The Ministerial Information Bulletin No. 10819 published on the 12th of May 2022 notifies the following amendments to the law:
Penal Code Amendment Act (No. 29), B.E. 2565 (2022)
Enforcement Date:
7th of May 2022
Amendment A:
Section 73 of the penal code shall be repealed and replaced with the following:
“Section 73. A child not yet over twelve years of age shall not be punished for committing what is provided by law to be an offence.”
Amendment B:
Section 74 of the penal code shall be repealed and replaced with the following:
“Section 74. A child over 12 years but not yet over 15 years of age who commits what is provided by law to be an offence shall not be punished, but the Court shall have the powers as follows:
1. To admonish the child and then release them. The Court may also admonish the child’s guardians.
2. If the guardians can care for the child, the Court may require that the guardians assure that the child does not re-offend during a Court ordered period. Guardians may be ordered to pay a fee for each occasion a child re-offends.
3. The Court may place the child in an educational or healthcare facility as necessary during a Court ordered period.
In the circumstances outlined in Subsection 2, the Court may appoint a probation officer.
If the guardians are incapable of providing adequate care, the Court may appoint a guardian or make a placement with an organization.
The Court shall have the power to modify the order as necessary.”
Provisions and exceptions for cases in which the child lives with an individual who is not a guardian are also addressed in the amendment.
Fixing Rates of Contributions Payable by Government to Social Security Fund for Person Applying to be Insured Person, B.E. 2565 (2022)
Enforcement Date:
Gazette Publication 8th of May 2022
Article 1:
✓ Fixing Rates of Contributions Payable by Government to Social Security Fund for Person Applying to be Insured Person B.E. 2564 (2021) shall be repealed.
Articles 2-4:
✓ Circumstances of social security eligibility: injury or illness, disability, death, old-age, and child welfare.
✓ Monthly stipend and effective date details included.
Fixing Excise Tax Tariff (No. 21), B.E. 2565 (2022)
Enforcement Date:
6th of May 2022
Addition to the Motor Car Heading of the Ministerial Regulations Prescribing Excise Tax Tariff, B.E. 2560 (2017):
✓ The addition covers both electrical and fuel driven golf carts, buggies, and ATVS.
✓ Motor tricycles, both electrical and fuel driven, meeting the description of a motorcycle are included.
✓ Other
This Addition updates and expands the 2017 categorization of vehicles in these classes.
Prescribing Goods under Excise Tax Tariff (No. 3), B.E. 2565 (2022)
Enforcement Date:
6th of May 2022
This Regulation includes the 2017 Excise Tax Tariff Regulation to which the addition in No. 21 is annexed.
Order of Revenue Department, No. Por. 160/2565
Re Juristic Person Income Tax, Consideration of Reasonable Cause under Section 65 bis (4) of Revenue Code
Enforcement Date:
1st of January 2022
No. 1:
✓ Debt Restructuring Plan – In which the debtor has transferred property for payment of debts to a financial institution. The financial institution then leases it back to the debtor at a rate lower than market price.
✓ The property lease back to the debtor is with reasonable cause in such circumstances.
No. 2:
✓ Definition of a financial institution.