{"id":1718,"date":"2025-02-04T20:01:40","date_gmt":"2025-02-04T13:01:40","guid":{"rendered":"https:\/\/www.thailawonline.com\/jail-if-you-do-not-pay-taxes-in-thailand\/"},"modified":"2026-11-04T00:35:12","modified_gmt":"2026-11-03T17:35:12","slug":"jail-if-you-do-not-pay-taxes-in-thailand","status":"publish","type":"post","link":"https:\/\/www.thailawonline.com\/th\/jail-if-you-do-not-pay-taxes-in-thailand\/","title":{"rendered":"\u0e04\u0e38\u0e13\u0e2d\u0e32\u0e08\u0e16\u0e39\u0e01\u0e08\u0e33\u0e04\u0e38\u0e01\u0e44\u0e14\u0e49\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e2b\u0e32\u0e01\u0e44\u0e21\u0e48\u0e08\u0e48\u0e32\u0e22\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22?"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">Yes, but not for simply owing tax you cannot pay. Unpaid tax is a debt. The Revenue Department adds a penalty of one or two times the tax (sections 22 and 26 of the Revenue Code) and a surcharge of 1.5 per cent a month, or 0.75 per cent where the Director-General has extended the time to pay (section 27), and it can seize and auction your property without a court order (section 12). Jail is for deliberate conduct: false statements or fraud to evade tax (section 37), or deliberately not filing a return in order to evade it (section 37 bis).<\/p>\n\n\n\n<div class=\"wp-block-image\">\n<figure class=\"aligncenter size-full is-resized\"><img alt=\"Expat reviewing tax forms at home\" class=\"wp-image-31201 lazyload\" data-src=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/11\/tax-penalties-foreigners-thailand.webp\" decoding=\"async\" src=\"data:image\/gif;base64,R0lGODlhAQABAIAAAAAAAP\/\/\/yH5BAEAAAAALAAAAAABAAEAAAIBRAA7\" style=\"width:400px\"\/><noscript><img loading=\"lazy\" alt=\"Expat reviewing tax forms at home\" class=\"wp-image-31201 lazyload\" decoding=\"async\" height=\"800\" src=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/11\/tax-penalties-foreigners-thailand.webp\" style=\"width:400px\" width=\"1200\"\/><\/noscript><\/figure>\n<\/div>\n\n\n\n<p class=\"wp-block-paragraph\">The penalties depend on the nature and severity of the tax offense. Here are some key points:<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Tax Evasion and <a href=\"https:\/\/www.thailawonline.com\/glossary\/fraud\/\">Fraud<\/a><\/strong>, If an individual or company intentionally avoids paying taxes, submits false tax returns, or engages in fraudulent activities to reduce tax liability, they can face criminal charges. This can lead to heavy <a href=\"https:\/\/www.thailawonline.com\/glossary\/fine\/\">fines<\/a> and imprisonment.<\/li>\n\n<li><strong>Failure to File or Pay Taxes<\/strong>, Under the <strong>Revenue Code of Thailand<\/strong>, failing to file a return is an offence; failing to pay is not, but it is expensive. You must do your <a href=\"https:\/\/www.thailawonline.com\/personal-income-tax-in-thailand\/\">personal income tax in Thailand<\/a>. For example:\n\n<ul class=\"wp-block-list\">\n<li>Failing to file a required return, without force majeure, is punishable by a <strong>fine of up to 2,000 THB<\/strong> (section 35).<\/li>\n\n<li>Deliberately not filing a return in order to evade tax: <strong>up to one year in prison, a fine of up to 200,000 THB, or both<\/strong> (section 37 bis).<\/li>\n\n<li>False statements, false evidence or fraud to evade tax or to obtain a refund: <strong>three months to seven years in prison and a fine of 2,000 to 200,000 THB<\/strong>, both, not either (section 37).<\/li>\n<\/ul>\n<\/li>\n\n<li><strong>Withholding Tax Violations<\/strong>, If an employer or business fails to withhold or remit tax on payments to employees or contractors, it becomes jointly liable with the recipient for the tax not withheld (section 54), plus the 1.5 per cent monthly surcharge (section 27). Where the failure involves false statements or fraud, section 37 applies.<\/li>\n\n<li><strong>Compounding of Offenses<\/strong>, Section 3 bis of the Revenue Code lets an offence be settled by a compounding fine instead of prosecution, but only an offence punishable by a fine alone or by imprisonment of not more than one year (for example sections 35 and 37 bis); fraud under section 37, which carries up to seven years, cannot be compounded under it. Whether a case is compounded is the Revenue Department&#8217;s decision.