafonn\u00e9 \u00e0 20 % du prix, indemnit\u00e9 de d\u00e9part, 5 % sur dons exc\u00e9dant 20 ou 10 millions.<\/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 47 <small>Revenue Code<\/small><\/h3><p>D\u00e9ductions, notamment contribuable et conjoint 60 000 bahts chacun, enfant 30 000 (major\u00e9 d\u00e8s le deuxi\u00e8me n\u00e9 depuis 2561), parents 30 000, personne handicap\u00e9e 60 000, assurance-vie, pr\u00e9voyance, int\u00e9r\u00eats hypoth\u00e9caires et parti politique au plus 10 000 chacun, cotisations sociales; dons jusqu&#039;\u00e0 10 % du solde.<\/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 56 <small>Revenue Code<\/small><\/h3><p>D\u00e9claration d&#039;ici fin mars, sauf mineurs et incapables, si le revenu d\u00e9passe 60 000 bahts (120 000 en salaires seuls) sans conjoint, ou 120 000 (220 000 en salaires seuls) avec conjoint. Soci\u00e9t\u00e9s ordinaires et groupements non juridiques: d\u00e9claration par le g\u00e9rant, associ\u00e9s r\u00e9pondant de l&#039;imp\u00f4t impay\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 27 <small>Revenue Code<\/small><\/h3><p>Le retard entra\u00eene une majoration de 1,5 % par mois ou fraction de mois, hors p\u00e9nalit\u00e9, r\u00e9duite \u00e0 0,75 % en cas de d\u00e9lai approuv\u00e9 et respect\u00e9. La majoration ne peut d\u00e9passer l&#039;imp\u00f4t d\u00fb.<\/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 26 <small>Revenue Code<\/small><\/h3><p>Sauf disposition contraire, une imposition selon les articles 24 ou 25 entra\u00eene une p\u00e9nalit\u00e9 suppl\u00e9mentaire de deux fois l&#039;imp\u00f4t d\u00fb.<\/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 37 <small>Revenue Code<\/small><\/h3><p>Les fausses d\u00e9clarations ou preuves intentionnelles et la fraude visant \u00e0 \u00e9luder l&#039;imp\u00f4t ou obtenir un remboursement sont punies de trois mois \u00e0 sept ans d&#039;emprisonnement et de 2 000 \u00e0 200 000 bahts d&#039;amende.<\/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><\/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><\/ul><\/div><\/section>\n\n\n<h2 class=\"wp-block-heading\" id=\"the-2024-foreign-income-remittance-rule-por1612566\">The 2024 Foreign Income Remittance Rule (Por.161\/2566)<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-changed-on-january-1-2024\">What Changed on January 1, 2024<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">On September 15, 2023, the Thai Revenue Department issued\u00a0<strong>Departmental Instruction No. Por.161\/2566<\/strong>, fundamentally changing how foreign-sourced income is taxed in Thailand. The new rules took effect on\u00a0<strong>January 1, 2024<\/strong>, and represent the most significant tax change for expatriates in decades.\u200b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Before 2024:<\/strong>\u00a0the Revenue Department treated foreign-sourced income as taxable only where it was remitted to Thailand\u00a0<strong>in the same calendar year<\/strong>\u00a0it was earned. That position sat in departmental practice and in replies to ruling requests rather than in the Revenue Code itself, which is why clause 2 of Por.161\/2566 was able to sweep it away in a single sentence: it repeals every regulation, rule, order, reply to a ruling request and practice that conflicts with the order. The practical effect was a simple planning strategy: earn abroad, wait until the following year to transfer the money, and it arrived untaxed.\u200b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>From January 1, 2024:<\/strong>\u00a0foreign-sourced income is taxable when a Thai tax resident brings it into Thailand, in whichever tax year it is brought in. Clause 1 of Por.161\/2566 requires a person who was a resident of Thailand in the tax year the income arose, and who brings that income into Thailand\u00a0<strong>in any tax year<\/strong>, to include it in the Section 48 computation for the tax year in which it is brought in. Clause 3 applies the order to assessable income brought into Thailand from 1 January 2024 onwards. So the year the money enters Thailand triggers the tax, not the year it was earned abroad. What the order does not do is reach backwards, and the carve-out that says so is the next section.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pre-2024-income-protection-por1622566\">Pre-2024 Income Protection (Por.162\/2566)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">On November 20, 2023, the Revenue Department issued\u00a0<strong>Departmental Instruction No. Por.162\/2566<\/strong>, which does one thing: it adds a second paragraph to clause 1 of Por.161\/2566 reading that the clause \u201cshall not apply to assessable income arising\u00a0<strong>before 1 January B.E. 2567 (2024)<\/strong>\u201d. Income that arose before that date is therefore outside the 2024 rule even when it is remitted afterwards. Both instructions are\u00a0<em>khamsang krom sanphakon<\/em>, departmental instructions, and each says in its own preamble that it is issued so that revenue officers have a practice guideline for examining and advising taxpayers. They are not amendments to the Revenue Code. Both were read here in the original Thai on the Revenue Department\u2019s own site: <a href=\"https:\/\/www.rd.go.th\/fileadmin\/user_upload\/kormor\/newlaw\/dn161A.pdf\" rel=\"noopener\" target=\"_blank\">Por.161\/2566<\/a> and <a href=\"https:\/\/www.rd.go.th\/fileadmin\/user_upload\/kormor\/newlaw\/dn162A.pdf\" rel=\"noopener\" target=\"_blank\">Por.162\/2566<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">To claim this protection, expats should:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Maintain\u00a0<strong>separate bank accounts<\/strong>\u00a0for pre-2024 and post-2024 funds.\u200b<\/li>\n\n<li>Preserve\u00a0<strong>bank statements from December 2023<\/strong>\u00a0showing account balances as proof.\u200b<\/li>\n\n<li>Keep records of when income was earned (pay stubs, invoices, pension statements).<\/li>\n\n<li>Do not rely on a <strong>FIFO (First-In, First-Out)<\/strong> assumption. The idea commonly described for mixed accounts, that older funds are treated as spent first, appears in neither Por.161\/2566 nor Por.162\/2566 and is not a published rule. Treat it as accounting practice rather than law, and keep records that identify the funds directly.\u200b<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-counts-as-a-remittance\">What Counts as a \u201cRemittance\u201d<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The definition of remittance is broader than many expats realize. Each of the following methods brings money into Thailand. Whether tax is then due depends on what the money is: assessable foreign income that arose on or after 1 January 2024, in a year in which you were a Thai tax resident, is taxable however it arrives.\u200b<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Remittance Method<\/th><th class=\"has-text-align-left\" data-align=\"left\">Example<\/th><th class=\"has-text-align-left\" data-align=\"left\">Counts as bringing money in?<\/th><\/tr><\/thead><tbody><tr><td>Bank wire transfers<\/td><td>Sending money from a US\/UK bank to a Thai bank account<\/td><td>Yes<\/td><\/tr><tr><td>ATM withdrawals<\/td><td>Using a foreign debit card at a Thai ATM<\/td><td>Yes<\/td><\/tr><tr><td>Credit\/debit card payments<\/td><td>Paying for goods in Thailand with a foreign card<\/td><td>Yes<\/td><\/tr><tr><td>Physical cash<\/td><td>Carrying foreign currency across the border<\/td><td>Yes<\/td><\/tr><tr><td>Cryptocurrency conversion<\/td><td>Moving crypto to a Thai exchange and converting to THB<\/td><td>Yes<\/td><\/tr><tr><td>Online payment platforms<\/td><td>PayPal or Wise transfers to a Thai bank account<\/td><td>Yes<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>What is NOT taxed under the remittance rule:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Foreign income kept entirely offshore (never brought into Thailand).\u200b<\/li>\n\n<li>Income earned before January 1, 2024, with proper documentation.<\/li>\n\n<li>Income that arose in a tax year in which the individual was <strong>not<\/strong> a Thai tax resident. The Revenue Department states this plainly: a person who was in Thailand for fewer than 180 days in the year the income arose owes nothing on it, <strong>even if the money is later brought in<\/strong> while resident.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>One point is often stated the other way round, and we cannot support it.