New Draft in Thailand to Prevent Nominee Shareholders 泰國新草案阻止匿名股東
- Kit Amatyakul
- Apr 17
- 6 min read
Thailand has proposed to amend Thai Anti-Money Laundering Act B.E. 2542 (1999). Currently, the draft is open for a public comment period, and such period will end on 24 April 2025. One of the main goals of the amendment is to enhance the effectiveness of measures curbing the use of nominee shareholders to help foreign nationals operate restricted or prohibited businesses in violation of the law.
泰國提議修訂佛曆2542年 (1999)《泰國反洗錢法》。目前該草案正接受徵詢公眾意，徵詢期將於2025年4月24日結束。本次修訂的主要目標之一是提高遏制利用匿名股東幫助外國人經營受限或禁止的業務措施的有效性。
If the draft is effective, it will strengthen existing legislation related to the use of nominee shareholders and bribing government officials, including officials of foreign governments and international organizations. These offenses would be treated as predicate violations under the amended legislation. It also introduces definition of the term 'criminal network' and amends the criteria for transaction reporting by financial institutions and professionals, the composition of the committee and the appointment of qualified committee members, as well as the procedures related to assets connected to predicate offenses or money laundering offenses. Additionally, it revises provisions concerning the Anti-Money Laundering Fund and the prescribed penalties.
如果該草案有效，將加強與使用匿名股東和賄賂政府官員，包括外國政府和國際組織官員相關的現有立法。根據修訂後的法律，這些犯罪行為將被視為前置違法行為。草案還引入”犯罪網絡”一詞的定義，並修改金融機構和專業人士交易報告標準、委員會的組成和合格委員會成員的任命，以及與前置犯罪或洗錢犯罪相關的資產的程序。此外，草案還修改有關反洗錢基金和規定處罰的規定。
Following are the key points of the draft:
以下為草案要點:
Predicate Offenses: the draft proposes to add the concept of a “predicate offense” including the following:
上游前置犯罪：草案建議增加“前置犯罪”的概念，包括以下內容:
Ø Bribery: Giving, offering, or promising to give assets or benefits to Thai or foreign public officials, or officials of international organizations.
賄賂：給予、提供或承諾泰國或外國公職人員或國際組織官員，給予資產或利益。
Ø Acting as a nominee shareholder: Assisting, supporting, or engaging in the business operations of a foreign national who is not permitted to operate that business; jointly operating a business with a foreign national under the guise that it is solely owned by Thai national; or holding shares on behalf of foreigner in a partnership, limited company, or any other legal entities to help the foreigner to conduct business without the permits required under Thai Foreign Business Act B.E. 2542 (1999).
作為匿名股東：協助、支持或參與不被允許經營該業務的外國人的業務經營；與外國人共同經營一家企業，假裝該企業由泰國人獨資擁有；或代表外國人在合夥企業、有限公司或任何其他法人實體中持有股份，以幫助外國人在未獲得佛曆2542年 (1999)《泰國外商經營法》要求的許可的情況下開展業務
Each Thai natural person or corporation who has agreed to take any of these actions, and foreigners who allow such assistance in their business operations, will be liable for committing a predicate offense under Thai Anti-Money Laundering Act.
同意採取任何此類行動的每位泰國自然人或公司，以及在其業務運營允許此類協助的外國人，都將根據《泰國反洗錢法》承擔前置犯罪的責任。
Earlier, the scope of predicate offenses has includes:
先前前置犯罪的範圍包括:
Ø Tax evasion and fraudulent tax schemes within criminal networks under the Revenue Code.
根據《泰國稅法》，犯罪網絡的逃稅和欺詐性稅收計劃。
Ø Financing of terrorism and the proliferation of weapons of mass destruction.
資助恐怖主義和擴散大規模毀滅性武器。
Ø Participation in transnational organized crime.
參與跨國有組織犯罪。
Ø Forced labor and human trafficking-related offenses.
強迫勞動和人口販運相關犯罪。
Ø Child pornography under the Penal Code.