<\/li>\n\n<li><strong>Corporate and <a href=\"https:\/\/www.thailawonline.com\/glossary\/vat\/\">VAT<\/a> Tax Evasion<\/strong>, Companies that intentionally evade <strong>Value Added Tax (VAT)<\/strong> or corporate taxes may face both <strong>corporate liability<\/strong> and <strong>personal liability for company <a href=\"https:\/\/www.thailawonline.com\/glossary\/director\/\">directors<\/a><\/strong>.<\/li>\n<\/ol>\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 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><div class=\"tlo-lb-sec\"><h3>Section 37 bis <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Any person who wilfully fails to file a return required to be filed under this Title in order to evade taxes and duties shall be liable to imprisonment for a term not exceeding one year or a fine not exceeding two hundred thousand baht, or both.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 35 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Any person who fails to comply with section 17, section 50 bis, section 51 or section 69 shall, unless he or she shows that there was force majeure, be liable to a fine not exceeding two thousand baht.<\/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 12 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Tax and duty which must be paid or remitted under this Title shall, if not paid or remitted when due, be deemed tax and duty in arrears. In order to obtain payment of tax and duty in arrears, the Director-General shall have the power to order the seizure or attachment and the sale by auction of the property of the person liable to pay or remit tax and duty anywhere throughout the Kingdom, without having to apply to the court for a writ of seizure or an order. The Director-General may delegate such power to a Deputy Director-General or a Regional Revenue Officer. In provinces other than Bangkok Metropolis, the Provincial Governor or the District Officer shall have the same power as the Director-General under paragraph two within the locality of that province or district, but the District Officer may exercise the power to order a sale by auction only upon permission from the Provincial Governor. The procedure for seizure and sale by auction of property shall follow the Civil Procedure Code mutatis mutandis, while the procedure for attachment shall follow the rules prescribed by the Director-General with the approval of the Minister. The money obtained from such sale by auction shall be applied to deduct the fees and expenses of the seizure and sale by auction and the tax and duty in arrears; any money remaining shall be returned to the owner of the property. The person liable to pay tax and duty under paragraph two shall include a partner with unlimited liability in a juristic partnership.<\/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 22 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">In an assessment under section 20 or section 21, the taxpayer shall be liable to pay a further penalty equal to one time 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 3 bis <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">If any of the following officials considers that the alleged offender should not be subject to imprisonment or should not be prosecuted, the official shall have the power to settle the case by imposing a fine only, in respect of the following offences, except offences under section 13, namely: (1) for an offence punishable by a fine only, or by a fine or imprisonment not exceeding six months, or by both fine and imprisonment where the imprisonment does not exceed six months, committed in Bangkok Metropolis, the power shall vest in the Director-General; if committed in another province, the power shall vest in the Provincial Governor; (2) for an offence punishable by a fine or imprisonment exceeding six months but not exceeding one year, or by both fine and imprisonment where the imprisonment exceeds six months but does not exceed one year, the power shall vest in a committee consisting of the Director-General, the Director-General of the Department of Provincial Administration and the Director-General of the Police Department, or their delegates. If the alleged offender pays the fine as settled within the period fixed by the person having the power of settlement, the alleged offender shall be deemed protected from further prosecution in respect of that offence. If the person having the power of settlement under paragraph one considers that the power of settlement should not be exercised, or if, after settlement, the alleged offender does not accept the settlement, or accepts it but fails to pay the fine within the period fixed by the person having the power of settlement, prosecution shall proceed, and in such case no settlement under any other law shall be made.