<\/strong> The Revenue Department&#8217;s test has two elements: the income must arise on or after 1 January 2024 <em>in a tax year in which the person spent 180 days or more in Thailand<\/em>, and the person must bring it in <em>in that tax year or any later one<\/em>. The residence test is attached to the year the income <em>arose<\/em>. Nothing in the two departmental instructions, in the Revenue Department Legal Division&#8217;s own eight-page question and answer paper on them, or in any reported <a href=\"https:\/\/www.thailawonline.com\/glossary\/supreme-court-dika\/\">Supreme Court<\/a> decision we can find, says that being non-resident in the year you <em>remit<\/em> makes an otherwise taxable remittance exempt. The Department has addressed the point directly, and not only by implication. The Legal Division&#8217;s paper sets out a table of four cases covering when the income arose, how long the taxpayer was in Thailand, and when the money was brought in. Its single residence column is headed <em>time spent in Thailand in the tax year in which the assessable income arose<\/em>. The table reaches a taxable or not taxable answer in all four cases without once asking whether the taxpayer was resident in the year of the remittance. In the first of those cases, income arising on or after 1 January 2024 in a year of 180 days or more and brought in on or after that date, the answer is that tax is due. Two limits are worth stating plainly. These are departmental instructions and departmental guidance, which bind revenue officers as their working rule but are not an amendment to the Revenue Code, and no reported Supreme Court decision has tested the question. So plan on the basis that income which arose in a resident year is taxable whenever you bring it in, and take advice before doing anything that depends on the opposite.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"proposed-two-year-remittance-tax-exemption-pending\">Proposed Two-Year Remittance Tax Exemption (Pending)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In June 2025 the Revenue Department was reported to be drafting legislation to ease the foreign income tax burden. Under the proposal, foreign-sourced income earned from 2024 onward would be\u00a0<strong>exempt from tax if remitted within two calendar years<\/strong>, meaning in the year earned or the following year.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Scenario<\/th><th class=\"has-text-align-left\" data-align=\"left\">Tax Status (If Enacted)<\/th><\/tr><\/thead><tbody><tr><td>Income earned in 2025, remitted in 2025<\/td><td>Exempt\u200b<\/td><\/tr><tr><td>Income earned in 2025, remitted in 2026<\/td><td>Exempt\u200b<\/td><\/tr><tr><td>Income earned in 2025, remitted in 2027 or later<\/td><td>Taxable at progressive rates\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">A two-year window of that kind would have to be enacted before it applied to anyone, and it has not been. As of 21 October 2026, the Royal Decrees issued under the Revenue Code run to <strong>No. 810<\/strong> (Nos. 808 to 810 published together in the Royal Gazette on 12 October 2026), and none of those listed in the Revenue Department\u2019s register concerns foreign-sourced income. The most recent decrees cover extensions of the reduced <a href=\"https:\/\/www.thailawonline.com\/glossary\/vat\/\">VAT<\/a> rate, hotel refurbishment, domestic seminars, SME digitalisation, artists, solar rooftops, e-tax invoice systems, and donations: No. 806 to the Thai Red Cross and medical foundations, Nos. 809 and 810 to schools and to sport.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"current-status-not-enacted\">Current Status: NOT Enacted<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">As of 21 October 2026 the proposal has\u00a0<strong>not been enacted<\/strong>. Nor has anything else moved the rule: no departmental instruction issued after Por.162\/2566 touches Section 41, the series having reached Por.164\/2568, which concerns the sale of goods outside the Kingdom, and the only two entries in it on Section 41 paragraph two are still Por.161\/2566 and Por.162\/2566. The Revenue Department\u2019s own Manual for the Foreign Tax Credit Calculation Tool, published in November 2025, sets out the law governing foreign-sourced income as Sections 40, 41, 48 and 56 of the Revenue Code, Royal Decree (No. 18) B.E. 2505, Por.161\/2566 and Por.162\/2566, and lists nothing further. Until an exemption is published in the Royal Gazette, the rules described above are the rules that apply.<\/p>\n\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box7655_5c1c4d-9f .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box7655_5c1c4d-9f .kt-blocks-info-box-link-wrap{padding-top:var(--global-kb-spacing-xs, 1rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-xs, 1rem);padding-left:var(--global-kb-spacing-xs, 1rem);}.kt-info-box7655_5c1c4d-9f .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box7655_5c1c4d-9f .kt-info-svg-icon-flip, .kt-info-box7655_5c1c4d-9f .kt-blocks-info-box-number{font-size:50px;}.kt-info-box7655_5c1c4d-9f .kt-blocks-info-box-media{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;}.kt-info-box7655_5c1c4d-9f .kt-blocks-info-box-media-container{margin-top:0px;margin-right:15px;margin-bottom:0px;margin-left:15px;}.kt-info-box7655_5c1c4d-9f .kt-blocks-info-box-learnmore{background:transparent;border-width:0px 0px 0px 0px;padding-top:4px;padding-right:8px;padding-bottom:4px;padding-left:8px;margin-top:10px;margin-right:0px;margin-bottom:10px;margin-left:0px;}<\/style>\n\n\n\n<div class=\"wp-block-kadence-infobox kt-info-box7655_5c1c4d-9f\"><span class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-center\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_alertTriangle kt-info-svg-icon\"><svg aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.29 3.86L1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0z\"><\/path><line x1=\"12\" x2=\"12\" y1=\"9\" y2=\"13\"><\/line><line x1=\"12\" x2=\"12\" y1=\"17\" y2=\"17\"><\/line><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h2 class=\"kt-blocks-info-box-title\">Warning<\/h2><p class=\"kt-blocks-info-box-text\">Tax residents should\u00a0<strong>not<\/strong>\u00a0rely on this proposal for their 2026 tax filings. Plan and file based on the current rules until the exemption is officially published in the Royal Gazette.<\/p><\/div><\/span><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"eight-categories-of-assessable-income-in-thailand\">Eight Categories of Assessable Income in Thailand<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The Thai Revenue Code (Section 40) divides assessable income into\u00a0<strong>eight categories<\/strong>. Correctly classifying income is important because different categories allow different standard deduction percentages. Here are the categories for personal income tax in Thailand:\u200b<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Category<\/th><th class=\"has-text-align-left\" data-align=\"left\">Income Type<\/th><th class=\"has-text-align-left\" data-align=\"left\">Standard Deduction<\/th><\/tr><\/thead><tbody><tr><td>1<\/td><td>Employment income: salaries, wages, bonuses, pensions<\/td><td>50% of income, max 100,000 THB\u200b<\/td><\/tr><tr><td>2<\/td><td>Hire of work\/services: commissions, agent fees, director fees<\/td><td>50% of income, max 100,000 THB combined with category 1\u200b<\/td><\/tr><tr><td>3<\/td><td>Rights and annuities: goodwill, copyrights, franchises<\/td><td>50% of income, max 100,000 THB\u200b<\/td><\/tr><tr><td>4<\/td><td>Investment income: dividends, interest, capital gains, crypto<\/td><td>No standard deduction\u200b<\/td><\/tr><tr><td>5<\/td><td>Rental income: property, vehicles, other assets<\/td><td>10% to 30% depending on asset type\u200b<\/td><\/tr><tr><td>6<\/td><td>Professional services: medical, legal, engineering, accounting<\/td><td>30% or 60% depending on profession\u200b<\/td><\/tr><tr><td>7<\/td><td>Construction services and contracts of work<\/td><td>60% of income\u200b<\/td><\/tr><tr><td>8<\/td><td>Other income: business, commerce, agriculture, transport<\/td><td>60% of income\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<hr class=\"wp-block-separator has-alpha-channel-opacity\"\/>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"thailand-personal-income-tax-rates-2026\">Personal Income Tax Rates in Thailand (2026)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thailand applies a\u00a0<strong>progressive tax system<\/strong>, meaning each portion of income is taxed at the rate for its respective bracket, not the entire income at a single rate. Both Thai nationals and foreign tax residents are subject to the same rate schedule.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Two instruments make up the table below, which is worth knowing if you ever check it against the statute. The rates come from the\u00a0<strong>income tax rate schedule of the Revenue Code<\/strong>\u00a0(<em>banchi atra phasi ngoen dai<\/em>, item 1), as replaced by the\u00a0<strong>Revenue Code Amendment Act (No. 44) B.E. 2560<\/strong>\u00a0and applying from the 2560 tax year onward. Read alone that schedule taxes the first 300,000 baht at 5 per cent: the\u00a0<strong>0 to 150,000 exemption is not in it<\/strong>. The exemption is granted separately by\u00a0<strong>Royal Decree No. 470 B.E. 2551<\/strong>, which exempts the first 150,000 baht of net income computed under section 48 (1) of the Code. So the first bracket in the table below comes from a Royal Decree, not the statute, and it is the one that would change most easily.