{"id":1523,"date":"2026-08-11T11:45:49","date_gmt":"2026-08-11T04:45:49","guid":{"rendered":"https:\/\/dlwthailand.com\/?page_id=1523"},"modified":"2026-08-13T15:51:37","modified_gmt":"2026-08-13T08:51:37","slug":"late-filing-penalty-calculator","status":"publish","type":"page","link":"https:\/\/dlwthailand.com\/en\/late-filing-penalty-calculator\/","title":{"rendered":"\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e04\u0e49\u0e32\u0e07\u0e1b\u0e34\u0e14\u0e07\u0e1a\u0e21\u0e32\u0e2b\u0e25\u0e32\u0e22\u0e1b\u0e35 \u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e15\u0e2d\u0e19\u0e19\u0e35\u0e49\u0e40\u0e17\u0e48\u0e32\u0e44\u0e2b\u0e23\u0e48\u0e41\u0e25\u0e49\u0e27?"},"content":{"rendered":"\t\t<div data-elementor-type=\"wp-page\" data-elementor-id=\"1523\" class=\"elementor elementor-1523\" data-elementor-post-type=\"page\">\n\t\t\t\t<div data-particle_enable=\"false\" data-particle-mobile-disabled=\"false\" class=\"elementor-element elementor-element-54d4ea8 e-flex e-con-boxed e-con e-parent\" 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data-element_type=\"widget\" data-e-type=\"widget\" data-widget_type=\"html.default\">\n\t\t\t\t\t<link rel=\"preconnect\" href=\"https:\/\/fonts.googleapis.com\">\n<link href=\"https:\/\/fonts.googleapis.com\/css2?family=Kanit:wght@500;600;700&family=Sarabun:wght@400;500;600;700&display=swap\" rel=\"stylesheet\">\n<style>\n  :root{\n    --ink:#334155; --paper:#F8F3EF; --panel:#FFFFFF;\n    --teal:#10305C; --teal-deep:#041737; --teal-soft:#E4EAF2;\n    --gold:#F5A623; --gold-soft:#FDECCD;\n    --coral:#C1553B; --coral-soft:#F3DCD4;\n    --line-green:#019B40; --line:#E4DDD4; --muted:#697487;\n  }\n  .latepenalty-wrap, .latepenalty-wrap *{box-sizing:border-box;}\n  .latepenalty-wrap{max-width:1120px;margin:0 auto;padding:32px 20px 64px;background:var(--paper);color:var(--ink);font-family:'Sarabun',sans-serif;-webkit-font-smoothing:antialiased;}\n\n  .masthead{ border-bottom:2px solid var(--teal); padding-bottom:20px; margin-bottom:24px; }\n  .masthead .eyebrow{ display:inline-flex; 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justify-content:center; width:22px;height:22px; border-radius:50%; background:var(--teal); color:#fff; font-size:12px; font-weight:700; flex-shrink:0; }\n\n  .latepenalty-wrap label{ display:block; font-size:13px; font-weight:600; color:var(--teal-deep); margin:0 0 6px; }\n  .field{ margin-bottom:14px; }\n  .field .hint{ font-size:12px; color:var(--muted); margin-top:5px; font-weight:400; line-height:1.5; }\n  .row2{ display:grid; grid-template-columns:1fr 1fr; gap:12px; }\n  .row3{ display:grid; grid-template-columns:1fr 1fr 1fr; gap:12px; }\n  @media (max-width:520px){ .row3{grid-template-columns:1fr;} }\n\n  .date-fields{\n    display:grid; gap:8px;\n    grid-template-columns:88px minmax(150px,1fr) 100px;\n    grid-template-areas:\"day month year\";\n  }\n  .date-fields .fd-day{ grid-area:day; }\n  .date-fields .fd-month{ grid-area:month; }\n  .date-fields .fd-year{ grid-area:year; }\n  @media (max-width:480px){\n    .date-fields{\n      grid-template-columns:1fr 1fr;\n      grid-template-areas:\"month month\" \"day year\";\n    }\n  }\n\n  .latepenalty-wrap input[type=number], .latepenalty-wrap input[type=text], .latepenalty-wrap input[type=date], .latepenalty-wrap select{\n    width:100%; padding:10px 11px; border:1.5px solid var(--line); border-radius:9px;\n    