{"id":4981,"date":"2026-08-22T00:02:40","date_gmt":"2026-08-21T17:02:40","guid":{"rendered":"https:\/\/www.thailawonline.com\/thailand-retirement-visa-requirements\/"},"modified":"2026-11-08T23:07:02","modified_gmt":"2026-11-08T16:07:02","slug":"thailand-retirement-visa-requirements","status":"publish","type":"post","link":"https:\/\/www.thailawonline.com\/th\/thailand-retirement-visa-requirements\/","title":{"rendered":"\u0e27\u0e35\u0e0b\u0e48\u0e32\u0e40\u0e01\u0e29\u0e35\u0e22\u0e13\u0e2d\u0e32\u0e22\u0e38\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22 \u0e1b\u0e35 2026: \u0e2d\u0e18\u0e34\u0e1a\u0e32\u0e22\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17 O-A, O-X \u0e41\u0e25\u0e30\u0e01\u0e0e\u0e40\u0e07\u0e34\u0e19\u0e1d\u0e32\u0e01 800,000 \u0e1a\u0e32\u0e17"},"content":{"rendered":"\n<p class=\"wp-block-paragraph\">A retiree walks into Jomtien Immigration with <a href=\"https:\/\/www.thailawonline.com\/glossary\/financial-requirement\/\">800,000 baht<\/a> in his account and walks out with a rejection. The money arrived six weeks ago, not eight. Another applicant brings a pension of 64,200 baht a month, 800 baht short of the threshold, because the baht strengthened between the day he calculated it and the day of his appointment. Neither man broke a rule he knew about. Both lost a year.<\/p>\n\n\n\n<div class=\"wp-block-rank-math-toc-block\" id=\"rank-math-toc\"><h2>Table of Contents<\/h2><nav><ul><li class=\"\"><a href=\"#the-three-routes-at-a-glance\">The three routes at a glance<\/a><\/li><li class=\"\"><a href=\"#the-financial-requirements-from-the-actual-rules\">The financial requirements, from the actual rules<\/a><\/li><li class=\"\"><a href=\"#health-insurance-who-needs-it-and-who-does-not\">Health insurance: who needs it and who does not<\/a><\/li><li class=\"\"><a href=\"#the-o-x-visa-explained-properly\">The O-X visa, explained properly<\/a><\/li><li class=\"\"><a href=\"#is-your-800-000-baht-transfer-taxable\">Is your 800,000 baht transfer taxable?<\/a><\/li><li class=\"\"><a href=\"#agents-borrowed-bank-balances-and-what-the-penal-code-says\">Agents, borrowed bank balances and what the Penal Code says<\/a><\/li><li class=\"\"><a href=\"#keeping-the-extension-alive\">Keeping the extension alive<\/a><\/li><li class=\"\"><a href=\"#if-you-do-not-fit-any-of-the-three\">If you do not fit any of the three<\/a><\/li><li class=\"\"><a href=\"#frequently-asked-questions\">Frequently asked questions<\/a><\/li><li class=\"\"><a href=\"#where-this-leaves-you\">Where this leaves you<\/a><\/li><\/ul><\/nav><\/div>\n\n\n\n<p class=\"wp-block-paragraph\">Thailand does not have a &#8220;<a href=\"https:\/\/www.thailawonline.com\/glossary\/retirement-visa\/\">retirement visa<\/a>&#8220;. It has three separate routes, each with its own money test, and the differences between them decide how much of your capital sits frozen in a Thai bank for the next decade. This page explains the financial requirements for all three, names the instrument behind each number, and answers the question no competing page touches: whether the transfer you make to satisfy the rule is itself taxable.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">ThaiLawOnline has handled Thai immigration and long-stay work for foreign clients since 2006.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\"><strong>Last reviewed: 30 August 2026.<\/strong> Sections 35, 37(5) and 38 of the Immigration Act B.E. 2522 were read in the Thai consolidated text, and sections 137, 144 and 267 of the Penal Code against the Thai text in our own annotated Code, at the penalty rates as amended in 2017. Revenue Departmental Instructions Por. 161\/2566 and Por. 162\/2566 were read from the Revenue Department\u2019s own published texts, and its registers of instructions, royal decrees and ministerial regulations were enumerated to confirm nothing has since displaced them. <strong>Two things were not verified and are flagged where they appear:<\/strong> the criteria in Royal Thai Police Order 327\/2557. <strong>Corrected 15 September 2026: that text is obtainable, and the order is in any case repealed.<\/strong> Order 327\/2557 and its amendments were repealed on <strong>26 September 2023<\/strong> by Order of the Royal Thai Police No. 542\/2566, and the criteria passed to the Commissioner of the Immigration Bureau: first Immigration Bureau Order No. 242\/2566, in force 30 September 2023, and then <strong>Immigration Bureau Order No. 12\/2568 of 23 January 2025<\/strong>, whose clause 2 carries the criteria and supporting-document table that governs today. We have read both. <strong>We have now read clause 2.22 of the current table and the figures are unchanged<\/strong>: age 50 or over; average income of not less than <strong>65,000 baht a month<\/strong>; or a deposit of not less than <strong>800,000 baht<\/strong> standing for not less than <strong>two months before filing and three months after permission<\/strong>, drawable after those three months but never below <strong>400,000 baht<\/strong>; or income and deposit combined of not less than 800,000 baht at the filing date. O-A holders additionally need health cover of not less than USD 100,000 or 3,000,000 baht. <strong>One rule that is not a figure did move.<\/strong> On the combined route, criterion 2.22(5), the account must keep not less than half the deposit once the three months have run, and not the flat 400,000 baht that criterion 2.22(4) sets for the deposit-only route. The repealed orders (Royal Thai Police Order 654\/2564 and Immigration Bureau Order 242\/2566) applied the deposit-route drawdown rule to the combined route by cross-reference, so the floor was 400,000 baht; the current table replaces it with half the deposit. Cite it as Immigration Bureau Order 12\/2568, clause 2.22. <strong>Also unverified:<\/strong> the O-A and O-X figures, which are taken from consular publications rather than from an instrument we have read. Royal Thai Police Order 654\/2564, which amended the retirement criteria before the chain above and was repealed with its parent order, we have also read in the Government Gazette (volume 139, special part 17 Ngor, 24 January 2022); the deposit criteria on this page are now cited to the current table rather than to it.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"the-three-routes-at-a-glance\">The three routes at a glance<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Most guides describe one route and call it &#8220;the retirement visa&#8221;. The reader&#8217;s actual question is which of the three to pick. Read the table on the two rows that decide most cases: how much money, and how long it stays locked.<\/p>\n\n\n\n<figure class=\"wp-block-image size-large\"><img decoding=\"async\" src=\"https:\/\/www.thailawonline.com\/wp-content\/uploads\/2026\/08\/thailand-retirement-visa-requirements-non-o-o-a-o-x-comparison.png\" alt=\"Thailand retirement visa financial requirements 2026: Non-O extension, O-A and O-X compared on money, lock-in and insurance\"\/><figcaption class=\"wp-element-caption\">The three retirement routes differ on four things that matter: where you apply, how much money, how long it is locked, and whether you need insurance.<\/figcaption><\/figure>\n\n\n\n<p class=\"wp-block-paragraph\">The Non-O plus annual extension route is what most foreigners in Thailand actually hold, despite &#8220;O-A&#8221; being the phrase people search. You enter on another visa, <a href=\"https:\/\/www.thailawonline.com\/glossary\/non-o-visa\/\">convert to Non-Immigrant O<\/a> inside Thailand, then apply each year for a one-year <a href=\"https:\/\/www.thailawonline.com\/glossary\/extension-of-stay\/\">extension of stay<\/a> on the ground of retirement. It carries no insurance requirement, and you never deal with an embassy abroad. The mechanics of that annual renewal, the TM7 form, the documents and the office procedure, are set out in our guide to the <a href=\"https:\/\/www.thailawonline.com\/extension-based-on-retirement-in-thailand\/\">extension of stay based on retirement<\/a>. This page is about choosing between the three routes in the first place.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The O-A and O-X are different: they are issued by a Thai embassy or consulate abroad, and each mission publishes its own checklist, with its own bank statement period and its own rules on how recent the police certificate and medical certificate must be. Before you gather documents for either visa, work from the checklist of the mission that will handle your application rather than from a general guide, including this one.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"the-financial-requirements-from-the-actual-rules\">The financial requirements, from the actual rules<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The criteria for a retirement extension of stay were set by <strong>Royal Thai Police Order No. 327\/2557 (2014)<\/strong>, clause 2.22, under the extension power in <strong>section 35 of the Immigration Act B.E. 2522 (1979)<\/strong>, as amended by Order No. 654\/2564. <strong>Both were repealed on 26 September 2023<\/strong> and the criteria now sit in the table annexed to <strong>Immigration Bureau Order No. 12\/2568 of 23 January 2025<\/strong>, its clause 2.22, which we have read. The section 35 power is unchanged and so are the figures below. Immigration officers apply that clause, not a website. It gives an applicant aged 50 or over three ways to prove money.