<\/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 54 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">If the payer under section 50 and section 53 fails to withhold and remit, or has withheld and remitted but not in the full correct amount, the payer shall be jointly liable with the income earner for the tax payable in the amount of tax not withheld and remitted, or in the amount of the shortfall, as the case may be. In the case where the payer has withheld tax under section 50 or section 53, the income earner liable to tax shall be released from liability to pay tax to the extent of the amount withheld by the payer, and the payer alone shall be liable to pay that amount of 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><\/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 37 <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\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><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 37 \u0e17\u0e27\u0e34 <small>\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e1c\u0e39\u0e49\u0e43\u0e14\u0e42\u0e14\u0e22\u0e40\u0e08\u0e15\u0e19\u0e32\u0e44\u0e21\u0e48\u0e22\u0e37\u0e48\u0e19\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e22\u0e37\u0e48\u0e19\u0e15\u0e32\u0e21\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e19\u0e35\u0e49 \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 \u0e15\u0e49\u0e2d\u0e07\u0e23\u0e30\u0e27\u0e32\u0e07\u0e42\u0e17\u0e29\u0e08\u0e33\u0e04\u0e38\u0e01\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e1b\u0e35 \u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e31\u0e1a\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e2d\u0e07\u0e41\u0e2a\u0e19\u0e1a\u0e32\u0e17 \u0e2b\u0e23\u0e37\u0e2d\u0e17\u0e31\u0e49\u0e07\u0e08\u0e33\u0e17\u0e31\u0e49\u0e07\u0e1b\u0e23\u0e31\u0e1a<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 35 <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\u0e44\u0e21\u0e48\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e51\u0e57 \u0e21\u0e32\u0e15\u0e23\u0e32 \u0e55\u0e50 \u0e17\u0e27\u0e34 \u0e21\u0e32\u0e15\u0e23\u0e32 \u0e55\u0e51 \u0e2b\u0e23\u0e37\u0e2d\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e56\u0e59 \u0e40\u0e27\u0e49\u0e19\u0e41\u0e15\u0e48\u0e08\u0e30\u0e41\u0e2a\u0e14\u0e07\u0e27\u0e48\u0e32\u0e44\u0e14\u0e49\u0e21\u0e35\u0e40\u0e2b\u0e15\u0e38\u0e2a\u0e38\u0e14\u0e27\u0e34\u0e2a\u0e31\u0e22 \u0e15\u0e49\u0e2d\u0e07\u0e23\u0e30\u0e27\u0e32\u0e07\u0e42\u0e17\u0e29\u0e1b\u0e23\u0e31\u0e1a\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e2d\u0e07\u0e1e\u0e31\u0e19\u0e1a\u0e32\u0e17<\/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 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\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 12 <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 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\u0e43\u0e2b\u0e49\u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e23\u0e27\u0e21\u0e16\u0e36\u0e07\u0e1c\u0e39\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e08\u0e33\u0e1e\u0e27\u0e01\u0e44\u0e21\u0e48\u0e08\u0e33\u0e01\u0e31\u0e14\u0e04\u0e27\u0e32\u0e21\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e43\u0e19\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\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 22 <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\u0e19\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e52\u0e50 \u0e2b\u0e23\u0e37\u0e2d\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e52\u0e51 \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\u0e2b\u0e19\u0e36\u0e48\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\u0e2d\u0e35\u0e01<\/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 3 \u0e17\u0e27\u0e34 <small>\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e16\u0e49\u0e32\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49 \u0e40\u0e2b\u0e47\u0e19\u0e27\u0e48\u0e32\u0e1c\u0e39\u0e49\u0e15\u0e49\u0e2d\u0e07\u0e2b\u0e32\u0e44\u0e21\u0e48\u0e04\u0e27\u0e23\u0e15\u0e49\u0e2d\u0e07\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e42\u0e17\u0e29\u0e08\u0e33\u0e04\u0e38\u0e01\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e04\u0e27\u0e23\u0e16\u0e39\u0e01\u0e1f\u0e49\u0e2d\u0e07\u0e23\u0e49\u0e2d\u0e07 \u0e43\u0e2b\u0e49\u0e21\u0e35\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e40\u0e1b\u0e23\u0e35\u0e22\u0e1a\u0e40\u0e17\u0e35\u0e22\u0e1a\u0e42\u0e14\u0e22\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e2a\u0e16\u0e32\u0e19\u0e40\u0e14\u0e35\u0e22\u0e27\u0e43\u0e19\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49 \u0e40\u0e27\u0e49\u0e19\u0e41\u0e15\u0e48\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e51\u0e53 \u0e04\u0e37\u0e2d\n(\u0e51) \u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e17\u0e35\u0e48\u0e21\u0e35\u0e42\u0e17\u0e29\u0e1b\u0e23\u0e31\u0e1a\u0e2a\u0e16\u0e32\u0e19\u0e40\u0e14\u0e35\u0e22\u0e27 \u0e2b\u0e23\u0e37\u0e2d\u0e21\u0e35\u0e42\u0e17\u0e29\u0e1b\u0e23\u0e31\u0e1a\u0e2b\u0e23\u0e37\u0e2d\u0e08\u0e33\u0e04\u0e38\u0e01\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e01\u0e40\u0e14\u0e37\u0e2d\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e17\u0e31\u0e49\u0e07\u0e1b\u0e23\u0e31\u0e1a\u0e17\u0e31\u0e49\u0e07\u0e08\u0e33\u0e0b\u0e36\u0e48\u0e07\u0e42\u0e17\u0e29\u0e08\u0e33\u0e04\u0e38\u0e01\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e01\u0e40\u0e14\u0e37\u0e2d\u0e19 \u0e17\u0e35\u0e48\u0e40\u0e01\u0e34\u0e14\u0e02\u0e36\u0e49\u0e19\u0e43\u0e19\u0e01\u0e23\u0e38\u0e07\u0e40\u0e17\u0e1e\u0e21\u0e2b\u0e32\u0e19\u0e04\u0e23 \u0e43\u0e2b\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e02\u0e2d\u0e07\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35 \u0e16\u0e49\u0e32\u0e40\u0e01\u0e34\u0e14\u0e02\u0e36\u0e49\u0e19\u0e43\u0e19\u0e08\u0e31\u0e07\u0e2b\u0e27\u0e31\u0e14\u0e2d\u0e37\u0e48\u0e19\u0e43\u0e2b\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e02\u0e2d\u0e07\u0e1c\u0e39\u0e49\u0e27\u0e48\u0e32\u0e23\u0e32\u0e0a\u0e01\u0e32\u0e23\u0e08\u0e31\u0e07\u0e2b\u0e27\u0e31\u0e14\n(\u0e52) \u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e17\u0e35\u0e48\u0e21\u0e35\u0e42\u0e17\u0e29\u0e1b\u0e23\u0e31\u0e1a\u0e2b\u0e23\u0e37\u0e2d\u0e42\u0e17\u0e29\u0e08\u0e33\u0e04\u0e38\u0e01\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e01\u0e40\u0e14\u0e37\u0e2d\u0e19 \u0e41\u0e15\u0e48\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e1b\u0e35 \u0e2b\u0e23\u0e37\u0e2d\u0e17\u0e31\u0e49\u0e07\u0e1b\u0e23\u0e31\u0e1a\u0e17\u0e31\u0e49\u0e07\u0e08\u0e33 \u0e0b\u0e36\u0e48\u0e07\u0e42\u0e17\u0e29\u0e08\u0e33\u0e04\u0e38\u0e01\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e01\u0e40\u0e14\u0e37\u0e2d\u0e19\u0e41\u0e15\u0e48\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e1b\u0e35 \u0e43\u0e2b\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e02\u0e2d\u0e07\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23 \u0e0b\u0e36\u0e48\u0e07\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e14\u0e49\u0e27\u0e22\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35 \u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e01\u0e23\u0e21\u0e01\u0e32\u0e23\u0e1b\u0e01\u0e04\u0e23\u0e2d\u0e07\u0e41\u0e25\u0e30\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e01\u0e23\u0e21\u0e15\u0e33\u0e23\u0e27\u0e08 \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e21\u0e2d\u0e1a\u0e2b\u0e21\u0e32\u0e22\n\u0e16\u0e49\u0e32\u0e1c\u0e39\u0e49\u0e15\u0e49\u0e2d\u0e07\u0e2b\u0e32\u0e43\u0e0a\u0e49\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e40\u0e1b\u0e23\u0e35\u0e22\u0e1a\u0e40\u0e17\u0e35\u0e22\u0e1a\u0e20\u0e32\u0e22\u0e43\u0e19\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e40\u0e1b\u0e23\u0e35\u0e22\u0e1a\u0e40\u0e17\u0e35\u0e22\u0e1a\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e41\u0e25\u0e49\u0e27 \u0e43\u0e2b\u0e49\u0e16\u0e37\u0e2d\u0e27\u0e48\u0e32\u0e40\u0e1b\u0e47\u0e19\u0e2d\u0e31\u0e19\u0e04\u0e38\u0e49\u0e21\u0e1c\u0e39\u0e49\u0e15\u0e49\u0e2d\u0e07\u0e2b\u0e32\u0e21\u0e34\u0e43\u0e2b\u0e49\u0e16\u0e39\u0e01\u0e1f\u0e49\u0e2d\u0e07\u0e23\u0e49\u0e2d\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e41\u0e2b\u0e48\u0e07\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e19\u0e31\u0e49\u0e19\n\u0e16\u0e49\u0e32\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e40\u0e1b\u0e23\u0e35\u0e22\u0e1a\u0e40\u0e17\u0e35\u0e22\u0e1a\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e40\u0e2b\u0e47\u0e19\u0e27\u0e48\u0e32 \u0e44\u0e21\u0e48\u0e04\u0e27\u0e23\u0e43\u0e0a\u0e49\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e40\u0e1b\u0e23\u0e35\u0e22\u0e1a\u0e40\u0e17\u0e35\u0e22\u0e1a \u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e40\u0e1b\u0e23\u0e35\u0e22\u0e1a\u0e40\u0e17\u0e35\u0e22\u0e1a\u0e41\u0e25\u0e49\u0e27\u0e1c\u0e39\u0e49\u0e15\u0e49\u0e2d\u0e07\u0e2b\u0e32\u0e44\u0e21\u0e48\u0e22\u0e2d\u0e21\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e40\u0e1b\u0e23\u0e35\u0e22\u0e1a\u0e40\u0e17\u0e35\u0e22\u0e1a\u0e2b\u0e23\u0e37\u0e2d\u0e22\u0e2d\u0e21\u0e41\u0e25\u0e49\u0e27\u0e41\u0e15\u0e48\u0e44\u0e21\u0e48\u0e0a\u0e33\u0e23\u0e30\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e20\u0e32\u0e22\u0e43\u0e19\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e40\u0e1b\u0e23\u0e35\u0e22\u0e1a\u0e40\u0e17\u0e35\u0e22\u0e1a\u0e01\u0e33\u0e2b\u0e19\u0e14 \u0e43\u0e2b\u0e49\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e01\u0e32\u0e23\u0e1f\u0e49\u0e2d\u0e07\u0e23\u0e49\u0e2d\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b \u0e41\u0e25\u0e30\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e19\u0e35\u0e49 \u0e2b\u0e49\u0e32\u0e21\u0e21\u0e34\u0e43\u0e2b\u0e49\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e23\u0e35\u0e22\u0e1a\u0e40\u0e17\u0e35\u0e22\u0e1a\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e2d\u0e37\u0e48\u0e19\u0e2d\u0e35\u0e01<\/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 54 <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\">\u0e16\u0e49\u0e32\u0e1c\u0e39\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e55\u0e50 \u0e41\u0e25\u0e30\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e55\u0e53 \u0e21\u0e34\u0e44\u0e14\u0e49\u0e2b\u0e31\u0e01\u0e41\u0e25\u0e30\u0e19\u0e33\u0e40\u0e07\u0e34\u0e19\u0e2a\u0e48\u0e07 \u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e14\u0e49\u0e2b\u0e31\u0e01\u0e41\u0e25\u0e30\u0e19\u0e33\u0e40\u0e07\u0e34\u0e19\u0e2a\u0e48\u0e07\u0e41\u0e25\u0e49\u0e27\u0e41\u0e15\u0e48\u0e44\u0e21\u0e48\u0e04\u0e23\u0e1a\u0e08\u0e33\u0e19\u0e27\u0e19\u0e17\u0e35\u0e48\u0e16\u0e39\u0e01\u0e15\u0e49\u0e2d\u0e07 \u0e1c\u0e39\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e23\u0e48\u0e27\u0e21\u0e01\u0e31\u0e1a\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e43\u0e19\u0e01\u0e32\u0e23\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e0a\u0e33\u0e23\u0e30\u0e15\u0e32\u0e21\u0e08\u0e33\u0e19\u0e27\u0e19\u0e40\u0e07\u0e34\u0e19\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e21\u0e34\u0e44\u0e14\u0e49\u0e2b\u0e31\u0e01\u0e41\u0e25\u0e30\u0e19\u0e33\u0e2a\u0e48\u0e07\u0e2b\u0e23\u0e37\u0e2d\u0e15\u0e32\u0e21\u0e08\u0e33\u0e19\u0e27\u0e19\u0e17\u0e35\u0e48\u0e02\u0e32\u0e14\u0e44\u0e1b \u0e41\u0e25\u0e49\u0e27\u0e41\u0e15\u0e48\u0e01\u0e23\u0e13\u0e35\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e2b\u0e31\u0e01\u0e40\u0e07\u0e34\u0e19\u0e20\u0e32\u0e29\u0e35\u0e44\u0e27\u0e49\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e55\u0e50 \u0e2b\u0e23\u0e37\u0e2d\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e55\u0e53 \u0e41\u0e25\u0e49\u0e27 \u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e0b\u0e36\u0e48\u0e07\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e1e\u0e49\u0e19\u0e04\u0e27\u0e32\u0e21\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e17\u0e35\u0e48\u0e08\u0e30\u0e15\u0e49\u0e2d\u0e07\u0e0a\u0e33\u0e23\u0e30\u0e40\u0e07\u0e34\u0e19\u0e20\u0e32\u0e29\u0e35\u0e40\u0e17\u0e48\u0e32\u0e08\u0e33\u0e19\u0e27\u0e19\u0e17\u0e35\u0e48\u0e1c\u0e39\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e2b\u0e31\u0e01\u0e44\u0e27\u0e49\u0e41\u0e25\u0e49\u0e27\u0e19\u0e31\u0e49\u0e19\u0e41\u0e25\u0e30\u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e23\u0e31\u0e1a\u0e1c\u0e34\u0e14\u0e0a\u0e33\u0e23\u0e30\u0e40\u0e07\u0e34\u0e19\u0e20\u0e32\u0e29\u0e35\u0e08\u0e33\u0e19\u0e27\u0e19\u0e19\u0e31\u0e49\u0e19\u0e41\u0e15\u0e48\u0e1d\u0e48\u0e32\u0e22\u0e40\u0e14\u0e35\u0e22\u0e27<\/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 