《泰國刑法》的兒童色情製品。
Ø Financial fraud involving digital assets and futures trading.
涉及數位資產、期貨交易的金融詐騙。
Ø Usury (excessive interest rates).
高利貸（利率過高）。
Ø Collusion in government contract bidding.
政府合約招標中的串通行為。
The draft proposes a prescription period of 15 years from the date the predicate offense is committed.
草案擬定時效期限為前置犯罪實施之日起15年。
Beneficial Owners and Arrangements
實質受益人及安排
The draft indicates the meaning of “beneficial owner” to include individuals who directly or indirectly own, control, or dominate a business of an entity or any “arrangements”. “Arrangements” is the designation of individuals or juristic persons by other individuals or juristic persons to possess, use, distribute, or manage assets on their behalf. This also apply to trust and other entities established to manage the assets of other parties in Thailand.
草案指出，“實質受益人”的含義包括直接或間接擁有、控製或支配實體業務或任何“安排”的個人。 “安排”指其他自然人或法人指定自然人或法人代表其佔有、使用、分配或管理資產。這也適用於為管理泰國其他各方的資產而設立的信託和其他實體。
Under the draft, financial institutions and persons engaging in professions identified under the Anti-Money Laundering Act to report information about the beneficial owner of the juristic person, entity, or other person to the Anti-Money Laundering Office. It also requires the beneficial owners themselves to provide this information, with certain exceptions permitted with respect to the reporting requirements.
根據草案，金融機構和從事反洗錢法規定職業的人員應向反洗錢辦公室報告法人、實體或其他人的受益所有人資訊。這還要求實質受益人提供這些資訊，但報告要求允許某些例外情況。
The foresaid financial institutions includes:
上述金融機構包括:
Ø Banks, finance companies, securities firms, and life insurance providers.
銀行、金融公司、證券公司和人壽保險公司。
Ø Savings cooperatives and credit unions with share capital exceeding 50 million baht.
股本超過5,000萬泰銖的儲蓄合作社和信用社。
Ø Credit card companies, foreign exchange services, digital asset platforms, and fintech providers.
信用卡公司、外匯服務、數位資產平台和金融科技供應商。
Stronger Reporting Requirements
更嚴格的報告要求
Financial institutions and professionals are now subject to enhanced reporting obligations under the Anti-Money Laundering Office (AMLO). Key measures include:
根據反洗錢辦公室(AMLO)的規定，金融機構和專業人士現在必須承擔更嚴格的報告義務。主要措施包括：
Ø Mandatory updates on material changes to previously reported information.
強制更新先前報告的資訊的重大變更。
Ø Agricultural cooperatives with share capital of at least 100 million baht must now comply with financial reporting standards.
股本至少 1 億泰銖的農業合作社現在必須遵守財務報告標準。
Ø Customs officers must report cross-border cash and monetary instrument transfers in compliance with exchange control regulations.
海關官員必須依照外匯管制規定報告跨境現金和貨幣工具的轉移。
Ø Increased transparency for trustees under capital market trust laws, vehicle leasing businesses, and antique/artwork dealers.
提高資本市場信託法、汽車租賃業務和古董/藝術品經銷商的受託人的透明度。
Ø Non-profit organizations receiving significant foreign funds must disclose financial details to prevent misuse.
接受大量外國資金的非營利組織必須揭露財務細節，防止濫用。
AMLO will implement stricter guidelines for high-risk transactions and record-keeping requirements. AMLO 將對高風險交易和記錄保存要求實施更嚴格的指導方針。
Revised Penalties
修訂後的處罰
Penalties for non-compliance have been adjusted to reflect proportional enforcement:
不合規行為的處罰已調整，以反映執法力度：
Ø Failure to provide requested documents or testimony without a valid excuse carries a maximum penalty of one year in prison or a fine of up to 20,000 baht.
若無正當理由、未能提供所要求的文件或證詞，最高可判處一年監禁或 20,000 泰銖以下罰款。
Ø Penalties for failing to assist AMLO officers in their duties have been removed.
未能協助 AMLO 官員履行職責的處罰已取消。
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