Translation[1]
INDUSTRIAL
ESTATE AUTHORITY OF THAILAND
B.E. 2522
(1979)[2]
BHUMIBOL
ADULYADEJ, REX.
Given on the
19th Day of March B.E. 2522;
Being the 34th
Year of the Present Reign.
His Majesty King
Bhumibol Adulyadej is graciously pleased to proclaim that:
Whereas it is expendient
to revise the law on industrial estate authority of Thailand ;
Be it, therefore,
enacted by the King, by and with the advice and consent of the National
Legislative Assembly, acting as the National Assembly, as follows:
Section
1. This Act is called the
“Industrial Estate Authority of Thailand Act, B.E. 2522”.
Section
2. This Act shall come into force
as from the day following the date of its publication in the Government Gazette.[3]
Section
3. The Announcement of the
National Executive Council No. 339, dated 13th December B.E. 2515
(1972), shall be
repealed.
All
other laws, rules and regulations in so far as they have already been provided
in this Act or are contrary to or inconsistent with the provisions of this Act
shall be replaced by this Act.
Section4. In this Act:
“Industrial estate”
means an general industrial zone or free zone;
“General
industrial zone” means a tract of land designated for the carrying out of
industry, service or any undertaking which is beneficial to, or connected with,
industry or service;
“Free
zone” means a tract of land designated for the carrying out of industry,
commerce or any undertaking in connection with industry or commerce for
economic benefit, security of State, public welfare, environmental management
or other necessary reasons as determined by the Board. Materials brought into free zone shall be
entitled to interests in form of taxes, duties and fees at the rate as
prescribed by law;
“Industrial
entrepreneur” means a person who obtains permission for the carrying out of
industry or service within industrial estate;
“Commerce”
means the carrying out of trade or service within free zone;
“Trader”
means a person who obtains permission for the carrying out of trade or service
within free zone;
“Manufacture”
includes make, produce, mix, assemble or pack;
“Excise
tax” means the excise tax as prescribed by the Revenue Code;
“Board”
means the Board of Directors of the Industrial Estate Authority of Thailand;
“Governor”
means the Governor of the Industrial Estate Authority of Thailand;
“Official”
means an official of the Industrial Estate Authority of Thailand including the
Governor;
“Employee”
means an employee of the Industrial Estate Authority of Thailand;
“Competent
official” means a person appointed by the Minister for the execution of this
Act;
“Minister”
means the Minister having charge and control for the execution of this Act.
Section
5. The Minister of Industry shall
have charge and control of the execution of this Act and shall have the power
to appoint the competent official and issue the Ministerial Regulation of the
execution of this Act.
Such
Ministerial Regulation shall come into force upon its publication in the
Government Gazette.
CHAPTER I
Industrial
Estate Authority of Thailand
Part 1
Establishment
Section
6. There shall be established the industrial
estate authority called the “Industrial Estate Authority of Thailand,” to be
called in brief as “IEAT,” being a juristic person having the following
objectives:
(1) to acquire land which is appropriate for the
establishment or expansion of an industrial estate or for the carrying out of
any undertaking which is beneficial to, or connected with, IEAT;
(2) to develop land under (1) with a view to
provide service and facility for business undertaking of an industrial entrepreneur
and trader as well as an entrepreneur of any business which is beneficial to,
or connected with, industrial undertaking or commerce such as the construction
of road, drainage, wastewater treatment plant, electricity, tab water and
telecommunication etc.;
(3) to let an immovable or movable property in
industrial estate out on hire or hire-purchase and to sell it for the direct
benefit of industrial estate;
(4) to carry our any other businesses which are
beneficial to, or connected with, the undertakings within the scope of
objectives of IEAT;
(6) to promote and control industrial estate of
private sector or of State agency.
Section
7. All affairs, properties,
rights, debts and liabilities of the Industrial Estate Authority of Thailand
under the Announcement of the National Executive Council No. 339, date
13th December B.E. 2515, shall be assigned
to IEAT.
The
properties under paragraph one shall, after deducting of all debts, be regarded
as the capital of IEAT.
Section
8. The capital of IEAT consists of:
(1) assigned properties under section 7;
(2) money received from budgetary
appropriation;
(3) money or other properties received from the
Government or other persons;
(4) assistance in form of money or properties derived
from domestic or foreign source or from international organisation.