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><div class=\"tlo-lb-sec\"><h3>Article 37 bis <small>Revenue Code<\/small><\/h3><p>Quiconque omet d\u00e9lib\u00e9r\u00e9ment de d\u00e9poser une d\u00e9claration requise par le pr\u00e9sent titre afin d&#039;\u00e9luder l&#039;imp\u00f4t encourt un an d&#039;emprisonnement au plus et\/ou 200 000 bahts d&#039;amende au plus.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 35 <small>Revenue Code<\/small><\/h3><p>Quiconque ne respecte pas l&#039;article 17, 50 bis, 51 ou 69 est puni d&#039;une amende d&#039;au plus 2 000 bahts, sauf s&#039;il d\u00e9montre un cas de force majeure.<\/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 12 <small>Revenue Code<\/small><\/h3><p>L&#039;imp\u00f4t impay\u00e9 \u00e0 l&#039;\u00e9ch\u00e9ance est un arri\u00e9r\u00e9. Le Directeur g\u00e9n\u00e9ral, ou son adjoint ou receveur r\u00e9gional d\u00e9l\u00e9gu\u00e9, peut sans juge saisir ou bloquer et vendre aux ench\u00e8res les biens du redevable dans tout le Royaume. Hors Bangkok, gouverneur et chef de district le peuvent localement, ce dernier ne vendant qu&#039;avec l&#039;accord du gouverneur. Frais et arri\u00e9r\u00e9s d\u00e9duits, le surplus revient au propri\u00e9taire. Les associ\u00e9s ind\u00e9finiment responsables d&#039;une soci\u00e9t\u00e9 de personnes morale sont redevables.<\/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 22 <small>Revenue Code<\/small><\/h3><p>Lors d&#039;une \u00e9valuation selon l&#039;article 20 ou l&#039;article 21, le contribuable doit en outre payer une p\u00e9nalit\u00e9 \u00e9gale \u00e0 une fois le montant de 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 3 bis <small>Revenue Code<\/small><\/h3><p>Sauf article 13, si prison ou poursuite paraissent injustifi\u00e9es, transaction par amende seule: (1) amende seule, ou prison de six mois au plus avec ou sans amende: Directeur g\u00e9n\u00e9ral \u00e0 Bangkok, gouverneur ailleurs; (2) prison au-del\u00e0, jusqu&#039;\u00e0 un an, avec ou sans amende: comit\u00e9 des directeurs g\u00e9n\u00e9raux du Revenu, de l&#039;Administration provinciale et de la Police, ou d\u00e9l\u00e9gu\u00e9s. Payer \u00e0 temps \u00e9teint l&#039;action. Faute de transaction, d&#039;acceptation ou de paiement, poursuite sans autre transaction.<\/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 54 <small>Revenue Code<\/small><\/h3><p>Le payeur vis\u00e9 aux articles 50 et 53 qui ne retient et ne reverse pas l&#039;imp\u00f4t, ou le fait pour un montant insuffisant, est solidairement responsable avec le b\u00e9n\u00e9ficiaire du montant non retenu ou manquant, selon le cas. Si le payeur a retenu l&#039;imp\u00f4t selon l&#039;article 50 ou 53, le b\u00e9n\u00e9ficiaire est lib\u00e9r\u00e9 \u00e0 hauteur de la retenue et le payeur seul doit ce montant.<\/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<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li class=\"\"><a href=\"#possible-jail-time\">Possible Jail Time:<\/a><\/li><li class=\"\"><a href=\"#understanding-the-consequences-jail-if-you-do-not-pay-taxes-in-thailand\">Understanding the Consequences: Jail if You Do Not Pay Taxes in Thailand<\/a><\/li><li class=\"\"><a href=\"#frequently-asked-questions\">Frequently asked questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"possible-jail-time\">Possible Jail Time:<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Minor tax offenses may result in <strong>fines<\/strong>.<\/li>\n\n<li><strong>Tax fraud<\/strong> under section 37 carries <strong>a minimum of three months and a maximum of seven years<\/strong> in prison, together with a fine.<\/li>\n\n<li>A 2017 provision that made large-scale tax fraud a predicate offence for money laundering (section 37 ter) ceased to have effect after Constitutional Court ruling 8\/2564 of 2 June 2021.<\/li>\n\n<li>If convicted under the <strong>Criminal Code<\/strong> in addition to tax laws, the penalties may be more severe.