Is Thailand Fighting Scam Army Now and Not Cambodian Army?

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19 December 2025, 15:46

scam army2 — A handout image released by the Thai navy shows an airstrike on a building identified as a casino in Cambodia, across from the Sai Taku border area in Thailand’s Buri Ram province, on Dec. 18, 2025.

“Scam Army = Global Threat. Thailand on the Front Line confronting the Scam Army.”
— From the Facebook page of the 2nd Army Region, Thursday, 18 December 2025

On the 11th day of the Thai–Cambodian border war, we have seen the Thai Army attempt to reshape public perception of the conflict—framing it not as a fight over disputed border territories, but as a campaign to suppress and eradicate Cambodian scammers, claiming that Cambodia harbours what is being called a “Scam Army.”

The following day—today—someone who supports the war tweeted to me on X:
“We are not fighting the Khmer people; we are fighting scam gangs.”

This made me think of the then Israeli ambassador to Thailand, Orna Sagiv, who once discussed this with me and insisted that Israel was not waging war against Palestine, but against Hamas. When I asked about the hospitals bombed by Israel, the ambassador replied that the hospitals were being used as hiding places by Hamas militants, who were using civilians as human shields.

Yesterday, Thai forces also used an F-16 to strike a casino building in Cambodia, claiming that Cambodian troops had converted “forward military command centre” used to direct combat against Thai soldiers and civilians.

If Thailand truly intends to eliminate Cambodian scam networks through military means, this writer fears that Thailand would have to advance all the way to Phnom Penh, deploy infantry forces on the ground, engage in a protracted urban battle, suffer heavy troop losses, and ultimately ‘regime change’ Cambodia’s political leadership—or the Hun family itself.

This is because scam networks appear to be deeply entrenched in Cambodian society, with influence spreading widely, capable of building massive “scammer complexes” the size of prisons, while those in power in Cambodia turn a blind eye. This differs from Thailand, where scammers tend to hide in housing estates or condominiums.

The question is: Is Thailand prepared for a protracted war and capable of changing Cambodia’s leadership through military force?
Can Thailand do what the United States did—invade Baghdad and kill President Saddam Hussein?

Can Thailand truly declare a “war on the scam army,” similar to America’s “war on terror”?

And how will the international community react to Thailand, when at present the United States, China, the EU, Japan, the United Kingdom, ASEAN and the United Nations are all calling on Thailand and Cambodia to cease fire?

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Thai Police Arrest British Man for Running Illegal Tour in National Parks

By

Khaosod English

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19 December 2025, 13:56

british guide2 — A photo released by Thai tourist police shows Nicholas, a 53-year-old British man, among other tourists at a national park in Thailand. The location was not disclosed.

BANGKOK — Thai tourist police have arrested a British man accused of illegally operating a tour business and leading foreign visitors through national parks across Thailand for more than a decade, authorities said.

The arrest came as part of a nationwide crackdown ordered by National Police Chief Pol. Gen. Kittirat Phanphet to curb crimes affecting the tourism industry and to enhance tourist safety during the peak travel season from December 17 to 25, 2025.

Investigators identified the suspect as Nicholas, 53, a British national, who police say had been running unlicensed tours in Thailand for more than 10 years. Under Thai law, tour operations require official authorization, and foreigners are prohibited from working without a valid work permit. Authorities said the illegal operation caused more than 10 million baht (about $318,270) in losses to the tourism industry over the past decade.

british guide1 — Thai tourist police released an image showing Nicholas, a 53-year-old British man, paying the entrance fee at Kaeng Krachan National Park in Phetchaburi province on behalf of tour clients.

Police said undercover officers tracked the suspect’s activities and found that he organized tour programs independently, drove vehicles himself and acted as a guide without any licensed Thai staff accompanying the groups.