font-family:'Sarabun',sans-serif; font-size:14.5px; color:var(--ink); background:#fff;\n  }\n  .latepenalty-wrap select{ appearance:none; cursor:pointer;\n    background-image:url(\"data:image\/svg+xml;utf8,<svg xmlns='http:\/\/www.w3.org\/2000\/svg' width='14' height='14' viewBox='0 0 24 24' fill='none' stroke='%236E6A5E' stroke-width='2'><path d='M6 9l6 6 6-6'\/><\/svg>\");\n    background-repeat:no-repeat; background-position:right 12px center; padding-right:34px;\n  }\n  .latepenalty-wrap input:focus, .latepenalty-wrap select:focus{ outline:none; border-color:var(--teal); }\n\n  .toggle-row{ display:flex; align-items:center; justify-content:space-between; padding:9px 0; border-bottom:1px solid var(--line); }\n  .toggle-row:last-child{ border-bottom:none; }\n  .toggle-row .tr-label{ font-size:13px; font-weight:600; color:var(--ink); }\n  .switch{ position:relative; width:38px;height:22px; flex-shrink:0; background:var(--line); border-radius:100px; cursor:pointer; transition:background .15s ease; }\n  .switch.on{ background:var(--line-green); }\n  .switch .knob{ position:absolute; top:2px;left:2px; width:18px;height:18px; border-radius:50%; background:#fff; transition:transform .15s ease; box-shadow:0 1px 2px rgba(0,0,0,.2); }\n  .switch.on .knob{ transform:translateX(16px); }\n\n  .pending-year-item{ background:var(--paper); border:1.5px solid var(--line); border-radius:12px; margin-bottom:10px; overflow:hidden; }\n  .pending-year-item.checked{ border-color:var(--coral); }\n  .py-header{ display:flex; align-items:center; gap:10px; padding:13px 16px; cursor:pointer; user-select:none; }\n  .py-header .py-box{ width:19px;height:19px; border-radius:5px; border:1.5px solid var(--line); flex-shrink:0; display:flex; align-items:center; justify-content:center; background:#fff; }\n  .pending-year-item.checked .py-box{ background:var(--coral); border-color:var(--coral); }\n  .pending-year-item.checked .py-box:after{ content:\"\u2713\"; color:#fff; font-size:12px; font-weight:700; }\n  .py-header .py-label{ font-family:'Kanit',sans-serif; font-size:13.5px; font-weight:600; color:var(--teal-deep); }\n  .badge-expired{ display:inline-block; margin-left:6px; font-family:'Kanit',sans-serif; font-size:10px; font-weight:600; padding:3px 9px; border-radius:100px; vertical-align:middle; }\n  .badge-expired.dbd{ background:#E1F3E8; color:#0F5B32; }\n  .badge-expired.rd{ background:var(--gold-soft); color:#8A5A0E; }\n  .py-body{ display:none; padding:0 16px 16px; }\n  .pending-year-item.checked .py-body{ display:block; }\n\n  .calc-btn{\n    width:100%; margin-top:8px; font-family:'Kanit',sans-serif; background:var(--coral); color:#fff;\n    border:none; font-weight:600; font-size:15.5px; padding:14px 18px; border-radius:9px; cursor:pointer;\n  }\n  .calc-btn:hover{ background:#A6432C; }\n\n  .result-placeholder{ text-align:center; padding:40px 10px; color:var(--muted); font-size:14px; }\n\n  .total-card{ background:var(--teal-deep); border-radius:14px; padding:24px; color:#fff; text-align:center; margin-bottom:18px; }\n  .total-card .t-label{ font-size:12.5px; letter-spacing:.06em; color:#F0B5A8; font-weight:600; text-transform:uppercase; margin-bottom:6px; }\n  .total-card .t-value{ font-family:'Kanit',sans-serif; font-size:clamp(30px,4vw,42px); font-weight:700; color:var(--gold); }\n  .total-card .t-sub{ font-size:12.5px; color:#C9D3E0; margin-top:8px; line-height:1.6; }\n  .total-card .t-tax-row{ font-size:13.5px; color:#F0B5A8; margin-top:10px; padding-top:10px; border-top:1px solid rgba(255,255,255,.2); }\n  .total-card .t-tax-row b, .total-card .t-grand-row b{ font-family:'Kanit',sans-serif; color:var(--gold); }\n  .total-card .t-grand-row{ font-size:15px; color:#fff; margin-top:6px; font-family:'Kanit',sans-serif; font-weight:600; }\n  .fine-line.tax-due{ background:var(--teal-soft); margin:6px -4px 0; padding:9px 4px; border-radius:8px; border-bottom:none; }\n  .fine-line.tax-due .fl-val{ color:var(--teal-deep); }\n  .fine-line.year-grand{ margin:2px -4px 0; padding:9px 4px 0; border-bottom:none; font-family:'Kanit',sans-serif; font-weight:700; }\n  .fine-line.year-grand .fl-val{ color:var(--coral); font-size:15px; }\n\n  .year-result{ margin-bottom:18px; }\n  .year-result:last-child{ margin-bottom:0; }\n  .collapsible-header{ display:flex; align-items:center; justify-content:space-between; gap:10px; cursor:pointer; padding:12px 14px; background:var(--paper); border-radius:10px; border:1px solid var(--line); user-select:none; }\n  .collapsible-header:hover{ background:var(--teal-soft); }\n  .collapsible-header .ch-left{ font-family:'Kanit',sans-serif; font-size:13.5px; font-weight:600; color:var(--teal-deep); }\n  .collapsible-header .ch-count{ font-size:11.5px; color:var(--muted); font-weight:400; font-family:'Sarabun',sans-serif; }\n  .collapsible-header .ch-chevron{ font-size:12px; color:var(--teal); transition:transform .18s ease; flex-shrink:0; }\n  .collapsible-header.open .ch-chevron{ transform:rotate(180deg); }\n  .collapsible-body{ display:none; padding:10px 4px 2px; }\n  .collapsible-body.open{ display:block; }\n  .fine-line{ display:flex; justify-content:space-between; padding:7px 0; font-size:13px; border-bottom:1px solid var(--line); }\n  .fine-line:last-child{ border-bottom:none; }\n  .fine-line .fl-label{ color:var(--ink); }\n  .fine-line .fl-label .sub{ display:block; font-size:11px; color:var(--muted); margin-top:1px; }\n  .fine-line .fl-val{ font-family:'Kanit',sans-serif; font-weight:600; white-space:nowrap; }\n  .fine-line.subtotal{ margin-top:4px; padding-top:10px; border-top:2px solid var(--line); font-weight:700; }\n  .fine-line.subtotal .fl-val{ color:var(--coral); font-size:15px; }\n  .fine-line.na .fl-val{ color:var(--muted); font-weight:400; }\n\n  .alert-box{ border-radius:12px; padding:13px 15px; font-size:12.5px; line-height:1.6; margin-bottom:14px; }\n  .alert-box.warn{ background:var(--coral-soft); color:#7A3324; }\n  .alert-box.info{ background:var(--gold-soft); color:#5A3F10; }\n  .alert-box b{ display:block; margin-bottom:3px; font-family:'Kanit',sans-serif; font-size:13px; }\n\n  .cta{ background:var(--teal); border-radius:14px; padding:20px 22px; color:#fff; display:flex; align-items:center; justify-content:space-between; gap:16px; flex-wrap:wrap; margin-top:20px; }\n  .cta div h3{ font-family:'Kanit',sans-serif; margin:0 0 4px; font-size:16px; color:#fff; }\n  .cta div p{ margin:0; font-size:13px; color:#CBE0DE; max-width:46ch; }\n  .cta a{ font-family:'Kanit',sans-serif; background:var(--line-green); color:#fff; font-weight:600; font-size:13.5px; padding:11px 18px; border-radius:9px; text-decoration:none; white-space:nowrap; }\n\n  .disclaimer{ margin-top:20px; padding:16px 18px; border-radius:12px; background:#fff; border:1px dashed var(--line); font-size:12px; color:var(--muted); line-height:1.7; }\n  .disclaimer