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-deposit-method-800-000-baht-and-how-long-it-has-to-sit-there\">The deposit method: 800,000 baht, and how long it has to sit there<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Deposit not less than 800,000 baht in a Thai bank account in your own name. The account must be Thai, not foreign, and sole, not joint. Beyond the headline number, three timing rules catch people out:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Season the money before you file.<\/strong> <strong>The criteria in force set two months.<\/strong> Criterion 2.22(4) of the table annexed to Immigration Bureau Order 12\/2568, read in Thai, requires the 800,000 to stand in the account for not less than <strong>two months before you file<\/strong> and then for not less than <strong>three months after permission is granted<\/strong>. The <strong>three months before filing<\/strong> still widely quoted comes from the older Order of the Royal Thai Police No. 327\/2557, repealed on 26 September 2023, and is no longer what the criteria say. Seasoning for three months anyway satisfies both readings, and no office refuses an application because the money has been in place longer than the rule requires.<\/li>\n\n<li><strong>Hold the full 800,000 for three months after approval.<\/strong> The balance stays at 800,000 for three months from the date immigration grants the extension.<\/li>\n\n<li><strong>Never drop below 400,000 after that.<\/strong> Once the three months pass you may spend down, but the account must not fall below 400,000 baht at any point in the year. Before your next renewal it has to be back at 800,000, for the pre-filing period described above.<\/li>\n<\/ul>\n\n\n\n<p class=\"has-ast-global-color-4-background-color has-background wp-block-paragraph\"><strong>Practical note on seasoning.<\/strong> The national criteria require two months before filing. Some immigration offices still apply the older three-month practice. Season the money for three months where you can, or confirm what your local office currently expects before you move the funds.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Immigration reads the account history, not just the closing balance. Parking money to clear the threshold and pulling it out afterwards is the most common reason a renewal fails, because the passbook shows exactly what happened.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-income-method-65-000-baht-a-month-and-the-embassy-letter-problem\">The income method: 65,000 baht a month, and the embassy letter problem<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Show monthly income of not less than 65,000 baht. This route once ran on a simple <a href=\"https:\/\/www.thailawonline.com\/glossary\/affidavit\/\">affidavit<\/a> from your own embassy. It no longer does. The United States, United Kingdom and Australian missions in Thailand stopped issuing income verification letters in 2019 and have not resumed.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">American, British and Australian retirees now prove income the hard way: twelve months of Thai bank statements showing at least 65,000 baht arriving from abroad every month, plus a credit advice from the bank confirming each transfer came from overseas. That means planning a year ahead. You cannot decide in October to use the income method in November.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-combination-method\">The combination method<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Add a smaller deposit to a smaller income until the twelve-month total reaches 800,000 baht. A retiree with 300,000 baht in the bank and 45,000 a month in pension reaches 840,000 and qualifies. Offices vary in how they compute the income leg, so bring the arithmetic written out and the statements to support it.<\/p>\n\n\n\n<h3 class=\"wp-block-heading\" id=\"the-exchange-rate-trap-on-the-income-method\">The exchange-rate trap on the income method<\/h3>\n\n\n\n<p class=\"wp-block-paragraph\">Your pension arrives in dollars, pounds or euros. Immigration counts baht, at the rate on the day. A pension worth 68,000 baht when you planned the application can land at 64,200 when the baht strengthens, and 64,200 fails. The threshold has no tolerance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Build a margin of at least ten percent into the income method, or use the deposit method, where the number cannot move under you. This is the single cheapest piece of advice on this page.<\/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 35 <small>Immigration Act B.E. 2522<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">In the case of an alien entering the Kingdom temporarily under section 34, the Director-General, or a competent official assigned by the Director-General, may permit the alien to stay in the Kingdom subject to any conditions. The period of permitted stay in the Kingdom shall be set as follows: (1) not more than 30 days, for cases under section 34 (4), (8) and (9); (2) not more than 90 days, for cases under section 34 (3); (3) not more than 1 year, for cases under section 34 (5), (10), (11), (12), (13), (14) and (15); (4) not more than 2 years, for cases under section 34 (6); (5) for the period necessary, for cases under section 34 (1) and (2); (6) for the period the Board of Investment considers appropriate, for cases under section 34 (7). Where an alien has a necessary reason to stay in the Kingdom beyond the periods set in (1), (2), (3) and (4), the Director-General shall consider permitting a further stay of not more than 1 year at a time and, having given permission, shall report it with reasons to the Committee for information within 7 days from the date of permission. For each application for permission to stay temporarily in the Kingdom further, the alien shall file an application in the prescribed form and pay the fee prescribed in ministerial regulations. While awaiting the order, the alien may remain in the Kingdom in the meantime.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 34 <small>Immigration Act B.E. 2522<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">An alien who may enter the Kingdom temporarily must enter for the following purposes: (1) performing diplomatic or consular duties; (2) performing official government duties; (3) tourism; (4) sports; (5) business; (6) investment approved by the relevant ministries, sub-ministries and departments; (7) investment or other activities relating to investment, subject to the law on investment promotion; (8) transit through the Kingdom; (9) acting as the person in charge of, or as crew of, a conveyance arriving at a port, station or locality in the Kingdom; (10) study or observation visits; (11) performing mass media duties; (12) religious missionary work approved by the relevant ministries, sub-ministries and departments; (13) scientific research or training and teaching in a research institution or educational institution in the Kingdom; (14) performing work as a skilled craftsman or expert; (15) other purposes prescribed in ministerial regulations.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 37 <small>Immigration Act B.E. 2522<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">An alien permitted to stay in the Kingdom temporarily must comply with the following: (1) not engage in an occupation or work for hire, unless permitted under the law on foreign business or the law on the management of alien employment; (2) reside at the place notified to the competent official, except that where there is reasonable cause preventing residence at the notified place, the alien shall notify the competent official of the change of residence within 24 hours from the time of taking up residence; (3) notify a police officer at the local police station where the alien resides within 24 hours from the time of moving, in case of a change of residence, and if the new residence is in a different locality from the original local police station, the alien must also notify a police officer at the local police station of the new residence within 24 hours from the time of arrival; (4) if travelling to any province and staying in that province for more than 24 hours, notify a police officer at the local police station within 48 hours from the time of arrival; (5) if staying in the Kingdom for more than 90 days, notify the competent official at the Immigration Division in writing of the alien&#039;s place of residence without delay upon completing the 90-day period, and do the same every 90 days thereafter. In a locality where an immigration office is located, the notification may be made to the competent official at that immigration office. Whether (3) and (4) shall not apply to any case under section 34, and on what conditions, shall be as the Director-General prescribes. A notification under this section may be made by the alien in person or in writing to the competent official, in accordance with rules prescribed by the Director-General.