According to police, the suspect operated a personal website hosted overseas, allowing foreign tourists to access information and book tour packages online. His online platforms advertised 18-day tours covering five provinces, which had been repeatedly offered over many years. The tours were priced at about 100,000 baht ($3,180) per person, excluding airfare, with groups typically limited to about 10 participants.

british guide3 — Thai police question a 53-year-old British man at Lad Krabang Police Station in Bangkok after his arrest at Suvarnabhumi Airport on Dec. 18, 2025. He is suspected of illegally operating a tour business in Thailand for more than a decade.

Investigators said he would pick up tourists at the airport and lead trips across Thailand, particularly to national parks such as Kaeng Krachan, Khao Yai and Doi Inthanon.

Police said the suspect admitted to running the tours for more than 10 years, describing them as niche trips presented as informal outings among friends. Authorities said that approach allowed him to avoid drawing suspicion and evade arrest for years.

Officers arrested the suspect on December 18 at Suvarnabhumi Airport after he dropped off a group of tourists. He was unable to produce a tour operator’s license or a valid work permit and was charged with operating a tour business without authorization and working illegally as a foreign national. He was transferred to Lat Krabang police station for further legal proceedings.

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AIS SIAM Launches “Five-Senses” Digital Lifestyle Hub for Gen-Z

By

Mc Marketing

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19 December 2025, 13:08

AIS SIAM has unveiled a refreshed look on its first floor, transforming it into a fully integrated digital lifestyle destination under a Retail Mixed-Use concept. The space seamlessly brings together an AIS service center, a cutting-edge technology zone, and a stylish lifestyle café—all in one place, right in the heart of Siam Square. Designed to meet the digital lifestyle needs of the new generation, the concept especially resonates with Gen-C (Creative Generation), who value individuality, creativity, and experiences that can be genuinely felt. This transformation is driven by the concept “5S Happiness Senses for Gen-C Digital Lifestyle @ AIS SIAM”, or the Five Senses of Happiness for the digital lifestyle of today’s generation—sight, taste, scent, sound, and touch. To bring this vision to life, AIS SIAM has partnered with leading brands across every dimension: Cullen Hateberry Scent, a fragrance brand with a distinctive identity, founded on the belief that scent can transform ordinary spaces into inspiring environments, Universal Music Thailand, enhancing the joyful atmosphere through music as part of the campaign “Christmas Is Universal 2025 at AIS SIAM”, PLUG Café, offering the chance to savor Doi Sam Mun coffee—one of Thailand’s rare coffee varieties—at an accessible starting price of 60 baht The redesigned first floor of AIS SIAM serves as the gateway to a digital experience, welcoming visitors from their very first step into a space that is intuitive, open, and comfortable. It is thoughtfully created to support every lifestyle need—whether customers come for services, to explore new technologies, relax, create content, or simply find inspiration throughout the day.

Mr. Prapat Siangjan – Chief Retail Management Officer of AIS, said: “Today, customers are no longer looking for just a network service provider. They are seeking spaces that enable a complete digital lifestyle—from accessing services and choosing digital devices to spending quality leisure time in their own way. This is why AIS is moving forward with its transformation from a traditional telco service provider to a Retail Tech & Lifestyle provider, integrating service centers, mobile phones and digital gadget retail, and lifestyle spaces that reflect users’ identities—all within a single destination. Our goal is to truly connect technology with people’s real lives. For Siam Square, a hub of creativity and the new generation, AIS has redesigned the first floor of AIS SIAM into a Retail Mixed-Use space that brings together a service center, mobile and digital gadget zones, and a lifestyle café in one place. This transformation is designed to meet the needs of Gen-C, or the Creative Generation, who are looking for spaces where they can truly try, use, create, and express their individuality. The space is developed under the concept “5S Happiness Senses for Gen-C Digital Lifestyle”—the five senses of happiness for the digital lifestyle of the new generation, encompassing sight, taste, scent, sound, and touch—positioning AIS SIAM as a Digital Lifestyle Destination that delivers a complete and immersive digital experience for today’s generation.”

