泰国严打苏梅岛与帕岸岛名义股东企业 | 外资旅游地产合规新规
作者：东南亚合规中心编辑团队
TL;DR · 核心要点
泰国商业发展厅（DBD）正重点清查苏梅岛和帕岸岛地区由外国人通过泰国籍名义股东设立的规避外资持股限制的企业，尤其聚焦旅游服务与房地产领域。此举依据《外商经营法》（FBA）及DBD第13/2565号通知强化实地核查与股权穿透审查。关键合规信息：①所有含外籍实际控制人的公司须在90日内向DBD提交最终受益人（UBO）声明及支持文件；②DBD联合税务局、移民局开展跨部门联合审计；③未如实申报或无法证明真实经营的公司将被吊销营业执照并面临刑事追责。对企业影响显著：旅游项目投资、度假 villa 开发、民宿运营及长期租赁业务均需立即启动股权结构合规性自查与整改，否则将丧失经营资格并影响签证续签。
✅ 合规行动清单 · Compliance Checklist
- ›立即核查公司股东名册与银行流水，识别并记录所有外籍实际控制人，并于2024年9月30日前向泰国商业发展厅（DBD）提交UBO声明及资金来源证明。
- ›聘请泰国持牌律师对现有公司章程、董事会决议及管理协议进行合规性审查，确保无名义股东条款，2024年8月31日前完成修订备案。
- ›配合DBD突击现场检查，提前准备办公场所租赁合同、员工劳动合同、实际经营照片及纳税记录等全套运营证据材料。
- ›Identify all foreign beneficial owners and submit a certified UBO declaration with bank statements and shareholding evidence to DBD by 30 September 2024.
- ›Engage a licensed Thai law firm to audit and amend Articles of Association, board resolutions, and management agreements to eliminate nominee arrangements by 31 August 2024.
- ›Prepare operational documentation (lease agreements, payroll records, tax filings, on-site photos) for imminent DBD field inspections.
English Summary
Thailand’s Department of Business Development (DBD) has launched a targeted enforcement campaign against nominee businesses in Koh Samui and Koh Phangan, focusing on tourism, hospitality, and real estate entities violating the Foreign Business Act (FBA). Foreign-controlled companies using Thai nominees to circumvent the 49% foreign equity cap are subject to immediate scrutiny. Affected businesses must submit verified Ultimate Beneficial Owner (UBO) declarations with supporting evidence (e.g., funding trails, management control documents) to DBD within 90 days. DBD coordinates with the Revenue Department and Immigration Bureau for cross-agency audits. Non-compliant firms face license revocation, asset freezing, and potential criminal prosecution under Sections 36–37 of the FBA. Foreign investors, property developers, and short-term rental operators must urgently review corporate structures, update statutory records, and prepare for on-site inspections — failure risks business closure and visa cancellation.
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