泰国公司法下股东与董事相关条款介绍

胡星律师

泰国公司法规定于泰国民法典Book III, Title XXII Partnership and Companies, Chapter IV(Part I to Part XII), V&VI, Section 1096-1273. 共178条，国内公司法共218条。就泰国公司法有关股东和董事权力和责任的规定，不同于国内公司法以及需引起中国投资人注意的条款，解读如下。
Section 1101. The liability of the directors of a limited company may be unlimited.
In such case, a statement to that effect must be inserted in the memorandum.
The unlimited liability of a director terminates at the expiration of two years after the date at which he ceased to hold office.
泰国公司法要求有限公司的董事承担无限责任，并在公司章程中作此声明。自不再担任董事职务起满2年，董事的无限责任终止。
国内公司法下无此规定，只在第147条规定董事对公司负有忠实和勤勉义务。从这点看，泰国公司法对董事的要求更严格，通篇泰国公司法读下来，也会发现对董事的义务、职责规定更详细，比如细节到发起人会议召开后，发起人将公司业务交接给董事，此时董事有义务敦促发起人缴纳其认缴出资额。

Section 1110.The directors shall thereupon cause the promoters and subscribers to pay forthwith upon each share payable in money such amount, not less than twenty-five per cent, as provided by the prospectus, notice, advertisement or invitation.
Section 1111.When the amount mentioned in Section 1110 has been paid, the directors must apply for the registration of the company.
泰国公司法是实缴制，公司注册前需实缴至少25%认缴额。
我国公司法在2013年修正前有类似规定（注册前实缴至少20%，剩余部分2年内缴足），修正后为认缴制。实缴制向认缴制过渡，给予股东更大的出资自主权，当然，同时也依赖于更良好的信用体系和法治环境。
Section 1129. Shares are transferable without the assets of the company unless, in case of shares entered in a name certificate, it is otherwise provided in the regulations of the company.
The transfer of shares entered in a name certificate is void (/void) unless made in writing and signed by the transferor and the transferee whose signatures shall be certified by one witness at least.
Such transfer is invalid as against the company and third person until the fact of the transfer and the name and address of the transferee are entered in the register of shareholders.
泰国公司法下股份可转让，转让人与受让人应签订书面协议，并由至少一名见证人进行见证。受让人的名字载于股东名册后始能对抗第三人。
我国公司法的要求类似，但无见证要求。在其他很多国家，都可由律师见证，甚至非律师第三人见证，方便快捷；而在我国，若涉及见证业务，一般要求在公证处进行公证，受限于公证处诸多条框的限制。
Section 1133. The transferor of a share not fully paid up continues to be liable for the full amount unpaid thereon, provided that:
1. No transferor shall be liable in respect to any obligation of the company incurred after the transfer.
No action against the transferor for such liability can be entered later than two years after the transfer has been entered in the register of shareholders.
泰国公司法下股票转让人，对股票转让前的公司义务，在出资额未实缴部分范围内，继续承担责任。但新股东载于股东名册满2年后，转让人将无需承担责任。
我国公司法有类似规定，但没有2年有效期之说。从这一点看，泰国公司法规定的更细致，规定2年的时效，有助于防止长时间义务处于不确定状态，提升市场交易活跃度。
Section 1143. A limited company may not own its own shares or take them in pledge.
泰国公司法规定有限公司不得持有自身股票，也不得将其质押给自身。
我国公司法下，有限责任公司不得持有自身股权，股份有限公司在第142条规定的减资、股权激励等例外情况下可收购本公司股份，第142条亦要求股份有限公司不得接受自身股票为质押权的标的。
因此，两国规定类似。这点也好理解，如果公司可任意持有自身股票，或将股票质押给公司本身，那有限责任公司之基石“股东与公司责任相分离”将被破坏；“刺破公司面纱”也无从谈起，“面纱“都没了，“刺破”何从谈起？
Section 1144. Every limited company shall be managed by a director or directors under the control of the general meeting of shareholder and according to the regulations of the company.
Section 1145. After registration of the company, no regulations may be made and no additions to or alterations of the regulations or of the contents of the memorandum may be adopted except by passing a special resolution.
Section 1146. It shall be the duty of the company to cause to be registered every new regulation, addition or alteration within fourteen days after the date of the special resolution.
泰国有限公司根据公司规章制度(“the regulations”)在股东会议(“general meeting”)的控制下，由一名或多名董事进行管理。公司规章制度的制订、以及规章制度和章程内容的增加或修改，应经过特别决议通过，并于决议日后14日内进行注册。
我国公司法没有要求规章制度进行登记，但泰国公司法下规章制度的内容，在我国多见于章程之中。
Section 1151. A director can be appointed or removed only by a general meeting.
Section 1152.At the first ordinary meeting after the registration of the company and at the first ordinary meeting in every subsequent year one-third of the directors, or, if their number is not a multiple of three, then the number nearest to one-third must retire from office.