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">If you or someone you know is facing tax-related legal issues in Thailand, it is advisable to consult a tax attorney. <strong>An initial consultation with ThaiLawOnline is 2,000 THB for one hour<\/strong>. <a href=\"https:\/\/www.thailawonline.com\/book-consultation\/\">Book a consultation<\/a> for help with a tax matter.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last reviewed: 25 September 2026.<\/strong> Read end to end. Every section was checked against the Revenue Department&#8217;s own English text of the Revenue Code: section 12 (seizure and auction of a tax debtor&#8217;s assets), sections 22 and 26 (a fine equal to the tax, or double it on assessment), section 27 (surcharge of 1.5 per cent a month, reduced to 0.75 per cent where the Director-General extends the time to pay), section 35 (fine not exceeding 2,000 baht for failing to file), section 37 (3 months to 7 years and a fine of 2,000 to 200,000 baht, both), section 37 bis (up to 1 year, or up to 200,000 baht, or both), section 54 (the payer who fails to withhold is jointly liable) and section 3 bis (compounding). Section 37 ter is still printed in the consolidated Code, but the Constitutional Court held against it in ruling 8\/2564 of 2 June 2021, so tax evasion is no longer a predicate offence for money laundering through that section. Re-checked on 5 October 2026: sections 27, 35, 37, 37 bis and 54 read in Thai in the Council of State&#8217;s consolidated Revenue Code (to amendment No. 54), which match the figures above; that consolidation still prints section 37 ter without noting the ruling, and press reports of the Constitutional Court&#8217;s majority decision of 2 June 2021 confirm the section ceased to have effect, so the statement above stands. No change made.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"understanding-the-consequences-jail-if-you-do-not-pay-taxes-in-thailand\">Understanding the Consequences: Jail if You Do Not Pay Taxes in Thailand<\/h3>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.rd.go.th\/english\/37748.html\" rel=\"noopener\" target=\"_blank\">Revenue Code, Chapter 3 (Income Tax), on the Revenue Department&#8217;s English site<\/a><\/li>\n<\/ul>\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-1718-1\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can you go to jail in Thailand for not paying tax?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Not for simply owing tax you cannot pay. Unpaid tax is a debt. Jail is for false statements or fraud to evade tax (section 37), or for deliberately not filing a return in order to evade it (section 37 bis).<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-1718-2\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What is the penalty for not filing a tax return?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Failing to file a required return, without force majeure, is punishable by a fine of up to 2,000 THB (section 35). Deliberately not filing in order to evade tax carries up to one year in prison, a fine of up to 200,000 THB, or both (section 37 bis).<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-1718-3\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What does late payment of tax cost?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>A surcharge of 1.5 per cent a month, or 0.75 per cent where the Director-General has extended the time to pay (section 27). The Revenue Department can also seize and auction your property without a court order (section 12).<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-1718-4\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can a tax offence be settled without prosecution?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Section 3 bis lets an offence punishable by a fine alone or by imprisonment of not more than one year be settled by a compounding fine, for example sections 35 and 37 bis. Fraud under section 37 cannot be compounded under it.