<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Net Taxable Income (THB)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Tax Rate<\/th><th class=\"has-text-align-left\" data-align=\"left\">Maximum Tax at This Bracket<\/th><\/tr><\/thead><tbody><tr><td>0-150,000<\/td><td><strong>Exempt<\/strong><\/td><td>0 THB\u200b<\/td><\/tr><tr><td>150,001-300,000<\/td><td>5%<\/td><td>7,500 THB\u200b<\/td><\/tr><tr><td>300,001-500,000<\/td><td>10%<\/td><td>20,000 THB\u200b<\/td><\/tr><tr><td>500,001-750,000<\/td><td>15%<\/td><td>37,500 THB\u200b<\/td><\/tr><tr><td>750,001-1,000,000<\/td><td>20%<\/td><td>50,000 THB\u200b<\/td><\/tr><tr><td>1,000,001-2,000,000<\/td><td>25%<\/td><td>250,000 THB\u200b<\/td><\/tr><tr><td>2,000,001-5,000,000<\/td><td>30%<\/td><td>900,000 THB\u200b<\/td><\/tr><tr><td>Over 5,000,000<\/td><td>35%<\/td><td>No cap\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-progressive-taxation-works-a-practical-example\">How Progressive Taxation Works: A Practical Example for Personal Income Tax in Thailand<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">An expat earning a net taxable income of 500,000 THB does not pay 10% on the full amount. Instead:\u200b<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>First 150,000 THB \u2192 Exempt =\u00a0<strong>0 THB<\/strong>. No tax is due on this slice, but that does not remove the duty to file a return: see the filing thresholds below.<\/li>\n\n<li>Next 150,000 THB (150,001-300,000) \u2192 5% =\u00a0<strong>7,500 THB<\/strong><\/li>\n\n<li>Next 200,000 THB (300,001-500,000) \u2192 10% =\u00a0<strong>20,000 THB<\/strong><\/li>\n\n<li><strong>Total tax: 27,500 THB<\/strong>\u00a0(effective rate of 5.5%)<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-deductions-and-allowances\">Tax Deductions and Allowances<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Maximizing legal deductions is the most effective way to reduce personal income tax in Thailand. The Revenue Code offers a wide range of personal allowances, insurance deductions, and investment incentives.\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"personal-and-family-allowances\">Personal and Family Allowances for Personal Income Tax in Thailand<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Deduction Type<\/th><th class=\"has-text-align-left\" data-align=\"left\">Maximum Amount (THB)<\/th><\/tr><\/thead><tbody><tr><td>Personal allowance (taxpayer)<\/td><td>60,000<\/td><\/tr><tr><td>Spouse allowance (if spouse has no income)<\/td><td>60,000<\/td><\/tr><tr><td>Child allowance (per child)<\/td><td>30,000 for each legitimate child, with no limit on how many. Adopted children are 30,000 each but no more than three children in total may be claimed, and if you already have three or more living legitimate children you cannot claim for an adopted child at all. Section 47 (1) (\u0e04) allows the deduction only for a child who is a minor, or is not over 25 and is studying at university or another higher education institution, or has been declared incompetent or quasi-incompetent by a court and is in your care, and it is lost for a child who had assessable income of 30,000 baht or more in the tax year, not counting income exempt under section 42\u200b<\/td><\/tr><tr><td>2nd+ child born in or after 2018<\/td><td>60,000 per child: the ordinary 30,000 plus a further 30,000 for the second and any later legitimate child born in or after 2018, added by the Revenue Code Amendment Act (No. 46) B.E. 2561 for tax year 2561 onwards. Watch how birth order is counted, because it decides whether a child is the second: for this extra allowance section 47 (1) (\u0e04) counts every child you have had, <strong>whether living or not<\/strong>. The three-child limit in the row above is counted the other way, on living children only\u200b<\/td><\/tr><tr><td>Dependent parent, and the parents of a spouse as well<\/td><td>30,000 per parent. The conditions are the ones in section 47 (1) (\u0e0d) of the Revenue Code and they are not about where the parent lives: the parent must be\u00a0<strong>60 or over<\/strong>, must have\u00a0<strong>income insufficient for subsistence<\/strong>, and must be\u00a0<strong>in your care<\/strong>. The allowance is not available for a parent whose assessable income in the tax year exceeds <strong>30,000 baht<\/strong>, which is the test that disqualifies most claims<\/td><\/tr><tr><td>Disabled or incapacitated dependent<\/td><td>60,000 per person. Section 47 (1) (\u0e0e) reaches a parent, spouse, legitimate or adopted child, a spouse\u2019s parent or child, or another person for whom you are the legal guardian. The same\u00a0<strong>30,000 baht income ceiling<\/strong>\u00a0applies to the dependent<\/td><\/tr><tr><td>Childbirth expenses<\/td><td>Up to 60,000 per pregnancy\u200b<\/td><\/tr><tr><td>Senior taxpayer (65+ years) income exemption<\/td><td>Up to 190,000. This is an additional income exemption, not a deduction.\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"insurance-and-retirement-deductions\">Insurance and Retirement Deductions<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Deduction Type<\/th><th class=\"has-text-align-left\" data-align=\"left\">Maximum Amount (THB)<\/th><\/tr><\/thead><tbody><tr><td>Life insurance premiums (Thai insurance company)<\/td><td>100,000\u200b<\/td><\/tr><tr><td>Health insurance premiums<\/td><td>25,000. Ministerial Regulation No. 365 (B.E. 2563), Royal Gazette 17 June 2020, raised this from the 15,000 set by Ministerial Regulation No. 334 and applies to premiums paid from 1 January 2020. The combined cap with life insurance in the row below is in the same instrument\u200b<\/td><\/tr><tr><td><strong>Combined insurance cap<\/strong><\/td><td><strong>100,000<\/strong>\u200b<\/td><\/tr><tr><td>Parents\u2019 health insurance<\/td><td>15,000. There is no age condition: each insured parent must have assessable income of not more than 30,000 baht in the tax year\u200b<\/td><\/tr><tr><td>Provident fund contributions<\/td><td>15% of income, max 500,000\u200b<\/td><\/tr><tr><td>Retirement Mutual Fund (RMF)<\/td><td>30% of assessable income, capped at 500,000. Ministerial Regulation No. 357 (B.E. 2563), Royal Gazette 10 March 2020, raised the rate from 15% for income received from 1 January 2020. The units must be held at least five years from the first purchase and redeemed at 55 or older, or the relief is lost\u200b<\/td><\/tr><tr><td>Pension (annuity) life insurance<\/td><td>15% of income, max 200,000\u200b<\/td><\/tr><tr><td>National Savings Fund (NSF)<\/td><td>The amount actually paid in as savings, up to 500,000, and within the 500,000 combined retirement cap. That is clause 2 (90) of Ministerial Regulation No. 126, inserted by Ministerial Regulation No. 314 (B.E. 2559). The fund&#8217;s own annual ceiling is not fixed in the National Savings Fund Act: section 31 requires savings of at least 50 baht a month and no more than an amount prescribed by ministerial regulation, so check the current ceiling with the fund before relying on a figure\u200b<\/td><\/tr><tr><td><strong>Combined retirement cap<\/strong><\/td><td><strong>500,000<\/strong>\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"other-deductions\">Other Deductions for Personal Income Tax in Thailand<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Deduction Type<\/th><th class=\"has-text-align-left\" data-align=\"left\">Maximum Amount (THB)<\/th><\/tr><\/thead><tbody><tr><td>Home mortgage interest<\/td><td>100,000\u200b<\/td><\/tr><tr><td>Social security contributions<\/td><td>Actual amount contributed, up to 10,500 for 2026 (875 per month at the new Section 33 wage ceiling of 17,500). A reduced 3% rate applied from December 2025 to May 2026 in nine flood-hit southern provinces, so those employees deduct the lower amount actually paid.\u200b<\/td><\/tr><tr><td>Thai ESG Fund investment (2024-2026)<\/td><td>30% of income, max 300,000\u200b<\/td><\/tr><tr><td>Social enterprise investment<\/td><td>100,000 per year\u200b<\/td><\/tr><tr><td>Charitable donations (100%\/200% concession)<\/td><td>Up to 10% of subtotal net income. For gifts made from 1 January 2026, only donations recorded in the Revenue Department&#8217;s e-Donation system support the deduction\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Two temporary items that circulated in 2025 do not carry into 2026. The domestic tourism deduction (&#8220;Tiew Dee Mee Khuen&#8221;) under Ministerial Regulation No. 401 (B.E. 2568), published in the Royal Gazette on 19 November 2025, covered hotel, homestay and restaurant spending between 29 October and 15 December 2025 only: up to 10,000 THB on any tax invoice, a further 10,000 THB where the invoice was an e-Tax Invoice, and one and a half times those amounts for travel in the 55 listed secondary provinces. It belonged to the 2025 return, which was due on 31 March 2026, and no 2026 round has been approved as of 3 September 2026. The Thai ESG fund deduction (30% of assessable income, up to 300,000 THB, units held at least five years) applies to purchases made between 1 January 2024 and 31 December 2026 under Ministerial Regulation No. 395 (B.E. 2567), so 2026 is its final year unless it is extended. Deductions change every year, so check the current list before you file.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"which-deductions-changed-for-the-2026-tax-year\">Which deductions changed for the 2026 tax year?