泰國員工做假收據的處理方式 How to Handle Employees Making Fake Receipts

一、問題背景

在泰國，公司日常運營中常涉及各種費用報銷。若員工故意偽造收據以謀取報銷，不僅會造成公司財務損失，還可能涉及刑事責任，對公司與員工雙方都存在風險。

Background

In Thailand, companies often deal with expense reimbursements in daily operations. If an employee deliberately fabricates receipts for reimbursement, it can cause financial losses and may also involve criminal liability, creating risks for both the company and the employee.

二、法律層面

1. 偽造文書罪（泰國刑法 Section 264–268）
2. • 員工若製作或使用假收據，屬於偽造文書罪。
   • 最高可處 3 年徒刑或罰金；若涉及官方文件，最高可達 5–7 年徒刑。
2. 詐欺罪（泰國刑法 Section 341）
3. • 以假收據謀取金錢利益，亦可能構成詐欺罪。
   • 最高處 3 年徒刑或罰金。
3. 稅務風險
4. • 公司若誤將假收據入帳報稅，可能被稅務局追繳稅款及罰金。

Legal Aspect

1. Forgery of Documents (Thai Penal Code Sections 264–268)
2. • Creating or using fake receipts is considered forgery.
   • Punishable by up to 3 years imprisonment or a fine; if official documents are involved, up to 5–7 years imprisonment.
2. Fraud (Thai Penal Code Section 341)
3. • Using fake receipts to obtain money may also constitute fraud.
   • Punishable by up to 3 years imprisonment or a fine.
3. Tax Risks
4. • If the company unknowingly includes fake receipts in tax filings, the Revenue Department may impose back taxes and penalties.

三、公司應對措施

1. 立即調查
2. • 成立內部調查小組，確認收據真偽。
   • 向供應商或銀行查核轉帳紀錄。
2. 分工管控
3. • 會計負責記帳，出納負責付款，避免一人同時掌握。
   • 報銷必須提供 銀行轉帳憑證 或 正式發票（OR）。
3. 紀律處分
4. • 若證實員工違規，依公司規章給予警告、解僱。
   • 涉及刑事責任時，必要時向警方報案。
4. 制度預防
5. • 定期內部稽核，建立報銷標準作業流程（SOP）。
   • 重要支出需二人或三人審批。

Company Measures

1. Immediate Investigation
2. • Set up an internal investigation team to verify receipts.
   • Cross-check with vendors or bank transfer records.
2. Separation of Duties
3. • Accountants handle bookkeeping, cashiers handle payments, preventing one person from controlling both.
   • Reimbursements must include bank transfer slips or official receipts (OR).
3. Disciplinary Actions
4. • If proven, apply disciplinary measures such as warnings or termination.
   • If criminal, report to the police if necessary.
4. Preventive System
5. • Conduct regular internal audits and establish clear reimbursement SOPs.
   • Require dual or triple approvals for significant expenses.

四、結論

假收據不僅是內部紀律問題，也是嚴重的法律問題。企業必須兼顧法律追訴與內部管控，才能降低風險、維護公司財務安全。

Conclusion

Fake receipts are not just an internal discipline issue but also a serious legal matter. Companies must balance legal actions and internal controls to minimize risks and safeguard financial security.