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0e40\u0e23\u0e35\u0e22\u0e19\u0e23\u0e39\u0e49\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e1c\u0e25\u0e17\u0e32\u0e07\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e02\u0e2d\u0e07\u0e01\u0e32\u0e23\u0e44\u0e21\u0e48\u0e0a\u0e33\u0e23\u0e30\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22 \u0e0b\u0e36\u0e48\u0e07\u0e23\u0e27\u0e21\u0e16\u0e36\u0e07\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e41\u0e25\u0e30\u0e01\u0e32\u0e23\u0e08\u0e33\u0e04\u0e38\u0e01\u0e17\u0e35\u0e48\u0e40\u0e1b\u0e47\u0e19\u0e44\u0e1b\u0e44\u0e14\u0e49\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e04\u0e27\u0e32\u0e21\u0e1c\u0e34\u0e14\u0e17\u0e32\u0e07\u0e20\u0e32\u0e29\u0e35\u0e15\u0e48\u0e32\u0e07\u0e46<\/p>","protected":false},"author":1,"featured_media":11354,"comment_status":"closed","ping_status":"closed","sticky":false,"template":"","format":"standard","meta":{"pmpro_default_level":"","site-sidebar-layout":"default","site-content-layout":"","ast-site-content-layout":"default","site-content-style":"default","site-sidebar-style":"default","ast-global-header-display":"","ast-banner-title-visibility":"","ast-main-header-display":"","ast-hfb-above-header-display":"","ast-hfb-below-header-display":"","ast-hfb-mobile-header-display":"","site-post-title":"","ast-breadcrumbs-content":"","ast-featured-img":"","footer-sml-layout":"","ast-disable-related-posts":"","theme-transparent-header-meta":"","adv-header-id-meta":"","stick-header-meta":"","header-above-stick-meta":"","header-main-stick-meta":"","header-below-stick-meta":"","astra-migrate-meta-layouts":"default","ast-page-background-enabled":"default","ast-page-background-meta":{"desktop":{"background-color":"var(--ast-global-color-5)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"ast-content-background-meta":{"desktop":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"tablet":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""},"mobile":{"background-color":"var(--ast-global-color-4)","background-image":"","background-repeat":"repeat","background-position":"center center","background-size":"auto","background-attachment":"scroll","background-type":"","background-media":"","overlay-type":"","overlay-color":"","overlay-opacity":"","overlay-gradient":""}},"tlo_featured_media_th":0,"tlo_featured_media_fr":0,"footnotes":"","tlo_reviewed_on":"","tlo_reviewed_by":"","tlo_edited_by":"","tlo_changelog":"[{\"date\":\"2026-11-04\",\"note\":\"Added the statute box with Thai, English and French text and checked the page against the official text\"}]","tlo_authority_on":"1","tlo_box_sections":"","tlo_box_cases":"","rank_math_focus_keyword":"jail for not paying taxes in thailand","rank_math_title":"Can You Go to Jail for Unpaid Taxes? (TH) - ThaiLawOnline","rank_math_description":"What the Thai Revenue Code provides for unpaid tax: the surcharges and penalties, when a case becomes criminal, and what can lead to a prison sentence.","rank_math_breadcrumb_title":"Jail for Unpaid Taxes in Thailand","rank_math_canonical_url":""},"categories":[16],"tags":[],"class_list":["post-1718","post","type-post","status-publish","format-standard","has-post-thumbnail","hentry","category-business-law-in-thailand","pmpro-has-access"],"_links":{"self":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/posts\/1718","targetHints":{"allow":["GET"]}}],"collection":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/posts"}],"about":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/types\/post"}],"author":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/users\/1"}],"replies":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/comments?post=1718"}],"version-history":[{"count":10,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/posts\/1718\/revisions"}],"predecessor-version":[{"id":12027,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/posts\/1718\/revisions\/12027"}],"wp:featuredmedia":[{"embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/media\/11354"}],"wp:attachment":[{"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/media?parent=1718"}],"wp:term":[{"taxonomy":"category","embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/categories?post=1718"},{"taxonomy":"post_tag","embeddable":true,"href":"https:\/\/www.thailawonline.com\/th\/wp-json\/wp\/v2\/tags?post=1718"}],"curies":[{"name":"\u0e14\u0e31\u0e1a\u0e40\u0e1a\u0e34\u0e25\u0e22\u0e39\u0e1e\u0e35","href":"https:\/\/api.w.org\/{rel}","templated":true}]}}