Section
9. IEAT shall have its head office
in Bangkok Metropolis or its adjacent Changwat and may establish branch
office or agent in any Changwat which an industrial estate is located.
Section
10. IEAT shall have the power to carry
out any business within the scope of its objectives under section 6, including
the powers as follows:
(1) to conduct survey, make plan, design,
construct and maintain all facilities, and to provide service related thereto
to an industrial entrepreneur, trader and entrepreneurs of other businesses
which are beneficial to, or connected with, industrial undertaking or commerce,
as the case may be;
(2) to determine category and size of beneficial
or relevant industry, commerce or other businesses which should be permitted to
operate in industrial estate in accordance with the rules and conditions as
laid down by the Board;
(3) to inspect living conditions of workers in
industrial estate;
(4) to supervise operation of an industrial entrepreneur,
trader, entrepreneurs of other businesses which are beneficial to, or connected
with, industrial undertaking or commerce and that of any person utilizing of land
in industrial estate to be in compliance with the rules, regulations and laws,
including all requirements relating to public health or environmental quality;
(5) to carry out an investment;
(6) to borrow money for IEAT’s affairs;
(7) to issue bonds or other instruments for
investment.
Section
11. IEAT shall have the powers to
inspect and certify types and quantities of raw materials or products or types and
numbers of machines where the certificate thereon is required or where such materials
are brought into, or taken from, industrial estate. In this case, service charge shall be
collected at the rate as determined by the Board.
Section12. IEAT shall determine the rent of
immovable or movable property which is let out on hire, facilities maintenance
fee and service charge for service to be provided within industrial estate at a
reasonable rate so as to ensure sufficient income for the following matters:
(1) the expenditure necessary for the carrying
out of IEAT’s undertakings, including interest, depreciation, bonus, aid fund
or other aids for the welfare of IEAT’s staffs and their families;
(2) the performance of debts in an amount which
exceeds the amount allocated as depreciation and expenditure incurred in
acquiring new properties in place of the existed properties;
(3) the adequate reserve and expenditure
necessary for the expansion of business and investment.
Section
13. IEAT shall determine the rent
rate of hire-purchase and selling price of immovable or movable property as it
deems appropriate.
Section
14. If a tract of land has been
notified as industrial estate under section 39, IEAT shall, after having
considered business suitability, have the power to determine selling price, rent
on hire and hire-purchase of immovable or movable property and maintenance fee
as well as other service charges for services to be provided in such industrial
estate.
Section
15. Income derived by IEAT from
its annual business undertaking shall devolve on IEAT and after having deducted
all expenses incurred during its undertaking and such appropriate charges as
maintenance fee and depreciation, as well as reserves under section 16, considerations
and bonus under section 32 and section 35, or contribution to aid fund or other
aids under section 34 and investment under section 66, the balance shall be
remitted as State revenue.
If
income is inadequate for all expenses under paragraph one other than deduction
of reserve under section 16 and bonus under section 32 and section 35 and IEAT
is unable to earn money from other sources, the State shall provide financial
support to IEAT in an amount equal to the deficit.
Section
16. The reserves of IEAT shall
consist of the ordinary reserve for contingency, reserve for expansion of
business undertaking, reserve for repayment of debts and reserve for other
specific purposes as the Board thinks fit.
The reserves
may be spent upon the approval of the Board.
Section
17. All properties of IEAT shall not
be subject to the execution of judgment.
Part 2
Board and
Governor
Section
18. There shall be a Board called
the “Board of Directors of the Industrial Estate Authority of Thailand”
consisting of the Chairperson and not more than ten other Directors which
includes the Governor as ex-officio Director.
The
Council of Ministers shall appoint the Chairperson and other Directors who are
not ex-officio Directors.
Section
19. Persons to be appointed as
Chairperson, Director or Governor shall have knowledge and experience in business
administration, industry, science, engineering, architecture, city planning,
economics, commerce, public finance or law.
Section
20. The Chairperson or a Director
who is appointed by the Council of Ministers shall have the qualifications
under (1) and (2) and shall not be under the prohibitions under (3), (4), (5),
(6) and (7) as follows:
(1) being of Thai nationality;
(2) not more than sixty-five years of age;
(3) being or having been a bankrupt;
(4) having been sentenced by a final judgment
or legal order to a term of imprisonment, except for an offence committed
through negligence or a petty offence;
(5) being a political official or holding
political position;
(6) being a member of the Board or officer of a
political party;
(7) being a person having direct or indirect
interest in a contract with, or in any business conducted for, or in any
business having the same nature to and competing with, IEAT, except a person
holding shares of the juristic person having such interests through bona
fide investment.