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 38 <small>Immigration Act B.E. 2522<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>Full text<\/summary><p class=\"tlo-lb-text\">A house master, an owner or occupier of a dwelling, or a hotel manager who receives as a resident an alien permitted to stay in the Kingdom temporarily must notify the competent official at the immigration office located in the locality of the house, dwelling or hotel within 24 hours from the time the alien takes up residence. If no immigration office is located in that locality, the notification shall be made to a police officer at the local police station. Where the house, dwelling or hotel in which the alien resides under paragraph one is located in the Bangkok Metropolitan area, the notification shall be made to the competent official at the Immigration Division. Notification under paragraphs one and two shall be in accordance with rules prescribed by the Director-General.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 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 137<\/h3><p>This section punishes giving false information to an official where it may cause damage to another person or to the public. The penalty is imprisonment not exceeding six months, or a fine not exceeding 10,000 baht, or both.<\/p><details class=\"tlo-lb-fold\"><summary>Full text<\/summary><p class=\"tlo-lb-text\">Whoever gives a false statement to an official, in a manner likely to cause injury to another person or to the public, shall be liable to imprisonment not exceeding six months, or a fine not exceeding ten thousand baht, or both.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-penal-code\/section-137\/\">Our annotated section<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/K2dTMURyaDllOXJVWVZqZGJLK09pdz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 267<\/h3><p>This section punishes giving a false statement to an official so that it is recorded in a public or official document meant to serve as evidence, when this is likely to cause damage. The penalty is up to three years imprisonment, a fine up to 60,000 baht, or both.<\/p><details class=\"tlo-lb-fold\"><summary>Full text<\/summary><p class=\"tlo-lb-text\">Whoever gives information to an official acting in the course of duty, causing the official to record a false statement in a public document or an official document intended to serve as evidence, in a manner likely to cause damage to another person or to the public, shall be liable to imprisonment not exceeding three years, or a fine not exceeding sixty thousand baht, or both.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-penal-code\/section-267\/\">Our annotated section<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/K2dTMURyaDllOXJVWVZqZGJLK09pdz09\" rel=\"noopener\" target=\"_blank\">Official text<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Section 144<\/h3><p>This section makes it a crime to give, offer or promise money or any benefit to an official or elected council member to induce them to do, refrain from, or delay an act contrary to their duty. The penalty is imprisonment up to five years, a fine up to 100,000 baht, or both.<\/p><details class=\"tlo-lb-fold\"><summary>Full text<\/summary><p class=\"tlo-lb-text\">Whoever gives, offers or agrees to give property or any other benefit to an official, a member of a State legislative assembly, a member of a provincial assembly or a member of a municipal assembly, in order to induce that person to do, not to do, or to delay any act contrary to duty, shall be punished with imprisonment not exceeding five years or a fine not exceeding one hundred thousand baht, or both.<\/p><p class=\"tlo-lb-note\">ThaiLawOnline translation<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-penal-code\/section-144\/\">Our annotated section<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/K2dTMURyaDllOXJVWVZqZGJLK09pdz09\" 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 35 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e04\u0e19\u0e40\u0e02\u0e49\u0e32\u0e40\u0e21\u0e37\u0e2d\u0e07 \u0e1e.\u0e28. 2522<\/small><\/h3><details class=\"tlo-lb-fold\" open><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e0b\u0e36\u0e48\u0e07\u0e40\u0e02\u0e49\u0e32\u0e21\u0e32\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e32\u0e23\u0e0a\u0e31\u0e48\u0e27\u0e04\u0e23\u0e32\u0e27\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 \u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e2b\u0e23\u0e37\u0e2d\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e0b\u0e36\u0e48\u0e07\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e21\u0e2d\u0e1a\u0e2b\u0e21\u0e32\u0e22\u0e08\u0e30\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e43\u0e2b\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e20\u0e32\u0e22\u0e43\u0e15\u0e49\u0e40\u0e07\u0e37\u0e48\u0e2d\u0e19\u0e44\u0e02\u0e43\u0e14 \u0e46 \u0e01\u0e47\u0e44\u0e14\u0e49\n\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e08\u0e30\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e43\u0e2b\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e43\u0e2b\u0e49\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e14\u0e31\u0e07\u0e19\u0e35\u0e49\n(\u0e51) \u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e32\u0e21\u0e2a\u0e34\u0e1a\u0e27\u0e31\u0e19 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 (\u0e54) (\u0e58) \u0e41\u0e25\u0e30 (\u0e59)\n(\u0e52) \u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e40\u0e01\u0e49\u0e32\u0e2a\u0e34\u0e1a\u0e27\u0e31\u0e19 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 (\u0e53)\n(\u0e53) \u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e1b\u0e35 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54  (\u0e55) (\u0e51\u0e50) (\u0e51\u0e51) (\u0e51\u0e52) (\u0e51\u0e53) (\u0e51\u0e54) \u0e41\u0e25\u0e30 (\u0e51\u0e55)\n(\u0e54) \u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e2d\u0e07\u0e1b\u0e35 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 (\u0e56)\n(\u0e55) \u0e15\u0e32\u0e21\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e15\u0e32\u0e21\u0e04\u0e27\u0e32\u0e21\u0e08\u0e33\u0e40\u0e1b\u0e47\u0e19 \u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e15\u0e32\u0e21 \u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 (\u0e51) \u0e41\u0e25\u0e30 (\u0e52)\n(\u0e56) \u0e15\u0e32\u0e21\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e1e\u0e34\u0e08\u0e32\u0e23\u0e13\u0e32\u0e40\u0e2b\u0e47\u0e19\u0e2a\u0e21\u0e04\u0e27\u0e23\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 (\u0e57)\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e21\u0e35\u0e40\u0e2b\u0e15\u0e38\u0e08\u0e33\u0e40\u0e1b\u0e47\u0e19\u0e08\u0e30\u0e15\u0e49\u0e2d\u0e07\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e40\u0e01\u0e34\u0e19\u0e23\u0e30\u0e22\u0e30\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e43\u0e19 (\u0e51) (\u0e52) (\u0e53) \u0e41\u0e25\u0e30 (\u0e54) \u0e43\u0e2b\u0e49\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e1e\u0e34\u0e08\u0e32\u0e23\u0e13\u0e32\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e43\u0e2b\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e44\u0e14\u0e49\u0e04\u0e23\u0e31\u0e49\u0e07\u0e25\u0e30\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e1b\u0e35 \u0e41\u0e25\u0e30\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e44\u0e14\u0e49\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e41\u0e25\u0e49\u0e27\u0e43\u0e2b\u0e49\u0e23\u0e32\u0e22\u0e07\u0e32\u0e19\u0e15\u0e48\u0e2d\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e17\u0e23\u0e32\u0e1a\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e14\u0e49\u0e27\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e1c\u0e25\u0e20\u0e32\u0e22\u0e43\u0e19\u0e40\u0e08\u0e47\u0e14\u0e27\u0e31\u0e19\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e27\u0e31\u0e19\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\n\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e32\u0e23\u0e0a\u0e31\u0e48\u0e27\u0e04\u0e23\u0e32\u0e27\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e41\u0e15\u0e48\u0e25\u0e30\u0e04\u0e23\u0e31\u0e49\u0e07 \u0e43\u0e2b\u0e49\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e22\u0e37\u0e48\u0e19\u0e04\u0e33\u0e02\u0e2d\u0e15\u0e32\u0e21\u0e41\u0e1a\u0e1a\u0e41\u0e25\u0e30\u0e40\u0e2a\u0e35\u0e22\u0e04\u0e48\u0e32\u0e18\u0e23\u0e23\u0e21\u0e40\u0e19\u0e35\u0e22\u0e21\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e43\u0e19\u0e01\u0e0e\u0e01\u0e23\u0e30\u0e17\u0e23\u0e27\u0e07 \u0e43\u0e19\u0e23\u0e30\u0e2b\u0e27\u0e48\u0e32\u0e07\u0e23\u0e2d\u0e1f\u0e31\u0e07\u0e04\u0e33\u0e2a\u0e31\u0e48\u0e07\u0e43\u0e2b\u0e49\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e44\u0e1b\u0e1e\u0e25\u0e32\u0e07\u0e01\u0e48\u0e2d\u0e19\u0e44\u0e14\u0e49<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 34 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e04\u0e19\u0e40\u0e02\u0e49\u0e32\u0e40\u0e21\u0e37\u0e2d\u0e07 \u0e1e.\u0e28. 