Thai company may from time to time proceed with capital increase and capital decrease. According to Section 1225 of Thai Civil and Commercial Code, company can decrease the value per share not lower than 5 Baht and for the number of outstanding shares, the capital of the company may not be reduced to less than one-fourth (25%) of its total amounts. In addition, capital decrease can be decreased by number of shares or value per share. To decrease the capital, the company must arrange the shareholders’ meeting to receive the special resolution for decrease capital and amend on the memorandum of association no. 5 (capital) to comply with the capital that will be decreased and after receive the special resolution, must register with DBD within 14 days.
泰國公司可能會不時進行增資和減資。根據《泰國民商法》第1225條規定，公司可以將每股面額減少不少於5泰銖，並且就已發行股數而言，公司資本不得減少至少於四分之一(25%)的總額。此外，減資可以減少股數或每股面額。 公司減少資本，必須安排股東大會審議減少資本的特別決議，並修改公司章程大綱第5號(資本)以符合將要減少的資本，並在收到特別決議後，必須在 14 天內向 DBD 登記。
We have introduced information of capital increase at https://0rz.tw/f1aiH. On the other hand, followings are the step for proceeding with capital decrease:
我們已在https://0rz.tw/f1aiH 介紹增資資訊。另一方面，進行減資的步驟如下：
1. An invitation letter for the extraordinary shareholders’ meeting, approved and signed by one of the directors, has to be published in a local newspaper;
經其中一名董事批准並簽署的臨時股東大會邀請函必須發布在當地報紙;
2. A copy of such letter has to be sent to each shareholder;
該函必須寄給每位股東;
3. The registration forms should be completed and signed by a director;
登記表應由董事填寫並簽名;
4. Minutes of the extraordinary shareholders’ meeting have to be prepared and signed by the director;
臨時股東會會議紀錄須由董事製作並簽署;
5. The DBD has to be informed of the changes to the Memorandum of Association;
必須將組織章程大綱的變更通知 DBD;
6. Registration of the capital decrease at the DBD.
在DBD辦理減資登記。
Please note that if the objection is raised by creditors, the company cannot proceed with the reduction of its capital unless the company completes repayment of debt to the creditors and after that, the company can proceed to decrease capital. If the company insists to decrease the capital without clearing the objection from the creditors, the registrar will not accept the company’s application.
請注意，如果債權人提出異議，公司不能進行減資，除非公司完成對債權人的債務清償，之後公司才能進行減資。如果公司在未消除債權人的異議的情況下堅持減資，註冊處將不會接受公司的申請。
Moreover, please note that to decrease the company’s capital is divided into 2 cases:
另外，請注意，公司減少資本分為兩種情況：
Ø Case 1: Decrease the value of each share to a lower amount.
情況1：將每股面額降低至較低金額。
Ø Case 2: Decrease the number of shares.
情況2：減少股數。
Kindly note that for both cases under the law, the company can decrease the value per share not lower than 5 Baht and for the number of outstanding shares, the capital of the company may not be reduced to less than one-fourth (25%) of its total amounts (according to Civil and Commercial Code, Section 1225), so each capital reduction cannot be decreased to more than 75% of the registered capital.
另請注意，對於這兩種情況，根據法律，公司可以減少每股面額至不低於 5 泰銖，並且對於已發行股數，公司資本不得減少至少於四分之一(25%)的總額（根據《民商法》第1225條）。因此，每次減資不得超過註冊資本額的75%。
To finalize the procedure, following documents are required:
需要以下文件才能完成程序:
Ø Completed and signed registration forms;
填寫完整且簽名的登記表;
Ø Copy of Company’s Affidavit;
公司宣誓書影本;
Ø Copy of Shareholders list (BOJ 5);
股東名單影本 (BOJ 5);
Ø Copy of Thai ID card or passport of all director(s);
所有董事的泰國身分證或護照影本;
Ø Details of the capital decrease (decrease of the par value or amount of the shares), and the amount of shares that each shareholder will eventually hold.
減資詳情(減少每股面額或股數)，以及各股東最終持有的股數。
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