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Abstract

This study aimed to examine the temporary suspension

of

operations

of

a limited company-dormant company-established under the

Thai Civil

and Commercial Code.

The study compares the Thai law with respect to company with those

of

other countries, i.e. the company laws

of

England, India, Singapore, and Hong Kong.

The study found that, although legal concept

of

dormant company does exist in part

of

Thai laws, main

of Thai

laws related

to

regulatory processes are

still

lacking

of

determination about

lawful

dormant company.

As a

result

a

dormant company is not recognized

by

Thai laws and

still

has obligation

to

comply

with

the laws as

if it is

a normal active company.

The author therefore suggests that the

law in

the

Civil

and Commercial Code

with

respect

to

the company should

be

amended. Such chapter should

detemine

the nature

of the

dormant compa.ny therein. Besides, other

laws in

^related

to

company matters such as annual general meeting, accounting preparation, and auditor, should be also amended accordingly, e.g. Act Prescribing Offences Related to Registered Partnership,

Limited

Partnership,

Limited

Companies, Associations and Foundations

(No.ls)

B.E.

lod6rd, Accounting

Act

B.E. toddor, and the Revenue Code. Eventually, the dormant company can

be

free

from

such legal burdens

without

any

risk to be

struck

off

by registrar

or

fined

by

other relevant laws.

Keywords :

Dormant Company, Company Limited

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I

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'Black's Law Dictionary, Fifth Etlhiotl, West Publishing Co., @6dE

n Dormant corp6ration: An inactive but legal corpoution which is capable of being activaled, but is ptesently not operatitg.

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t!

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tJ to

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n G

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qrdlkiGilrirg

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:

V,K, (India) Enterpise, loooo,toooa), cn.

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(Documentary Research)

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- )) - - i - q 6 !l ,

or-.)uv|nqul Drrn:lmn

rt:lfrtfrurnlnr:v{nnl:9l1ruun:nfltrln:l'l

^{( Dormant company}

)

^{n.lt11l tdrgl}

sir{ Website (www.)

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(nI

nnunlunl: 6auqat' tuaa.), acta,

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mi

^{on (Ne\'r' Delhi:} v.K. (lndia) Enterptitc. boao looaa)' a'

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