Section
21. The Chairperson or Director
who is appointed by the Council of Ministers holds office for a term of three
years.
At
the expiration of the term of office under paragraph one, if the newly
Directors have not been appointed, the Chairperson and Directors who vacate
office shall remain in office to continue their duties until the newly Board of
Directors have been appointed.
The
Chairperson or Director who vacates from office may be reappointed.
Section
22. In addition to vacating
office at the end of the term under section 21, the Chairperson or Director who
is appointed by the Council of Ministers vacates from office upon:
(1) death;
(2) resignation;
(3) being dismissed by the Council of
Ministers;
(4) being an incompetent or quasi-incompetent;
(5) having no qualification or being under the prohibitions
under section 20.
If
there is an appointment of a Director during the term of office of other
Directors who have been appointed, irrespective of whether such appointment is
made for additional Director or to fulfill the vacancy, an appointee shall hold
the office for the remaining term of the Directors who have been appointed.
Section
23. The Board shall have the
powers to lay down policy on, and to generally supervise over, business of IEAT,
including the powers as follows:
(1) to issue rule or regulation for the compliance
with section 6 and section 10;
(2) to issue rule or regulation on the meeting
and the carrying out of duties of the Board and sub-committee;
(3) to issue rule or regulation on organization,
working procedure and finance of IEAT;
(4) to issue rule or regulation prescribing positions,
rates of monthly salaries or wages of officials and employees;
(5) to issue rule or regulation on recruitment,
appointment, increasing or decreasing of monthly salary or wage, removal from
office, discipline, punishment and appeal of official and employee;
(6) to issue rule or regulation on payment of
traveling expense and allowance, accommodation allowance, overtime and other
allowances;
(7) to issue rule or regulation related to
uniforms of official and employee;
(8) to issue rule or regulation on petition of official
and employee;
(9) to issue rule or regulation related to
identification card and dress of person working in free zone;
(10) to issue rule or regulation governing person entering
or living in free zone;
(11) to issue rule or regulation related to welfare
fund or other aids for welfare of person working with IEAT and his family with
approval of the Council of Ministers;
(12) to issue rule or regulation related to safety
in using and maintaining property of IEAT;
(13) to determine selling price, rent rate,
hire-purchase rate and rent and hire-purchase period of immovable or movable
property, facilities maintenance fee and rate of any service charge in an
industrial estate;
(14) to carry out other duties as prescribed by
this Act or other laws to be the powers and duties of the Board.
If
the rule or regulation under (3) which restricts the power of the Governor in executing
any juristic act, the Minister shall published it in the Government Gazette.
Section
24. For the benefit of the business
of IEAT, the Board shall have the power to appoint a sub-committee to carry out
any business of IEAT and to determine remuneration of the sub-committee.
Section
25. The Board shall appoint the
Governor and determine salary of the Governor with approval of the Council of
Ministers.
Section
26. The Governor shall have qualifications
under (1), (2) and (3) and shall not be under any of the prohibitions under
(4), (5), (6), (7), (8) and (9) as follows:
(1) being of Thai nationality;
(2) not exceeding sixty years of age;
(3) being able to do full-time work for IEAT;
(4) being or having been a bankrupt;
(5) having been sentenced by a final judgment
or legal order to a term of imprisonment, except for an offence committed
through negligence or a petty offence;
(6) being a government official holding permanent
position or monthly salary, including a political official, an employee of any Ministry,
Sub-Ministry, Department or an equivalent public organisation or a local government
official;
(7) holding a political position, including being
a member of local assembly or a local administrator;
(8) being a member of the Board of Directors or
official of a political party;
(9) being a person having direct or indirect
interest in a contract with, or in any business conducted for, or in any
business having the same nature to and competing with, IEAT, except a person
holding shares of the juristic person having such interests through bona
fide investment.
Section
27. The Governor vacates from office
upon:
(1) death;
(2) resignation;
(3) being an incompetent or quasi-incompetent;
(4) having no qualification or being under the
prohibitions under section 26;
(5) being dismissed by the votes of not less
than three-fourths of all members of the Board, excluding the Governor, and the
Council of Ministers so approved.
