IBC泰國法律金融會計事務所International Business Consultancy

What You Should Know the Offenses under the Laws of Thai Nominee

你應該知道泰國法律規定假藉人頭的罪行

Each year, the Department of Business Development, Ministry of Commerce (“DBD”) inspects Thai people who provide assistance, support, to join the business or hold share on behalf of foreigners (Nominee). The DBD will examine the target businesses, for example, tourism, real estate, hotels, and resorts, etc. The target group mentioned above is a business that is frequently inspected by government officials as many foreign investors wishing to set up businesses is setting up in major tourist destination such as Phuket, Chiang Mai, Surat Thani (Koh Samui), Krabi, Phang Nga, Chon Buri, Prachuap Khiri Khan, Phetchaburi, and Bangkok, etc.

每年，商務部商業發展廳 (“DBD”) 都會對提供幫助、支持或代表外國人（匿名）入股或持股的泰國人進行檢查。DBD將審查目標業務，例如旅遊、房地產、酒店和度假村。上述目標群體由於許多外國投資者希望在那裡開展業務而經常受到政府官員檢查的企業，同時也註冊在普吉島、清邁、素叻他尼（蘇梅島）、甲米、攀牙府、春武里府、班武里府、碧武里府、曼谷等主要旅遊目的地。

After the DBD assigns officers to investigate companies that are suspect of using nominee offense. By obtaining information or evidence that constitutes such offense, the officer will send information to the Department of Special Investigation (“DSI”) for further investigations, such as examining the relationship of Thais and foreigners, checking financial routes, checking tax payments, etc. In some cases, if DSI investigates and discovers additional special circumstances that may extend the information to other businesses that commit similar crimes, and if the offending business has an asset value of 100 million baht or more, DSI will accept a special case to continue investigating the facts in their powers and duties.

DBD 指派官員調查對匿名犯罪負有責任的公司後，在獲得構成此類犯罪的資訊或證據的情況下，該官員會將資訊發送給特別調查部 (“DSI”) 進行進一步調查，例如檢查泰國人和外國人的關係，檢查財務路徑，檢查納稅等。如資產價值在 1 億泰銖以上，DSI 將接受特例繼續調查其權力和職責中的事實。

The offenses of Thai people who commit the crime of Nominee are as follows:

泰國人犯下假借人頭罪的罪行如下：

• Thai people or Thai companies who provide assistance or support to foreigners' business by expressing themselves as their own business or holding shares in companies on behalf of foreigners. In order for foreigners to do business by circumventing or violating the laws of Thailand, they are subject to imprisonment of not more than 3 years or a fine of one hundred thousand baht to one million baht, or both.[1]

    如果泰國人或 泰國公司通過自己的業務或代表外國人持有公司股份來幫助或支持外國人的業務，以便外國人通過規避或違反泰國法律開展業務，將處以不超過 3 年的監禁或 10 萬至 100 萬泰銖的罰款、或兩者併罰。

• In case where the court orders such person to cease to provide assistance or support, or to order the termination of business participation or to terminate his/her role as a shareholder in that company. If such person does not comply with the court's order, he/she will be liable to a fine of 10,000 baht to 50,000 baht per day for the duration of the violation.[2]

    如果法院命令 此人停止提供協助或支持、或命令終止業務參與或終止公司股東的角色。如果此人不遵守法院的命令，將在違規期間被處以每天 10,000 泰銖至 50,000 泰銖的罰款。

• Where the juristic person or the company is the offender in which the director, partner, or person having the power to act on behalf of the juristic person, cooperates in the commission of such offense or has not arranged for the prevention of such offense shall be punished according to the law with imprisonment not exceeding three years or a fine of one hundred thousand baht to one million baht or both.[3]

   如果法人或公司是罪犯，而董事、合夥人或有權代表法人行事之人配合實施此類犯罪或未安排防止此類犯罪，應依法處以不超過三年的有期徒刑或罰款十萬至一百萬泰銖 、或兩者併罰。

The majority of nominee offenses are caused by Thai people accepting their interests or legal counsel recommending circumvention of the law. Based on government investigations, doubts or observations can be found that the officers use for consideration will arise from the source of funds of such Thai people as to whether it corresponds to the evidence of tax payment or not. The government would warn Thai people not to behave in such an offense as it is an offense under the law with a relatively high penalty rate. The DBD has cooperated with the Department of Tourism, Department of Special Investigation, and the Tourist Police according to a memorandum of cooperation in solving the problem of tourism business by using Thai people as camouflage agents (Nominee).

大多數匿名的罪行是泰國人接受他們的利益或法律顧問建議規避法律造成。根據政府調查，可以發現官員用於考慮的懷疑或觀察將來自此泰國人的資金來源，無論其是否與納稅證據相符。政府已警告泰國民眾不要從事此類違法行為，因為這是違法行為，且刑罰率相對較高。 DBD已與旅遊部、特別調查部和旅遊警察局根據合作備忘錄合作，利用泰國人作為匿名代理人（匿名）解決旅遊業務問題。

IBC International Consultancy is a Law, Finance, and Accounting firm located in Bangkok, Thailand. With Experienced lawyers, accountants, and financial advisers, we provided services including investment, tax, and legal consultants in Thailand. Should you have any questions, please do not hesitate to contact us via Line: @ibcfirm for further information.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。如果有什麼問題，可以隨時通過Line: @ibcfirm與我們聯繫。