2522<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e0b\u0e36\u0e48\u0e07\u0e08\u0e30\u0e40\u0e02\u0e49\u0e32\u0e21\u0e32\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e32\u0e23\u0e0a\u0e31\u0e48\u0e27\u0e04\u0e23\u0e32\u0e27\u0e44\u0e14\u0e49\u0e08\u0e30\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e02\u0e49\u0e32\u0e21\u0e32\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e01\u0e32\u0e23\u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49\n(\u0e51) \u0e01\u0e32\u0e23\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e17\u0e32\u0e07\u0e17\u0e39\u0e15\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e07\u0e2a\u0e38\u0e25\n(\u0e52) \u0e01\u0e32\u0e23\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e17\u0e32\u0e07\u0e23\u0e32\u0e0a\u0e01\u0e32\u0e23\n(\u0e53) \u0e01\u0e32\u0e23\u0e17\u0e48\u0e2d\u0e07\u0e40\u0e17\u0e35\u0e48\u0e22\u0e27\n(\u0e54) \u0e01\u0e32\u0e23\u0e40\u0e25\u0e48\u0e19\u0e01\u0e35\u0e2c\u0e32\n(\u0e55) \u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\n(\u0e56) \u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e04\u0e27\u0e32\u0e21\u0e40\u0e2b\u0e47\u0e19\u0e0a\u0e2d\u0e1a\u0e08\u0e32\u0e01\u0e01\u0e23\u0e30\u0e17\u0e23\u0e27\u0e07\u0e17\u0e1a\u0e27\u0e07\u0e01\u0e23\u0e21\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e02\u0e49\u0e2d\u0e07\n(\u0e57) \u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e32\u0e23\u0e2d\u0e37\u0e48\u0e19\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e01\u0e31\u0e1a\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\u0e20\u0e32\u0e22\u0e43\u0e15\u0e49\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e01\u0e32\u0e23\u0e2a\u0e48\u0e07\u0e40\u0e2a\u0e23\u0e34\u0e21\u0e01\u0e32\u0e23\u0e25\u0e07\u0e17\u0e38\u0e19\n(\u0e58) \u0e01\u0e32\u0e23\u0e40\u0e14\u0e34\u0e19\u0e17\u0e32\u0e07\u0e1c\u0e48\u0e32\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\n(\u0e59) \u0e01\u0e32\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e1c\u0e39\u0e49\u0e04\u0e27\u0e1a\u0e04\u0e38\u0e21\u0e1e\u0e32\u0e2b\u0e19\u0e30\u0e2b\u0e23\u0e37\u0e2d\u0e04\u0e19\u0e1b\u0e23\u0e30\u0e08\u0e33\u0e1e\u0e32\u0e2b\u0e19\u0e30\u0e17\u0e35\u0e48\u0e40\u0e02\u0e49\u0e32\u0e21\u0e32\u0e22\u0e31\u0e07\u0e17\u0e48\u0e32\u0e2a\u0e16\u0e32\u0e19\u0e35 \u0e2b\u0e23\u0e37\u0e2d\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\n(\u0e51\u0e50) \u0e01\u0e32\u0e23\u0e28\u0e36\u0e01\u0e29\u0e32\u0e2b\u0e23\u0e37\u0e2d\u0e14\u0e39\u0e07\u0e32\u0e19\n(\u0e51\u0e51) \u0e01\u0e32\u0e23\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e2a\u0e37\u0e48\u0e2d\u0e21\u0e27\u0e25\u0e0a\u0e19\n(\u0e51\u0e52) \u0e01\u0e32\u0e23\u0e40\u0e1c\u0e22\u0e41\u0e1e\u0e23\u0e48\u0e28\u0e32\u0e2a\u0e19\u0e32\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e04\u0e27\u0e32\u0e21\u0e40\u0e2b\u0e47\u0e19\u0e0a\u0e2d\u0e1a\u0e08\u0e32\u0e01\u0e01\u0e23\u0e30\u0e17\u0e23\u0e27\u0e07\u0e17\u0e1a\u0e27\u0e07\u0e01\u0e23\u0e21\u0e17\u0e35\u0e48\u0e40\u0e01\u0e35\u0e48\u0e22\u0e27\u0e02\u0e49\u0e2d\u0e07\n(\u0e51\u0e53) \u0e01\u0e32\u0e23\u0e04\u0e49\u0e19\u0e04\u0e27\u0e49\u0e32\u0e17\u0e32\u0e07\u0e27\u0e34\u0e17\u0e22\u0e32\u0e28\u0e32\u0e2a\u0e15\u0e23\u0e4c\u0e2b\u0e23\u0e37\u0e2d\u0e1d\u0e36\u0e01\u0e2a\u0e2d\u0e19\u0e43\u0e19\u0e2a\u0e16\u0e32\u0e1a\u0e31\u0e19\u0e01\u0e32\u0e23\u0e04\u0e49\u0e19\u0e04\u0e27\u0e49\u0e32\u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e16\u0e32\u0e1a\u0e31\u0e19\u0e01\u0e32\u0e23\u0e28\u0e36\u0e01\u0e29\u0e32\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\n(\u0e51\u0e54) \u0e01\u0e32\u0e23\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e07\u0e32\u0e19\u0e14\u0e49\u0e32\u0e19\u0e0a\u0e48\u0e32\u0e07\u0e1d\u0e35\u0e21\u0e37\u0e2d\u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e40\u0e0a\u0e35\u0e48\u0e22\u0e27\u0e0a\u0e32\u0e0d\n(\u0e51\u0e55) \u0e01\u0e32\u0e23\u0e2d\u0e37\u0e48\u0e19\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e43\u0e19\u0e01\u0e0e\u0e01\u0e23\u0e30\u0e17\u0e23\u0e27\u0e07<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 37 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e04\u0e19\u0e40\u0e02\u0e49\u0e32\u0e40\u0e21\u0e37\u0e2d\u0e07 \u0e1e.\u0e28. 2522<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e0b\u0e36\u0e48\u0e07\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e43\u0e2b\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e32\u0e23\u0e0a\u0e31\u0e48\u0e27\u0e04\u0e23\u0e32\u0e27 \u0e15\u0e49\u0e2d\u0e07\u0e1b\u0e0f\u0e34\u0e1a\u0e31\u0e15\u0e34\u0e14\u0e31\u0e07\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e19\u0e35\u0e49\n(\u0e51) \u0e44\u0e21\u0e48\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e2d\u0e32\u0e0a\u0e35\u0e1e\u0e2b\u0e23\u0e37\u0e2d\u0e23\u0e31\u0e1a\u0e08\u0e49\u0e32\u0e07\u0e17\u0e33\u0e07\u0e32\u0e19 \u0e40\u0e27\u0e49\u0e19\u0e41\u0e15\u0e48\u0e08\u0e30\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e15\u0e32\u0e21\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e01\u0e2d\u0e1a\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e02\u0e2d\u0e07\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e27\u0e48\u0e32\u0e14\u0e49\u0e27\u0e22\u0e01\u0e32\u0e23\u0e1a\u0e23\u0e34\u0e2b\u0e32\u0e23\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e01\u0e32\u0e23\u0e17\u0e33\u0e07\u0e32\u0e19\u0e02\u0e2d\u0e07\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\n(\u0e52) \u0e1e\u0e31\u0e01\u0e2d\u0e32\u0e28\u0e31\u0e22 \u0e13 \u0e17\u0e35\u0e48\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e41\u0e08\u0e49\u0e07\u0e15\u0e48\u0e2d\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48 \u0e40\u0e27\u0e49\u0e19\u0e41\u0e15\u0e48\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e21\u0e35\u0e40\u0e2b\u0e15\u0e38\u0e1c\u0e25\u0e2a\u0e21\u0e04\u0e27\u0e23\u0e44\u0e21\u0e48\u0e2a\u0e32\u0e21\u0e32\u0e23\u0e16\u0e1e\u0e31\u0e01\u0e2d\u0e32\u0e28\u0e31\u0e22 \u0e13 \u0e17\u0e35\u0e48\u0e17\u0e35\u0e48\u0e44\u0e14\u0e49\u0e41\u0e08\u0e49\u0e07\u0e15\u0e48\u0e2d\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48 \u0e43\u0e2b\u0e49\u0e41\u0e08\u0e49\u0e07\u0e01\u0e32\u0e23\u0e40\u0e1b\u0e25\u0e35\u0e48\u0e22\u0e19\u0e17\u0e35\u0e48\u0e1e\u0e31\u0e01\u0e2d\u0e32\u0e28\u0e31\u0e22\u0e15\u0e48\u0e2d\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e20\u0e32\u0e22\u0e43\u0e19\u0e22\u0e35\u0e48\u0e2a\u0e34\u0e1a\u0e2a\u0e35\u0e48\u0e0a\u0e31\u0e48\u0e27\u0e42\u0e21\u0e07\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e40\u0e02\u0e49\u0e32\u0e1e\u0e31\u0e01\u0e2d\u0e32\u0e28\u0e31\u0e22\n(\u0e53) \u0e41\u0e08\u0e49\u0e07\u0e15\u0e48\u0e2d\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e15\u0e33\u0e23\u0e27\u0e08 \u0e13 \u0e2a\u0e16\u0e32\u0e19\u0e35\u0e15\u0e33\u0e23\u0e27\u0e08\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e17\u0e35\u0e48\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e1e\u0e31\u0e01\u0e2d\u0e32\u0e28\u0e31\u0e22\u0e20\u0e32\u0e22\u0e43\u0e19\u0e22\u0e35\u0e48\u0e2a\u0e34\u0e1a\u0e2a\u0e35\u0e48\u0e0a\u0e31\u0e48\u0e27\u0e42\u0e21\u0e07\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e22\u0e49\u0e32\u0e22\u0e44\u0e1b \u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e40\u0e1b\u0e25\u0e35\u0e48\u0e22\u0e19\u0e17\u0e35\u0e48\u0e1e\u0e31\u0e01\u0e2d\u0e32\u0e28\u0e31\u0e22 \u0e41\u0e25\u0e30\u0e16\u0e49\u0e32\u0e17\u0e35\u0e48\u0e1e\u0e31\u0e01\u0e2d\u0e32\u0e28\u0e31\u0e22\u0e43\u0e2b\u0e21\u0e48\u0e2d\u0e22\u0e39\u0e48\u0e15\u0e48\u0e32\u0e07\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e01\u0e31\u0e1a\u0e2a\u0e16\u0e32\u0e19\u0e35\u0e15\u0e33\u0e23\u0e27\u0e08\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e40\u0e14\u0e34\u0e21 \u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e41\u0e08\u0e49\u0e07\u0e15\u0e48\u0e2d\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e15\u0e33\u0e23\u0e27\u0e08 \u0e13 \u0e2a\u0e16\u0e32\u0e19\u0e35\u0e15\u0e33\u0e23\u0e27\u0e08\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e17\u0e35\u0e48\u0e44\u0e1b\u0e1e\u0e31\u0e01\u0e2d\u0e32\u0e28\u0e31\u0e22\u0e43\u0e2b\u0e21\u0e48\u0e20\u0e32\u0e22\u0e43\u0e19\u0e22\u0e35\u0e48\u0e2a\u0e34\u0e1a\u0e2a\u0e35\u0e48\u0e0a\u0e31\u0e48\u0e27\u0e42\u0e21\u0e07\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e44\u0e1b\u0e16\u0e36\u0e07\u0e14\u0e49\u0e27\u0e22\n(\u0e54) \u0e16\u0e49\u0e32\u0e40\u0e14\u0e34\u0e19\u0e17\u0e32\u0e07\u0e44\u0e1b\u0e08\u0e31\u0e07\u0e2b\u0e27\u0e31\u0e14\u0e43\u0e14\u0e41\u0e25\u0e30\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e08\u0e31\u0e07\u0e2b\u0e27\u0e31\u0e14\u0e19\u0e31\u0e49\u0e19\u0e40\u0e01\u0e34\u0e19\u0e22\u0e35\u0e48\u0e2a\u0e34\u0e1a\u0e2a\u0e35\u0e48\u0e0a\u0e31\u0e48\u0e27\u0e42\u0e21\u0e07 \u0e43\u0e2b\u0e49\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e41\u0e08\u0e49\u0e07\u0e15\u0e48\u0e2d\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e15\u0e33\u0e23\u0e27\u0e08 \u0e13 \u0e2a\u0e16\u0e32\u0e19\u0e35\u0e15\u0e33\u0e23\u0e27\u0e08\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e20\u0e32\u0e22\u0e43\u0e19\u0e2a\u0e35\u0e48\u0e2a\u0e34\u0e1a\u0e41\u0e1b\u0e14\u0e0a\u0e31\u0e48\u0e27\u0e42\u0e21\u0e07\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e44\u0e1b\u0e16\u0e36\u0e07\n(\u0e55) \u0e16\u0e49\u0e32\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e40\u0e01\u0e34\u0e19\u0e40\u0e01\u0e49\u0e32\u0e2a\u0e34\u0e1a\u0e27\u0e31\u0e19 \u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e1c\u0e39\u0e49\u0e19\u0e31\u0e49\u0e19\u0e15\u0e49\u0e2d\u0e07\u0e21\u0e35\u0e2b\u0e19\u0e31\u0e07\u0e2a\u0e37\u0e2d\u0e41\u0e08\u0e49\u0e07\u0e43\u0e2b\u0e49\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48 \u0e13 \u0e01\u0e2d\u0e07\u0e15\u0e23\u0e27\u0e08\u0e04\u0e19\u0e40\u0e02\u0e49\u0e32\u0e40\u0e21\u0e37\u0e2d\u0e07\u0e17\u0e23\u0e32\u0e1a\u0e16\u0e36\u0e07\u0e17\u0e35\u0e48\u0e1e\u0e31\u0e01\u0e2d\u0e32\u0e28\u0e31\u0e22\u0e02\u0e2d\u0e07\u0e15\u0e19\u0e42\u0e14\u0e22\u0e21\u0e34\u0e0a\u0e31\u0e01\u0e0a\u0e49\u0e32\u0e40\u0e21\u0e37\u0e48\u0e2d\u0e04\u0e23\u0e1a\u0e23\u0e30\u0e22\u0e30\u0e40\u0e01\u0e49\u0e32\u0e2a\u0e34\u0e1a\u0e27\u0e31\u0e19 \u0e41\u0e25\u0e30\u0e15\u0e48\u0e2d\u0e44\u0e1b\u0e43\u0e2b\u0e49\u0e01\u0e23\u0e30\u0e17\u0e33\u0e40\u0e0a\u0e48\u0e19\u0e40\u0e14\u0e35\u0e22\u0e27\u0e01\u0e31\u0e19\u0e17\u0e38\u0e01\u0e23\u0e30\u0e22\u0e30\u0e40\u0e01\u0e49\u0e32\u0e2a\u0e34\u0e1a\u0e27\u0e31\u0e19 \u0e16\u0e49\u0e32\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e43\u0e14\u0e21\u0e35\u0e17\u0e35\u0e48\u0e17\u0e33\u0e01\u0e32\u0e23\u0e15\u0e23\u0e27\u0e08\u0e04\u0e19\u0e40\u0e02\u0e49\u0e32\u0e40\u0e21\u0e37\u0e2d\u0e07\u0e15\u0e31\u0e49\u0e07\u0e2d\u0e22\u0e39\u0e48 \u0e08\u0e30\u0e41\u0e08\u0e49\u0e07\u0e15\u0e48\u0e2d\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48 \u0e13 \u0e17\u0e35\u0e48\u0e17\u0e33\u0e01\u0e32\u0e23\u0e15\u0e23\u0e27\u0e08\u0e04\u0e19\u0e40\u0e02\u0e49\u0e32\u0e40\u0e21\u0e37\u0e2d\u0e07\u0e41\u0e2b\u0e48\u0e07\u0e19\u0e31\u0e49\u0e19\u0e01\u0e47\u0e44\u0e14\u0e49\n\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19 (\u0e53) \u0e41\u0e25\u0e30 (\u0e54) \u0e08\u0e30\u0e21\u0e34\u0e43\u0e2b\u0e49\u0e43\u0e0a\u0e49\u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e41\u0e01\u0e48\u0e01\u0e23\u0e13\u0e35\u0e43\u0e14\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e53\u0e54 \u0e42\u0e14\u0e22\u0e40\u0e07\u0e37\u0e48\u0e2d\u0e19\u0e44\u0e02\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e43\u0e14 \u0e43\u0e2b\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e44\u0e1b\u0e15\u0e32\u0e21\u0e17\u0e35\u0e48\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14\n\u0e01\u0e32\u0e23\u0e41\u0e08\u0e49\u0e07\u0e15\u0e32\u0e21\u0e21\u0e32\u0e15\u0e23\u0e32\u0e19\u0e35\u0e49 \u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e2d\u0e32\u0e08\u0e44\u0e1b\u0e41\u0e08\u0e49\u0e07\u0e14\u0e49\u0e27\u0e22\u0e15\u0e19\u0e40\u0e2d\u0e07\u0e2b\u0e23\u0e37\u0e2d\u0e21\u0e35\u0e2b\u0e19\u0e31\u0e07\u0e2a\u0e37\u0e2d\u0e41\u0e08\u0e49\u0e07\u0e15\u0e48\u0e2d\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e01\u0e47\u0e44\u0e14\u0e49  \u0e17\u0e31\u0e49\u0e07\u0e19\u0e35\u0e49 \u0e15\u0e32\u0e21\u0e23\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e1a\u0e17\u0e35\u0e48\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 38 <small>\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e04\u0e19\u0e40\u0e02\u0e49\u0e32\u0e40\u0e21\u0e37\u0e2d\u0e07 \u0e1e.\u0e28. 2522<\/small><\/h3><details class=\"tlo-lb-fold\"><summary>\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e40\u0e15\u0e47\u0e21<\/summary><p class=\"tlo-lb-text\">\u0e40\u0e08\u0e49\u0e32\u0e1a\u0e49\u0e32\u0e19 \u0e40\u0e08\u0e49\u0e32\u0e02\u0e2d\u0e07\u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e04\u0e23\u0e2d\u0e1a\u0e04\u0e23\u0e2d\u0e07\u0e40\u0e04\u0e2b\u0e2a\u0e16\u0e32\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e1c\u0e39\u0e49\u0e08\u0e31\u0e14\u0e01\u0e32\u0e23\u0e42\u0e23\u0e07\u0e41\u0e23\u0e21\u0e0b\u0e36\u0e48\u0e07\u0e23\u0e31\u0e1a\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e0b\u0e36\u0e48\u0e07\u0e44\u0e14\u0e49\u0e23\u0e31\u0e1a\u0e2d\u0e19\u0e38\u0e0d\u0e32\u0e15\u0e43\u0e2b\u0e49\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e2d\u0e32\u0e13\u0e32\u0e08\u0e31\u0e01\u0e23\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e32\u0e23\u0e0a\u0e31\u0e48\u0e27\u0e04\u0e23\u0e32\u0e27\u0e40\u0e02\u0e49\u0e32\u0e1e\u0e31\u0e01\u0e2d\u0e32\u0e28\u0e31\u0e22 \u0e08\u0e30\u0e15\u0e49\u0e2d\u0e07\u0e41\u0e08\u0e49\u0e07\u0e15\u0e48\u0e2d\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48 \u0e13 \u0e17\u0e35\u0e48\u0e17\u0e33\u0e01\u0e32\u0e23\u0e15\u0e23\u0e27\u0e08\u0e04\u0e19\u0e40\u0e02\u0e49\u0e32\u0e40\u0e21\u0e37\u0e2d\u0e07\u0e0b\u0e36\u0e48\u0e07\u0e15\u0e31\u0e49\u0e07\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e17\u0e35\u0e48\u0e1a\u0e49\u0e32\u0e19 \u0e40\u0e04\u0e2b\u0e2a\u0e16\u0e32\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e42\u0e23\u0e07\u0e41\u0e23\u0e21\u0e19\u0e31\u0e49\u0e19\u0e15\u0e31\u0e49\u0e07\u0e2d\u0e22\u0e39\u0e48\u0e20\u0e32\u0e22\u0e43\u0e19\u0e22\u0e35\u0e48\u0e2a\u0e34\u0e1a\u0e2a\u0e35\u0e48\u0e0a\u0e31\u0e48\u0e27\u0e42\u0e21\u0e07\u0e19\u0e31\u0e1a\u0e41\u0e15\u0e48\u0e40\u0e27\u0e25\u0e32\u0e17\u0e35\u0e48\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e40\u0e02\u0e49\u0e32\u0e1e\u0e31\u0e01\u0e2d\u0e32\u0e28\u0e31\u0e22 \u0e16\u0e49\u0e32\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e43\u0e14\u0e44\u0e21\u0e48\u0e21\u0e35\u0e17\u0e35\u0e48\u0e17\u0e33\u0e01\u0e32\u0e23\u0e15\u0e23\u0e27\u0e08\u0e04\u0e19\u0e40\u0e02\u0e49\u0e32\u0e40\u0e21\u0e37\u0e2d\u0e07\u0e15\u0e31\u0e49\u0e07\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e2b\u0e49\u0e41\u0e08\u0e49\u0e07\u0e15\u0e48\u0e2d\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e15\u0e33\u0e23\u0e27\u0e08 \u0e13 \u0e2a\u0e16\u0e32\u0e19\u0e35\u0e15\u0e33\u0e23\u0e27\u0e08\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e19\u0e31\u0e49\u0e19\n\u0e43\u0e19\u0e01\u0e23\u0e13\u0e35\u0e17\u0e35\u0e48\u0e1a\u0e49\u0e32\u0e19 \u0e40\u0e04\u0e2b\u0e2a\u0e16\u0e32\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e42\u0e23\u0e07\u0e41\u0e23\u0e21\u0e17\u0e35\u0e48\u0e04\u0e19\u0e15\u0e48\u0e32\u0e07\u0e14\u0e49\u0e32\u0e27\u0e40\u0e02\u0e49\u0e32\u0e1e\u0e31\u0e01\u0e2d\u0e32\u0e28\u0e31\u0e22\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e15\u0e31\u0e49\u0e07\u0e2d\u0e22\u0e39\u0e48\u0e43\u0e19\u0e40\u0e02\u0e15\u0e17\u0e49\u0e2d\u0e07\u0e17\u0e35\u0e48\u0e01\u0e23\u0e38\u0e07\u0e40\u0e17\u0e1e\u0e21\u0e2b\u0e32\u0e19\u0e04\u0e23 \u0e43\u0e2b\u0e49\u0e41\u0e08\u0e49\u0e07\u0e15\u0e48\u0e2d\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48 \u0e13 \u0e01\u0e2d\u0e07\u0e15\u0e23\u0e27\u0e08\u0e04\u0e19\u0e40\u0e02\u0e49\u0e32\u0e40\u0e21\u0e37\u0e2d\u0e07\n\u0e01\u0e32\u0e23\u0e41\u0e08\u0e49\u0e07\u0e15\u0e32\u0e21\u0e27\u0e23\u0e23\u0e04\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e41\u0e25\u0e30\u0e27\u0e23\u0e23\u0e04\u0e2a\u0e2d\u0e07\u0e43\u0e2b\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e44\u0e1b\u0e15\u0e32\u0e21\u0e23\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e1a\u0e17\u0e35\u0e48\u0e2d\u0e18\u0e34\u0e1a\u0e14\u0e35\u0e01\u0e33\u0e2b\u0e19\u0e14<\/p><p class=\"tlo-lb-note\">\u0e15\u0e23\u0e07\u0e15\u0e32\u0e21\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e43\u0e19\u0e23\u0e32\u0e0a\u0e01\u0e34\u0e08\u0e08\u0e32\u0e19\u0e38\u0e40\u0e1a\u0e01\u0e29\u0e32 \/ \u0e2a\u0e33\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e04\u0e13\u0e30\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e01\u0e24\u0e29\u0e0e\u0e35\u0e01\u0e32 (Verbatim from the Royal Gazette \/ Office of the Council of State)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>\u0e21\u0e32\u0e15\u0e23\u0e32 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 137<\/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\u0e41\u0e08\u0e49\u0e07\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e2d\u0e31\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e17\u0e47\u0e08\u0e41\u0e01\u0e48\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19 \u0e0b\u0e36\u0e48\u0e07\u0e2d\u0e32\u0e08\u0e17\u0e33\u0e43\u0e2b\u0e49\u0e1c\u0e39\u0e49\u0e2d\u0e37\u0e48\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e30\u0e0a\u0e32\u0e0a\u0e19\u0e40\u0e2a\u0e35\u0e22\u0e2b\u0e32\u0e22 \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\u0e01\u0e40\u0e14\u0e37\u0e2d\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e31\u0e1a\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e19\u0e36\u0e48\u0e07\u0e2b\u0e21\u0e37\u0e48\u0e19\u0e1a\u0e32\u0e17 \u0e2b\u0e23\u0e37\u0e2d\u0e17\u0e31\u0e49\u0e07\u0e08\u0e33\u0e17\u0e31\u0e49\u0e07\u0e1b\u0e23\u0e31\u0e1a \u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38: [\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e42\u0e17\u0e29 \u0e41\u0e01\u0e49\u0e44\u0e02\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e40\u0e15\u0e34\u0e21\u0e42\u0e14\u0e22\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54 \u0e41\u0e2b\u0e48\u0e07\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e41\u0e01\u0e49\u0e44\u0e02\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e40\u0e15\u0e34\u0e21\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e2d\u0e32\u0e0d\u0e32 (\u0e09\u0e1a\u0e31\u0e1a\u0e17\u0e35\u0e48 \u0e52\u0e56) \u0e1e.\u0e28. \u0e52\u0e55\u0e56\u0e50]<\/p><p class=\"tlo-lb-note\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e08\u0e32\u0e01\u0e10\u0e32\u0e19\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e02\u0e2d\u0e07\u0e40\u0e23\u0e32 \u0e42\u0e1b\u0e23\u0e14\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e01\u0e31\u0e1a\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23 (Thai text from our annotated code. Check it against the official text.)