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Three changes apply to income earned in 2026 and filed by 31 March 2027 (8 April online). None of them comes from the deduction &#8220;reform&#8221; announced in October 2025, which is covered in the next section and is not law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>1. The <a href=\"https:\/\/www.thailawonline.com\/glossary\/social-security\/\">social security<\/a> deduction rose to a maximum of 10,500 THB.<\/strong> The Ministerial Regulation prescribing the minimum and maximum wages used as the base for Section 33 contributions, B.E. 2568, made under sections 7 and 46 of the Social Security Act B.E. 2533, given by the Minister of Labour on 11 December 2025, published in the Royal Gazette volume 142 part 81 Kor on 12 December 2025 and in force from 1 January 2026, raises the wage ceiling on which Section 33 contributions are calculated, in three steps. The employee rate stays at 5%, so the deductible amount rises with the ceiling:<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Period<\/th><th class=\"has-text-align-left\" data-align=\"left\">Monthly wage ceiling (THB)<\/th><th class=\"has-text-align-left\" data-align=\"left\">Maximum employee contribution per month<\/th><th class=\"has-text-align-left\" data-align=\"left\">Maximum deduction per year<\/th><\/tr><\/thead><tbody><tr><td>Up to 31 December 2025<\/td><td>15,000<\/td><td>750<\/td><td>9,000<\/td><\/tr><tr><td>1 January 2026 to 31 December 2028<\/td><td>17,500<\/td><td>875<\/td><td>10,500<\/td><\/tr><tr><td>1 January 2029 to 31 December 2031<\/td><td>20,000<\/td><td>1,000<\/td><td>12,000<\/td><\/tr><tr><td>From 1 January 2032<\/td><td>23,000<\/td><td>1,150<\/td><td>13,800<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">Employees in the nine southern provinces covered by the flood relief (Trang, Nakhon Si Thammarat, Narathiwat, Pattani, Phatthalung, Yala, Songkhla, Satun and Surat Thani) paid a reduced 3% rate from December 2025 to May 2026 and deduct what they actually paid.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>2. Donations must go through e-Donation.<\/strong> In August 2025 the Director-General of the Revenue Department wrote to the National Office of Buddhism that, from 1 January 2026, a donation to a temple, foundation, association, fund or other approved donee supports a tax deduction only if it is recorded in the Department&#8217;s e-Donation system. A paper receipt or anumodana certificate can still be issued, but the Department has said it will not support the deduction. As of 3 September 2026 we have not found a Ministerial Regulation or Director-General&#8217;s notification in the Royal Gazette giving this effect, and the Department&#8217;s own letter described it as a change it would make to the law. In practice the point is settled anyway: the e-filing system pre-fills donations from e-Donation data, and a 2026 donation that exists only on paper should be expected to be refused. Give by scanning the donee&#8217;s e-Donation QR code, or through a bank channel that reports to the system, and check the entry on the Department&#8217;s e-Donation portal before you file. The double deduction for e-Donation <a href=\"https:\/\/www.thailawonline.com\/glossary\/gift\/\">gifts<\/a> to schools, universities and sports bodies is now law. Royal Decree No. 809 (educational institutions) and Royal Decree No. 810 (sport), both published in the Royal Gazette on 12 October 2026 and in force from the next day, cover gifts made through the e-Donation system from 1 January 2025 to 31 December 2027: an individual deducts twice the amount given, within the overall ceiling of 10% of net income for donations, and a company deducts twice the expense.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>3. The shopping and travel stimulus deductions expired.<\/strong> Easy E-Receipt 2.0 under Ministerial Regulation No. 397 (B.E. 2568), published on 10 January 2025, covered purchases from 16 January to 28 February 2025 and is claimed in the 2025 return, not the 2026 one. The tourism deduction closed on 15 December 2025. Nothing has replaced either for 2026 spending.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"did-thailand-cap-tax-deductions-in-2026\">Did Thailand cap tax deductions in 2026?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No. There is no ceiling on total deductions in Thai law, and income earned in 2026 is governed by the tables above. What actually happened:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>14 October 2025:<\/strong> Deputy Prime Minister and Finance Minister Ekniti Nitithanprapas said the deduction system was &#8220;scattered&#8221;, floated a single ceiling on total deductions, and promised an operational framework by November 2025. The Finance Ministry&#8217;s permanent secretary said the earliest application would be income earned in 2026, because the Revenue Code would have to be amended.<\/li>\n\n<li><strong>November 2025:<\/strong> no framework was published as an instrument.<\/li>\n\n<li><strong>12 December 2025:<\/strong> the House of Representatives was dissolved, freezing the reform with the rest of the legislative programme.<\/li>\n\n<li><strong>8 February 2026:<\/strong> general election, followed by a new government under Anutin Charnvirakul.<\/li>\n\n<li><strong>July 2026:<\/strong> the Finance Ministry&#8217;s ten-point tax reform plan schedules &#8220;a revision of the personal income tax structure and a review of selected deductions and allowances&#8221; for 2027. The Bangkok Post&#8217;s report of the plan puts the projected revenue at 50 billion THB a year; a figure of 45.8 billion THB appears in other coverage of the same review. The same plan lists the top-up tax and a 1,000 THB outbound travel levy for 2027, and a VAT increase to 8.5% for 2028.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Status, checked 21 October 2026<\/strong> against the Revenue Department&#8217;s registers of subordinate legislation: the Ministerial Regulations under the Revenue Code run to No. 403 and the Royal Decrees to No. 810 (12 October 2026), and none of them, nor any amending Act, imposes a ceiling on deductions. A ceiling would need a Revenue Code amendment passed by Parliament, or a Royal Decree where the Code already delegates the power, and either must be published in the Royal Gazette before it binds anyone. On the ministry&#8217;s own timetable the earliest realistic effect is income earned in 2027 and filed in 2028. Nothing needs doing today beyond keeping receipts and e-Donation records.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"is-there-an-easy-e-receipt-for-2026\">Is there an Easy E-Receipt for 2026?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">No. On 3 September 2026 the Finance Minister said there is no plan to bring the measure back in the near term, citing leakage and the fact that the benefit goes mostly to higher earners. Easy E-Receipt 2.0 was the 2025 round: purchases from 16 January to 28 February 2025, up to 30,000 THB plus a further 20,000 THB on OTOP and community-enterprise goods, both requiring an e-Tax Invoice or e-Receipt. It is claimed in the 2025 return filed in early 2026 and does not apply to any 2026 spending. If a new round is approved it will come as a Ministerial Regulation under the Revenue Code and will appear in the Royal Gazette before it takes effect; this section will be updated when that happens.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"double-taxation-agreements-dtas\">Double Taxation Agreements (DTAs)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thailand has signed\u00a0<strong><a href=\"https:\/\/www.thailawonline.com\/glossary\/double-tax-agreement\/\">Double Taxation Agreements<\/a> with 61 countries<\/strong>\u00a0to prevent income from being taxed twice. These treaties have become more important than ever under the 2024 remittance rules.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-dtas-protect-expats\">How DTAs Protect Expats<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">DTAs work primarily through the\u00a0<strong>foreign tax credit method<\/strong>: if tax has already been paid on income in the home country, that amount can be credited against the Thai tax liability on the same income. The credit is limited to the lesser of (a) the tax actually paid abroad, or (b) the Thai tax that would apply to that income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">On January 6, 2026, the Thai Revenue Department released an official\u00a0<strong>Foreign Tax Credit Calculation Tool<\/strong>.\u00a0This helps residents correctly compute their allowable credits when filing PND 90 or PND 91 returns.