Under the concept “5S Happiness Senses for Gen-C Digital Lifestyle @ AIS SIAM”, or the Five Senses of Happiness for the digital lifestyle of the new generation, the experience is defined as follows:

STYLE | Designed in Cool Minimalism
A sleek, minimalist design that is open, clean, and free from visual clutter. The space is easy to navigate, visually comfortable, and reflects the identity of the new generation—beautiful from every angle, photo-friendly, and truly suitable for content creation.
SIP | Crafted Energy by PLUG Café
A lifestyle café that fuels creativity with Doi Sam Mun coffee and locally sourced Thai ingredients. Each cup delivers distinctive flavors with a story, helping visitors recharge and stay energized throughout the day.
SCENT | Happiness Mood by Hateberry Scent
A signature fragrance designed by Cullen–Kedog Pak, an iconic brand for the new generation. The scent creates a relaxing, warm, and memorable atmosphere, making every moment spent at AIS SIAM feel even more special.
SOUND | Curated with Universal Music
Globally inspired yet accessible music selections that elevate the mood, featuring curated playlists from Universal Music Thailand https://open.spotify.com/playlist/5nTTljCXGrr6tCKfC0AEzT complemented by an AI-powered DJ that adapts the sound and rhythm to the mood of each day.
SPARK | Feel the Space, Live the Moment
An invitation to experience the space and spend time meaningfully through exclusive experiences, gifts, and special activities available only at AIS SIAM—sparking inspiration for the new generation to explore, create, and truly be themselves.

During this joyful festive season, AIS SIAM is ready to become a landmark destination for meaningful gift-giving—offering presents that are truly useful. Customers can explore a full range of digital products, from smartphones to lifestyle gadgets, along with New Year gift set services and special activities that invite the new generation to take part in a more engaging “gift-preparation” experience—going beyond simply shopping and leaving. One highlight not to be missed is “Christmas Is Universal 2025 at AIS SIAM.” Visitors can join the activity at the Window of SIAM, save the featured playlist, and stand a chance to win exclusive prizes from Universal Music artists, completely free of charge. In addition, everyone is invited to enjoy the special “White Christmas” beverage, creatively crafted through a collaboration between PLUG Café × Universal Music Thailand. Inspired by the classic song “White Christmas,” this refreshing drink features the sweet, fragrant taste of fresh seasonal winter grapes—making each cup a true representation of a White Christmas for all to enjoy. The White Christmas menu and prize-winning activities are available from 19 December 2025 to 4 January 2026. Rounding out the festive experience is a Hateberry Scent Pop-Up, where visitors can try the products and explore the world of scent, together through the end of the year.

In addition, AIS SIAM, in collaboration with the Property Management of Chulalongkorn University (PMCU), is transforming Siam Square into a countdown landmark with “SIAM SQUARE STREET OF DREAMZ 2026 presented by AIS SIAM,” taking place from 23 December 2025 to 4 January 2026. The event invites everyone to come together and count down to the New Year in a vibrant and inspiring atmosphere.

With its refreshed concept, AIS SIAM stands as a Digital Lifestyle Destination that connects technology with real life—opening up a space where the new generation can spend time, spark inspiration, and experience a fully integrated digital lifestyle in their own way.
Stay up to date with the latest news, activities, and lifestyle updates from AIS SIAM by following AIS SIAM on Instagram, X, and TikTok.

Thailand Sets Goal to Boost Chinese Tourist Arrivals by 40% in 2026

By

Khaosod English

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19 December 2025, 09:58

inthanon2025 — Visitors flock to Doi Inthanon, Thailand's highest peak, to enjoy cold weather on Dec. 19, 2025.

BANGKOK — Thailand’s tourism authority has set a target of attracting 6.7 million Chinese visitors in 2026, up at least 40% from an estimated 4.5–4.6 million arrivals this year, as it steps up joint marketing campaigns with Chinese partners, officials said Thursday.

Tourism Authority of Thailand (TAT) Governor Thapanee Kiatphaiboon said the growth strategy will center on monthly promotional activities under the theme “Zhong Tai Yi Jia Qin” (Thailand–China, One Family), including sales campaigns, cultural festivals and other demand-stimulation events throughout the year.

