{"id":1725,"date":"2024-08-30T04:13:00","date_gmt":"2024-08-29T21:13:00","guid":{"rendered":"https:\/\/www.thailawonline.com\/register-a-tax-id-number-in-thailand\/"},"modified":"2026-10-28T15:16:44","modified_gmt":"2026-10-28T08:16:44","slug":"register-a-tax-id-number-in-thailand","status":"publish","type":"post","link":"https:\/\/www.thailawonline.com\/th\/register-a-tax-id-number-in-thailand\/","title":{"rendered":"\u0e27\u0e34\u0e18\u0e35\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e2b\u0e21\u0e32\u0e22\u0e40\u0e25\u0e02\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e15\u0e31\u0e27\u0e1c\u0e39\u0e49\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22"},"content":{"rendered":"\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li class=\"\"><a href=\"#do-you-know-how-to-register-a-tax-id-number-in-thailand\">Do You Actually Need a Thai Tax ID?<\/a><\/li><li class=\"\"><a href=\"#understanding-tax-residency-in-thailand\">Tax Residency: the 180 Day Test<\/a><\/li><li class=\"\"><a href=\"#foreign-income-brought-into-thailand\">Foreign Income Brought Into Thailand<\/a><\/li><li class=\"\"><a href=\"#the-two-deadlines\">The Two Deadlines<\/a><\/li><li class=\"\"><a href=\"#thai-law-online-can-help-you-register-a-tax-id-number-in-thailand\">How to Apply, Step by Step<\/a><\/li><li class=\"\"><a href=\"#what-a-thai-tin-looks-like\">What a Thai TIN Looks Like<\/a><\/li><li class=\"\"><a href=\"#frequently-asked-questions\">Frequently Asked Questions<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last reviewed: 3 September 2026.<\/strong> Revenue Code sections 41 and 56 were read in Thai on the Revenue Department\u2019s own text of the Code. Section 41 confirms both points this page turns on: the second paragraph taxes foreign income of a person in Thailand <em>when it is brought into Thailand<\/em>, and the final paragraph fixes residence at one hundred and eighty days in a tax year, not one hundred and eighty-three. Section 56 confirms the March filing deadline and all four thresholds stated below (60,000 and 120,000 baht without a spouse, 120,000 and 220,000 with one, the higher figure in each pair applying where the income is section 40(1) employment income only). The Code\u2019s own cross-references under section 41 paragraph two list Departmental Instructions Por. 161\/2566 and Por. 162\/2566 and no others, which is the point this page makes about them. Not verified here, and said rather than implied: section 3 Undecim, the sixty-day application deadline, the ten-digit TIN format, the fourteen and ninety day exemption and the office and document practice, all of which come from the Revenue Department\u2019s published guidance rather than from the Code; and the behaviour of individual area revenue offices, which is practice and varies. Re-read on 4 October 2026 for consistency: one answer in the frequently asked questions was aligned with the Revenue Department rule the page states; nothing else changed. Re-checked on 10 October 2026: sections 3 Undecim and 3 Duodecim of the Revenue Code read in Thai (consolidated through amendment No. 54); section 3 Undecim is a power for the Director-General to require a tax number by Gazette notice, not a duty the Code imposes directly, and the page and its FAQ now say so and give the 2,000 baht fine in section 3 Duodecim. The sixty-day deadline, the ten-digit format and the fourteen and ninety day exemption still rest on the Revenue Department&#8217;s published guidance; the notice itself was not read. Later the same day: Director-General&#8217;s Notifications No. 3 (11 January 2012) and No. 4 (23 July 2012) under section 3 Undecim, and the Revenue Department&#8217;s explanation of 16 March 2012, read in Thai on the Department&#8217;s site; they make every tax number 13 digits, so the statement that a Revenue Department number is 10 digits was out of date since 2012 and has been corrected. The sixty-day deadline and the fourteen and ninety day exemption were not in those texts and remain as the Department&#8217;s guidance states them. Re-checked on 28 October 2026: both are in clause 2(1) of the Director-General&#8217;s Notification on tax identification numbers of 11 October 2002, read in Thai on the Department&#8217;s site; the exemption covers stays of up to 14 days each and 90 days in total in a tax year.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"do-you-know-how-to-register-a-tax-id-number-in-thailand\"><strong>Do You Actually Need a Thai Tax ID?<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">A Thai <a href=\"https:\/\/www.thailawonline.com\/glossary\/tax-id\/\">Tax Identification Number<\/a> (TIN) is the number the Revenue Department uses to identify you as a taxpayer. <strong>Section 3 Undecim of the Revenue Code<\/strong> empowers the Director-General of the Revenue Department, with the Minister&#8217;s approval and by notice published in the Royal Gazette, to require taxpayers and payers of income to obtain and use one; who must apply, and by when, is set by that notice rather than by the Code. Failing to comply with the notice is punishable by a fine of up to 2,000 baht (section 3 Duodecim). Most foreigners who become liable to Thai personal income tax need to apply for it themselves, because they have no Thai personal identification number to use instead.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The Revenue Department states the rule plainly: <strong>an individual who has and uses a personal identification number (PIN) under the civilian registration law is not required to apply for a TIN, and may use that PIN when filing<\/strong>. The people who do have to apply are those without a PIN, which in practice means foreigners, along with non-juristic ordinary partnerships, bodies of persons and undivided <a href=\"https:\/\/www.thailawonline.com\/glossary\/estate\/\">estates<\/a>. Source: the Revenue Department\u2019s own <a href=\"https:\/\/www.rd.go.th\/english\/21987.html\" rel=\"noreferrer noopener\" target=\"_blank\">Tax Identification<\/a> page.