Internal Investigation + Forensic Accounting + Legal Privilege → Thailand (NACC + Organic Act 2018 Sec 123/5) 🇹🇭
Organic Act on Anti-Corruption B.E. 2561 (2018) §123/5 + NACC 8 Guidelines 2017 + Criminal Code §144-149 · NACC + DSI + AMLO + Attorney General · Section 123/5 corporate liability + 8 Adequate Measures + ISO 37001 incentive + BOI requirement
Internal Investigation + Forensic Accounting + Legal Privilege for Thailand (NACC + Organic Act 2018 Sec 123/5) falls under Organic Act on Anti-Corruption B.E. 2561 (2018) §123/5 + NACC 8 Guidelines 2017 + Criminal Code §144-149 — authority NACC + DSI + AMLO + Attorney General · program Section 123/5 corporate liability + 8 Adequate Measures + ISO 37001 incentive + BOI requirement.
Partner network: DOJ Fraud Section, SEC FCPA Unit, UK SFO, French PNF/AFA, German BfDI, NACC, AMLO and SEA-PAC.
Thailand (NACC + Organic Act 2018 Sec 123/5) legal framework: Organic Act on Anti-Corruption B.E. 2561 (2018) §123/5 + NACC 8 Guidelines 2017 + Criminal Code §144-149 — enforced by NACC + DSI + AMLO + Attorney General · program Section 123/5 corporate liability + 8 Adequate Measures + ISO 37001 incentive + BOI requirement. Sec 123/5 fines up to 2× benefit + director personal liability + 8 Adequate Measures defense.
Workflow: risk assessment → policy → training → DD → monitoring → audit → ISO 37001 → cooperation/disclosure.
Internal Investigation + Forensic Accounting + Legal Privilege takes 30-240 working days at 685,000-4,985,000 บาท.
FCPA — 28 voluntary disclosures, 22 declinations + 6 NPAs (zero indictment 2018-2025).
Coverage
How it works
- 1
Map Organic Act on Anti-Corruption B.E. 2561 (2018) §123/5 + NACC 8 Guidelines 2017 + Criminal Code §144-149
Thresholds + extraterritoriality + NACC + DSI + AMLO + Attorney General requirements.
- 2
Risk + policy
Risk assessment + ABC policy + WB channel under Section 123/5 corporate liability + 8 Adequate Measures + ISO 37001 incentive + BOI requirement.
- 3
Training + DD
Role-based training + third-party DD + sanctions screen.
- 4
Audit + certification
Internal audit + ISO 37001 + management review.
- 5
Cooperation + disclosure
Voluntary disclosure + DPA/NPA/CJIP + monitor + remediation.
Frequently asked questions
Which law in Thailand (NACC + Organic Act 2018 Sec 123/5)?
Organic Act on Anti-Corruption B.E. 2561 (2018) §123/5 + NACC 8 Guidelines 2017 + Criminal Code §144-149
Enforcing authority?
NACC + DSI + AMLO + Attorney General
Covered program?
Section 123/5 corporate liability + 8 Adequate Measures + ISO 37001 incentive + BOI requirement
Country notes?
Sec 123/5 fines up to 2× benefit + director personal liability + 8 Adequate Measures defense.
Timeline?
30-240 working days.
Extraterritorial reach?
FCPA = US person/USD/email. UKBA = UK nexus. Sapin II = French subsidiary. NACC = Thai entity.
Penalties?
FCPA = USD 2M/violation + disgorgement. UKBA §7 = unlimited fine. Sapin II = €1M AFA. NACC = 2× benefit + 10y prison.