TAT has also expanded cooperation with Chinese counterparts, including the Haikou Municipal Bureau of Tourism, Culture, Radio, Television and Sports, and signed a letter of intent with Tongcheng Travel, one of China’s largest online travel platforms. The partnership aims to promote two-way tourism through airline ticketing, hotel bookings and joint marketing initiatives.

Thapanee said Haikou, in China’s Hainan province, was selected as a partner because of its similar tourism potential and natural resources, allowing the two destinations to create travel linkages and attract international visitors. She described the cooperation as a “win-win” approach for both countries.

Tongcheng Travel’s extensive reach is expected to boost awareness of Thailand among Chinese and international travelers, while Hainan’s experience in meetings, incentives, conventions and exhibitions (MICE) tourism could help attract large-scale concerts and fan meetings to Thailand, she added.

Chinese arrivals rose 22% in January 2025 but weakened toward the end of February following the disappearance of Chinese actor Xing Xing near the Thai border, which triggered negative sentiment on Chinese social media, Thapanee said. The market was also affected by natural disasters, including earthquakes and floods.

AP25128301747249 — Chinese tourists in student costume pose for photographs in Bangkok, Thailand, Thursday, May 8, 2025. (AP Photo/Sakchai Lalit)

She said earlier stimulus campaigns, such as the Thailand Summer Blast promotion with online travel agencies, helped cushion the downturn, reducing the decline in Chinese arrivals from about 40% to 30%.

Looking ahead to the year-end holiday season, Thapanee said travel demand remains strong among both Thai and international tourists. Long-haul markets have been particularly robust, with cumulative arrivals exceeding 10 million, a record high, and projected to reach 11 million by the end of 2025.

Key long-haul markets include the United Kingdom, Russia and the United States, each surpassing 1 million visitors. In short-haul markets, India is expected to reach 2.5 million arrivals, above the original target of 2.3 million. Emerging markets such as Poland have recorded nearly 40% growth and rank among Thailand’s top 10 long-haul markets, with high spending per visitor, she said.

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Similan Sea Turtle Recovers After Passing Wristband Swallowed from Tourist

By

Khaosod English

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19 December 2025, 08:18

wristband turtle3 — A sea turtle eats normally on Dec.18, 2025 after passing a wristband it swallowed, a process that took 27 days, according to Thai marine officials.

BANGKOK — Thai marine officials said a sea turtle has recovered after successfully excreting a plastic wristband it swallowed while interacting with tourists in the Andaman Sea.

Dr. Pinsak Suraswadi, director-general of the Department of Marine and Coastal Resources, said Thursday that the Upper Andaman Sea Marine and Coastal Resources Research Center confirmed the turtle’s condition had improved following weeks of veterinary care in Phuket.

The incident occurred on November 21, 2025, when a tourist fed a wristband to the turtle while snorkeling near the Similan Islands, officials said. National park officers later found the turtle near the Koh Ha–Koh Hok area and transported it to Thap Lamu Pier before transferring it to the research center for urgent medical evaluation.

wristband turtle1 — A screenshot from a video shows a tourist offering a wristband to a sea turtle, which the animal swallowed while snorkeling in Thailand’s Andaman Sea.

wristband turtle4 — Dr. Pinsak Suraswadi, director-general of the Department of Marine and Coastal Resources

Veterinarians at the Siritharn Rare Marine Animal Rescue Center conducted continuous monitoring and diagnostic tests after the turtle’s admission. X-ray imaging with barium contrast on December 1 detected the wristband in the animal’s digestive tract.

Officials said the wristband, measuring about 20 centimeters in circumference, was mixed with fecal matter but did not cause an intestinal blockage. Blood test results remained within normal ranges, and the turtle was able to eat and excrete normally.

However, examinations of the feces revealed plant and fruit matter — including pineapple leaves, papaya seeds and banana leaves — that are not part of a sea turtle’s natural diet and cannot be properly digested.

wristband turtle2 — An X-ray image shows a wristband inside the stomach of a sea turtle (left) on Dec.1, 2025. Officials later said the wristband was successfully excreted and the turtle’s condition has improved.

