Thailand Legal and Business News: May 2009

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Supreme Court Opinions

DIVORCE
• Mrs.Thidatip Srirun vs. Mr. Lerts Srirun

The plaintiff registered her marriage with the first defendant, who thereafter registered a subsequent marriage with the second defendant and lived with the second defendant as husband and wife although the first defendant and the plaintiff had not yet divorced. The plaintiff filed a divorce in Thailand and claims for right to child support payment from the first defendant. The Supreme Court overturned the ruling of the Appellate Court on child support payment issues in this case.

CONDOMINIUM
• Miss Napit Injan vs. Sabkeaw Co., Ltd

The plaintiff (buyer) did not make the transfer of condominium ownership within the specified time as stated in the letter the defendant (seller) claimed was sent to the plaintiff, yet the defendant made another appointment to transfer ownership of the condominium unit at a later date, and permitted the plaintiff to inspect the cracks in the wall of the disputed unit. The court finds that, although the defendant's letter stated that the agreement would be terminated if the transfer of ownership was not made in the specified period, the agreement was not invalidated in this instance as the defendant's actions were indicative of the defendant's intentions to sell the condominium unit.

ADVERSE POSSESSION OF LAND

Mrs. Payoun Keawketthong et al. vs. Mr. Kamol Tanangsanakul by acting representatives Mr. Koukert Tanangsanakul et al.

Adverse possession of the land of another person, permitted according to section 1382 of the Civil and Commercial Code, is subject to possession of land with a title deed only and based on the condition that the trespasser must have resided on the land for a continuous period of 10 years or more. Based on this condition, the defendants were deemed not entitled to ownership of the disputed land.

Thailand Legal News Updates:

NEWS :

Tax Deductions for Immovable Property Purchases

3 July 2009

The Ministry of Finance has issued a new regulation allowing for tax deductions of immovable property purchases for residence by natural persons through payment by personal income.

The immovable property for habitation may comprise a building, a building and land, and a Thailand condominium purchase.

Not more than 300,000 baht of personal income paid for purchasing the immovable property is tax deductible and must be paid between 1 January 2009 to 31 December 2009. Furthermore, ownership of the immovable property must be transferred to the buyer during this period.

The law also requires that buyer of the immovable property retain the immovable property for not less than 3 consecutive years.

This regulation was published in volume 126 of the Government Gazette on 8 April 2009.

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