根据泰国民商法规定，泰国公司可通过股东大会自行决定解散公司，同时，也可由法院裁定解散公司。 解散清算程序通常需要大约6个月~2年的时间，取决于公司之前年度的会计账目是否经过审计、是否有未决诉讼或税务问题、公司的注册资本、债务等因素。 本文就股东决议解散公司的情况下，所需的流程作出简要介绍：
第一步：解散登记
解散清算程序的第一步是在泰国商业发展厅（Departmentof Business Development，以下简称 “DBD”）登记解散，在此之前，公司必须进行以下事项：
- 召开董事会议批准解散事宜并召集股东会;
- 召开股东会议批准公司解散、指定一名清算人和审计师及其职务内容。清算人的职责是处理公司的事务、偿还债务和分配资产;
- 股东会议前，需于当地报纸刊登公告、致函邀请股东出席会议。
第二步: 清算工作
One gauge of the level of business distress is the number of bankruptcy applications filed, which have risen sharply in 2021. Often seen as a last resort, this indicates that despite the continued support of the government and financial institutions, many businesses see filing bankruptcy as the best option for their businesses to survive. According to the Central Bankruptcy Court (Bankruptcy Court), 9,171 bankruptcy proceedings were filed in 2020 for a total value of THB 836.803 billion (compared to 5,415 cases in 2018 and 8,398 in 2019).
Chapter 19
REHABILITATION
Doing Business in Thailand: Third Edition
CHAPTER 19 | REHABILITATION
Background
COVID-19 and the resulting lockdown measures to limit outbreaks in Thailand have caused significant financial difficulties for many business operators, large and small. Whether a business is a creditor or debtor, there is a high likelihood they have faced or will face a default caused by the pandemic. This article identifies three legal options available when a party defaults—civil cases, bankruptcy actions, and business rehabilitation actions—and compares key elements associated with each option. For context, those three options are defined as follows:
第9回 タイの倒産手続 その１
日本では、倒産手続きとして、破産手続、民事再生手続、会社更生手続があるが、タイでは、破産手続と会社更生手続の２種類の手続がある。
今回は破産手続の概要と債権者の対応について説明する。
１ 破産手続
破産手続とは、日本の破産手続と同様、債務超過にある債務者の財産を換価し、これを適正かつ公平に債権者に配当する手続をいう。管財人が選任され、財産を換価し、届出した債権者に配当するという点では共通するが、日本の破産手続との大きな違いは、自己破産が認められていないという点である。以下、タイの破産手続の流れについて説明する。
２ 破産手続の流れ
(1) 債権者による裁判所への破産申立
Businesses in Thailand are facing a difficult road ahead. The latest wave of COVID-19 infections continues to hammer the economy, further delaying a recovery that many companies were counting on to relieve their financial woes.
Those struggles have been considerable. According to the National Economic and Social Development Council (NESDC), Thailand's gross domestic product shrank by 6.1% in 2020 – the steepest decline since the Tom Yum Kung financial crisis of 1997.
On 15 June 2021, the Central Bankruptcy Court approved the rehabilitation plan for Thai Airways International PCL (“THAI”), marking a significant milestone for one of the largest insolvency proceedings in Thailand. A number of factors underlined the unprecedented nature of the THAI restructuring. This was the first-time rehabilitation proceedings were sought by a national flag-carrying airline in which the Thai government controlled a substantial portion of the equity.
The COVID - 19 pandemic has had a tremendous and unprecedented impact on the global economy.To mitigate this, many governments have introduced temporary relief measures to help local businesses.
The legal system of the Kingdom of Thailand is based on the civil law legal system. In addition, it is strongly influenced by common law principles. Primary sources of law include the Thai constitution, which is the supreme law, legislation such as codes and acts, decrees and customary principles. Under the current legal system, judicial decisions are not binding; in practice, however, decisions of the Supreme Court are persuasive, have some precedential value and are often used as a guideline for interpretation of the law.