Section
28. The Governor shall have the
duty to administer the business of IEAT in accordance with the law, rule, regulation
and policy as laid down by the Board and shall have the power to control and
supervise all officials and employees.
In
administration of business, the Governor shall be responsible to the Board.
Section
29. The Governor has the powers
as follows:
(1) to lay down rule and procedure on working of
official and employee;
(2) to lay down rule on business administration
of IEAT,
provided
that it shall not be contrary to, or inconsistent with, the rule or regulation
of the Board;
(3) to recruit, appoint and remove from office,
promote, reduce and stop paying salary or wage of, and to impose disciplinary
punishment on, official and employee in accordance with the rule or regulation
of the Board.
Section
30. In respect of external
relations, the Governor shall be representative of IEAT. For this purpose, the Governor may assign any
person to conduct any specific assignment on his behalf in accordance with the
rule or regulation of the Board.
Any
juristic act executed by the Governor in violation of the rule or regulation
under section 23 paragraph two shall not be binding on IEAT unless it has been
ratified by the Board.
Section
31. If the Governor is unable to
perform his duty or the position of Governor becomes vacant, the Board shall
appoint an official to act on his behalf or to be Acting Governor, as the case
may be. In this case, section 26 shall
apply mutatis mutandis.
A
person who acts on behalf of the Governor or the Acting Governor shall have the
same powers and duties as the Governor, except the powers and duties of the
Governor in the capacity of member of the Board.
Section
32. The Chairperson and Director are
entitled to remuneration and may be entitled to bonus in accordance with the
rule laid down by the Council of Ministers.
Part 3
Official and
Employee
Section 33. The official and employee shall have
the right to appeal against punishment or file a petition in accordance with
the rule or regulation of the Board.
Section 34. IEAT shall provide welfare fund or other
aids for the welfare of person working with IEAT and his family in case of
vacating from office, accident, sickness, death or other cases deserving such
aids.
Section 35. The official and employee may be
entitled to bonus in accordance with the rule laid down by the Council of Ministers.
CHAPTER II
Industrial
Estate
Part 1
Establishment
Section 36. There shall be two categories of
industrial estates, viz.
(1) general industrial zone;
(2) free zone;
The
Board shall publish the notification on the establishment, the changing of boundary
and the dissolution of industrial estate in the Government Gazette. In this case, the map specifying boundary thereof
shall be annexed therewith.
Section
36/1. In the case where there
is the notification establishing or changing the boundary of industrial estate under
section 36 paragraph two, if there is public domain within the boundary
specified therein, the Royal Decree changing legal status of that public domain
shall be enacted. In this case, plots
and estimate amount of public domain as required by IEAT shall be specified
therein. After the enactment of such
Royal Decree, the public domain within the boundary of that industrial estate shall
devolve on IEAT upon the completion of the conditions as follows:
(1) as for public domain for common use; in the
case where such public domain is no longer used by the public or it has been changed
from being public domain for common use and the consent of the Ministry of
Interior to revoke the status of such public domain is given and the price thereof
in an amount determined by the Ministry of Interior is paid by IEAT to the
Ministry of Finance, or where that public domain still be in use of the public
or it still be public domain for common use and the consent of the Ministry of
Interior to revoke the status of such public domain is given in accordance with
the rule and procedure as determined by the Ministry of Interior whereby public
consultation is integral part thereof and another land is provided by IEAT, as
prescribed by the Royal Decree, to be used by the public in lieu thereof, such
Royal Decree shall revoke the status of that public domain without regard to
proceed the revocation or assignment under the Land Code;
(2) as for public domain for special use of
State or the land which is preserved or restricted for official use; in the
case where the consent of the Ministry of Finance to revoke the status of such
public domain or land is given and the price thereof in an amount determined by
the Ministry of Finance is paid by IEAT to the Ministry of Finance, such Royal
Decree shall revoke the status of that public domain or land without regard to
proceed the revocation or assignment under the law on Ratchaphatsadu
land;
(3) as for public domain which is waste land or
land surrendered, abandoned or otherwise reverted to the State according to the
land law; upon the giving of consent of the Ministry of Interior to revoke the
status of such public domain and the price thereof in an amount determined by
the Ministry of Interior is paid by IEAT to the Ministry of Finance.
Section
37. All industrial estates
established under this Act shall comply with the rules, procedure and conditions
as prescribed by the Ministerial Regulation.
