Legal Glossary

Privacy

Personal Data Protection Act (PDPA)

Thailand's law governing collection, use, and disclosure of personal data. Fully effective from 2022.

Investment

Board of Investment (BOI)

Thai government agency that promotes investment, offering tax and non-tax incentives to qualified investors.

Business

Foreign Business Act (FBA)

Thai law regulating foreign nationals doing business in Thailand, listing reserved or licensed activities.

Department of Business Development (DBD)

The agency under the Ministry of Commerce responsible for registering legal entities, name reservation, changes to company particulars and receiving annual financial statements. It is where incorporating in Thailand begins.

Notarial Services Attorney

A lawyer authorised by the Lawyers Council to certify signatures and documents for use before agencies or abroad. Thailand has no notary public system of the kind found elsewhere, so this is the equivalent route.

International Trade

INCOTERMS

ICC-standard delivery terms used in international trade to allocate responsibilities between buyer and seller.

IP

Petty Patent

A short-term form of patent protection in Thailand, applicable to less inventive innovations.

Family & Inheritance

Ordinary Will (Sec. 1656 CCC)

A will made in writing, dated, and signed before two witnesses — the most common form in Thailand.

Estate administrator

A person appointed by the court to gather the estate's assets, settle its debts and distribute what remains to the heirs according to their entitlements. Heirs or interested parties petition the court for the appointment.

Marital property and personal property

Marital property is what was acquired during the marriage and is in principle divided equally on divorce. Personal property is what was owned before the marriage or received as a personal inheritance, and is not divided. Assets that have become mixed are where financial evidence is needed.

Immigration

Non-B Visa (Non-Immigrant B)

A visa for foreigners entering Thailand to work or run a business — a prerequisite before applying for a Work Permit.

Work Permit

A document issued by the Ministry of Labour permitting a foreigner to work only in the stated position and for the stated employer — issued separately from the visa.

90-Day Report

Foreigners staying in Thailand for 90 consecutive days or more must report their current address to the Immigration Bureau every 90 days.

Long-Term Resident Visa (LTR)

A visa of up to 10 years for high-net-worth individuals, retirees, remote workers, and highly skilled professionals — with tax benefits and annual (rather than 90-day) reporting.

SMART Visa

A visa for experts, executives, investors, and startups in BOI-targeted industries — holders are not required to hold a separate Work Permit.

Overstay

Remaining in Thailand beyond the permitted visa date — incurring daily fines and possible re-entry bans. Seek legal advice before departing.

Re-Entry Permit

A permit that keeps a valid visa from being cancelled when the holder leaves Thailand — available in single- and multiple-entry forms.

TM30 residence notification

The duty of a householder, owner or occupier to notify Immigration when a foreign national stays at the property. It is separate from 90-day reporting, which is the foreign national's own duty.

Litigation

Plaintiff and Defendant

The plaintiff is the party who brings the case to court; the defendant is the party sued. In criminal cases prosecuted by the public prosecutor, an injured person may join as a co-plaintiff.

Limitation period

The period the law allows for exercising a claim or filing suit. Letting it expire can extinguish the right. The length varies by the type of claim and case, so it is worth checking early.

Summons

A document issued by an official or the court requiring a person to appear at a stated time. Receiving one is not a finding of guilt, but it is worth consulting a lawyer before giving a statement.

Bail (provisional release)

An application to release a suspect or defendant provisionally while the case proceeds. It can be made at the investigation, prosecution and court stages. Whether it is granted is discretionary, weighing the seriousness of the charge, the strength of the evidence and the risk of flight.

Execution of judgment

The stage after judgment, aimed at actually obtaining what the judgment awarded — for example seizing or attaching the judgment debtor's assets and selling them at auction. Winning a case is not the same as being paid.

Adverse possession

Occupying land titled to someone else peacefully, openly and with the intention of owning it, continuously for the period the law prescribes, such that title may be claimed. Every element must be present and proved.

Severance pay

The payment an employer owes an employee on dismissal, tiered by length of service and based on the last wage rate. It is separate from payment in lieu of notice, and the business making a loss is not an exemption from paying it.

Labour inspector

An official of the Department of Labour Protection and Welfare with whom an employee can file a complaint over unpaid wages or withheld entitlements, and who has power to order the employer to pay. It is an alternative to suing in the Labour Court, which charges no filing fee.

Accounting & Tax

Bookkeeper and Certified Public Accountant

The bookkeeper prepares a business's accounts and financial statements; the certified public accountant audits those statements and gives an opinion on them. They are distinct roles and, by law, distinct people.

Financial statements

The report of a business's position and results that a registered legal entity must prepare and file every year. The duty applies even in a year with no revenue, and failing to file on time can bring penalties and liability for directors.

Dormant financial statements

The financial statements of a company that has not traded or had no revenue in the year. They still have to be prepared and filed on the same deadlines as any other company. Assuming that no revenue means no filing is a common cause of penalties.

Withholding tax

Tax that the payer must deduct from the amount paid and remit to the Revenue Department on the recipient's behalf, issuing a withholding certificate. The rate varies with the type of income.

VAT registration

Registering with the Revenue Department as a VAT operator, which a business must do once turnover reaches the statutory threshold. It brings with it the duty to issue tax invoices and file monthly returns.

Corporate income tax

Tax charged on a legal entity's net profit, filed both at the half-year and the year-end within the prescribed deadlines. Rates and reliefs can differ for businesses granted investment promotion.

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