Election Commission of Thailand

No.31/2026 28 September 2026: Final Deadline for Bangkok and Pattaya Election Candidates to Submit Election Income and Expenditure Accounts

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22 July 2026

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28 September 2026: Final Deadline for Bangkok and Pattaya Election Candidates to Submit Election Income and Expenditure Accounts

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The Office of the Election Commission of Thailand (ECT) wishes to remind all candidates for the election of the Governor of the Bangkok Metropolitan Administration, Members of the Bangkok Metropolitan Administration Council, Pattaya City Mayor, and Members of the Pattaya City Council that they are required to submit their election income and expenditure accounts, together with all relevant supporting documents, to the Provincial Election Director within 90 days from the election day. The accounts must be complete, accurate, and truthful.

The statutory deadline for submission falls on Saturday, 26 September 2026. However, as 26–27 September 2026 are official public holidays, Monday, 28 September 2026, being the first official working day thereafter, shall be regarded as the final day for submitting election income and expenditure accounts.

Candidates may submit their election income and expenditure accounts through one of the following channels:

1. In person at the Provincial Office of the Election Commission of Thailand, or by authorising another person in writing to submit the documents on their behalf.

2. By registered mail through Thailand Post Co., Ltd. The date of the official postal postmark issued by Thailand Post shall be deemed the date of submission to the Provincial Election Director. Submission through private courier services is not permitted.

3. By electronic mail (E-mail) to the designated e-mail address of the Provincial Office of the Election Commission of Thailand, together with all required supporting documents. The date on which the e-mail is sent shall be deemed the date of submission. Candidates are required to retain the original documents for verification purposes.

The required documents are as follows:

1. Election Income and Expenditure Account (Form Sor.Thor. 1/13 (A));

2. Statement of Election Income (Form Sor.Thor./Por.Thor. 1/13 (B)); and

3. Statement of Election Expenditure (Form Sor.Thor./Por.Thor. 1/13 (C)).

4. Accured Expense Statement (if any) (Form Sor.Thor./Por.Thor. 1/13 (D)) (Attachment);

5. Receipt / Record of Property Received (Form Sor.Thor./Por.Thor. 1/13 (E)) (Attachment);

6. Receipt Form (Form Sor.Thor./Por.Thor. 1/13 (F)) (Attachment);

7. Certificate of Payment (Form Sor.Thor./Por.Thor. 1/13 (G)) (Attachment).

The Statement of Election Income, Statement of Election Expenditure, and Accured Election Expenses Statement must be accompanied by supporting documentary evidence for each transaction recorded in the accounts.

The Office of the Election Commission of Thailand (ECT) wishes to emphasise that any candidate whose election expenditure exceeds the expenditure limit prescribed by the Provincial Election Director shall be liable to imprisonment for a term of one to five years, a fine of THB 20,000 to THB 100,000, or a fine equivalent to three times the amount by which the expenditure exceeds the prescribed limit, whichever is greater, or both imprisonment and a fine. In addition, the court shall order the revocation of the candidate's electoral rights for a period of ten years, pursuant to Section 127 of the Election of Members of Local Assemblies or Local Administrators Act, B.E. 2562 (2019), as amended.

Any candidate who fails to submit the election income and expenditure accounts to the Election Commission within the prescribed period, or who intentionally submits incomplete or inaccurate documents or supporting evidence, shall be liable to imprisonment for a term not exceeding two years, a fine not exceeding THB 40,000, or both. The court shall also order the revocation of the candidate's electoral rights for a period of five years.

In tcase the submitted election income and expenditure acconts are false, a candidate shall be liable to imprisonment for a term of one to five years and a fine of THB 20,000 to
THB 100,000 and the court shall order the revocation of the candidate’s electoral rights for
a period of ten years, pursuant to Section 128 on the Election of Members of Local Assemblies or Local Administrators Act, B.E. 2562 (2019), as amend

ed.

Further information is available on the website of the Office of the Election Commission of Thailand at www.ect.go.th, from the Provincial Offices of the Election Commission of Thailand, or contact the Election Commission Hotline at 1444.

 

Handbook on the Preparation of Statements of Election Receipts and Expenditures for the Election of Members of Local Assemblies or Local Administrators

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