Section
38. If it is necessary to acquire
an immovable property for the purpose of establishing or expanding industrial
estate, IEAT shall have the power to execute an expropriation under the law on immovable
property expropriation.
For
this purpose, a Royal Decree determining the tract of land to be expropriated
may be enacted and the provisions of the law on immovable property expropriation
shall apply mutatis mutandis.
The
immovable property acquired by an expropriation under paragraph one shall devolve
on IEAT. In this regard, IEAT shall have
the power to transfer such immovable property to any industrial entrepreneur, trader
or entrepreneur of any business which is beneficial to, or connected with,
industrial undertaking or commerce, as the case may be.
Section
39. If there is a tract of land which
is designated to be industrial estate by any person in accordance with the rules,
procedure and conditions as prescribed by the Ministerial Regulation issued
under section 37, the Board may, with consent of the land owner, proceed to
establish it as an industrial estate under this Act.
Section
39/1. A person who desires to conduct
land allocation within the boundary of the industrial estate under section 39
shall obtain written permission of the Governor or a person entrusted by the
Governor.
An
application for, and the granting of, permission as well as an allocation of
land as permitted under paragraph one shall be in accordance with the rules,
procedure and conditions as determined by the Board.
Section
40. No person shall use the name
with Thai or foreign alphabets which are able to translated or read as
“industrial estate”, “general industrial zone” or “free zone” in any seal,
signboard, letter, notice or other documents in connection with his business if
such person is not an industrial estate under this Act.
Part 2
Business Undertaking,
Benefit and Prohibition
Section
41. No person shall carry out
business undertaking within industrial estate without written permission of the
Governor or a person entrusted by the Governor.
An
application for, and the granting of, permission shall be in accordance with
the rules, procedure and conditions determined by the Board.
Section
42. The construction of building
and factory and the carrying out of factory within industrial estate shall be
in accordance with the law on factory, the law on construction of buildings and
the law on urban planning; provided that the powers and duties in granting of
permission or license of the competent official under such laws shall be the
powers and duties of the Governor or a person entrusted by the Governor.
Section
43. In the case where a building
is constructed without permission or license granted under section 42 or where the
construction of building is different from its construction plan or any particular
as permitted or licensed, or where the construction is not comply with the conditions
as specified in the permission or license, IEAT shall have the power to suspend
that construction and to order the builder, owner or occupier of such building
to modify, change or destruct the building or any part thereof within
reasonable period.
After
the expiration of the period under paragraph one, if the builder, owner or
occupier of such building fails to comply with its order, IEAT shall have the power
to take any action as it deems appropriate for modifying, changing or
destructing the building or any part thereof. In this case, the builder, owner
or occupier of such building shall be responsible for all expenses incurred in
so doing.
Section
44. An industrial entrepreneur or
trader may be permitted to hold ownership of land within industrial estate or free
zone, as the case may be, for his business undertaking in an amount as the
Board deems appropriate despite exceeding the amount permitted by other laws.
In
the case where an industrial entrepreneur or trader who is an alien ceases his business
undertaking or transfer it to another person, such industrial entrepreneur or trader
shall dispose the land held under permission together with its component parts
to IEAT or the transferee, as the case may be, within three years as from the
date of ceasing or transferring business undertaking. If an industrial entrepreneur or trader fails
to do so, the Director-General of the Land Department shall dispose such land
together with its component part to IEAT or other persons in accordance with
the Land Code.
Section
45. Subject to the law on
immigration, if otherwise is not prescribed herein; an industrial entrepreneur or
trader may be permitted to bring the following aliens, viz.
(1) a skilled worker;
(2) an expert;
(3) a spouse or dependent of a person under (1)
or (2); into the Kingdom. The number of
the aliens to be permitted and their period of residence in the Kingdom shall
be at the discretion of the Board even exceeding the number or period permitted
under the law on immigration.
Section
46. Subject to the law on working
of aliens, if otherwise is not prescribed herein; an alien who is a skilled
worker or an expert permitted to have residence in the Kingdom under section 45
shall be permitted to work in particular position as approved by the Board through
the period as he or she is permitted to have residence in the Kingdom.
Section
47. An industrial entrepreneur
and trader residing abroad may be permitted to repatriate foreign currency
abroad if such money is, viz.
