Section 256
Statutory text (Thai original)
บุริมสิทธิในมูลค่าภาษีอากรนั้น ใช้สำหรับเอาบรรดาค่าภาษีอากรในที่ดิน ทรัพย์สิน หรือค่าภาษีอากรอย่างอื่นที่ลูกหนี้ยังค้างชำระอยู่ในปีปัจจุบันและก่อนนั้นขึ้นไปอีกปีหนึ่ง
Verbatim from the Royal Gazette / Office of the Council of State
English translation
The preferential right on account of taxes and rates is for all land, property or other taxes or local rates due from the debtor for the current year and the preceding year.
This English translation is provided for reference only and has not yet been firm-verified. Always rely on the Thai original.
Firm annotation
Section 256 is part of Book 2 (Obligations) 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 8 Supreme Court decisions (1963 to 2015)
Selected citing decisions
- Decision 15310/2558 (2015)
- Decision 14006/2558 (2015)
- Decision 924/2522 (1979)
- Decision 692/2506 (1963)
- Decision 4272/2546 (2003)
- Decision 4822/2545 (2002)
- Decision 1019/2519 (1976)
- Decision 882/2511 (1968)
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
Cite this section
-
Plain citation
Civil and Commercial Code, s. 256 (Thailand) -
Academic citation
Civil and Commercial Code (Thailand), s. 256. ThaiLawOnline, https://www.thailawonline.com/thai-civil-code/section-256/ (accessed 8 August 2026). -
Thai citation
ป.พ.พ. มาตรา 256 -
Permalink
https://www.thailawonline.com/thai-civil-code/section-256/ -
Embed on your site
<blockquote cite="https://www.thailawonline.com/thai-civil-code/section-256/"><p>The preferential right on account of taxes and rates is for all land, property or other taxes or local rates due from the debtor for the current year and the preceding year.</p><footer>Civil and Commercial Code, s. 256 (Thailand) — <a href="https://www.thailawonline.com/thai-civil-code/section-256/">ThaiLawOnline</a></footer></blockquote>
The Thai text is authoritative. The English is an unofficial translation by ThaiLawOnline, free to reuse with attribution.