\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"countries-with-a-dta-with-thailand\">Countries with a DTA with Thailand<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thailand\u2019s 61 DTA partners include:\u200b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Asia-Pacific:<\/strong>\u00a0Australia, Bangladesh, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/cambodia080161.pdf\" rel=\"noopener\" target=\"_blank\">Cambodia<\/a>, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/china_e.pdf\" rel=\"noopener\" target=\"_blank\">China<\/a>, Hong Kong, India, Indonesia, Japan, Korea, Laos, Malaysia, Myanmar, Nepal, New Zealand, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/pakistan_e.pdf\" rel=\"noopener\" target=\"_blank\">Pakistan<\/a>, Philippines, Singapore, Sri Lanka, Taiwan, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/vietnam_e_edit.pdf\" rel=\"noopener\" target=\"_blank\">Vietnam<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Europe:<\/strong>\u00a0Armenia, Austria, Belarus, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/belgium_e.pdf\" rel=\"noopener\" target=\"_blank\">Belgium<\/a>, Bulgaria, Cyprus, Czech Republic, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/denmark_e.pdf\" rel=\"noopener\" target=\"_blank\">Denmark<\/a>, Estonia, Finland, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/france_e.pdf\" rel=\"noopener\" target=\"_blank\">France<\/a>, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/germany_e_221057.pdf\" rel=\"noopener\" target=\"_blank\">Germany<\/a>, Hungary, Ireland, Italy, Luxembourg, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/netherland_e.pdf\" rel=\"noopener\" target=\"_blank\">Netherlands<\/a>, Norway, Poland, Romania, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/russian_e.pdf\" rel=\"noopener\" target=\"_blank\">Russia<\/a>, Slovenia, Spain, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/sweden_e.pdf\" rel=\"noopener\" target=\"_blank\">Sweden<\/a>, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/switzerland_e.pdf\" rel=\"noopener\" target=\"_blank\">Switzerland<\/a>, Turkey, Ukraine, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/english_e.pdf\" rel=\"noopener\" target=\"_blank\">United Kingdom<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Americas:<\/strong>\u00a0<a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/canada_e.pdf\" rel=\"noopener\" target=\"_blank\">Canada<\/a>, Chile, <a href=\"https:\/\/www.rd.go.th\/fileadmin\/download\/nation\/america_e.pdf\" rel=\"noopener\" target=\"_blank\">United States<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Middle East &amp; Africa:<\/strong> Bahrain, Israel, Kuwait, Mauritius, Oman, Seychelles, South Africa, United Arab Emirates<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Central Asia:<\/strong> Tajikistan, Uzbekistan<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"special-dta-considerations-for-common-expat-countr\">Special DTA Considerations for Common Expat Countries<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>US Social Security:<\/strong>\u00a0Generally taxable only in the US under the DTA, not in Thailand.\u200b<\/li>\n\n<li><strong>Canadian state pensions (CPP\/OAS):<\/strong>\u00a0Typically taxable only in Canada.\u200b<\/li>\n\n<li><strong>Australian pensions:<\/strong> Under Article 18 of the Australia-Thailand agreement, a pension paid to a Thai resident is taxable only in Thailand, and the Australian Taxation Office has applied that to a war veteran\u2019s pension. Only a pension for Australian government service (Article 19) is generally taxable only in Australia.\u200b<\/li>\n\n<li><strong>Private\/employer pensions:<\/strong>\u00a0Usually\u00a0<strong>are<\/strong>\u00a0taxable in Thailand if remitted, though credits for home-country tax may apply.<\/li>\n\n<li><strong>US citizens:<\/strong>\u00a0Due to a \u201cSavings Clause\u201d in the US-Thailand DTA, Americans should primarily use US mechanisms (Foreign Tax Credit or FEIE) to mitigate double taxation.\u200b<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"ltr-visa-tax-exemption-on-foreign-income\">LTR Visa: Tax Exemption on Foreign Income<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The\u00a0<strong>Long-Term Resident (LTR) visa<\/strong>\u00a0offers the most powerful tax benefit available to qualifying expatriates. Under\u00a0<strong>Royal Decree No. 743 (B.E. 2565)<\/strong>, published in the Royal Gazette on 23 May 2022, three of the four LTR categories receive a complete exemption from personal income tax on foreign-sourced income brought into Thailand. Section 5 of the decree frames it precisely: the exemption covers assessable income under section 40 of the Revenue Code arising <strong>in a previous tax year<\/strong> from employment or business carried on abroad, or from property situated abroad, and then brought into the country.\u200b\u200b<\/p>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">LTR Visa Category<\/th><th class=\"has-text-align-left\" data-align=\"left\">Foreign Income Tax<\/th><th class=\"has-text-align-left\" data-align=\"left\">Requirements<\/th><\/tr><\/thead><tbody><tr><td>Wealthy Global Citizens<\/td><td><strong>Exempt<\/strong><\/td><td>USD 1M+ in assets, USD 500K+ Thai investment\u200b<\/td><\/tr><tr><td>Wealthy Pensioners<\/td><td><strong>Exempt<\/strong><\/td><td>USD 80K+\/year passive income\u200b<\/td><\/tr><tr><td>Work-from-Thailand Professionals<\/td><td><strong>Exempt<\/strong><\/td><td>USD 80K+\/year salary, established employer\u200b<\/td><\/tr><tr><td>Highly-Skilled Professionals<\/td><td><strong>Not exempt.<\/strong> Section 5 of the decree lists only the three categories above, so this category pays tax on foreign income brought in on the ordinary rules. What section 3 gives instead is a flat <strong>17%<\/strong> on Thai employment income from a targeted-industry employer<\/td><td>Employment by a company in a targeted industry under the competitiveness-enhancement law, the investment promotion law or the Eastern Economic Corridor law\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The exemption applies\u00a0<strong>from the date the <a href=\"https:\/\/www.thailawonline.com\/glossary\/ltr-visa\/\">LTR visa<\/a> is granted<\/strong>\u00a0and remains valid while the visa is active. It does not apply retroactively to remittances made before visa approval. Those timing conditions are not in the decree itself: section 6 leaves the qualifications and conditions to a Director-General notification, which for this decree is Notification on Income Tax No. 427, and <strong>section 7 suspends the relief for any tax year in which the conditions are not met<\/strong>, for that year alone.\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"cryptocurrency-and-digital-asset-taxation\">Cryptocurrency and Digital Asset Taxation<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Thailand has implemented a\u00a0<strong>five-year personal income tax exemption<\/strong>\u00a0on gains from selling cryptocurrency and digital tokens (see our guide to <a href=\"https:\/\/www.thailawonline.com\/cryptocurrency-tax-in-thailand\/\">cryptocurrency tax in Thailand<\/a>), effective from\u00a0<strong>January 1, 2025, to December 31, 2029<\/strong>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Key conditions for the exemption:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Trades must be executed through\u00a0<strong>SEC-licensed exchanges, brokers, or dealers<\/strong>\u00a0in Thailand.<\/li>\n\n<li>The exemption applies to\u00a0<strong>individuals only<\/strong>. Companies remain subject to 20% <a href=\"https:\/\/www.thailawonline.com\/glossary\/corporate-income-tax\/\">corporate income tax<\/a>.\u200b<\/li>\n\n<li>OTC or unlicensed platform transactions remain taxable under standard progressive rates.\u200b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Proper documentation of all digital asset transactions during the exemption period is essential for future compliance when the tax holiday expires.\u200b<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Loss relief is a separate rule, and it is older.<\/strong> It does not come from the 2025 to 2029 exemption. Ministerial Regulation No. 380 (B.E. 2565), which added clause 2(104) to Ministerial Regulation No. 126 (B.E. 2509), exempts an amount of gain equal to the losses made on cryptocurrency or digital token transfers in the same tax year. It applies only to gains and losses on transfers carried out in a licensed digital asset exchange, it has run since 14 May 2018, and it has no end date. Two points follow that are easy to get wrong. The relief is capped at the amount of the losses, so it cannot produce a deductible net loss and nothing is carried forward to another year. And it is narrower than the exemption above: it covers the exchange only, not brokers or dealers.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The conditions sit in the Director-General&#8217;s Notification on Income Tax No. 424 of 24 March 2022. Gains and losses must be computed by a generally accepted accounting method, the same method must be used for the whole tax year, and the closing value at year end becomes the cost carried forward. The taxpayer must also keep an account of every transfer, showing at least the ticker, the date and time, the transaction type, the quantity, the price, the baht value, the transfer fee and the cost, and must be able to produce it to an assessment officer. While the 2025 to 2029 exemption is running it takes the whole gain on a licensed venue out of the computation, so the loss rule has little left to do; it matters for tax years before 2025 and after 2029.