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u26a0\ufe0f In practice this is where people get stuck. If you hold a <a href=\"https:\/\/www.thailawonline.com\/glossary\/pink-id-card\/\">pink ID card<\/a> or a yellow <a href=\"https:\/\/www.thailawonline.com\/glossary\/tabien-baan\/\">tabien baan<\/a> you already have a 13 digit Thai personal identification number, and on the Revenue Department\u2019s stated rule that number is what you file with. Some revenue offices nonetheless open a separate taxpayer record before they will accept a filing. If your office asks you to register, that is an administrative step at that office, not a different legal requirement.<\/p>\n\n\n\n<p class=\"tlo-hublink wp-block-paragraph\">A tax ID is only needed once you are inside the Thai system, which our guide to <a href=\"https:\/\/www.thailawonline.com\/personal-income-tax-in-thailand\/\">expat tax in Thailand<\/a> explains.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/lh7-rt.googleusercontent.com\/docsz\/AD_4nXfpx20ZXqtCGH6_wKEiBbcCdGmodiSu9Y2ujizWS-8L63glmFslqaoBqyvWIzMwK_DPJa_N7_7D_X3Tcf6H_734TxlErRldIFOG2yM6QxkUrtbggRIFfre3bXH_vBb3utx166LZ_A?key=8r1npXZOmOEkkvZJ0AXOKUcO\" alt=\"Register a Tax ID number in Thailand\n\"\/><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">This is an example of a Tax ID number in Thailand for a foreigner done in Bangkok on 15th November 2024.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>We do not currently register tax IDs for foreigners.<\/strong> We paused that service in early 2025 and have not resumed it. This page is here because the question keeps being asked and most of the answers online are wrong; it is not a sales page. Applying is free and you can do it yourself, and the rest of this page explains how.<\/p>\n\n\n<style data-noptimize=\"1\">.tlo-lb{border:2px solid #1E3455;background:#fff;margin:28px 0;font-size:16px;line-height:1.55;color:#1b1b1b}.tlo-lb h2.tlo-lb-h{background:#1E3455;color:#fff;font-size:19px;line-height:1.3;margin:0;padding:12px 16px}.tlo-lb-tabs{position:relative;padding-top:44px;background:#fff}.tlo-lb-tab>summary{position:absolute;top:0;width:33.334%;height:44px;line-height:44px;text-align:center;font-weight:700;cursor:pointer;list-style:none;background:#eef0f4;color:#1E3455;box-sizing:border-box;border-bottom:3px solid #1E3455}.tlo-lb-tab>summary::-webkit-details-marker{display:none}.tlo-lb-tab:nth-of-type(1)>summary{left:0}.tlo-lb-tab:nth-of-type(2)>summary{left:33.333%}.tlo-lb-tab:nth-of-type(3)>summary{left:66.666%}.tlo-lb-tab[open]>summary{background:#fff;border-bottom-color:#FECB01}.tlo-lb summary:focus-visible,.tlo-lb a:focus-visible{outline:3px solid #FECB01;outline-offset:-3px}.tlo-lb-sec{padding:14px 16px;border-bottom:1px solid #dfe2e8}.tlo-lb-sec h3{font-size:17px;line-height:1.35;margin:0 0 4px;color:#1E3455}.tlo-lb-sec h3 small{font-weight:400;color:#555;font-size:14px}.tlo-lb-sec p{margin:0 0 8px}.tlo-lb-text{white-space:pre-line;border-left:3px solid #FECB01;padding-left:12px;margin:0 0 6px}.tlo-lb-note{font-size:13px;color:#555;font-style:italic}.tlo-lb-badge{display:inline-block;background:#FECB01;color:#1E3455;font-size:12px;font-weight:700;padding:1px 7px;margin-left:6px}.tlo-lb-fold{margin:0 0 8px}.tlo-lb-fold>summary{cursor:pointer;color:#1E3455;font-size:14px;font-weight:700;margin-bottom:6px}.tlo-lb-links a{margin-right:14px;font-size:14px}.tlo-lb-cases,.tlo-lb-src{padding:14px 16px;background:#f6f7f9;border-top:1px solid #dfe2e8}.tlo-lb-cases h3,.tlo-lb-src h3{font-size:15px;margin:0 0 6px;color:#1E3455}.tlo-lb-cases ul,.tlo-lb-src ul{margin:0;padding:0 0 0 18px;font-size:14px}.tlo-al{font-size:14px;line-height:1.5;color:#444;margin:0 0 18px}.tlo-al details{margin-top:4px}.tlo-al summary{cursor:pointer;color:#1E3455}.tlo-al ul{margin:6px 0 0 18px;padding:0}@media print{.tlo-lb{border:1px solid #000}.tlo-lb-tabs{padding-top:0}.tlo-lb-tab>summary{position:static;width:auto;height:auto;line-height:1.4;text-align:left;background:none;border:0}.tlo-lb details::details-content{content-visibility:visible;display:block}.tlo-lb-links a{color:#000}}<\/style><script data-noptimize=\"1\" data-no-optimize=\"1\">document.addEventListener(\"DOMContentLoaded\",function(){(function(){var b=document.querySelectorAll(\".tlo-lb-tabs\");b.forEach(function(g){var t=g.querySelectorAll(\":scope>details\");t.forEach(function(d){d.firstElementChild.addEventListener(\"click\",function(e){if(d.open){e.preventDefault()}})})});var s=[];addEventListener(\"beforeprint\",function(){s=[];document.querySelectorAll(\".tlo-lb details\").forEach(function(d){s.push([d,d.open,d.getAttribute(\"name\")]);d.removeAttribute(\"name\");d.open=true})});addEventListener(\"afterprint\",function(){s.forEach(function(x){x[0].open=x[1];if(x[2]){x[0].setAttribute(\"name\",x[2])}})})})();});<\/script><section class=\"tlo-lb notranslate\" data-no-translation data-no-dynamic-translation translate=\"no\" aria-label=\"\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e02\u0e49\u0e2d\u0e07\u0e01\u0e31\u0e1a\u0e2b\u0e19\u0e49\u0e32\u0e19\u0e35\u0e49\"><h2 class=\"tlo-lb-h\">\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e02\u0e49\u0e2d\u0e07\u0e01\u0e31\u0e1a\u0e2b\u0e19\u0e49\u0e32\u0e19\u0e35\u0e49<\/h2><div class=\"tlo-lb-tabs\"><details class=\"tlo-lb-tab\" name=\"tlo-lb-1\" lang=\"en\" data-no-translation><summary>English<\/summary><div class=\"tlo-lb-sec\"><h3>Section 3 undecies <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">For the purpose of collecting taxes and duties under the Revenue Code, the Director-General has the power to require persons liable to pay taxes and duties and persons with a duty to pay income to have and use an identification number in acting under the Revenue Code, in accordance with the rules and procedures the Director-General determines, with the approval of the Minister. The requirement under paragraph one shall be published 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 3 duodecies <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">Any person who violates or fails to comply with a notification issued under Section 3 undecies shall be liable to a fine not exceeding 2,000 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 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 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 39 <small>Revenue Code<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">In this Chapter, unless the context shows otherwise: \u201cassessable income\u201d means income of a kind liable to tax under this Chapter. This income includes property or other benefits received that can be computed in money, the tax paid on the recipient&#039;s behalf by the payer or another person for the various types of income under Section 40, and the tax credit under Section 47 bis. \u201caffiliated companies or juristic partnerships\u201d means two or more companies or juristic partnerships related to each other in any of the following ways: (1) shareholders or partners making up more than half of the number of shareholders or partners in one juristic person are shareholders or partners making up more than half of the number of shareholders or partners in the other juristic person; (2) shareholders or partners who hold shares or partnership interests in one juristic person with a value exceeding 50% of the total capital hold shares or partnership interests in the other juristic person with a value exceeding 50% of the total capital; (3) one juristic person holds shares or a partnership interest in the other juristic person exceeding 50% of the total capital; or (4) persons making up more than half of the number of directors or managing partners in one juristic person are directors or managing partners in the other juristic person. \u201ctax year\u201d means the calendar year. \u201clisted company\u201d means a company listed under the law on the Securities Exchange of Thailand. \u201cinvestment management company\u201d means a securities company licensed to carry on investment management business under the law on the control of trade affecting public safety or welfare. \u201cmutual fund\u201d (repealed). \u201cfinance company\u201d means a finance company or a credit foncier company under the law on the control of trade affecting public safety or welfare. \u201ccompany or juristic partnership\u201d means a company or juristic partnership established under Thai law or under the law of a foreign country, and includes: (1) a business carried on in the way of trade or for profit by a foreign government, an organisation of a foreign government or another juristic person established under the law of a foreign country; (2) a joint venture, meaning a business carried on jointly in the way of trade or for profit between a company and a company, a company and a juristic partnership, a juristic partnership and a juristic partnership, or between a company and\/or a juristic partnership and a natural person, a body of persons that is not a juristic person, an ordinary partnership or another juristic person; (3) a foundation or association that carries on a business having income, but not including a foundation or association prescribed by notification of the Minister under Section 47 (7) (b); (3\/1) a mutual fund that is a juristic person established under Thai law or under the law of a foreign country; (4) a juristic person determined by the Director-General with the approval of the Minister and published in the Government Gazette. \u201cbody of persons that is not a juristic person\u201d means two or more persons who agree to act jointly, otherwise than as an ordinary partnership. \u201csale\u201d includes a sale with right of redemption, an exchange, a gift, and a transfer of ownership or possessory rights in immovable property, by whatever method and whether or not for consideration, but does not include: (1) a sale, exchange, gift or transfer of ownership or possessory rights in immovable property to a government agency or a state enterprise that is not a company or juristic partnership, under the rules, conditions and price or value prescribed by Royal Decree; (2) a transfer by way of inheritance to an heir of ownership or possessory rights in immovable property. \u201csale price\u201d includes the price determined by an assessment official under Section 49 bis. \u201cpossessory right\u201d means the possessory right in holding immovable property.<\/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 3 undecies <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\">\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e43\u0e19\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e40\u0e01\u0e47\u0e1a\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23\u0e15\u0e32\u0e21\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23 \u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e21\u0e35\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e32\u0e01\u0e23 \u0e41\u0e25\u0e30\u0e1c\u0e39\u0e49\u0e21\u0e35\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e08\u0e48\u0e32\u0e22\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e21\u0e35\u0e41\u0e25\u0e30\u0e43\u0e0a\u0e49\u0e40\u0e25\u0e02\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e15\u0e31\u0e27\u0e43\u0e19\u0e01\u0e32\u0e23\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e01\u0e32\u0e23\u0e15\u0e32\u0e21\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23\u0e44\u0e14\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  \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e42\u0e14\u0e22\u0e2d\u0e19\u0e38\u0e21\u0e31\u0e15\u0e34\u0e23\u0e31\u0e10\u0e21\u0e19\u0e15\u0e23\u0e35\n\u0e01\u0e32\u0e23\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07 \u0e43\u0e2b\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e32\u0e28\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 3 duodecies <small>\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e23\u0e31\u0e29\u0e0e\u0e32\u0e01\u0e23<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e1c\u0e39\u0e49\u0e43\u0e14\u0e1d\u0e48\u0e32\u0e1d\u0e37\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e15\u0e32\u0e21\u0e1b\u0e23\u0e30\u0e01\u0e32\u0e28\u0e17\u0e35\u0e48\u0e2d\u0e2d\u0e01\u0e15\u0e32\u0e21\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53 \u0e40\u0e2d\u0e01\u0e32\u0e17\u0e28 \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 41 <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\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 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 39 <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\u0e2b\u0e21\u0e27\u0e14\u0e19\u0e35\u0e49\n\u0e40\u0e27\u0e49\u0e19\u0e41\u0e15\u0e48\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e08\u0e30\u0e41\u0e2a\u0e14\u0e07\u0e43\u0e2b\u0e49\u0e40\u0e2b\u0e47\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e2d\u0e37\u0e48\u0e19\n\u201c\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e1e\u0e36\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u201d  \u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e27\u0e48\u0e32 \u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e2d\u0e31\u0e19\u0e40\u0e02\u0e49\u0e32\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e1e\u0e36\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e43\u0e19\u0e2b\u0e21\u0e27\u0e14\u0e19\u0e35\u0e49 \u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e17\u0e35\u0e48\u0e01\u0e25\u0e48\u0e32\u0e27\u0e19\u0e35\u0e49\u0e43\u0e2b\u0e49\u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e23\u0e27\u0e21\u0e15\u0e25\u0e2d\u0e14\u0e16\u0e36\u0e07\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2a\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\u0e23\u0e31\u0e1a \u0e0b\u0e36\u0e48\u0e07\u0e2d\u0e32\u0e08\u0e04\u0e34\u0e14\u0e04\u0e33\u0e19\u0e27\u0e13\u0e44\u0e14\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e07\u0e34\u0e19 \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 \u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e50 \u0e41\u0e25\u0e30\u0e40\u0e04\u0e23\u0e14\u0e34\u0e15\u0e20\u0e32\u0e29\u0e35\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e57 \u0e17\u0e27\u0e34 \u0e14\u0e49\u0e27\u0e22\n\u201c\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\u0e43\u0e19\u0e40\u0e04\u0e23\u0e37\u0e2d\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e19\u201d\n\u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e27\u0e48\u0e32 \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\u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48\u0e2a\u0e2d\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e02\u0e36\u0e49\u0e19\u0e44\u0e1b\u0e0b\u0e36\u0e48\u0e07\u0e21\u0e35\u0e04\u0e27\u0e32\u0e21\u0e2a\u0e31\u0e21\u0e1e\u0e31\u0e19\u0e18\u0e4c\u0e01\u0e31\u0e19\u0e43\u0e19\u0e25\u0e31\u0e01\u0e29\u0e13\u0e30\u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49\n(\u0e51)\n\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\u0e40\u0e01\u0e34\u0e19\u0e01\u0e27\u0e48\u0e32\u0e01\u0e36\u0e48\u0e07\u0e08\u0e33\u0e19\u0e27\u0e19\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\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e19\u0e36\u0e48\u0e07\n\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e16\u0e37\u0e2d\u0e2b\u0e38\u0e49\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e40\u0e01\u0e34\u0e19\u0e01\u0e27\u0e48\u0e32\u0e01\u0e36\u0e48\u0e07\u0e08\u0e33\u0e19\u0e27\u0e19\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\u0e2d\u0e35\u0e01\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e19\u0e36\u0e48\u0e07\n(\u0e52)\n\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\u0e0b\u0e36\u0e48\u0e07\u0e16\u0e37\u0e2d\u0e2b\u0e38\u0e49\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e43\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e21\u0e35\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e40\u0e01\u0e34\u0e19\u0e01\u0e27\u0e48\u0e32\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30\u0e2b\u0e49\u0e32\u0e2a\u0e34\u0e1a\u0e02\u0e2d\u0e07\u0e17\u0e38\u0e19\u0e17\u0e31\u0e49\u0e07\u0e2b\u0e21\u0e14\n\u0e16\u0e37\u0e2d\u0e2b\u0e38\u0e49\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e43\u0e19\u0e2d\u0e35\u0e01\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e21\u0e35\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\u0e40\u0e01\u0e34\u0e19\u0e01\u0e27\u0e48\u0e32\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30\u0e2b\u0e49\u0e32\u0e2a\u0e34\u0e1a\u0e02\u0e2d\u0e07\u0e17\u0e38\u0e19\u0e17\u0e31\u0e49\u0e07\u0e2b\u0e21\u0e14\n(\u0e53)\n\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e16\u0e37\u0e2d\u0e2b\u0e38\u0e49\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e43\u0e19\u0e2d\u0e35\u0e01\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e40\u0e01\u0e34\u0e19\u0e01\u0e27\u0e48\u0e32\u0e23\u0e49\u0e2d\u0e22\u0e25\u0e30\u0e2b\u0e49\u0e32\u0e2a\u0e34\u0e1a\u0e02\u0e2d\u0e07\u0e17\u0e38\u0e19\u0e17\u0e31\u0e49\u0e07\u0e2b\u0e21\u0e14\n\u0e2b\u0e23\u0e37\u0e2d\n(\u0e54)\n\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e40\u0e01\u0e34\u0e19\u0e01\u0e27\u0e48\u0e32\u0e01\u0e36\u0e48\u0e07\u0e08\u0e33\u0e19\u0e27\u0e19\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e0b\u0e36\u0e48\u0e07\u0e21\u0e35\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e43\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e19\u0e36\u0e48\u0e07\n\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e0b\u0e36\u0e48\u0e07\u0e21\u0e35\u0e2d\u0e33\u0e19\u0e32\u0e08\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e43\u0e19\u0e2d\u0e35\u0e01\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2b\u0e19\u0e36\u0e48\u0e07\n\u201c\u0e1b\u0e35\u0e20\u0e32\u0e29\u0e35\u201d \u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e27\u0e48\u0e32 \u0e1b\u0e35\u0e1b\u0e0f\u0e34\u0e17\u0e34\u0e19\n\u201c\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u201d  \u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e27\u0e48\u0e32 \u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e15\u0e25\u0e32\u0e14\u0e2b\u0e25\u0e31\u0e01\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e41\u0e2b\u0e48\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\n\u201c\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u201d  \u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e27\u0e48\u0e32 \u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e2b\u0e25\u0e31\u0e01\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e43\u0e2b\u0e49\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e01\u0e32\u0e23\u0e04\u0e27\u0e1a\u0e04\u0e38\u0e21\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e04\u0e49\u0e32\u0e02\u0e32\u0e22\u0e2d\u0e31\u0e19\u0e01\u0e23\u0e30\u0e17\u0e1a\u0e16\u0e36\u0e07\u0e04\u0e27\u0e32\u0e21\u0e1b\u0e25\u0e2d\u0e14\u0e20\u0e31\u0e22\u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e32\u0e2a\u0e38\u0e01\u0e41\u0e2b\u0e48\u0e07\u0e2a\u0e32\u0e18\u0e32\u0e23\u0e13\u0e0a\u0e19\n\u201c\u0e01\u0e2d\u0e07\u0e17\u0e38\u0e19\u0e23\u0e27\u0e21\u201d  (\u0e22\u0e01\u0e40\u0e25\u0e34\u0e01)\n\u201c\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e40\u0e07\u0e34\u0e19\u0e17\u0e38\u0e19\u201d  \u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e27\u0e48\u0e32 \u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e40\u0e07\u0e34\u0e19\u0e17\u0e38\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e40\u0e04\u0e23\u0e14\u0e34\u0e15\u0e1f\u0e2d\u0e07\u0e0b\u0e34\u0e40\u0e2d\u0e23\u0e4c\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e01\u0e32\u0e23\u0e04\u0e27\u0e1a\u0e04\u0e38\u0e21\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e04\u0e49\u0e32\u0e02\u0e32\u0e22\u0e2d\u0e31\u0e19\u0e01\u0e23\u0e30\u0e17\u0e1a\u0e16\u0e36\u0e07\u0e04\u0e27\u0e32\u0e21\u0e1b\u0e25\u0e2d\u0e14\u0e20\u0e31\u0e22\u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e32\u0e2a\u0e38\u0e01\u0e41\u0e2b\u0e48\u0e07\u0e2a\u0e32\u0e18\u0e32\u0e23\u0e13\u0e0a\u0e19\n\u201c\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\u201d  \u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e27\u0e48\u0e32 \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\u0e17\u0e35\u0e48\u0e15\u0e31\u0e49\u0e07\u0e02\u0e36\u0e49\u0e19\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e02\u0e2d\u0e07\u0e15\u0e48\u0e32\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28 \u0e41\u0e25\u0e30\u0e43\u0e2b\u0e49\u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e23\u0e27\u0e21\u0e16\u0e36\u0e07\n(\u0e51) \u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e0b\u0e36\u0e48\u0e07\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e17\u0e32\u0e07\u0e04\u0e49\u0e32\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e32\u0e01\u0e33\u0e44\u0e23\u0e42\u0e14\u0e22\u0e23\u0e31\u0e10\u0e1a\u0e32\u0e25\u0e15\u0e48\u0e32\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28 \u0e2d\u0e07\u0e04\u0e4c\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e07\u0e23\u0e31\u0e10\u0e1a\u0e32\u0e25\u0e15\u0e48\u0e32\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28 \u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e37\u0e48\u0e19\u0e17\u0e35\u0e48\u0e15\u0e31\u0e49\u0e07\u0e02\u0e36\u0e49\u0e19\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e02\u0e2d\u0e07\u0e15\u0e48\u0e32\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\n(\u0e52) \u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e23\u0e48\u0e27\u0e21\u0e04\u0e49\u0e32 \u0e0b\u0e36\u0e48\u0e07\u0e44\u0e14\u0e49\u0e41\u0e01\u0e48\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e01\u0e32\u0e23\u0e23\u0e48\u0e27\u0e21\u0e01\u0e31\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e17\u0e32\u0e07\u0e04\u0e49\u0e32\u0e2b\u0e23\u0e37\u0e2d\u0e2b\u0e32\u0e01\u0e33\u0e44\u0e23\u0e23\u0e30\u0e2b\u0e27\u0e48\u0e32\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e01\u0e31\u0e1a\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17 \u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e01\u0e31\u0e1a\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e01\u0e31\u0e1a\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\u0e23\u0e30\u0e2b\u0e27\u0e48\u0e32\u0e07\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e41\u0e25\u0e30\/\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\u0e01\u0e31\u0e1a\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e18\u0e23\u0e23\u0e21\u0e14\u0e32 \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 \u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2a\u0e32\u0e21\u0e31\u0e0d\u0e2b\u0e23\u0e37\u0e2d\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e2d\u0e37\u0e48\u0e19\n(\u0e53)  \u0e21\u0e39\u0e25\u0e19\u0e34\u0e18\u0e34\u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e21\u0e32\u0e04\u0e21\u0e17\u0e35\u0e48\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e0b\u0e36\u0e48\u0e07\u0e21\u0e35\u0e23\u0e32\u0e22\u0e44\u0e14\u0e49 \u0e41\u0e15\u0e48\u0e44\u0e21\u0e48\u0e23\u0e27\u0e21\u0e16\u0e36\u0e07\u0e21\u0e39\u0e25\u0e19\u0e34\u0e18\u0e34\u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e21\u0e32\u0e04\u0e21\u0e17\u0e35\u0e48\u0e23\u0e31\u0e10\u0e21\u0e19\u0e15\u0e23\u0e35\u0e1b\u0e23\u0e30\u0e01\u0e32\u0e28\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e57 (\u0e57) (\u0e02)\n(\u0e53\/\u0e51)  \u0e01\u0e2d\u0e07\u0e17\u0e38\u0e19\u0e23\u0e27\u0e21\u0e17\u0e35\u0e48\u0e40\u0e1b\u0e47\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\u0e17\u0e35\u0e48\u0e15\u0e31\u0e49\u0e07\u0e02\u0e36\u0e49\u0e19\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e02\u0e2d\u0e07\u0e15\u0e48\u0e32\u0e07\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\n(\u0e54)  \u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\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\n\u201c\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\u201d  \u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e27\u0e48\u0e32 \u0e1a\u0e38\u0e04\u0e04\u0e25\u0e15\u0e31\u0e49\u0e07\u0e41\u0e15\u0e48\u0e2a\u0e2d\u0e07\u0e04\u0e19\u0e02\u0e36\u0e49\u0e19\u0e44\u0e1b\u0e15\u0e01\u0e25\u0e07\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e23\u0e48\u0e27\u0e21\u0e01\u0e31\u0e19\u0e2d\u0e31\u0e19\u0e21\u0e34\u0e43\u0e0a\u0e48\u0e40\u0e1b\u0e47\u0e19\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e2a\u0e32\u0e21\u0e31\u0e0d\n\u201c\u0e02\u0e32\u0e22\u201d  \u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e23\u0e27\u0e21\u0e16\u0e36\u0e07 \u0e02\u0e32\u0e22\u0e1d\u0e32\u0e01 \u0e41\u0e25\u0e01\u0e40\u0e1b\u0e25\u0e35\u0e48\u0e22\u0e19 \u0e43\u0e2b\u0e49 \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 \u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e27\u0e34\u0e18\u0e35\u0e43\u0e14\u0e41\u0e25\u0e30\u0e44\u0e21\u0e48\u0e27\u0e48\u0e32\u0e08\u0e30\u0e21\u0e35\u0e04\u0e48\u0e32\u0e15\u0e2d\u0e1a\u0e41\u0e17\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e41\u0e15\u0e48\u0e44\u0e21\u0e48\u0e23\u0e27\u0e21\u0e16\u0e36\u0e07\n(\u0e51) \u0e02\u0e32\u0e22 \u0e41\u0e25\u0e01\u0e40\u0e1b\u0e25\u0e35\u0e48\u0e22\u0e19 \u0e43\u0e2b\u0e49 \u0e2b\u0e23\u0e37\u0e2d\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\u0e43\u0e2b\u0e49\u0e41\u0e01\u0e48\u0e2a\u0e48\u0e27\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e23\u0e31\u0e10\u0e27\u0e34\u0e2a\u0e32\u0e2b\u0e01\u0e34\u0e08\u0e17\u0e35\u0e48\u0e21\u0e34\u0e43\u0e0a\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\u0e15\u0e32\u0e21\u0e2b\u0e25\u0e31\u0e01\u0e40\u0e01\u0e13\u0e11\u0e4c \u0e40\u0e07\u0e37\u0e48\u0e2d\u0e19\u0e44\u0e02 \u0e41\u0e25\u0e30\u0e23\u0e32\u0e04\u0e32\u0e2b\u0e23\u0e37\u0e2d\u0e21\u0e39\u0e25\u0e04\u0e48\u0e32\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(\u0e52) \u0e01\u0e32\u0e23\u0e42\u0e2d\u0e19\u0e42\u0e14\u0e22\u0e17\u0e32\u0e07\u0e21\u0e23\u0e14\u0e01\u0e43\u0e2b\u0e49\u0e41\u0e01\u0e48\u0e17\u0e32\u0e22\u0e32\u0e17\u0e0b\u0e36\u0e48\u0e07\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\n\u201c\u0e23\u0e32\u0e04\u0e32\u0e02\u0e32\u0e22\u201d  \u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e23\u0e27\u0e21\u0e16\u0e36\u0e07 \u0e23\u0e32\u0e04\u0e32\u0e17\u0e35\u0e48\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e21\u0e34\u0e19\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54\u0e59 \u0e17\u0e27\u0e34\n\u201c\u0e2a\u0e34\u0e17\u0e18\u0e34\u0e04\u0e23\u0e2d\u0e1a\u0e04\u0e23\u0e2d\u0e07\u201d  \u0e2b\u0e21\u0e32\u0e22\u0e04\u0e27\u0e32\u0e21\u0e16\u0e36\u0e07 \u0e2a\u0e34\u0e17\u0e18\u0e34\u0e04\u0e23\u0e2d\u0e1a\u0e04\u0e23\u0e2d\u0e07\u0e43\u0e19\u0e01\u0e32\u0e23\u0e16\u0e37\u0e2d\u0e04\u0e23\u0e2d\u0e07\u0e2d\u0e2a\u0e31\u0e07\u0e2b\u0e32\u0e23\u0e34\u0e21\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c<\/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 3 undecies <small>Revenue Code<\/small><\/h3><p>Le directeur g\u00e9n\u00e9ral peut, avec l&#039;approbation du ministre et par publication au Journal officiel, imposer aux contribuables et aux payeurs de revenus de poss\u00e9der et d&#039;utiliser un num\u00e9ro d&#039;identification selon les r\u00e8gles qu&#039;il fixe.<\/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 duodecies <small>Revenue Code<\/small><\/h3><p>Quiconque enfreint ou ne respecte pas un avis pris en vertu de l&#039;article 3 undecies encourt une amende de 2 000 bahts 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 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 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 39 <small>Revenue Code<\/small><\/h3><p>D\u00e9finitions : le revenu imposable comprend les biens ou avantages \u00e9valuables en argent, l&#039;imp\u00f4t pris en charge par autrui et le cr\u00e9dit d&#039;imp\u00f4t de l&#039;article 47 bis ; l&#039;ann\u00e9e fiscale est l&#039;ann\u00e9e civile ; la vente inclut notamment le r\u00e9m\u00e9r\u00e9, l&#039;\u00e9change, la donation et le transfert immobilier, hors succession.<\/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=\"understanding-tax-residency-in-thailand\"><strong>Tax Residency: the 180 Day Test<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Section 41, final paragraph, of the Revenue Code<\/strong>: \u201cAny person staying in Thailand for a period or periods aggregating 180 days or more in any tax year shall be deemed a resident of Thailand.\u201d The tax year is the calendar year, the days do not have to be consecutive, and the test counts presence, not visa type. A tourist who stays long enough meets it; a <a href=\"https:\/\/www.thailawonline.com\/glossary\/work-permit\/\">work permit<\/a> holder who leaves early may not.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>180, not 183.<\/strong> The 183 day figure belongs to other countries and to some <a href=\"https:\/\/www.thailawonline.com\/glossary\/double-tax-agreement\/\">double tax agreement<\/a> tie breaker clauses, and it is repeated constantly about Thailand. The Revenue Code says 180. Read it yourself in <a href=\"https:\/\/www.rd.go.th\/english\/37749.html\" rel=\"noreferrer noopener\" target=\"_blank\">Chapter 3 of the Revenue Code<\/a> on the Revenue Department site.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"foreign-income-brought-into-thailand\"><strong>Foreign Income Brought Into Thailand<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is the reason most people arrive at this page, so here is the statute rather than a summary of it. <strong>Section 41, second paragraph<\/strong>: a resident of Thailand who in the previous tax year derived assessable income from employment or business carried on abroad, or from property situated abroad, \u201cshall, <strong>upon bringing such assessable income into Thailand<\/strong>, pay tax in accordance with the provisions of this Part.\u201d<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Two things follow that people routinely get wrong. <a href=\"https:\/\/www.thailawonline.com\/glossary\/foreign-sourced-income\/\">Foreign income<\/a> is taxed <strong>when it is brought in<\/strong>, not when it is earned, so money that stays outside Thailand is outside this provision. And the trigger is <strong>residency<\/strong> under the 180 day test above, so a <a href=\"https:\/\/www.thailawonline.com\/glossary\/tax-resident\/\">non resident<\/a> is taxed only on Thai source income.