b{ color:var(--teal-deep); }\n  <\/style>\n<div class=\"latepenalty-wrap\">\n\n  <div class=\"masthead\">\n    <div class=\"eyebrow\">\u26a0 \u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32<\/div>\n    <h1>\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e04\u0e49\u0e32\u0e07\u0e1b\u0e34\u0e14\u0e07\u0e1a\u0e21\u0e32\u0e2b\u0e25\u0e32\u0e22\u0e1b\u0e35 \u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e15\u0e2d\u0e19\u0e19\u0e35\u0e49\u0e40\u0e17\u0e48\u0e32\u0e44\u0e2b\u0e23\u0e48\u0e41\u0e25\u0e49\u0e27?<\/h1>\n    <p>\u0e04\u0e33\u0e19\u0e27\u0e13\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32\u0e04\u0e23\u0e1a\u0e17\u0e38\u0e01\u0e2b\u0e19\u0e48\u0e27\u0e22\u0e07\u0e32\u0e19 (\u0e01\u0e23\u0e21\u0e1e\u0e31\u0e12\u0e19\u0e32\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e04\u0e49\u0e32 + \u0e01\u0e23\u0e21\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23) \u0e23\u0e2d\u0e07\u0e23\u0e31\u0e1a\u0e04\u0e49\u0e32\u0e07\u0e2b\u0e25\u0e32\u0e22\u0e1b\u0e35\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e01\u0e31\u0e19 \u0e40\u0e2b\u0e47\u0e19\u0e15\u0e31\u0e27\u0e40\u0e25\u0e02\u0e08\u0e23\u0e34\u0e07\u0e01\u0e48\u0e2d\u0e19\u0e15\u0e31\u0e14\u0e2a\u0e34\u0e19\u0e43\u0e08<\/p>\n  <\/div>\n\n  <div class=\"grid\">\n    <!-- LEFT: INPUTS -->\n    <div>\n      <div class=\"card\">\n        <h2><span class=\"num\">1<\/span>\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25<\/h2>\n        <div class=\"row2\">\n          <div class=\"field\">\n            <label>\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25<\/label>\n            <select id=\"entityType\">\n              <option value=\"company\">\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e08\u0e33\u0e01\u0e31\u0e14<\/option>\n              <option value=\"partnership\">\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19<\/option>\n            <\/select>\n          <\/div>\n          <div class=\"field\">\n            <label>\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23 (\u0e04\u0e19)<\/label>\n            <input type=\"text\" inputmode=\"numeric\" id=\"directorCount\" value=\"1\">\n            <div class=\"hint\">\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e1d\u0e31\u0e48\u0e07\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e04\u0e34\u0e14\u0e15\u0e48\u0e2d\u0e04\u0e19 \u0e22\u0e34\u0e48\u0e07\u0e21\u0e35\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23\u0e2b\u0e25\u0e32\u0e22\u0e04\u0e19 \u0e22\u0e34\u0e48\u0e07\u0e1b\u0e23\u0e31\u0e1a\u0e2a\u0e39\u0e07\u0e02\u0e36\u0e49\u0e19<\/div>\n          <\/div>\n        <\/div>\n        <div class=\"field\">\n          <label>\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17<\/label>\n          <div class=\"date-fields\">\n            <select id=\"incorpDay\" class=\"fd-day\"><\/select>\n            <select id=\"incorpMonth\" class=\"fd-month\">\n              <option value=\"1\">\u0e21\u0e01\u0e23\u0e32\u0e04\u0e21<\/option>\n              <option value=\"2\">\u0e01\u0e38\u0e21\u0e20\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c<\/option>\n              <option value=\"3\">\u0e21\u0e35\u0e19\u0e32\u0e04\u0e21<\/option>\n              <option value=\"4\">\u0e40\u0e21\u0e29\u0e32\u0e22\u0e19<\/option>\n              <option value=\"5\">\u0e1e\u0e24\u0e29\u0e20\u0e32\u0e04\u0e21<\/option>\n              <option value=\"6\">\u0e21\u0e34\u0e16\u0e38\u0e19\u0e32\u0e22\u0e19<\/option>\n              <option value=\"7\">\u0e01\u0e23\u0e01\u0e0e\u0e32\u0e04\u0e21<\/option>\n              <option value=\"8\">\u0e2a\u0e34\u0e07\u0e2b\u0e32\u0e04\u0e21<\/option>\n              <option value=\"9\">\u0e01\u0e31\u0e19\u0e22\u0e32\u0e22\u0e19<\/option>\n              <option value=\"10\">\u0e15\u0e38\u0e25\u0e32\u0e04\u0e21<\/option>\n              <option value=\"11\">\u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19<\/option>\n              <option value=\"12\">\u0e18\u0e31\u0e19\u0e27\u0e32\u0e04\u0e21<\/option>\n            <\/select>\n            <select id=\"incorpYear\" class=\"fd-year\"><\/select>\n          <\/div>\n        <\/div>\n        <div class=\"row2\">\n          <div class=\"field\">\n            <label>\u0e23\u0e2d\u0e1a\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e2a\u0e34\u0e49\u0e19\u0e2a\u0e38\u0e14\u0e40\u0e14\u0e37\u0e2d\u0e19<\/label>\n            <select id=\"fiscalMonth\">\n              <option value=\"1\">\u0e21\u0e01\u0e23\u0e32\u0e04\u0e21<\/option>\n              <option value=\"2\">\u0e01\u0e38\u0e21\u0e20\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c<\/option>\n              <option value=\"3\">\u0e21\u0e35\u0e19\u0e32\u0e04\u0e21<\/option>\n              <option value=\"4\">\u0e40\u0e21\u0e29\u0e32\u0e22\u0e19<\/option>\n              <option value=\"5\">\u0e1e\u0e24\u0e29\u0e20\u0e32\u0e04\u0e21<\/option>\n              <option value=\"6\">\u0e21\u0e34\u0e16\u0e38\u0e19\u0e32\u0e22\u0e19<\/option>\n              <option value=\"7\">\u0e01\u0e23\u0e01\u0e0e\u0e32\u0e04\u0e21<\/option>\n              <option value=\"8\">\u0e2a\u0e34\u0e07\u0e2b\u0e32\u0e04\u0e21<\/option>\n              <option value=\"9\">\u0e01\u0e31\u0e19\u0e22\u0e32\u0e22\u0e19<\/option>\n              <option value=\"10\">\u0e15\u0e38\u0e25\u0e32\u0e04\u0e21<\/option>\n              <option value=\"11\">\u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19<\/option>\n              <option value=\"12\" selected>\u0e18\u0e31\u0e19\u0e27\u0e32\u0e04\u0e21<\/option>\n            <\/select>\n            <div class=\"hint\">\u0e2a\u0e48\u0e27\u0e19\u0e43\u0e2b\u0e0d\u0e48\u0e04\u0e37\u0e2d\u0e18\u0e31\u0e19\u0e27\u0e32\u0e04\u0e21 \u0e41\u0e15\u0e48\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e25\u0e39\u0e01\u0e02\u0e2d\u0e07\u0e15\u0e48\u0e32\u0e07\u0e0a\u0e32\u0e15\u0e34\u0e1a\u0e32\u0e07\u0e41\u0e2b\u0e48\u0e07\u0e1b\u0e34\u0e14\u0e23\u0e2d\u0e1a\u0e15\u0e32\u0e21\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e41\u0e21\u0e48<\/div>\n          <\/div>\n          <div class=\"field\">\n            <label>\u0e1b\u0e34\u0e14\u0e07\u0e1a\u0e25\u0e48\u0e32\u0e2a\u0e38\u0e14\u0e1b\u0e35\u0e44\u0e2b\u0e19<\/label>\n            <select id=\"lastClosedFye\"><\/select>\n            <div class=\"hint\">\u0e23\u0e30\u0e1a\u0e1a\u0e08\u0e30\u0e2a\u0e23\u0e49\u0e32\u0e07\u0e23\u0e32\u0e22\u0e01\u0e32\u0e23\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e04\u0e49\u0e32\u0e07\u0e22\u0e37\u0e48\u0e19\u0e43\u0e2b\u0e49\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e40\u0e2d\u0e07\u0e14\u0e49\u0e32\u0e19\u0e25\u0e48\u0e32\u0e07 \u0e42\u0e14\u0e22\u0e2d\u0e34\u0e07\u0e08\u0e32\u0e01\u0e1b\u0e35\u0e19\u0e35\u0e49<\/div>\n          <\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"card\">\n        <h2><span