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-to-get-a-thai-tax-identification-number-tin\">How to Get a Thai Tax Identification Number (TIN)<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Every expat who needs to file taxes must first obtain a\u00a0<strong><a href=\"https:\/\/www.thailawonline.com\/glossary\/tax-id\/\">Tax Identification Number (TIN)<\/a><\/strong>\u00a0from the Thai Revenue Department. Without a TIN, tax returns cannot be filed and certain banking or property transactions may be restricted.\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"who-needs-a-tin\">Who Needs a TIN<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Employees with Thai employers (typically arranged by the company).\u200b<\/li>\n\n<li>Retirees, digital nomads, and freelancers who are tax residents and remit income.\u200b<\/li>\n\n<li>Foreigners selling property in Thailand.\u200b<\/li>\n\n<li>Business owners bringing foreign profits into Thailand.\u200b<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-to-apply\">How to Apply<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Prepare documents:<\/strong>\u00a0Passport, visa or entry stamp, proof of address matching the TM30 registration.\u200b<\/li>\n\n<li><strong>Complete Form L.P. 10.1<\/strong>\u00a0with personal details, nationality, passport number, and Thai address.\u200b<\/li>\n\n<li><strong>Visit the district Revenue Office<\/strong>\u00a0responsible for the residential address.\u200b<\/li>\n\n<li><strong>Submit the documents.<\/strong> Officers will verify and, if everything matches, issue the TIN. Processing can be same-day in many offices.<\/li>\n<\/ol>\n\n\n\n<style>.wp-block-kadence-column.kb-section-dir-horizontal > .kt-inside-inner-col > .kt-info-box7655_6c09d3-46 .kt-blocks-info-box-link-wrap{max-width:unset;}.kt-info-box7655_6c09d3-46 .kt-blocks-info-box-link-wrap{padding-top:var(--global-kb-spacing-xs, 1rem);padding-right:var(--global-kb-spacing-xs, 1rem);padding-bottom:var(--global-kb-spacing-xs, 1rem);padding-left:var(--global-kb-spacing-xs, 1rem);}.kt-info-box7655_6c09d3-46 .kadence-info-box-icon-container .kt-info-svg-icon, .kt-info-box7655_6c09d3-46 .kt-info-svg-icon-flip, .kt-info-box7655_6c09d3-46 .kt-blocks-info-box-number{font-size:50px;}.kt-info-box7655_6c09d3-46 .kt-blocks-info-box-media{border-top-width:0px;border-right-width:0px;border-bottom-width:0px;border-left-width:0px;padding-top:10px;padding-right:10px;padding-bottom:10px;padding-left:10px;}.kt-info-box7655_6c09d3-46 .kt-blocks-info-box-media-container{margin-top:0px;margin-right:15px;margin-bottom:0px;margin-left:15px;}.kt-info-box7655_6c09d3-46 .kt-blocks-info-box-learnmore{background:transparent;border-width:0px 0px 0px 0px;padding-top:4px;padding-right:8px;padding-bottom:4px;padding-left:8px;margin-top:10px;margin-right:0px;margin-bottom:10px;margin-left:0px;}<\/style>\n\n\n\n<div class=\"wp-block-kadence-infobox kt-info-box7655_6c09d3-46\"><span class=\"kt-blocks-info-box-link-wrap info-box-link kt-blocks-info-box-media-align-top kt-info-halign-center\"><div class=\"kt-blocks-info-box-media-container\"><div class=\"kt-blocks-info-box-media kt-info-media-animate-none\"><div class=\"kadence-info-box-icon-container kt-info-icon-animate-none\"><div class=\"kadence-info-box-icon-inner-container\"><span class=\"kb-svg-icon-wrap kb-svg-icon-fe_alertTriangle kt-info-svg-icon\"><svg aria-hidden=\"true\" fill=\"none\" stroke=\"currentColor\" stroke-linecap=\"round\" stroke-linejoin=\"round\" stroke-width=\"2\" viewbox=\"0 0 24 24\" xmlns=\"http:\/\/www.w3.org\/2000\/svg\"><path d=\"M10.29 3.86L1.82 18a2 2 0 0 0 1.71 3h16.94a2 2 0 0 0 1.71-3L13.71 3.86a2 2 0 0 0-3.42 0z\"><\/path><line x1=\"12\" x2=\"12\" y1=\"9\" y2=\"13\"><\/line><line x1=\"12\" x2=\"12\" y1=\"17\" y2=\"17\"><\/line><\/svg><\/span><\/div><\/div><\/div><\/div><div class=\"kt-infobox-textcontent\"><h2 class=\"kt-blocks-info-box-title\">Tip<\/h2><p class=\"kt-blocks-info-box-text\">The TIN application is\u00a0<strong>free<\/strong>\u00a0at any Revenue Office and typically takes 20-30 minutes. Bringing a Thai speaker is helpful as not all offices have English-speaking staff.<\/p><\/div><\/span><\/div>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"filing-personal-income-tax-in-thailand\">Filing Personal Income Tax in Thailand<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Who must file.<\/strong> Under Section 56 of the Revenue Code the duty to file depends on gross assessable income for the year, not on whether any tax is due. A single person must file if assessable income exceeds <strong>60,000 THB<\/strong>, or <strong>120,000 THB<\/strong> where the only income is employment income under Section 40 (1). For a married couple the thresholds are <strong>120,000 THB<\/strong> and <strong>220,000 THB<\/strong> on combined income. A person whose net income stays inside the 150,000 THB exempt band can therefore still be required to file a return showing no tax.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"filing-deadlines\">Filing Deadlines<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Filing Method<\/th><th class=\"has-text-align-left\" data-align=\"left\">Deadline<\/th><th class=\"has-text-align-left\" data-align=\"left\">Form<\/th><\/tr><\/thead><tbody><tr><td>Paper filing<\/td><td><strong>March 31<\/strong>\u00a0of the following year<\/td><td>PND 90 or PND 91<\/td><\/tr><tr><td>E-filing (online)<\/td><td><strong>April 8<\/strong>\u00a0of the following year (8-day extension)<\/td><td>PND 90 or PND 91<\/td><\/tr><tr><td>Half-year return (Section 40 (5) to (8) income)<\/td><td><strong>End of September<\/strong><\/td><td>PND 94\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"pnd-90-vs-pnd-91\">PND 90 vs. PND 91<\/h2>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>PND 91<\/strong>\u00a0is for taxpayers with\u00a0<strong>employment income only<\/strong>\u00a0under Section 40 (1), such as salary, wages and pensions, from one employer or several.\u200b<\/li>\n\n<li><strong>PND 90<\/strong>\u00a0is for taxpayers with <strong>any other type of income<\/strong>, alone or alongside a salary: for example rental income, investment income, freelancing, or business income, whether earned in Thailand or remitted from abroad.\u200b<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Most expats with foreign income remittances will need to file\u00a0<strong>PND 90<\/strong>.\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"how-to-file-online-e-filing\">How to File Online (E-Filing) for Personal Income Tax in Thailand<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li>Register at\u00a0<strong>efiling.rd.go.th<\/strong>\u00a0using the TIN and personal details.<\/li>\n\n<li>Log in and select the correct form (PND 90 or PND 91).\u200b<\/li>\n\n<li>Enter all income details for the tax year, including Thai-sourced and remitted foreign income.\u200b<\/li>\n\n<li>Input deductions: allowances, insurance premiums, donations, and retirement contributions.\u200b<\/li>\n\n<li>Review the tax calculation and submit.\u200b<\/li>\n\n<li>Pay any tax due via bank transfer, credit card, or QR code payment.\u200b<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"penalties-for-non-compliance\">Penalties for Non-Compliance with Personal Income Tax in Thailand<\/h2>\n\n\n\n<figure class=\"wp-block-table\"><table><thead><tr><th class=\"has-text-align-left\" data-align=\"left\">Violation<\/th><th class=\"has-text-align-left\" data-align=\"left\">Penalty<\/th><\/tr><\/thead><tbody><tr><td>Failing to file<\/td><td>A criminal fine of\u00a0<strong>not more than 2,000 THB<\/strong>. It is a single fine, not a monthly one, and it does not apply where you show the failure was unavoidable<\/td><\/tr><tr><td>Late payment<\/td><td>A surcharge of\u00a0<strong>1.5% per month or part of a month<\/strong>\u00a0on the tax, calculated on the tax alone and not on any penalty. It falls to\u00a0<strong>0.75%<\/strong>\u00a0where the Director-General has approved an extension and you pay within it, and\u00a0<strong>it can never exceed the amount of tax itself<\/strong><\/td><\/tr><tr><td>Filing a return that understates the tax<\/td><td>A penalty of\u00a0<strong>one times<\/strong>\u00a0the tax payable, on top of the tax<\/td><\/tr><tr><td>Not filing at all, where the Department then assesses you<\/td><td>A penalty of\u00a0<strong>two times<\/strong>\u00a0the tax payable. This is the row most guides omit, and it is double the one above<\/td><\/tr><tr><td>Intentional fraud\/evasion<\/td><td><strong>3 months to 7 years imprisonment<\/strong>\u00a0and fines of 2,000-200,000 THB\u200b<\/td><\/tr><tr><td>Record keeping<\/td><td>Not a penalty but a duty: keep your records for <strong>at least 5 years<\/strong>\u200b<\/td><\/tr><\/tbody><\/table><\/figure>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"tax-planning-strategies-for-expats-in-thailand\">Tax Planning Strategies for Expats in Thailand<\/h2>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"1-use-pre-2024-funds-first\">1. Use Pre-2024 Funds First<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Remit from accounts holding savings earned before January 1, 2024. Keep those funds in an account that has taken nothing in since, so the source of the remittance can be identified from the statements rather than from an assumption about the order in which money is spent.