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">\u26a0\ufe0f <strong>What the Revenue Code does not settle, and where the answer actually comes from.<\/strong> Section 41 sets no time limit between earning and remitting. The timing rule comes from two <strong>departmental instructions<\/strong>, which are guidance the Revenue Department issues to its own officers rather than amendments to the Code: <strong>Revenue Departmental Instruction Por. 161\/2566<\/strong>, issued 15 September 2023, and <strong>Por. 162\/2566<\/strong>, issued 20 November 2023, which added a paragraph to the first. Both were read in the original Thai on the Revenue Department&#8217;s own site: <a href=\"https:\/\/www.rd.go.th\/fileadmin\/user_upload\/kormor\/newlaw\/dn161A.pdf\" rel=\"noreferrer noopener\" target=\"_blank\">Por. 161\/2566 as amended (PDF, rd.go.th)<\/a>, which carries the amending paragraph from Por. 162\/2566 in its text.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Read together they set a two part test, and the Revenue Department states it that way in its own published question and answer on the two instructions. Foreign source income is taxable if <strong>(1)<\/strong> the income arises on or after <strong>1 January 2024<\/strong>, in a tax year in which you are in Thailand for <strong>180 days or more<\/strong>, and <strong>(2)<\/strong> you bring that income into Thailand in that same year <strong>or in any later year<\/strong>. Where both are met, it is taxed in the year you bring it in. Por. 162\/2566 is the provision that puts income arising <strong>before<\/strong> 1 January 2024 outside the rule, and Por. 161\/2566 applies to income brought into Thailand from 1 January 2024 onwards.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">No later departmental instruction amends either of them. The Revenue Department&#8217;s own index of instructions runs into 2026 and lists only these two under section 41 paragraph two. That is a statement about departmental instructions only, so if your position turns on a large sum or an unusual year, <strong>confirm it with the Revenue Department or a Thai tax adviser<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"the-two-deadlines\"><strong>The Two Deadlines<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">These are different dates and confusing them is the most common mistake on this subject.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Applying for the TIN: within 60 days from the date you derive assessable income.<\/strong> That is clause 2(1) of the Director-General\u2019s Notification of 11 October 2002, and the Revenue Department\u2019s stated rule for a person liable to personal income tax who has no PIN, on its <a href=\"https:\/\/www.rd.go.th\/english\/21987.html\" rel=\"noreferrer noopener\" target=\"_blank\">Tax Identification<\/a> page. It runs from the income, not from your arrival and not from the filing season.<\/li>\n\n<li><strong>Filing the return: on or before the last day of March each year<\/strong>, for the income of the preceding calendar year. That is <strong>Section 56 of the Revenue Code<\/strong>, and it is a standing rule rather than a one off date. Section 56 also sets the thresholds at which filing becomes compulsory: assessable income above 60,000 baht if you have no spouse, or above 120,000 baht if that income is employment income only, and 120,000 and 220,000 baht respectively if you have a spouse.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Some foreigners are outside the system entirely. Under clause 2(1) of the Director-General&#8217;s Notification of 11 October 2002, <strong>a foreigner whose stays in Thailand are no more than 14 days each, and no more than 90 days in total in a tax year, does not need to apply for a TIN<\/strong>.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"thai-law-online-can-help-you-register-a-tax-id-number-in-thailand\"><strong>How to Apply, Step by Step<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Applying is free. The forms are in Thai, which is the only genuinely hard part, and a Thai speaking friend or a <a href=\"https:\/\/www.thailawonline.com\/glossary\/power-of-attorney\/\">power of attorney<\/a> solves it.<\/p>\n\n\n\n<ol class=\"wp-block-list\">\n<li><strong>Check that you actually need one.<\/strong> If you hold a Thai personal identification number and your office will accept it, you may not. If you have no PIN and you have Thai assessable income, you do.<\/li>\n\n<li><strong>Fill in Form L.P. 10.1<\/strong>, the application for individuals. Non juristic ordinary partnerships and bodies of persons use L.P. 10.2, and <a href=\"https:\/\/www.thailawonline.com\/glossary\/juristic-person\/\">juristic persons<\/a> use L.P. 10.3.<\/li>\n\n<li><strong>Go to an area revenue office.<\/strong> Useful detail that is rarely mentioned: the Revenue Department states that <strong>an individual may file the application at any area revenue office or branch, regardless of where he is domiciled<\/strong>. Companies do not get that latitude and must use the office for their head office location.<\/li>\n\n<li><strong>Bring proof of who you are and where you live.<\/strong> Passport and visa, plus address evidence. Offices ask for different things and often ask for a lot: a lease, or the blue tabien baan of the owner of the property you live in. If you live in a Thai spouse\u2019s property, bring the <a href=\"https:\/\/www.thailawonline.com\/glossary\/marriage-certificate\/\">marriage certificate<\/a> with copies of their Thai ID card and tabien baan.<\/li>\n\n<li><strong>Keep the number.<\/strong> You will need it for every future filing, and you should tell the office if your details change.