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In brief

Under the Organic Act on Counter-Corruption, B.E. 2561 (2018), companies operating in Thailand must put in place “appropriate internal control measures” that comply with the National Anti-Corruption Commission’s (NACC) guidelines. (Click this link to see our previous alert on the official guidelines.) Failure to do so carries a penalty of a fine from one to two times the value of the damage caused, or benefits gained, as a result of the violation.

In depth

A frequently asked question is what the benefits are for a company that has the appropriate internal control measures. The NACC’s answer is that the measures are a tool to protect the company and its directors and connected persons from being implicated in a bribery case, which would otherwise affect the company’s goodwill, image, and business operations. This helps reduce unnecessary costs and expenses arising from bribery, and also creates a level playing field for all business operators.

Companies should further explore whether their internal control measures comply with the eight fundamental elements under the NACC’s guidelines, which are:

  1. Strong, visible policies and support from top-level management to prevent bribery.
  2. Risk assessment to effectively identify and evaluate exposure to bribery.
  3. Enhanced and detailed measures for high-risk and vulnerable areas.
  4. Application of anti-bribery measures to business partners.
  5. Accurate books and accounting records.
  6. Human resource management policies complementary to anti-bribery measures.
  7. Communication mechanisms that encourage the reporting of suspicion of bribery.
  8. Periodic review and evaluation of anti-bribery prevention measures and their effectiveness.

In the following articles in this series, we will examine the principle of each fundamental element, as explained by the NACC.


Yuthana Sivaraks joined Baker & McKenzie in 1995 and became a partner in 2004. Prior to working with the Firm, he served as a judge advocate in the Royal Thai Navy. He is currently a member of various practice groups in the Bangkok office, including those for IT/Communications, Intellectual Property and Corporate & Commercial. In addition to practicing law, Mr. Sivaraks is an active visiting lecturer on IT, telecommunications, intellectual property and trade competition law for a number of Thai universities and institutions.


Praween Chantanakomes is an associate at Baker & McKenzie’s Bangkok office. He was admitted in 2008. He is currently active in the Corporate & Commercial, Mergers & Acquisitions, Environment, Natural Resources, and Pharmaceuticals practice groups.


Haruthai Chaisanee is an Associate in Baker McKenzie Bangkok office.


Mallika Tubtim is an Associate in Baker McKenzie Bangkok office.


Pongtorn Jittapinijmas is an Associate in Baker McKenzie Bangkok office.

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