Section 1153. Any director who whishes to resign from his post shall tender his resignation letter to the company. The resignation shall take effect from the date of resignation letter reaches the company.
The director who resigns under paragraph one here of may notify the Registrar of his resignation.
董事与股东之间，本质上是委托关系，在泰国和国内法下，董事都由股东任命、免除。
在国内实务中，常见董事辞职僵局，即股东有意逃避不回复、不配合董事的辞职，造成董事一直无法将其在市场监管局公司注册处的登记予以除名，容易产生相关纠纷，比如，董事对其已提出辞职意向后所发生的公司对外恶意债务，到底有何责任？
在泰国公司法下，要求每年第一次股东定期会议(“ordinary meeting”)，必须1/3董事退任；想辞职的董事，可向公司提交辞职信，自提交之日辞职生效，并同时可通知注册处其辞职意向。泰国法的规定，有利于破除我国类似董事辞职僵局。当然，另一方面讲，对持续经营良好的企业，强制要求1/3董事每年进行更换，不利于董事会将企业战略长期贯彻执行下去。
Section 1154. If a director becomes bankrupt or incapacitated, his office is vacated.
Section 1155.Any vacancy occurring in the board of directors otherwise than by rotation may be filled up by the directors, but any person so appointed shall retain his office during such time only as the vacating directorwas entitled to retain the same.
Section 1156. If a general meeting removes a director before the expiration of his period of office, and appoints another person in his stead, the person so appointed shall retain his office during such time only as the removed director was entitled to retain the same.
这两条写的晦涩，通俗一点讲，就是新任的权力不能超过前任。当董事因为破产、丧失民事行为能力而丧失董事资格，或被股东决议免职，新任董事所享有的董事权力，受限于前任董事的权力范围。
这两点体现了泰国公司法的细致之处，在国内公司法下没有类似规定。在股东结构复杂的公司，董事会中诸多董事各自的权力，会有差异。若出现董事更换情况，而股东决议只是按照市场监管局的范本，草草写了某某于某日接替某某成为公司新董事，那么，新任董事的权力范围，是与前任董事一样，还是与其他现任董事一样？对此显然会产生争议。
Section 1159. The subsisting directors may act notwithstanding any vacancy among them but, if and so long as their number is reduced below the number necessary to form a quorum, the subsisting directors may act for the purpose of increasing the number of directors to that number, or of summoning a general meeting of the company but for no other purpose.
Section 1162. A director may at any time summon a meeting of directors.
国内公司法下董事会的召集要求至少1/2董事，而泰国公司法下任何董事都可召集董事会，而且当董事会人数低于法定人数时(quorum)，有权召集股东会议。
泰国公司法有利于打破当董事会陷入低效时的僵局，更灵活。当然弊端是，若被滥用，会导致其他董事时间和精力的资源浪费。
Section 1166. All acts done by a director shall, notwithstanding that it be afterwards discovered that there was some defect in his appointment, or that he was disqualified, be as valid as if such person had been duly appointed and was qualified to be a director.
这条很有意思，即使某董事后续被发现其任命存在瑕疵、或被剥夺董事资格，在此之前其行为都视为其被适当任命并有董事资格之人士所作出的行为。
国内公司法没有类似规定。泰国公司法的规定，有助于减少因董事适格触发的其重大商业决定有效性之争议。但对于善意第三方来讲，在交易之时对董事适格性的尽职调查，更要保持警惕性，因为后续不能拿“适格性”这个点来进行反驳。
Section 1168. The directors must in their conduct of the business apply the diligence of a careful business man. In particular they are jointly responsible:
1. For the payment of shares by the shareholders being actually made;
2. For the existence and regular keeping of the books and documents prescribed by law;
3. For the proper distribution of the dividend or interest as prescribed by law;
4. For the proper enforcement of resolutions of the general meetings.
A director must not without the consent of the general meeting of shareholders, undertake commercial transactions of the same nature as and competing with that of the company, either on his own account or that of a third person, nor may he be a partner with unlimited liability in another concern carrying on business of the same nature as and competing with that of the company.
本条规定了董事审慎义务及主要职责，以及不能同业竞争。国内公司法有类似规定。
Section 1170. When the acts of a director have been approved by a general meeting, such director is no longer liable for the said acts to the shareholders who have approved them, or to the company.
本条可视为董事“安全港”豁免条款。前面我们提到Section1101条规定董事承担无限责任，但本条有规定，在董事获得股东会议批准后，就批准事项，董事不再为此向批准股东、公司承担责任。
国内公司法没有类似规定。实务中，股东的批准当然是董事申辩其应免责的有力证据。但是，股东仍可申辩，即使股东批准了，董事仍应尽其审慎勤勉义务，因此董事仍应承担部分责任。
结语
泰国公司法后面章节讲述了股东会议程序、公司资产负债表、分红与留存收益、账簿、审计、增减资、公司解散与清算等相关规定，在此不展开论述了。
最后题外话，引用公众号“睡前消息编辑部”11月28日文章，“与红黄衫军时代不同，泰国可能现在已经站在了历史的十字路口”。有兴趣了解泰国近百年君主立宪制发展历史和数次政治变革的，可去看公众号第197期视频，说不定投资泰国时在商业合作伙伴面前多一点法律之外的谈资呢。



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