\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"2-manage-tax-residency-strategically\">2. Manage Tax Residency Strategically<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Spending fewer than 180 days in Thailand in a calendar year means you are not a Thai tax resident for that year, and foreign-sourced income <em>arising<\/em> in that year is outside the Thai net for good, whenever you bring it in. Monitor the day count carefully, especially when travelling in and out. <strong>Note the limit of this.<\/strong> It works on the year the income arises. On the Revenue Department&#8217;s stated position, dropping below 180 days in the year you <em>remit<\/em> money that arose in a resident year does not remove the charge. Its four-case table tests residence only in the year the income arose, and taxes the remittance whenever the money is brought in. Plan on the arising year, not the remittance year, and take advice before relying on any reading of the point that a court has not tested.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"3-maximize-dta-foreign-tax-credits\">3. Maximize DTA Foreign Tax Credits<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Claim credits for taxes paid in the home country using the Revenue Department\u2019s Foreign Tax Credit Calculation Tool. Keep the <strong>evidence the Department asks for<\/strong>: the foreign tax return and proof of payment, any foreign withholding tax certificates, official receipts from the foreign tax authority, and bank records showing the remittance into Thailand.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"4-maximize-thai-deductions\">4. Maximize Thai Deductions<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Take full advantage of the 60,000 THB personal allowance, spouse and child allowances, insurance premiums, and retirement fund contributions. These can significantly reduce the effective tax rate. For 2026, give through e-Donation if you want the donation deduction, and note that the social security deduction now reaches 10,500 THB.\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"5-consider-the-ltr-visa\">5. Consider the LTR Visa<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">For expats who meet the financial thresholds, three of the four LTR categories provide a complete exemption from tax on foreign income. This can save hundreds of thousands of baht annually for high-income retirees and remote professionals.\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"6-time-remittances-for-lower-tax-brackets\">6. Time Remittances for Lower Tax Brackets<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">In years with lower Thai-sourced income, larger remittances may fall into lower progressive tax brackets. Planning the timing of transfers can optimize the overall tax burden.\u200b<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"common-mistakes-expats-make\">Common Mistakes Expats Make<\/h2>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Mixing pre-2024 and post-2024 funds<\/strong>\u00a0in a single account without documentation. The entire transfer may then be treated as taxable.\u200b<\/li>\n\n<li><strong>Failing to trace funds used for ATM withdrawals and card payments.<\/strong> Check whether the transaction brings assessable foreign income into Thailand; do not treat all spending as income or assume a foreign card avoids the remittance rules.\u200b<\/li>\n\n<li><strong>Assuming proposed tax changes are law.<\/strong> The two-year grace period has\u00a0<strong>not<\/strong>\u00a0been enacted. File based on current rules.<\/li>\n\n<li><strong>Not filing a return because no tax is due.<\/strong> The duty to file depends on gross assessable income (over 60,000 THB for a single person, or 120,000 THB if the only income is a salary), not on the 150,000 THB exempt band.\u200b<\/li>\n\n<li><strong>Confusing the Thailand Privilege (Elite) visa with the LTR visa.<\/strong> Only the LTR visa provides a foreign income tax exemption.\u200b<\/li>\n\n<li><strong>Ignoring Double Taxation Agreements.<\/strong> Many expats overpay by not claiming foreign tax credits they are legally entitled to.\u200b<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"our-fees\">Our fees<\/h2>\n\n\n\n<h3 class=\"wp-block-heading\">Talking to us<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Tax questions that turn on your residency, your treaty position or the source of a remittance are worth an hour with a lawyer before you file. Consultations are 2,000 THB per hour and you get a written fee estimate before any further work. You can <a href=\"https:\/\/www.thailawonline.com\/book-consultation\/\">book a consultation<\/a> directly.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"key-takeaways-for-expatriates\">Key Takeaways for Expatriates<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Navigating personal income tax in Thailand requires awareness of the 2024 remittance rule changes, strategic use of deductions and DTAs, and timely filing. Expats should secure a TIN, understand which income categories apply, document pre-2024 funds carefully, and never assume that pending legislative proposals are already law. Professional tax advice tailored to individual circumstances remains the safest approach to compliance and tax optimization.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>This guide is provided for informational purposes by ThaiLawOnline.com. Tax laws change frequently. Consult a qualified tax professional for advice specific to your situation.<\/em><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Links about Personal Income Tax in Thailand:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.rd.go.th\/english\/6045.html\" rel=\"noopener\" target=\"_blank\">PIT explained by the Revenue Department of Thailand<\/a><\/li>\n\n<li><a href=\"https:\/\/www.thailawonline.com\/register-a-tax-id-number-in-thailand\/\">How to Register a Tax ID in Thailand<\/a><\/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-question-1772313682361\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Do I have to pay Thai tax on my foreign pension?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>It depends on when the pension was earned and whether a DTA applies. Pension income earned from 2024 onward is taxable when remitted to Thailand. However, pre-2024 pension income is protected under Por.162\/2566. US Social Security and Canadian state pensions (CPP\/OAS) are generally taxable only in the paying country under their DTAs. Australian pensions are different: apart from government-service pensions, they are taxable only in Thailand for a Thai resident. Private pensions are generally taxable but may qualify for a foreign tax credit.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313694134\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">I use my foreign credit card for purchases in Thailand. Is that taxable?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Not automatically. A payment method alone does not establish taxable income. Check the source and year of the funds, Thai tax residence when the foreign income arose, the amount brought into Thailand, and any exemption or treaty protection. Pre-2024 foreign income is outside the new interpretation. Keep statements tracing the funds, and obtain advice on how the particular card payment or withdrawal is treated. Do not assume either that every card purchase is taxable or that using a foreign card avoids a remittance.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313694937\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What is the difference between PND 90 and PND 91?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>PND 91 is for individuals who only earn employment income (salary). PND 90 is for individuals with any other type of income, including foreign remittances, rental income, investments, or business income. Most expats dealing with foreign income will file PND 90.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313773834\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can I file my taxes in English?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The Revenue Department\u2019s e-filing system at efiling.rd.go.th has some English translation available, but the system can be challenging to navigate for complex situations. Engaging a Thai tax professional or filing service is advisable for expats with foreign income obligations.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313799067\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Does the Thailand Elite visa give me any tax benefits?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. The Thailand Privilege (formerly Elite) visa is a tourist visa with VIP services. It provides\u00a0<strong>no tax exemptions<\/strong>\u00a0whatsoever. If an Elite visa holder stays in Thailand for 180+ days, they are a full tax resident subject to standard rules. Only the\u00a0<strong>LTR visa<\/strong>\u00a0provides tax benefits on foreign income.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313815400\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What happens if I earn crypto income in Thailand?