(1) capital brought into the Kingdom and
dividend or other benefits arising therefrom;
(2) external loan invested in business
undertaking or commerce under the contract as approved by IEAT, including
interest arising therefrom;
(3) money under obligation with foreign country
according to the contract concerning the use of rights and services in business
undertaking or commerce as approved by IEAT.
If
there is a critical situation to the national balance of payment and it is
necessary to preserve an appropriate amount of foreign currency to be national
reserve, the Bank of Thailand may temporarily limit an amount of foreign
currency to be repatriated to serve such necessity. In this regard, no limitation shall be made
to the repatriation of the capital, which has been brought into the Kingdom for
at least two years, in an amount of less than twenty per cent per annum of the
remaining capital on the 31st day of December of each year and to
the repatriation of dividend in an amount of less than fifteen per cent per
annum of the remaining of capital, which has been brought into the Kingdom, on
the date the request for repatriation of dividend is made.
Section
48. Materials brought into free
zone shall be imposed with duties equal to duties to be imposed with materials imported
into custom free zone under the custom law, and they shall be entitled to the
following interests:
(1) as for materials imported into the Kingdom and
then brought into free zone; they shall be exempted from surcharge under the
law on promotion of investment, import duty, value added tax and excise tax if
they are machines, accessories, equipments and tools as well as their components
which are necessary for the manufacture of goods or for commerce, as the case
may be, including any material to be used for the construction, assembly or
installation of factory or building within free zone. In this regard, those materials shall be
imported into the Kingdom and brought into free zone under approval of the
Board in compliance with the rules, procedure and conditions as determined by
the Board;
(2) as for materials imported into the Kingdom and
then brought into free zone in order to manufacture goods or for commerce; they
shall be exempted from surcharge under the law on promotion of investment,
import duty, value added tax and excise tax in accordance with the rules,
procedure and conditions as determined by the Governor;
(3) if materials imported into the Kingdom and
then brought into free zone under (2) and products, by-products and any other
things arising from the manufacture within free zone have been exported, they
shall be exempted from surcharge under the law on promotion of investment,
import duty, value added tax and excise tax.
Materials
brought into free zone under paragraph one shall include materials taken from
one free zone to another.
Section
49. Materials imported into the
Kingdom, or domestic raw materials brought into free zone, for manufacturing,
mixing, assembling, packing or any other act for the purpose of exportation
shall not be subjected to the law in relation to the control of importation
into the Kingdom, exportation abroad, or possession or utilisation of those materials or to the control of standard or quality of,
or seal affixing or marking to, those materials other than the custom law in
accordance with the rules, procedure and conditions as determined by the Board.
If
materials under paragraph one are or may be detrimental to National security or
safety, public order, public health or environment or being materials under
arrangement or agreement to which Thailand is bound in relation to an
importation into the Kingdom, an exportation form the Kingdom or possession or utilisation thereof, the Minister shall have the power
to issue the Ministerial Regulation determining types or categories of those
materials which are not enjoy the exemption under paragraph one. In this case, related rules, procedure and
conditions may be prescribed therein.
Section
50. Repealed.
Section
51. In the case of materials
which are exempted from, or being able to claim for the refund of, taxes or duties
upon their exportation abroad under the provisions of law, they still be
exempted from, or being able to claim for the refund of, taxes or duties if
they are brought into free zone for the purpose of section 48 (1) or (2) as
from the date they are brought therein as if they are exported abroad despite
they are not exported.
Section
52. In the case where materials
imported into the Kingdom and brought into free zone under section 48 or
section 49 and materials under section 51, including their products,
by-products and any other things arising from the manufacture within free zone,
are taken out of free zone for use or sale within the Kingdom, they shall be imposed
with surcharge under the law on promotion of investment, import duty, value
added tax and excise tax calculated upon the basis of their conditions and
prices and at the rate on the date they are taken out of free zone. In this case, the provisions of law in
relation to the control of importation into the Kingdom, exportation abroad, or
possession or utilisation of those
materials or to the control of standard or quality of, or seal affixing or
marking to, those materials shall apply to those materials as from the date
they are taken out of free zone, as the case may be, as if they are imported
into the Kingdom on the date they are taken out of free zone.