<\/li>\n<\/ol>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"what-a-thai-tin-looks-like\"><strong>What a Thai TIN Looks Like<\/strong><\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">People search for the format constantly, so: <strong>every Thai tax identification number is now 13 digits<\/strong>. Since 1 February 2012 an individual files with the 13 digit personal identification number on their Thai ID card, pink ID card or yellow tabien baan, a company uses its 13 digit registration number from the <a href=\"https:\/\/www.thailawonline.com\/glossary\/dbd\/\">Department of Business Development<\/a>, and anyone with neither, which in practice means most foreigners, is issued a 13 digit number by the Revenue Department (Director-General&#8217;s Notification No. 3 of 11 January 2012, and the Department&#8217;s explanation of 16 March 2012). The older 10 digit Revenue Department numbers could be used on tax returns only until 31 January 2013, and on documents such as withholding certificates and tax invoices until 31 July 2013, which is why the 10 digit figure still appears in older guidance, including some of the Department&#8217;s own English pages.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Additional Resources on How to Register a Tax ID Number in Thailand<\/strong><\/p>\n\n\n\n<p class=\"wp-block-paragraph\">For more information, please visit our website or contact us directly. Write to us at info@thailawonline.com. We are here to assist you in navigating the new tax regulations and ensuring you are fully compliant with Thai law.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Additional links about how to register a Tax ID number in Thailand:<\/strong><\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.rd.go.th\/english\/21987.html\" rel=\"noreferrer noopener\" target=\"_blank\">Tax Identification<\/a>, the Revenue Department\u2019s own page. Who must apply, the 60 day deadline and the L.P. 10 forms come from here; its 10 digit format is out of date (see above).<\/li>\n\n<li><a href=\"https:\/\/www.rd.go.th\/english\/37749.html\" rel=\"noreferrer noopener\" target=\"_blank\">Revenue Code, Chapter 3, Income Tax (Sections 38 to 64)<\/a>, in English on the Revenue Department site. Section 41 is the residency and remittance rule, Section 56 the filing duty.<\/li>\n\n<li><a href=\"https:\/\/www.rd.go.th\/english\/6045.html\" rel=\"noreferrer noopener\" target=\"_blank\">Personal Income Tax overview<\/a>, the Revenue Department\u2019s summary of how the tax works.<\/li>\n\n<li><a href=\"https:\/\/www.thailawonline.com\/documents\/Taxes%20explained%20to%20foreigners%202024.pdf\">Our 2024 explanation of the foreign income rules<\/a> (PDF). Written in 2024, so check the current position before relying on it.<\/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-1788700000000\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Who needs a tax ID number in Thailand?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Under Section 3 Undecim of the Revenue Code, the Director-General requires taxpayers to obtain and use a TIN. The Revenue Department exempts individuals who already hold a Thai personal identification number, who may use that instead, so in practice it is foreigners without a PIN who must apply. A foreigner whose stays in Thailand are no more than 14 days each, and no more than 90 days in total in a tax year, does not need to apply.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000001\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">How do I get a tax ID number in Thailand?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>File Form L.P. 10.1 at an area revenue office with your passport, visa and proof of address, within 60 days of deriving assessable income. It is free. An individual may file at any area revenue office regardless of where they live. Employees often have this arranged by their employer.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000002\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Is a tax ID the same as a work permit?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. A tax ID is issued by the Revenue Department for tax purposes and is separate from the work permit issued by the Department of Employment.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000003\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Do retirees need a Thai tax ID?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>The residency test is <strong>180 days or more<\/strong> in a tax year, not 183 (Revenue Code Section 41). If you meet it and you have assessable income, including foreign income you bring into Thailand, you may need a TIN. If you already hold a Thai personal identification number, the Revenue Department\u2019s rule is that you may file with that instead.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000004\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can a foreigner get a tax ID without a work permit?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Yes. The Revenue Department&#8217;s rule turns on whether you derive assessable income, not on whether you hold a work permit, so a foreigner with Thai rental income, or a resident bringing foreign income into Thailand, applies in the same way. Area revenue offices differ in the documents they ask for.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>","protected":false},"excerpt":{"rendered":"<p>\u0e40\u0e23\u0e35\u0e22\u0e19\u0e23\u0e39\u0e49\u0e27\u0e34\u0e18\u0e35\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e2b\u0e21\u0e32\u0e22\u0e40\u0e25\u0e02\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e15\u0e31\u0e27\u0e1c\u0e39\u0e49\u0e40\u0e2a\u0e35\u0e22\u0e20\u0e32\u0e29\u0e35\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e0a\u0e32\u0e27\u0e15\u0e48\u0e32\u0e07\u0e0a\u0e32\u0e15\u0e34\u0e43\u0e19\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22 \u0e41\u0e25\u0e30\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e04\u0e23\u0e1a\u0e16\u0e49\u0e27\u0e19\u0e14\u0e49\u0e27\u0e22 ThaiLawOnline 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