Section 193/31
Statutory text (Thai original)
สิทธิเรียกร้องของรัฐที่จะเรียกเอาค่าภาษีอากรให้มีกำหนดอายุความสิบปี ส่วนสิทธิเรียกร้องของรัฐที่จะเรียกเอาหนี้อย่างอื่นให้บังคับตามบทบัญญัติในลักษณะนี้
Verbatim from the Royal Gazette / Office of the Council of State
English translation
The period of prescription for claims of the Government for taxes and rates is ten years. As to other claims of the Government relating to obligations, the provisions of this title shall apply.
This English translation is provided for reference only and has not yet been firm-verified. Always rely on the Thai original.
Firm annotation
Section 193/31 is part of Book 1 (General Principles) of the Thai Civil and Commercial Code. This entry is awaiting firm-authored commentary; the statutory text above is verbatim from the Office of the Council of State (OCS Krisdika) Thai source, with the English translation from the FAO/UN FAOLEX repository. Always rely on the Thai original for legal proceedings.
Cited in 37 Supreme Court decisions (1994 to 2023)
Selected citing decisions
- Decision 4374/2566 (2023)
- Decision 4205/2566 (2023)
- Decision 2155/2565 (2022)
- Decision 5652/2560 (2017)
- Decision 12847/2557 (2014)
- Decision 11002/2554 (2011)
- Decision 3983/2553 (2010)
- Decision 1442/2553 (2010)
This list is selected automatically, weighted towards judgments that turn on this section rather than ones that merely recite it when passing sentence. It has not yet been reviewed by the firm.
Most often cited alongside
Sections that appear in the same judgments as this one most often. The figure is the number of decisions.
Counted across the firm's corpus of 83,652 Supreme Court decisions, 1921 to 2026. The count is complete; the stated year range trims rare outliers so it describes where the citations actually sit. These figures are computed by us and are not official court statistics. How we count these, and what we measured
Related guides on ThaiLawOnline
Cite this section
-
Plain citation
Civil and Commercial Code, s. 193/31 (Thailand) -
Academic citation
Civil and Commercial Code (Thailand), s. 193/31. ThaiLawOnline, https://www.thailawonline.com/thai-civil-code/section-193-31/ (accessed 28 August 2026). -
Thai citation
ป.พ.พ. มาตรา 193/31 -
Permalink
https://www.thailawonline.com/thai-civil-code/section-193-31/ -
Embed on your site
<blockquote cite="https://www.thailawonline.com/thai-civil-code/section-193-31/"><p>The period of prescription for claims of the Government for taxes and rates is ten years. As to other claims of the Government relating to obligations, the provisions of this title shall apply.</p><footer>Civil and Commercial Code, s. 193/31 (Thailand): <a href="https://www.thailawonline.com/thai-civil-code/section-193-31/">ThaiLawOnline</a></footer></blockquote>
The Thai text is authoritative. The English is an unofficial translation by ThaiLawOnline, free to reuse with attribution.