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-penal-code\/section-137\/\">\u0e21\u0e32\u0e15\u0e23\u0e32\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e02\u0e2d\u0e07\u0e40\u0e23\u0e32<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/K2dTMURyaDllOXJVWVZqZGJLK09pdz09\" 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 267<\/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\u0e41\u0e08\u0e49\u0e07\u0e43\u0e2b\u0e49\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19\u0e1c\u0e39\u0e49\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23\u0e15\u0e32\u0e21\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48\u0e08\u0e14\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e2d\u0e31\u0e19\u0e40\u0e1b\u0e47\u0e19\u0e40\u0e17\u0e47\u0e08\u0e25\u0e07\u0e43\u0e19\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e21\u0e2b\u0e32\u0e0a\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e40\u0e2d\u0e01\u0e2a\u0e32\u0e23\u0e23\u0e32\u0e0a\u0e01\u0e32\u0e23 \u0e0b\u0e36\u0e48\u0e07\u0e21\u0e35\u0e27\u0e31\u0e15\u0e16\u0e38\u0e1b\u0e23\u0e30\u0e2a\u0e07\u0e04\u0e4c\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e43\u0e0a\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e1e\u0e22\u0e32\u0e19\u0e2b\u0e25\u0e31\u0e01\u0e10\u0e32\u0e19 \u0e42\u0e14\u0e22\u0e1b\u0e23\u0e30\u0e01\u0e32\u0e23\u0e17\u0e35\u0e48\u0e19\u0e48\u0e32\u0e08\u0e30\u0e40\u0e01\u0e34\u0e14\u0e04\u0e27\u0e32\u0e21\u0e40\u0e2a\u0e35\u0e22\u0e2b\u0e32\u0e22\u0e41\u0e01\u0e48\u0e1c\u0e39\u0e49\u0e2d\u0e37\u0e48\u0e19\u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e30\u0e0a\u0e32\u0e0a\u0e19 \u0e15\u0e49\u0e2d\u0e07\u0e23\u0e30\u0e27\u0e32\u0e07\u0e42\u0e17\u0e29\u0e08\u0e33\u0e04\u0e38\u0e01\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2a\u0e32\u0e21\u0e1b\u0e35 \u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e31\u0e1a\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e01\u0e2b\u0e21\u0e37\u0e48\u0e19\u0e1a\u0e32\u0e17 \u0e2b\u0e23\u0e37\u0e2d\u0e17\u0e31\u0e49\u0e07\u0e08\u0e33\u0e17\u0e31\u0e49\u0e07\u0e1b\u0e23\u0e31\u0e1a \u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38: [\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e42\u0e17\u0e29 \u0e41\u0e01\u0e49\u0e44\u0e02\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e40\u0e15\u0e34\u0e21\u0e42\u0e14\u0e22\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54 \u0e41\u0e2b\u0e48\u0e07\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e41\u0e01\u0e49\u0e44\u0e02\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e40\u0e15\u0e34\u0e21\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e2d\u0e32\u0e0d\u0e32 (\u0e09\u0e1a\u0e31\u0e1a\u0e17\u0e35\u0e48 \u0e52\u0e56) \u0e1e.\u0e28. \u0e52\u0e55\u0e56\u0e50]<\/p><p class=\"tlo-lb-note\">\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e08\u0e32\u0e01\u0e10\u0e32\u0e19\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e02\u0e2d\u0e07\u0e40\u0e23\u0e32 \u0e42\u0e1b\u0e23\u0e14\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e01\u0e31\u0e1a\u0e02\u0e49\u0e2d\u0e04\u0e27\u0e32\u0e21\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23 (Thai text from our annotated code. Check it against the official text.)<\/p><\/details><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-penal-code\/section-267\/\">\u0e21\u0e32\u0e15\u0e23\u0e32\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e02\u0e2d\u0e07\u0e40\u0e23\u0e32<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/K2dTMURyaDllOXJVWVZqZGJLK09pdz09\" 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 144<\/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\u0e43\u0e2b\u0e49 \u0e02\u0e2d\u0e43\u0e2b\u0e49\u0e2b\u0e23\u0e37\u0e2d\u0e23\u0e31\u0e1a\u0e27\u0e48\u0e32\u0e08\u0e30\u0e43\u0e2b\u0e49\u0e17\u0e23\u0e31\u0e1e\u0e22\u0e4c\u0e2a\u0e34\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e30\u0e42\u0e22\u0e0a\u0e19\u0e4c\u0e2d\u0e37\u0e48\u0e19\u0e43\u0e14\u0e41\u0e01\u0e48\u0e40\u0e08\u0e49\u0e32\u0e1e\u0e19\u0e31\u0e01\u0e07\u0e32\u0e19 \u0e2a\u0e21\u0e32\u0e0a\u0e34\u0e01\u0e2a\u0e20\u0e32\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e41\u0e2b\u0e48\u0e07\u0e23\u0e31\u0e10 \u0e2a\u0e21\u0e32\u0e0a\u0e34\u0e01\u0e2a\u0e20\u0e32\u0e08\u0e31\u0e07\u0e2b\u0e27\u0e31\u0e14\u0e2b\u0e23\u0e37\u0e2d\u0e2a\u0e21\u0e32\u0e0a\u0e34\u0e01\u0e2a\u0e20\u0e32\u0e40\u0e17\u0e28\u0e1a\u0e32\u0e25 \u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e08\u0e39\u0e07\u0e43\u0e08\u0e43\u0e2b\u0e49\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23 \u0e44\u0e21\u0e48\u0e01\u0e23\u0e30\u0e17\u0e33\u0e01\u0e32\u0e23 \u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e30\u0e27\u0e34\u0e07\u0e01\u0e32\u0e23\u0e01\u0e23\u0e30\u0e17\u0e33\u0e2d\u0e31\u0e19\u0e21\u0e34\u0e0a\u0e2d\u0e1a\u0e14\u0e49\u0e27\u0e22\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48 \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\u0e49\u0e32\u0e1b\u0e35 \u0e2b\u0e23\u0e37\u0e2d\u0e1b\u0e23\u0e31\u0e1a\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e2b\u0e19\u0e36\u0e48\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 \u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38: [\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e42\u0e17\u0e29 \u0e41\u0e01\u0e49\u0e44\u0e02\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e40\u0e15\u0e34\u0e21\u0e42\u0e14\u0e22\u0e21\u0e32\u0e15\u0e23\u0e32 \u0e54 \u0e41\u0e2b\u0e48\u0e07\u0e1e\u0e23\u0e30\u0e23\u0e32\u0e0a\u0e1a\u0e31\u0e0d\u0e0d\u0e31\u0e15\u0e34\u0e41\u0e01\u0e49\u0e44\u0e02\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e40\u0e15\u0e34\u0e21\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e2d\u0e32\u0e0d\u0e32 (\u0e09\u0e1a\u0e31\u0e1a\u0e17\u0e35\u0e48 \u0e52\u0e56) \u0e1e.\u0e28. \u0e52\u0e55\u0e56\u0e50]<\/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:\/\/www.thailawonline.com\/th\/thai-penal-code\/section-144\/\">\u0e21\u0e32\u0e15\u0e23\u0e32\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38\u0e02\u0e2d\u0e07\u0e40\u0e23\u0e32<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/K2dTMURyaDllOXJVWVZqZGJLK09pdz09\" 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 35 <small>Immigration Act B.E. 2522<\/small><\/h3><p>S\u00e9jour maximal : 30 jours, 90 jours, 1 an ou 2 ans selon l&#039;article 34 ; dur\u00e9e n\u00e9cessaire pour 34 (1), (2) ; fix\u00e9e par le BOI pour 34 (7). Le directeur g\u00e9n\u00e9ral peut prolonger ces quatre dur\u00e9es d&#039;1 an maximum par fois. Le demandeur reste en attendant.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 34 <small>Immigration Act B.E. 2522<\/small><\/h3><p>L&#039;\u00e9tranger ne peut entrer temporairement dans le Royaume que pour les motifs \u00e9num\u00e9r\u00e9s, notamment fonctions diplomatiques ou officielles, tourisme, sport, affaires, investissement approuv\u00e9, transit, \u00e9tudes, m\u00e9dias, recherche, missions religieuses approuv\u00e9es, travaux de sp\u00e9cialiste, ou tout autre motif fix\u00e9 par r\u00e8glement minist\u00e9riel.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 37 <small>Immigration Act B.E. 2522<\/small><\/h3><p>L&#039;\u00e9tranger en s\u00e9jour temporaire ne peut travailler sans autorisation, doit r\u00e9sider \u00e0 l&#039;adresse d\u00e9clar\u00e9e, signaler tout changement sous 24 heures, tout s\u00e9jour de plus de 24 heures dans une province sous 48 heures, et d\u00e9clarer sa r\u00e9sidence tous les 90 jours, en personne ou par \u00e9crit.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 38 <small>Immigration Act B.E. 2522<\/small><\/h3><p>Le chef de maison, le propri\u00e9taire ou occupant du logement, ou le g\u00e9rant d&#039;h\u00f4tel qui h\u00e9berge un \u00e9tranger en s\u00e9jour temporaire doit le d\u00e9clarer sous 24 heures au bureau d&#039;immigration local, \u00e0 d\u00e9faut \u00e0 la police locale, et \u00e0 Bangkok \u00e0 la Division de l&#039;immigration.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 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 137<\/h3><p>Quiconque fait une fausse d\u00e9claration \u00e0 un fonctionnaire, susceptible de nuire \u00e0 autrui ou au public, encourt jusqu&#039;\u00e0 six mois d&#039;emprisonnement, 10 000 bahts d&#039;amende, ou les deux.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-penal-code\/section-137\/\">Notre article annot\u00e9<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/K2dTMURyaDllOXJVWVZqZGJLK09pdz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 267<\/h3><p>Quiconque fait inscrire par un fonctionnaire agissant dans ses fonctions une fausse mention dans un document public ou officiel destin\u00e9 \u00e0 servir de preuve, de mani\u00e8re \u00e0 pouvoir nuire \u00e0 autrui ou au public, encourt jusqu&#039;\u00e0 trois ans d&#039;emprisonnement, 60 000 bahts d&#039;amende, ou les deux.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-penal-code\/section-267\/\">Notre article annot\u00e9<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/K2dTMURyaDllOXJVWVZqZGJLK09pdz09\" rel=\"noopener\" target=\"_blank\">Texte officiel<\/a><\/p><\/div><div class=\"tlo-lb-sec\"><h3>Article 144<\/h3><p>Quiconque donne, offre ou promet de donner un bien ou tout autre avantage \u00e0 un fonctionnaire, \u00e0 un membre d&#039;une assembl\u00e9e l\u00e9gislative de l&#039;\u00c9tat, \u00e0 un membre d&#039;un conseil provincial ou d&#039;un conseil municipal, pour l&#039;inciter \u00e0 accomplir, \u00e0 ne pas accomplir ou \u00e0 retarder un acte contraire \u00e0 ses devoirs, est puni d&#039;un emprisonnement de cinq ans au plus ou d&#039;une amende de cent mille bahts au plus, ou des deux.