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Capital gains from cryptocurrency and digital token sales are\u00a0<strong>exempt from personal income tax<\/strong>\u00a0from January 1, 2025, to December 31, 2029, under Ministerial Regulation No. 399. This exemption applies only to trades through SEC-licensed platforms and only to individuals. After 2029, crypto gains will revert to standard progressive tax rates unless the exemption is extended.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313816154\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How do Double Taxation Agreements help me?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>DTAs prevent the same income from being taxed in two countries. If an expat has already paid tax on income in the home country, a foreign tax credit can be claimed against the Thai tax liability. Thailand has DTAs with 61 countries. The Revenue Department released a Foreign Tax Credit Calculation Tool in January 2026 to help taxpayers compute their credits.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313865601\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What if I stay in Thailand less than 180 days?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Individuals who are physically present in Thailand for fewer than 180 days in a calendar year are\u00a0<strong>not<\/strong>\u00a0Thai tax residents. Non-residents are only taxed on income sourced within Thailand (e.g., a Thai employer salary). Foreign-sourced income that arises in a non-resident year is not taxed, even if it is brought into Thailand later. The reverse does not hold: on the Revenue Department&#8217;s position, income that arose in a year when you were resident stays taxable when you bring it in, even in a year when you are non-resident.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313866450\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">When is the tax filing deadline for expats?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The annual personal income tax return must be filed by\u00a0<strong>March 31<\/strong>\u00a0for paper submissions or\u00a0<strong>April 8<\/strong>\u00a0for electronic filings through the Revenue Department\u2019s e-filing portal. Filing late can attract a criminal fine of up to 2,000 THB, which is a single fine and not a monthly one, and unpaid tax carries a surcharge of 1.5% per month or part of a month that can never exceed the tax itself. Tax of 3,000 THB or more can be paid in three equal monthly installments without interest.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1772313897333\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Is there a minimum income threshold for filing?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes, and it is not the 150,000 THB figure. Under Section 56 of the Revenue Code a single person must file if assessable income for the year exceeds 60,000 THB, or 120,000 THB where the only income is employment income. For a married couple the thresholds are 120,000 THB and 220,000 THB on combined income. The 150,000 THB figure is the band of net income on which no tax is charged, so a return can be compulsory even when no tax is due.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788500000001\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Is the 60,000 THB personal allowance still available in 2026?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. The personal allowance of 60,000 THB, the spouse allowance and the child allowances are unchanged for income earned in 2026. The proposed ceiling on total deductions was never enacted and is now scheduled for review in 2027 at the earliest.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788500000002\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Do paper donation receipts still work for the tax deduction?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>For donations made from 1 January 2026, the Revenue Department has said that only donations recorded in its e-Donation system support the deduction. A paper receipt or anumodana certificate is evidence of the gift but should not be relied on for tax. Scan the donee&#8217;s e-Donation QR code and check the record on the Department&#8217;s portal before filing.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788500000003\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Is the RMF deduction being cut?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Not for 2026. The RMF limit is still 30% of assessable income up to 500,000 THB, within the combined 500,000 THB retirement cap. Retirement and Thai ESG limits are among the deductions the Finance Ministry has said it will review for 2027, but no instrument has been published.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788500000004\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Will the deduction reform affect my 2026 filing in 2027?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. The return filed in early 2027 covers income earned in 2026 and uses the deduction schedule on this page. Any reform must be published in the Royal Gazette first, and the ministry&#8217;s own timetable now points to income earned in 2027, filed in 2028.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<p class=\"wp-block-paragraph\"><aside class=\"tlo-trust-author\" aria-label=\"\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e40\u0e02\u0e35\u0e22\u0e19\">\n                            <div class=\"tlo-trust-author__person\">\n                    <div class=\"tlo-trust-author__photo\">\n                        <span class=\"tlo-trust-author__initials\" aria-hidden=\"true\">SB<\/span>                    <\/div>\n                    <div class=\"tlo-trust-author__body\">\n                        <p class=\"tlo-trust-author__name\"><a href=\"https:\/\/www.thailawonline.com\/our-team\/\">S\u00e9bastien Brousseau<\/a><\/p>\n                        <p class=\"tlo-trust-author__cred\">LL.B., B.Sc.<\/p>\n                        <p class=\"tlo-trust-author__bio\">Editor of ThaiLawOnline, working in Thai law since 2006. Writes for foreign residents and investors on property, family, immigration, estate and business matters.<\/p>\n                    <\/div>\n                <\/div>\n            \n            <p class=\"tlo-trust-author__meta\">\n                                                    <span>\u0e1b\u0e23\u0e31\u0e1a\u0e1b\u0e23\u0e38\u0e07\u0e25\u0e48\u0e32\u0e2a\u0e38\u0e14 \u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19 2, 2026<\/span>\n                            <\/p>\n        <\/aside>\n<a class=\"tlo-trust-badge tlo-trust-badge--vortex\" href=\"\/supreme-court-decisions\/\"><span class=\"tlo-trust-badge__tick\" aria-hidden=\"true\">&#10003;<\/span> \u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e01\u0e31\u0e1a\u0e04\u0e33\u0e1e\u0e34\u0e1e\u0e32\u0e01\u0e29\u0e32\u0e28\u0e32\u0e25\u0e0e\u0e35\u0e01\u0e32\u0e01\u0e27\u0e48\u0e32 77,000 \u0e04\u0e14\u0e35 \u0e10\u0e32\u0e19\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25 Vortex<\/a><\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><em>Last reviewed: 3 October 2026. The deduction and allowance figures, the filing rules and the LTR exemption on this page were checked against the primary instruments: Ministerial Regulations No. 365 and No. 357 (B.E. 2563), section 47 (1) (\u0e04) of the Revenue Code as amended by the Revenue Code Amendment Act (No. 46) B.E. 2561, clause 2 (90) of Ministerial Regulation No. 126, section 56 of the Code with the Ministry of Finance announcement on internet filing (No. 9), Royal Gazette 16 December 2025, and Royal Decree No. 743 (B.E. 2565). The treaty country list, the tax identification number and e-filing procedure, and the detailed LTR conditions in Director-General Notification No. 427 are general guidance and were not checked line by line against primary sources.<\/em><\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>Foreign-income scope checked on 17 September 2026. The Revenue Department\u2019s foreign-tax-credit guidance excludes foreign income earned before 1 January 2024 [&hellip;]<\/p>\n","protected":false},"author":0,"featured_media":11564,"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\":\"2026-11-02\",\"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":"expat tax thailand","rank_math_title":"Expat Tax in Thailand: Residency, Foreign Income and Filing","rank_math_description":"Tax for expatriates in Thailand: the 180-day residency rule, foreign income and remittance, 2026 rates and allowances, treaties, TIN and PND 90 or 91.","rank_math_breadcrumb_title":"Personal Income Tax in Thailand","rank_math_canonical_url":""},"class_list":["post-242","page","type-page","status-publish","has-post-thumbnail","hentry","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/pages\/242","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=242"}],"version-history":[{"count":37,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/pages\/242\/revisions"}],"predecessor-version":[{"id":11574,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/pages\/242\/revisions\/11574"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/media\/11564"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/media?parent=242"}],"curies":[{"name":"\u0e14\u0e31\u0e1a\u0e40\u0e1a\u0e34\u0e25\u0e22\u0e39\u0e1e\u0e35","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}