After daily health assessments, veterinarians confirmed that the turtle successfully passed the yellow wristband on December 18, along with banana leaves. The entire process, from ingestion to excretion, took 27 days.

Officials said the turtle will continue to be monitored, and authorities are coordinating with national park officials to determine an appropriate time for its release back into the wild. The department reiterated calls for stricter management of marine tourism activities, warning tourists not to feed sea turtles foreign objects or unnatural food.

Regarding the tourist involved, a tour company said the individual has already returned to their home country. The company said it issued a warning but did not file a police complaint, despite the director-general of the Department of National Parks previously ordering an investigation to identify the tourist for possible legal action.

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Thailand Conference Launches International Initiative to Fight Online Scams

By

Associated Press

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19 December 2025, 00:22

Thailand Scam Conference — Thai Prime Minister Anutin Charnvirakul delivers his keynote speech during the International Conference on the Global Partnership against Online Scams in Bangkok, Thailand, on Wednesday, Dec. 17, 2025. (AP Photo/Anton L. Delgado)

BANGKOK (AP) — Thailand on Thursday helped launch a global effort to fight the spread of online scams that include criminal enterprises based largely in Southeast Asia estimated to bilk billions of dollars annually from victims around the world.

Thailand’s Ministry of Foreign Affairs and the United Nations Office on Drugs and Crime hosted a conference in Bangkok on Wednesday and Thursday culminating in the announcement of the new initiative called the Global Partnership Against Online Scams.

Thai Prime Minister Anutin Charnvirakul said in his keynote speech Wednesday that online scams “reveal a deeper problem — a collective vulnerability that no country can address alone.”

The partnership agreement signed by conference participants Thailand, Bangladesh, Nepal, Peru and the United Arab Emirates will include political commitment, law enforcement, victim protection and public awareness and cross-border collaboration, a statement said.

The conference received assistance from the private sector including internet giants Meta and TikTok.

Meta, the corporate owner of Facebook, Instagram and WhatsApp, presented a threat report underlining the increased use of artificial intelligence by scam networks and protocols the company is using in its attempts to stop scams on its social media platforms.

Social media application TikTok signed on to the conference’s closing statement, becoming one of the first private sector members of the partnership.

TikTok, which primarily focuses on short-form videos is one of the world’s most popular social media platforms but has faced challenges from various governments including the U.S. over its Chinese ownership, the European Union over transparency breaches, Canada regarding child protection protocols and data sharing in Indonesia.

Scam centers, which extort money from victims online through bogus investment schemes and faked loved interests, have proliferated across Southeast Asia. Scam victims lost between $18 billion and $37 billion in 2023, the UNODC estimates.

AP25352422666600 — Thai Prime Minister Anutin Charnvirakul answers journalists’ questions during the International Conference on the Global Partnership against Online Scams in Bangkok, Thailand, on Wednesday, Dec. 17, 2025. (AP Photo/Anton L. Delgado)

The importance of private partnerships in anti-scam initiatives was stressed throughout the two-day conference in Thailand’s capital, which was attended by more than 300 participants from nearly 60 countries.

Brian Hanley, Asia-Pacific director of the Global Anti-Scam Alliance, which TikTok joined this month, explained it will be harder to combat criminal networks without “all the major stakeholders at the table.”

“Scams are exploiting, not only transnational boundaries, but also the seams across various platforms from banks, telcos, to social media platforms,” Hanley said.

The alliance describes itself as a collective effort to combat the scam problem by governments, law enforcement, consumer protection organizations and companies involved in social media, cybersecrity and other aspects of the internet.

“TikTok is the one that we’re talking about today, but hopefully tomorrow everyone’s joining,” Hanley said. “We’re starting to get critical mass and momentum as everyone realizes it’s affecting their bottom lines and consumer trust.”

Recent scam center raids in Myanmar, victim repatriation issues in Thailand and the death of a South Korean student forced into scam work in Cambodia have spurred demand for regional action.