<\/p><p class=\"tlo-lb-note\">r\u00e9sum\u00e9 non officiel<\/p><p class=\"tlo-lb-links\"><a href=\"https:\/\/www.thailawonline.com\/th\/thai-penal-code\/section-144\/\">Notre article annot\u00e9<\/a><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/K2dTMURyaDllOXJVWVZqZGJLK09pdz09\" 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\/cEVhclA4am5UUUtFTFZXcGZVNmdwUT09\" rel=\"noopener\" target=\"_blank\">Immigration Act B.E. 2522<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 31 \u0e15\u0e38\u0e25\u0e32\u0e04\u0e21 2569<\/li><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/UlRsZkRZZGI0RkVYeUh3ZEFyaS9tUT09\" rel=\"noopener\" target=\"_blank\">Revenue Code<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 2 \u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19 2569<\/li><li><a href=\"https:\/\/searchlaw.ocs.go.th\/council-of-state\/#\/public\/doc\/K2dTMURyaDllOXJVWVZqZGJLK09pdz09\" rel=\"noopener\" target=\"_blank\">\u0e1b\u0e23\u0e30\u0e21\u0e27\u0e25\u0e01\u0e0e\u0e2b\u0e21\u0e32\u0e22\u0e2d\u0e32\u0e0d\u0e32, Office of the Council of State<\/a>, \u0e40\u0e23\u0e35\u0e22\u0e01\u0e14\u0e39\u0e40\u0e21\u0e37\u0e48\u0e2d 31 \u0e15\u0e38\u0e25\u0e32\u0e04\u0e21 2569<\/li><\/ul><\/div><\/section>\n\n\n<h2 class=\"wp-block-heading\" id=\"health-insurance-who-needs-it-and-who-does-not\">Health insurance: who needs it and who does not<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Insurance is the requirement most often stated wrongly, because it attaches to the visa type rather than to retirement itself.<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>Non-O plus annual extension: no insurance requirement.<\/strong> This is the main practical advantage of the in-country route.<\/li>\n\n<li><strong>O-A: coverage of 3,000,000 baht or USD 100,000, including COVID-19 treatment.<\/strong> The 2019 rules set a much lower bar of 40,000 baht outpatient and 400,000 baht inpatient. It rose on two separate tracks, which is why the rule is so often stated wrongly as one tightening. Consular posts issuing the visa abroad moved to the higher figure on <strong>1 October 2021<\/strong>. Extension of stay inside Thailand moved a year later, on <strong>1 October 2022<\/strong>, under <strong>Order of the Royal Thai Police No. 654\/2564<\/strong>, repealed with its parent order on 26 September 2023. The condition now sits in criterion 2.22(6) of the table annexed to <strong>Immigration Bureau Order 12\/2568<\/strong>, which is also what lets an O-A holder extending here use a non-Thai insurer at not less than USD 100,000. Item 5.2 of the same table gives a foreign policy <strong>two<\/strong> certification routes: a certification from the embassy of that country in Thailand, or a notarised certificate of the signature on the document obtained through your own Ministry of Foreign Affairs, in the form the Ministry of Public Health prescribes. The Foreign Insurance Certificate is published at <a href=\"https:\/\/longstay.tgia.org\/guidelineoa\" rel=\"nofollow noopener\" target=\"_blank\">longstay.tgia.org<\/a>, and immigration checks the insurer against the OIC list. A Thai policy has to be bought online through the same site, under criterion 2.22(6.1).<\/li>\n\n<li><strong>O-X: 40,000 baht outpatient and 400,000 baht inpatient<\/strong> per policy year is the base requirement, from a Thai insurer approved by the Office of Insurance Commission, maintained for the whole stay. Since 1 October 2021 some consular posts have also applied the 3,000,000 baht or USD 100,000 figure to O-X applicants, and at least one accepts a foreign insurer with the Foreign Insurance Certificate. Official sources are not uniform, so confirm the figure with the post handling your application, and do not assume the O-X and O-A thresholds are the same.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"the-o-x-visa-explained-properly\">The O-X visa, explained properly<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">The O-X gives ten years, and almost every English-language page describes it inaccurately. Here are the official figures, from Royal Thai Embassy and Ministry of Foreign Affairs consular pages.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You must be 50 or over and hold one of <strong>14 nationalities<\/strong>: Japan, Australia, Denmark, Finland, France, Germany, Italy, the Netherlands, Norway, Sweden, Switzerland, the United Kingdom, Canada and the United States. Every other nationality is out.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The money test asks for a deposit of not less than <strong>3,000,000 baht<\/strong> in a Thai bank, or a deposit of <strong>1,800,000 baht plus annual income of not less than 1,200,000 baht<\/strong>. Then comes the part nobody explains:<\/p>\n\n\n\n<blockquote class=\"wp-block-quote is-layout-flow wp-block-quote-is-layout-flow\">\n<p class=\"wp-block-paragraph\">The full amount stays in the account, untouched, for at least one year. After that year the balance may never fall below 1,500,000 baht.<\/p>\n<\/blockquote>\n\n\n\n<p class=\"wp-block-paragraph\">Compare that with the extension route, where the floor drops to 400,000 baht after three months. On the O-X you surrender access to 1.5 million baht permanently, for as long as you hold the visa. For many retirees that is the deciding fact, and it is the reason a ten-year visa is not automatically the better deal.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">The visa runs five years and renews once, for ten in total. You still report your address every 90 days.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"is-your-800-000-baht-transfer-taxable\">Is your 800,000 baht transfer taxable?<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">This is the question the retirement-visa pages skip, and in 2026 it matters more than any of them.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Spend 180 days or more in Thailand in a calendar year and you become a Thai <a href=\"https:\/\/www.thailawonline.com\/glossary\/tax-resident\/\">tax resident<\/a>. <strong>Section 41 paragraph 2 of the Revenue Code<\/strong> taxes a resident on foreign-source income brought into Thailand. Departmental Instructions <strong>Por. 161\/2566<\/strong> and <strong>Por. 162\/2566<\/strong>, effective 1 January 2024, removed the timing escape that used to let people wait a year and remit tax-free. Income you earn in a year when you are tax resident is assessable whenever it lands in Thailand, this year or in ten years.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Por. 162\/2566 preserves one protection that matters enormously here: <strong>income earned before 1 January 2024 stays outside the rule<\/strong>. Money from pre-2024 savings can be remitted without Thai tax on the remittance.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">So the practical position for a retiree seasoning an account:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li>Transferring pre-2024 savings to make up the 800,000 baht carries no <a href=\"https:\/\/www.thailawonline.com\/glossary\/foreign-sourced-income\/\">remittance tax<\/a>, provided you can evidence the money as pre-2024. Keep statements showing the balance as at 31 December 2023.<\/li>\n\n<li>Transferring post-2023 income, including a pension paid into your home account this year, is a remittance of assessable income if you are tax resident in the year you earned it.<\/li>\n\n<li>A pension may still be relieved under the <a href=\"https:\/\/www.thailawonline.com\/glossary\/double-tax-agreement\/\">double tax treaty<\/a> between Thailand and your country, and treaties differ sharply on government versus private pensions. Check yours before assuming either outcome.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Neither the remittance-timing exemption floated in 2025 nor the proposal to tax worldwide income regardless of remittance has become law. Por. 161\/2566 and Por. 162\/2566 remain the operative guidance. Both are departmental instructions, which direct revenue officers rather than amend the Revenue Code, and they were still the only instructions issued under section 41 paragraph 2 when we last enumerated the Revenue Department&#8217;s own register. Our <a href=\"https:\/\/www.thailawonline.com\/personal-income-tax-in-thailand\/\">guide to personal income tax in Thailand<\/a> sets out the residence test and the filing mechanics.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"agents-borrowed-bank-balances-and-what-the-penal-code-says\">Agents, borrowed bank balances and what the Penal Code says<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Agents advertise extensions for people who do not have the money. The arrangement usually involves a balance that appears in your account before the appointment and leaves afterwards, sometimes with an accommodation at the <a href=\"https:\/\/www.thailawonline.com\/glossary\/immigration-bureau\/\">immigration office<\/a> attached.