Penal Code, Social Security, & Tax Amendments

Penal Code Amendment Act (No. 29), B.E. 2565 (2022)

In May 2022, the Parliament amended Section 73 and 74 of the penal code. These changes concern children under the age of 12 and 15 respectively. These changes were made to bring the penal code into alignment with childhood development and the social concerns of charging a young child with a criminal offense.

Section 73 was repealed and replaced with the following provision:

“A child not yet over twelve years of age shall not be punished for committing what is provided by law to be an offense.”

Section 74 was repealed and replaced with provisions concerning children over the age of 12 but not yet 15. Children in this age group who commit a criminal offense shall not be punished, but the Court will have alternative powers intended to promote the child’s welfare and enforce corrective measures. These measures also consider the child’s living situation, whether they have a competent guardian or a guardian at all.

The court shall have the power to admonish a child and their guardian prior to release and may require that the guardian assure that the child not re-offend. In case the child does re-offend, the Guardian may be ordered to pay a fee for each occasion. The Court may also order the child’s placement in an educational or healthcare facility. Additional powers include the power to appoint a probation officer and modify the Court Order as necessary.

Fixing Rates of Contributions Payable by Government to Social Security Fund Per Insurance Applicant, B.E. 2565 (2022)

The Minister of Labor issued regulations in May 2022 concerning government contributions to the Social Security Fund. These regulations were enacted to reduce the government’s contribution to the Fund relative to the reduction in the insured person’s contribution rates.

There are three categories of insured persons. The first category includes insured individuals who suffer injury or illness, disability, or death. The second category adds old age to the eligibility criterion in category 1. The third category adds child welfare recipients to the list of criteria.

The government shall pay contributions to the Fund monthly. For each category, there are two rates, one rate for the months February through July 2022 and another rate from August 2022 onwards. The following table describes the categories of insured persons and monthly contribution rates.

Category February – July Rate August and Beyond Rate
Category 1 – injury, illness, disability, death THB 21 Monthly THB 30 Monthly
Category 2 – injury, illness, disability, death, old age THB 30 Monthly THB 50 Monthly
Category 3 – injury, illness, disability, death, old age, child welfare THB 90 Monthly THB 150 Monthly


Fixing Excise Tax Tariff (No. 21), B.E. 2565 (2022)

The Minister of Finance issued new regulations in May 2022 to fix excise tax tariffs on various vehicle types and include their rates of duty in the tax code. These additions (Heading 6.90) were made to the Motor Car heading of the Ministerial Regulations Prescribing Excise Tax Tariff, B.E. 2560 (2017). Heading 6.90 is an update and expansion of the 2017 categorization of vehicles in this class.

Heading 6.90 is divided into 3 categories. Category 1 includes electrical and fuel driven golf carts, buggies, and ATVS. Category 1 includes motorized tricycles, both electrical and fuel driven, meeting the description of a motorcycle. Category 3 includes other vehicles not described in categories 1 and 2.

The categories are further subdivided and prescribed a rate Ad Valorem. Electrical vehicles in Category 1 are given an Ad Valorem rate of 5 while all others in the category are prescribed a rate of 10. Category 2 similarly divides vehicles based on the manner in which they are powered, electrical vehicles versus fuel or hybrid engines. Rates in the 3rd category are undifferentiated.

Prescribing Goods under Excise Tax Tariff (No. 3), B.E. 2565 (2022)

This Regulation is related to No. 21. It includes the schedule in the 2017 Excise Tax Tariff Regulation to which Heading 6.90 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

The Revenue Department issued an Order in April which applies retroactively and is enforceable from the 1st of January 2022. The Order is meant to be a guideline for compliance and provide advice relating to the reasonable cause standard under Section 65 bis (4) of the Revenue Code.

Part 1 of the Order includes an example of a debt restructuring plan which is compliant with Section 65 bis (4). The example describes an instance in which the debtor has transferred property for payment of debts to a financial institution. The institution has then leased the property back to the debtor at a rate lower than market price. The property lease is with reasonable cause in such circumstances.

Part 2 includes the business types which constitute a financial institution. Financial institutions and assets management companies operating under pertinent law qualify. Other juristic persons designated by the Director-General with approval by the Minister are also included.

A General Overview of Criminal and Civil Proceedings in Thailand

Temporary Reduction of Social Security Contributions

Deadline Extensions for Goods under the Excise Tax Act