Section
52/1. In the case where materials,
including products, by-products and other things arising from the manufacture,
which are taken out of free zone shall be imposed with taxes or duties and
where domestic raw materials are brought into free zone to manufacture, mix,
assemble, or pack or to do anything with those materials whereby those domestic
raw materials are unable to refund for, or are not exempted from, duties, the
price of those domestic raw material shall not be taken into the calculation of
taxes or duties in accordance with the rules, procedure and conditions as
determined by the Director-General of the Customs Department.
Section
53. As for the bringing into,
taking out of, warehousing in, and controlling of transportation from, free
zone of materials, the provisions of the customs law in relation to an
importation, exportation and warehousing shall apply mutatis mutandis thereto
and it shall comply with the rules and procedure as prescribed by the
Director-General of the Customs Department.
In this regard, the provisions on penalty under such law shall apply
thereto.
Section 54. In the case where there are materials which
are not used or unable to use in the free zone and an industrial entrepreneur or
trader has a written request to destroy them or where IEAT deems that it is
appropriate to destroy them, IEAT shall notify in writing that industrial entrepreneur
or trader, as the case may be, or his representative and the Director-General
of the Customs Department or a person entrusted by the Director-General of the
Customs Department for their acknowledgement. The Director-General of the Customs Department
or a person entrusted by the Director-General of the Customs Department shall have
an order to destroy such materials in accordance with the rules and procedure as
determined by the Director-General of the Customs Department.
If IEAT
is unable to notify the persons under paragraph one but posts that notification
at the office of such persons in free zone for the period of seven days, it
shall be deemed that such persons have been informed.
All materials
which are destroyed in accordance with the rules and procedure under paragraph one
shall be exempted from surcharge under the law on promotion of investment,
import duty, value added tax and excise tax.
Section 55. No person shall take any materials
from the free zone without written permission of the Governor or a person
entrusted by the Governor.
The granting
of permission under paragraph one shall be in accordance with the rules,
procedure and forms as prescribed by the Board.
Section
56. No person shall enter or live
in the free zone without permission of the Governor or a person entrusted by
the Governor. The permitted person shall
comply with the rules or regulations of IEAT.
The
granting of permission under paragraph one shall be in accordance with the
rules, procedure and forms as prescribed by the Board.
CHAPTER III
Competent
Official
Section 57. The competent official shall have the power
to enter into any place of an industrial entrepreneur, trader or entrepreneur
of any business which is beneficial to, or connected with, industrial
undertaking or commerce, as the case may be, located in an industrial estate
during its working hours in order to inquire into fact, or to examine any document
or object which relates to business undertaking, from any person presenting at
that place as necessary. In this case,
such entrepreneur shall render appropriate facilities.
In the case where the competent
official is going to enter into the place under paragraph one, the Governor or a
person entrusted by the Governor shall have a written notification to an industrial
entrepreneur, trader or entrepreneur of any business which is beneficial to, or
connected with, industrial undertaking or commerce, as the case may be, for not
less than twenty-four hours in advance, provided that the Governor or a person
entrusted by the Governor is of opinion that it is urgent.
Section 58. The competent official or customs official
shall have the power to search any factory, building, vehicle and person,
including any material in an free zone.
Section 59. Within an industrial estate, if any person
is found committing or attempting to commit an offence, or employing, aiding or
encouraging another person to commit an offence, under this Act or the customs
law, the competent official shall have the power to arrest such person without
warrant and shall take such person together with an exhibit to the inquiry
official under the Criminal Procedure Code for further proceeding.
Section 60. For the performance of duties under
section 57, section 58 or section 59, the competent official shall present his
identification card which is made in the form as prescribed in the Ministerial
Regulation to all related person.
Section 61. The competent official shall be an
official under the Penal Code.
CHAPTER IV
Control
Section
62. The Minister shall have the
power and duties to supervise generally the affairs of IEAT. For this purpose, the Minister may order IEAT
to give facts, opinion, submit a report or suspend any action which is contrary
to the policy of the Government or the resolution of the Council of Ministers, to
order IEAT to act in compliance with the policy of the Government or the resolution
of the Council of Minister and to inquire into facts related to the business
undertaking of IEAT.
Section
63. In the case where IEAT is
required to submit any matter to the Council of Ministers, IEAT shall submit such
matter to the Minister for further submission to the Council of Ministers.
Section
64. In conducting its business
undertaking, IEAT shall take benefits of the State and the public benefits into
its consideration.
Section
65. IEAT shall have an account
with a bank in accordance with the rule as laid down by the Ministry of
Finance.