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">You, not the agent, sign the application. Giving false information to an official engages <strong><a href=\"https:\/\/www.thailawonline.com\/thai-penal-code\/section-137\/\">Penal Code section 137<\/a><\/strong>. Causing a false entry in an official document engages <strong>section 267<\/strong>. Offering money or any benefit to an official to act contrary to duty is <strong>section 144<\/strong>, which carries up to five years&#8217; imprisonment, a <a href=\"https:\/\/www.thailawonline.com\/glossary\/fine\/\">fine<\/a> of up to 100,000 baht, or both. Add cancellation of your permission to stay, <a href=\"https:\/\/www.thailawonline.com\/glossary\/overstay\/\">an overstay clock<\/a> that starts the day it is cancelled, and <a href=\"https:\/\/www.thailawonline.com\/glossary\/blacklist\/\">a blacklist entry<\/a>.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Immigration scrutiny of financial documentation has tightened through 2025 and 2026. An arrangement that worked quietly for years is a poor bet against a system now reading account histories line by line.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"keeping-the-extension-alive\">Keeping the extension alive<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Getting the extension is the easy part. Three obligations run continuously, and each has its own penalty:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><strong>90-day reporting.<\/strong> Section 37(5) of the Immigration Act requires you to notify your address every 90 days. Report online, by post, or in person. See our <a href=\"https:\/\/www.thailawonline.com\/90-day-report-thailand\/\">guide to the 90-day report<\/a>.<\/li>\n\n<li><strong>TM30.<\/strong> Section 38 puts the notification duty on the house owner, landlord or hotel within 24 hours of your arrival at the address. Enforcement varies by province and bites when you next deal with immigration. See <a href=\"https:\/\/www.thailawonline.com\/tm30-history-and-regulation-development\/\">TM30 and how the rule developed<\/a>.<\/li>\n\n<li><strong>Re-entry permit.<\/strong> Leave Thailand without one and your extension dies at the border, whatever the stamp says. Buy the single or multiple permit before you fly. See our <a href=\"https:\/\/www.thailawonline.com\/re-entry-permit-in-thailand\/\">re-entry permit guide<\/a>.<\/li>\n<\/ul>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"if-you-do-not-fit-any-of-the-three\">If you do not fit any of the three<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Plenty of people cannot show 800,000 baht or 65,000 a month, or refuse to freeze capital in a Thai bank. Four alternatives:<\/p>\n\n\n\n<ul class=\"wp-block-list\">\n<li><a href=\"https:\/\/www.thailawonline.com\/thailand-ltr-visa\/\">The LTR visa<\/a>, ten years, aimed at wealthy pensioners, remote workers and skilled professionals, with its own income and asset tests.<\/li>\n\n<li><a href=\"https:\/\/www.thailawonline.com\/destination-thailand-visa-dtv-requirements\/\">The DTV<\/a>, five years, for remote workers and soft-power activities, with a much lower financial bar.<\/li>\n\n<li><a href=\"https:\/\/www.thailawonline.com\/thailand-privilege-visa-guide\/\">The Privilege Visa<\/a>, which converts money into years without a bank-balance test.<\/li>\n\n<li><a href=\"https:\/\/www.thailawonline.com\/thai-marriage-visa-non-o-2026-complete-guide-for-foreign-spouses\/\">The Thai spouse extension<\/a>, which asks for 400,000 baht rather than 800,000 if you are married to a Thai national.<\/li>\n<\/ul>\n\n\n\n<p class=\"wp-block-paragraph\">Our <a href=\"https:\/\/www.thailawonline.com\/thai-visa-finder\/\">visa finder<\/a> narrows the field in a few questions.<\/p>\n\n\n\n<h2 class=\"wp-block-heading\" id=\"frequently-asked-questions\">Frequently asked questions<\/h2>\n\n\n<div id=\"rank-math-faq\" class=\"rank-math-block\">\n<div class=\"rank-math-list \">\n<div id=\"faq-question-1788700000000\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can I work on a retirement extension?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. A retirement extension carries no right to work, and a work permit cannot be issued on it. Working, paid or unpaid, breaches the conditions of stay and exposes you to cancellation and prosecution. If you intend to work, the retirement route is the wrong one.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000001\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">What happens if my balance drops below 400,000 baht?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>You breach the retention condition. Immigration will not usually notice mid-year, but the passbook and the bank letter at your next renewal show the whole year. Expect refusal, and expect to rebuild the seasoning period from scratch before you can apply again.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000002\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Does the 800,000 baht have to stay in the bank all year?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>No. It stays at 800,000 for three months after approval, then may fall to a floor of 400,000, and must be back at 800,000 for the pre-filing seasoning period before your next application. The pre-filing period is two months, and the balance must then stay at 800,000 for three months after permission. That is the annual cycle.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000003\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Can my spouse rely on my retirement extension?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>Your spouse can apply for a dependent extension based on your status rather than qualifying separately. See our <a href=\"https:\/\/www.thailawonline.com\/spouse-and-dependent-visas-in-thailand\/\">spouse and dependent visas guide<\/a>. Each dependent adds documentation, so start earlier than you think you need to.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000004\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Is the O-A still worth it now that it requires USD 100,000 of insurance?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>For most retirees already in Thailand, no. Converting to Non-O inside the country and extending annually reaches the same one-year permission with no insurance requirement. The O-A earns its place when you want the visa issued before you move, or when you want multiple entries during the first year without a re-entry permit.<\/p>\n\n<\/div>\n<\/div>\n<div id=\"faq-question-1788700000005\" class=\"rank-math-list-item\">\n<h3 class=\"rank-math-question \">Do I become a Thai tax resident just by retiring here?<\/h3>\n<div class=\"rank-math-answer \">\n\n<p>You become tax resident by presence, at 180 days in a calendar year, whatever visa you hold. Residence triggers the remittance rules described above. It does not automatically create a tax bill, because pre-2024 savings and treaty relief may cover you, but it does create a filing question you should answer deliberately rather than by accident.<\/p>\n\n<\/div>\n<\/div>\n<\/div>\n<\/div>\n\n\n<h2 class=\"wp-block-heading\" id=\"where-this-leaves-you\">Where this leaves you<\/h2>\n\n\n\n<p class=\"wp-block-paragraph\">Pick the route by the money you are willing to immobilise, not by the number of years printed on the visa. The O-X buys ten years and costs you permanent access to 1.5 million baht. The annual extension costs one afternoon a year and leaves 400,000 baht locked. The O-A sits between them and adds an insurance premium for life.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">Then plan the transfer before you make it. The seasoning clock and the remittance rules both run on dates, and both are unforgiving of a decision made the week before an appointment.<\/p>\n\n\n\n<p class=\"wp-block-paragraph\">If you want the route chosen and the paperwork prepared for you, <a href=\"https:\/\/www.thailawonline.com\/contact-us\/\">contact ThaiLawOnline<\/a>. We have handled Thai long-stay applications for foreign clients since 2006.<\/p>\n\n","protected":false},"excerpt":{"rendered":"<p>\u0e1b\u0e23\u0e30\u0e40\u0e17\u0e28\u0e44\u0e17\u0e22\u0e21\u0e35\u0e17\u0e32\u0e07\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e43\u0e19\u0e01\u0e32\u0e23\u0e40\u0e01\u0e29\u0e35\u0e22\u0e13\u0e2a\u0e32\u0e21\u0e40\u0e2a\u0e49\u0e19\u0e17\u0e32\u0e07 \u0e44\u0e21\u0e48\u0e43\u0e0a\u0e48\u0e40\u0e2a\u0e49\u0e19\u0e17\u0e32\u0e07\u0e40\u0e14\u0e35\u0e22\u0e27 \u0e41\u0e15\u0e48\u0e25\u0e30\u0e41\u0e1a\u0e1a\u0e21\u0e35\u0e04\u0e48\u0e32\u0e43\u0e0a\u0e49\u0e08\u0e48\u0e32\u0e22\u0e40\u0e17\u0e48\u0e32\u0e44\u0e2b\u0e23\u0e48 \u0e40\u0e07\u0e34\u0e19\u0e02\u0e2d\u0e07\u0e04\u0e38\u0e13\u0e16\u0e39\u0e01\u0e25\u0e47\u0e2d\u0e01\u0e44\u0e27\u0e49\u0e19\u0e32\u0e19\u0e41\u0e04\u0e48\u0e44\u0e2b\u0e19 \u0e41\u0e25\u0e30\u0e41\u0e1a\u0e1a\u0e44\u0e2b\u0e19\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e17\u0e33\u0e1b\u0e23\u0e30\u0e01\u0e31\u0e19.<\/p>","protected":false},"author":1,"featured_media":12564,"comment_status":"closed","ping_status":"","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":"thailand retirement visa requirements","rank_math_title":"Thailand Retirement Visa 2026: Requirements and Options","rank_math_description":"Three retirement routes, not one. 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