Cambodia is known as a hub for scam compounds and has been criticized by its neighbor Thailand, but the two countries are engaged in an armed conflict and Cambodia was not represented at the conference.

Similar pledges to fight scam networks were made by members of the Association of Southeast Asian Nations in the months leading up to the Bangkok conference.

They include the United Nations Convention against Cybercrime, which more than 70 countries signed in October in Vietnam. U.N. Secretary-General António Guterres called the document “a vow that no country, no matter their level of development, will be left defenseless against cybercrime.”

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Thailand Carries Out More Airstrikes on Cambodia as Deadly Border Conflict Flares

By

Associated Press

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18 December 2025, 22:36

Cambodia Thailand — In this photo released by Agence Kampuchea Press (AKP), a distraction building is seen after a Thai bombing in Poipet town, Banteay Meanchey Province, Cambodia, Thursday, Dec. 18, 2025. (AKP via AP)

By SOPHENG CHEANG and JINTAMAS SAKSORNCHAI

PHNOM PENH, Cambodia (AP) — Thailand on Thursday carried out more airstrikes on Cambodia, claiming its jet fighters struck a warehouse where the Cambodian army had stored rockets that have been deployed to deadly effect in combat that began last week.

The two nations have been fighting over patches of territory along the border that both claim. Several disputed areas contain the remains of centuries-old temples that have been damaged by the fighting, with Thailand claiming Cambodian forces had used them as bases.

The latest round of widespread fighting began on Dec. 8, a day after a border skirmish wounded two Thai soldiers. Since then combat has broken out on several fronts, with Thailand carrying out airstrikes in Cambodia with F-16 fighter jets and Cambodia firing thousands of medium-range BM-21 rockets from truck-mounted launchers that can shoot up to 40 at a time.

Cambodia reported Thursday that Thai jets had dropped bombs on Poipet, a city in northwestern Cambodia that in peaceful times is its main hub for land-based trade with Thailand. It said Thai F-16s had dropped three bombs on a civilian residential neighborhood, damaging part of a warehouse and causing slight injuries to two civilians.

AP25352520694655 — In this photo released by Agence Kampuchea Press (AKP), a damaged school is seen after a Thai bombing in Serei Sophaon, provincial town of Banteay Meanchey Province, Cambodia, Thursday, Dec. 18, 2025. (AKP via AP)

Information Minister Neth Pheaktra later said a second bombing struck Serei Sophaon, 46 kilometers (29 miles) east of Poipet in Banteay Meanchey province.

Thailand’s military acknowledged it had bombed Poipet, but claimed that Cambodia had given the impression it had hit the center of the city, while the target was actually on its outskirts.

Thai Air Force spokesperson Air Marshal Jackkrit Thammavichai said the targeted warehouse was attacked because it was used to store BM-21 rockets, and that every effort was made to avoid injuring civilians. The city has been largely evacuated since the latest fighting began.

AP25351045015202 — The Thai military fires artillery towards Cambodia, Tuesday, Dec. 16, 2025, in Surin province, Thailand. (AP Photo/Wason Wanichakorn)

Media in Thailand reported that 21 soldiers have been killed since Dec. 8.

Thailand said one civilian died directly a result of combat, while 20 others died in circumstances related to the conflict, such as stress during evacuation.

Cambodia’s Interior Ministry said Thursday that 18 civilians were killed and 79 were injured since Dec. 8. It has not announced military deaths, which Thailand has estimated at more than 200.

Hundreds of thousands of people on both sides of the border have been evacuated to temporary displacement camps.

Each side blames the other for initiating the fighting and claims to be acting in self defense.

AP25352522033103 — In this photo released by Agence Kampuchea Press (AKP), a distraction building is seen after a Thai bombing in Poipet town, Banteay Meanchey Province, Cambodia, Thursday, Dec. 18, 2025. (AKP via AP)

In July, five days of fighting ended with a ceasefire promoted by U.S. President Donald Trump. It had been brokered by Malaysia and pushed through by pressure from Trump, who threatened to withhold trade privileges unless Thailand and Cambodia agreed. It was formalized in more detail in October at a regional meeting in Malaysia that Trump attended.

