Book 1 — General Principles

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.

This is educational reference, not legal advice. Consult a qualified Thai lawyer before relying on any provision.

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