Section
66.[4] IEAT must obtain approval of the Council of Ministers
prior to carrying out the followings:
(1) making an investment with a view to
establish or expand an industrial estate;
(2) increasing of its capital by re-valuation
of its properties;
(3) reducing of its capital;
(4) borrowing money exceeding ten million Baht;
(5) issuing bonds or other instruments for
investment;
(6) disposing of immovable property which its
value exceeding one million Baht, except the disposal of immovable property in
an industrial estate.
Section
67. An annual budget of IEAT
shall compose of capital budget and operating budget. The capital budget shall be submitted to the
Council of Ministers for consideration and approval. The operating budget shall be submitted to
the Council of Ministers for information.
Section
68. IEAT shall set up and
maintain an accounting system which is classified by its main works. An internal audit shall be made
regularly. There shall also be books of
accounts as follows:
(1) receipt and expenditure;
(2) assets and liabilities,
which
states actual works as appropriate by considering classification of the main
works and details of each particular.
Section
69. Each year, the Office of the
Auditor-General shall examine and audit the account and finance of IEAT.
Section
70. The auditor shall have the
power to examine all books of accounts and documents and evidences of IEAT. In this regard, the auditor shall have the
power to interrogate the Chairperson, Director, member of the sub-committee,
competent official, official and employee.
Section
71. The auditor shall submit an
auditing report to the Council of Ministers within one hundred and twenty days
after the end of the accounting year and IEAT shall publish the annual report
of the lapse year showing the balance-sheet, operating budget and profit and
loss account which are certified by the auditor within one hundred and fifty
days after the end of accounting year.
CHAPTER V
Penalties
Section
71/1. Whoever violates section 39/1
paragraph one shall be liable to imprisonment for a term of not exceeding two
years and to a fine from forty thousand Baht to one hundred thousand Baht.
Section
72. Whoever violates section 40
shall be liable to a fine of not exceeding two thousand Baht and to daily fine
of two hundred Baht per day as from the prosecution date until the date he or
she stops such violation.
Section
73. Whoever fails to comply with section
41 paragraph one shall be liable to a fine of not exceeding five thousand Baht. In this case, the Court shall order such
person to suspend his business operation until the permission under this Act is
given.
Section
74. Whoever violates section 55
paragraph one shall be liable to imprisonment for a term of not exceeding six
months or to a fine of not exceeding sixty thousand Baht or to both.
All materials
which are taken in violation of section 55 paragraph one shall be forfeited.
Section
75. Whoever violates section 56
paragraph one shall be liable to imprisonment for a term of not exceeding one
month or to a fine of not exceeding one thousand Baht or to both.
Section
76. Whoever fails to render
facilities to the competent official under section 57 paragraph one or
obstructs or fails to render facilities to the competent official or customs official
under section 58 shall be liable to a fine of not exceeding five thousand Baht.
Transitory
Provisions
Section
77. The Governor, officials and
employees of the Industrial Estate Authority of Thailand under the Announcement
of the National Executive Council No. 339 dated 13th December B.E. 2515
(1972) holding offices on the date this Act comes into force shall be the
Governor, officials and employees of the Industrial Estate Authority of
Thailand under this Act.
Section
78. The Board of Directors of the
Industrial Estate Authority of Thailand under the Announcement of the National
Executive Council No. 339 dated 13th December B.E. 2515 (1972) shall
be the Board of Directors of the Industrial Estate Authority of Thailand under
this Act and the Chairperson and Directors shall hold office until the
appointment of the new Board of Directors of the Industrial Estate Authority of
Thailand.
Upon
an appointment of the Board of Directors of the Industrial Estate Authority of
Thailand under this Act, the Board of Directors of the Industrial Estate
Authority of Thailand under paragraph one shall vacate office.
Section
79. All industrial estates
established under the Announcement of the National Executive Council No. 339
dated 13th December B.E. 2515 (1972) shall be regarded as the general
industrial zones under this Act.
Section
80. All Ministerial Regulations, Notifications,
rules, regulations and orders issued or given by virtue of the Announcement of
the National Executive Council No. 339 dated 13th December B.E. 2515
(1972) which are in force on the date this Act is published in the Government
Gazette shall continue to be in force in so far as they are not contrary to, or
inconsistent with, the provisions of this Act.
Countersigned
by:
S. Hotrakitya
Deputy Prime Minister
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