Trump announced last week that the two countries had agreed at his urging to renew the ceasefire, but Thai Prime Minister Anutin Charnvirakul denied making any commitment and Cambodia announced it was continuing to fight,

Malaysia’s Prime Minister Anwar Ibrahim has continued his efforts to make peace, and China, a close ally of Cambodia that also maintains good relations with Thailand, said it was sending a special envoy to both countries this week to seek an end to the fighting.

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Associated Press writer Jintamas reported from Bangkok.

Police Bust Chinese Gamblers, Indian Sex Toy Ring in Chonburi

By

Khaosod English

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18 December 2025, 18:51

chinese gambling cards — Five Chinese nationals arrested at luxury Pattaya hotel for operating illegal gambling operation on Dec.17, 2025.

CHONBURI — Immigration police arrested 24 foreign nationals in two separate raids—one in Pattaya and another in a nearby area—authorities announced Thursday.

Officers arrested five Chinese nationals for illegal gambling at a luxury hotel in Na Kluea subdistrict after receiving reports of gambling activity, according to immigration police in Chonburi Province.

Four men — Wen Hao, 43, Zhaiqiang, 55, Di, 43, and Fangming, 41 — face charges of illegal gambling involving a three-card game. Long Lin, 49, was charged with organizing gambling for profit. All were transferred to Bang Lamung police station.

In a separate operation, immigration officers raided a rented house in Nong Prue subdistrict and arrested 19 Indian nationals accused of selling sexual enhancement drugs and sex toys online.

indian sex toy1 — Immigration police arrest 19 Indian nationals accused of running online sex toy and enhancement drug operation from rented house in Nong Prue, Chonburi Province

Police Lt. Gen. Panthana Nuchanart, deputy commander of the Immigration Bureau, said on December 18 that officers seized six computers, 21 mobile phones and large quantities of products during the raid.

The alleged ringleader, Sunil, 40, told investigators he and the others entered Thailand on visa-free entry and had operated the online business for three months, earning about 9,000 baht ($286) monthly each.

The 19 face charges including overstaying their visas and working without permits.

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Thailand’s Visionary Developers Win at 20th PropertyGuru Asia Awards

By

MC Marketing

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18 December 2025, 17:34

The 20th PropertyGuru Asia Property Awards concluded at its Grand Final, celebrating Asia’s finest real estate achievements across more than 90 “Best in Asia” categories, with a spotlight on innovation, design excellence, and long-term sustainability.

Thailand developers secured seven Best in Asia wins. Leading the success was Reignwood Park, which claimed Best Luxury Mega Township Development (Asia). Additional honours recognised luxury homes, coastal residences, and lifestyle-driven projects by AP (Thailand) Public Company Limited, Pruksa Real Estate Public Company Limited, Triya, and Tropical Life Real Estate Co., Ltd. Thailand’s strength in retail and mixed-use design was also spotlighted with Lead8 awarded for its work on Parade at One Bangkok.

A further highlight for Thailand was the presentation of the PropertyGuru Icon Award to Supaluck Umpujh, chairwoman of The Mall Group, in recognition of her enduring impact on Thailand’s retail and mixed-use landscape, including the award-winning EM District in Bangkok.

Malaysia emerged as the top-performing country with 17 Best in Asia titles, followed by Indonesia with 15 wins and Vietnam with 14. Singapore developers earned 11 awards, including Best Residential Developer (Asia) for UOL Group Limited, while the Philippines secured 10 wins.

Other notable winners included Henderson Land Development Company Limited of Hong Kong as Best Developer (Asia), projects from Australia and Japan, and honours for developments in Sri Lanka and the Middle East.

