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Supreme Court Opinions

THE GROUND FOR DIVORCETS
Mrs. Prapai Tanonkaew vs. Mr. Kitipoom Phetyoi

The Defendant sent a letter of complaint to the Plaintiff’s superior and instructor that the Plaintiff committed adultery with other woman. This matter is regarded as the personal behavior of the Plaintiff. The Defendant who is the wife of the Plaintiff has the right to express her love and jealousness upon her husband. Her request to the Plaintiff’s superior and instructor to admonish the Plaintiff to think of his family is not regarded as humiliating the Plaintiff’s reputation. No severe disciplinary punishment was executed.

SUBLET AGREEMENT TRANSFER THE LEASED PROPERTY
Ms. Suwanna Sae-heur vs. Mr. Komrat Maliwongse

The 30 years land leased contract indicated that leased for construction the buildings and there was no tea money for the lease. T, the former lessor and the three Defendants did not designate the construction period and the amount of the buildings that the three Defendants is going to build up on the leased land. From the contract, it is cleared that the three Defendants have right to construct the building in any quantity and at any time during the leased period. And in setting the new agreement on constructing period.

NON-MONETARY DAMAGES AND ACTING ON BEHALF OF A MINOR
Mr.Chaot-uthai Fuungsiriviboon vs. Mr. Boonruen Netniyom

The plaintiff claims for compensation in cause of action on tort. The defendant argued that the plaintiff’s lawful father made a contract of compromise regarding damages so there is no current right to claim the compensation of the plaintiff. The Court judged that the legal representative of the Plaintiff made the contract of compromise relating to the property of the minor without Court consent which is a void act. The right to claim has therefore not expired.
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Thailand Legal News Updates:

NEWS :

Re: New Ministerial Regulation Regarding Work Permits

15 May 2009

The Ministry of Labor has issued a new regulation listing the characteristics of persons who are prohibited from being issued work permits.

Persons with the following characteristics shall be prohibited from being issued work permits pursuant to section 9 of Working of Alien Act B.E.2551 as follows:

(1) Person of unsound mind.
(2) Experiencing illness from the following diseases:
     (a) Leprosy
     (b) Contagious Tuberculosis.
     (c) Elephantiasis.
     (d) Addicted to drugs.
     (e) Alcoholism.
     (f) Syphilis stage 3
(3) Having been convicted by the court’s final judgement and imprisoned,  
      according to the immigration legislation.

This Regulation was published in the Government Gazette vol.126. Dated: 17 March   2009.


Real Estate Taxes to Be Replaced

15 May 2009

The government intends to replace the current household and local taxes on real estate with a new real estate tax by 2011. This proposed Thailand real estate law is estimated to increase revenue from 60 billion baht to 70 billion baht per annum.

The maximum real estate tax will be set at 0.5 percent for commercial purposes, 0.1 percent for residential purposes, and 0.05 percent for agricultural purposes based on the appraisal price of the real estate.

The revenue derived would be transferred to provincial and local governments for use in their communities, and not to the central government, hence bringing changes to systems of real estate tax collection. At present, of the local government’s revenue, only 10 percent comes from local government taxes, compared to 70-80 percent in high-income nations.

Presently, unused land plots are not taxed because household taxes are based on revenue derived from real estate; however, the new measure would encourage owners of large, unused plots of land to lease their land to others, which would provide economic benefit. In addition, local government tax rates are low, based on pricing standards from 1971-1972.

The inheritance tax will take longer for implementation as the issues are more complex.


Land and Inheritance Tax

12 May 2009

The draft legislation for land and inheritance taxes will soon be submitted by the Fiscal Policy Office for Cabinet review. The stated intention of the new Thai Land law is to reduce the gap between the rich and poor by taxing the large, unused land plots generally owned by the rich, as well as increase revenue, according to government sources. If approved, the legislation would not take effect this year or next year as the government’s priority was on the stimulus package.  

Unlike the standard tax system where payments are made to the central government, payment and collection under the proposed legislation would be through provincial and local government officers for use in their communities.


Increase in Excise Taxes

8 May 2009

To increase revenue to finance its investment schemes, the government is planning a decree to increase excise taxes on fuel and cigarettes, following the 5-7 percent increase in recently implemented taxes for alcohol products.

The tax increases are estimated to increase revenue of 20 billion baht per year for cigarettes and alcoholic beverages, and 55 billion baht for petrol and diesel. Initially, both petrol and diesel taxes will increase by 2 baht per litre.


Tax Increases and Loans on the Horizon

7 May 2009

The government plans to increase taxes and borrow money to finance investment and create jobs amounting to 1.4 trillion baht from 2009 to 2012. Of this amount, 70 billion baht may be through additional taxes the Finance Minister said yesterday.

Yesterday the Cabinet approved an increase in excise taxes for beer and liquor. This is expected to generate revenue of 6.3 billion baht. Excise taxes are also expected to increase for petrol, diesel, and cigarettes.

Government investment projects will be in the areas of an extensive irrigation scheme and the rehabilitation of water sources, 15 years of free education, tourism, public health, transport and logistics, electricity and other energy sources, and third-generation telecommunications.

The government calculates that the investment projects would create 2 million jobs, although public debt would increase to 60 percent of GDP by 2013, compared to the 40 percent presently.

 
     


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