Thailand Property Taxes - Albatros Properties
Thailand Property Taxes
House book in Thailand - Albatros Properties
House books in Thailand
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The legal Thai system

The Thai Law - Albatros Properties

The Thai Law

  • Thailand has a codified system of law as a result of reforms instituted by King Chulalongkorn (King Rama V) at the turn of the nineteenth century. The major legislative codes are the Civil and Commercial Code, the Penal Code, the Civil Procedure Code, the Criminal Procedure Code, the Revenue Code, and the Land Code.
    The content of the Codes was drawn from the laws of other countries having codified systems (e.g. France, Switzerland, and Germany), from countries with common law systems (e.g. Great Britain), and from the traditional laws of Thailand.
  • As mentioned above, the supreme law of Thailand at present is the Interim Constitution 2014, which still recognises and endorses the existing Acts of the Thai Legislature, Royal Decrees, Emergency Decrees, Ministerial Regulations, Ministerial Notifications, other governmental notifications, and local government regulations, and those to be enacted or issued by the NLA and the government, which are supplementary to it.
  • Laws are normally drafted in broad terms, especially laws regulating commercial activities.
  • Broad powers are delegated to government ministries or organisations, which are empowered to issue notifications and regulations.

The Thai Courts

  • The Court of Justice is divided into three tiers: the Supreme Court ( ​Sarn Dika); the Court of Appeals ( ​Sarn Uthorn); and the Court of First Instance ( ​Sarn Chunton). There are separate Juvenile, Labour and Tax Courts. There are also a number of specialised courts: the Central and Regional Intellectual Property and International Trade Courts and the Central Bankruptcy Court.
  • All these courts were created under their own enacting legislation, which also established their specialised procedures. The Constitution established a separate system of Administrative Courts to deal with administrative law and administrative contract matters. The Constitutional Court was also established to deal with governmental matters and constitutional questions. The Military Courts were established to try and adjudicate military criminal cases and other cases as provided by law.
  • All cases are decided by judges, as there are no juries


  • Arbitration is available as a means of dispute settlement. Under the Arbitration Act, B.E. 2545 (2002), written agreements to arbitrate a dispute are given binding effect by the Courts of Justice or Administrative Courts, depending on the nature of the dispute. 
  • Parties to an agreement may agree that certain types of disputes should be resolved by means of arbitration. If an instance of dispute arises and one party brings the matter to litigation in court, the other party has the right to object. In this case, the Court will refuse to hear the case and will order the parties to resolve the dispute via arbitration, in keeping with the terms of the agreement.
  • The Arbitration Act also provides that the Courts may enforce foreign arbitration awards if the parties involved are entitled to rely on the terms of relevant international conventions. 
  • To enforce such an award, the Court requires that the petitioner submit the originals, or certified copies of the originals, and Thai translations of the agreement and the award, as evidence.