Jules Kay, general manager of PropertyGuru Asia Property Awards and Events, said: “We conclude the landmark 20th edition of the PropertyGuru Asia Property Awards series on a highly positive note, echoing industry resilience in over 600 awards across 13 distinct real estate markets that continue to overcome headwinds and capitalise on strategic opportunities in the current cycle. This year’s Best in Asia winners showcase record-setting skyscrapers, large-scale townships, transit-oriented developments, premium and affordable homes, flexible spaces, and urban landmarks, designed with ambition for long-term value and guided by environmental and social considerations. We look forward to the new standards of sustainable development that developers in Asia will deliver over the next 20 years.”

For the full list of winners, visit https://www.asiapropertyawards.com

Are You a “Good Taxpayer”? Inside the Thai Revenue Department’s Risk-Based Audit (RBA)

By

MC Marketing

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18 December 2025, 17:19

Vachirawit Kaew-udom, Tax Director in Tax Controversy, Forvis Mazars Thailand

Have you ever wondered why your tax refund feels like it is taking the scenic route after you submit a tax return?

Some companies file their returns and receive refunds shortly afterward. No follow-up. No questions. No drama. Others, however, receive a polite message from the Thai Revenue Department (TRD) informing them that their cases have been selected for a tax audit before any refund is released.

Same form. Same deadline. Very different outcomes.

So what makes the difference?

More often than not, the answer lies in the Risk-Based Audit (RBA) system used by the TRD.

What Is Risk-Based Audit (RBA)?

“Every year, the TRD processes a large number of tax returns and refund requests. Auditing every single case in detail would be impractical and time-consuming.” Said Vachirawit Kaew-udom, Tax Director in Tax Controversy, Forvis Mazars Thailand

That is why the TRD applies a Risk-Based Audit system. The system helps assess the relative risk level of each taxpayer and determines which cases may require closer review.

In practice:

Low-risk taxpayers, often referred to as “good taxpayers,” may receive refunds without undergoing a detailed audit.
Higher-risk taxpayers, based on certain indicators, may be subject to a tax audit before their refunds are approved.

Importantly, RBA is not limited to refund cases. It is also a key tool used by the TRD to select taxpayers for random or targeted tax audits, even when no refund is claimed.

How Does the RBA System Work?

The exact criteria used by the RBA system are confidential. However, it is widely understood that the system evaluates a large number of risk indicators using information from tax filings and other available data sources.

These indicators are not fixed. They are reviewed and adjusted periodically and tailored based on economic conditions, policy focus, and audit priorities in a given year.

This approach allows the TRD to allocate audit resources more efficiently and focus attention on filings that may warrant closer review.

Common Factors That May Trigger RBA Attention

Based on practical experience, the following factors may increase the likelihood of a taxpayer being flagged under the RBA system. While they do not automatically result in an audit, they may prompt additional questions.

Significant Retained Earnings

A substantial amount of retained earnings can attract attention, particularly when it is not clearly supported by business activities. The TRD may seek to understand whether this reflects profit shifting or other tax-sensitive transactions.

This has become increasingly common, especially for companies with frequent overseas payments to related parties.

Discrepancies with External Data Sources

The RBA system does not rely solely on information reported in tax returns. It may cross-check data against other government databases, such as Customs Department records.

For example, material differences between export figures reported in VAT returns and customs data can lead to further inquiries. Aligning information across filings helps reduce this risk.

Unusual Expense Presentation in PND 50

How expenses are grouped and reported in a corporate income tax return (PND 50) matters more than many companies expect.

Certain expense categories, such as entertainment expenses, are subject to specific deductibility limits under Thai tax law. Amounts that exceed expected thresholds or lack sufficient explanation may trigger follow-up questions and potentially broaden the scope of an audit.

Final Thoughts

The examples discussed above represent only part of what the RBA system may consider, and the TRD’s internal assessment methods continue to evolve.

The good news is that many potential risks can be identified and addressed early. A structured review can help companies better understand their risk profile under the RBA framework and reduce unexpected scrutiny.

Forvis Mazars in Thailand regularly assists companies in reviewing tax positions through an RBA-focused lens. This includes identifying potential risk areas and supporting proactive remediation before any questions arise from the tax authorities.

In tax matters, preparation and clarity go a long way. It is always better to check your health before seeing the doctor.

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