class=\"num\">2<\/span>\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e08\u0e30\u0e14\u0e39\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a<\/h2>\n        <div id=\"pendingYearsArea\">\n          <div class=\"hint\" style=\"margin:0;\">\u0e01\u0e23\u0e2d\u0e01\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e41\u0e25\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e25\u0e48\u0e32\u0e2a\u0e38\u0e14\u0e17\u0e35\u0e48\u0e1b\u0e34\u0e14\u0e41\u0e25\u0e49\u0e27\u0e14\u0e49\u0e32\u0e19\u0e1a\u0e19\u0e01\u0e48\u0e2d\u0e19 \u0e23\u0e30\u0e1a\u0e1a\u0e08\u0e30\u0e41\u0e2a\u0e14\u0e07\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e04\u0e49\u0e32\u0e07\u0e22\u0e37\u0e48\u0e19\u0e43\u0e2b\u0e49\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e15\u0e23\u0e07\u0e19\u0e35\u0e49<\/div>\n        <\/div>\n        <button type=\"button\" class=\"calc-btn\" id=\"calcBtn\">\u0e04\u0e33\u0e19\u0e27\u0e13\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a<\/button>\n      <\/div>\n    <\/div>\n\n    <!-- RIGHT: RESULTS -->\n    <div>\n      <div class=\"card\">\n        <h2 style=\"margin-bottom:16px;\"><span class=\"num\">3<\/span>\u0e1c\u0e25\u0e01\u0e32\u0e23\u0e04\u0e33\u0e19\u0e27\u0e13<\/h2>\n        <div id=\"resultArea\">\n          <div class=\"result-placeholder\">\u0e01\u0e23\u0e2d\u0e01\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e14\u0e49\u0e32\u0e19\u0e0b\u0e49\u0e32\u0e22 \u0e41\u0e25\u0e49\u0e27\u0e01\u0e14 \"\u0e04\u0e33\u0e19\u0e27\u0e13\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\" \u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e14\u0e39\u0e1c\u0e25<\/div>\n        <\/div>\n      <\/div>\n\n      <div class=\"cta\">\n        <div>\n          <h3>\u0e43\u0e2b\u0e49 DLW Consultants \u0e0a\u0e48\u0e27\u0e22\u0e1b\u0e34\u0e14\u0e07\u0e1a\u0e41\u0e25\u0e30\u0e25\u0e14\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a<\/h3>\n          <p>\u0e22\u0e34\u0e48\u0e07\u0e1b\u0e25\u0e48\u0e2d\u0e22\u0e44\u0e27\u0e49\u0e19\u0e32\u0e19 \u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e22\u0e34\u0e48\u0e07\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e02\u0e36\u0e49\u0e19\u0e17\u0e38\u0e01\u0e40\u0e14\u0e37\u0e2d\u0e19 \u0e17\u0e35\u0e21\u0e1a\u0e31\u0e0d\u0e0a\u0e35 DLW \u0e0a\u0e48\u0e27\u0e22\u0e27\u0e32\u0e07\u0e41\u0e1c\u0e19\u0e1b\u0e34\u0e14\u0e07\u0e1a\u0e22\u0e49\u0e2d\u0e19\u0e2b\u0e25\u0e31\u0e07\u0e43\u0e2b\u0e49\u0e04\u0e23\u0e1a\u0e41\u0e25\u0e30\u0e16\u0e39\u0e01\u0e15\u0e49\u0e2d\u0e07<\/p>\n        <\/div>\n        <a href=\"https:\/\/lin.ee\/tIuRROX\" target=\"_blank\" rel=\"noopener\">\u0e41\u0e2d\u0e14\u0e44\u0e25\u0e19\u0e4c\u0e1b\u0e23\u0e36\u0e01\u0e29\u0e32\u0e40\u0e23\u0e32<\/a>\n      <\/div>\n\n      <div class=\"disclaimer\">\n        <b>\u0e2b\u0e21\u0e32\u0e22\u0e40\u0e2b\u0e15\u0e38:<\/b> \u0e15\u0e31\u0e27\u0e40\u0e25\u0e02\u0e19\u0e35\u0e49\u0e40\u0e1b\u0e47\u0e19\u0e01\u0e32\u0e23\u0e1b\u0e23\u0e30\u0e21\u0e32\u0e13\u0e01\u0e32\u0e23\u0e15\u0e32\u0e21\u0e2d\u0e31\u0e15\u0e23\u0e32\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e17\u0e32\u0e07\u0e01\u0e32\u0e23\u0e02\u0e2d\u0e07\u0e01\u0e23\u0e21\u0e1e\u0e31\u0e12\u0e19\u0e32\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e04\u0e49\u0e32\u0e41\u0e25\u0e30\u0e01\u0e23\u0e21\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23\u0e40\u0e17\u0e48\u0e32\u0e19\u0e31\u0e49\u0e19 <b>\u0e44\u0e21\u0e48\u0e23\u0e27\u0e21\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e0a\u0e33\u0e23\u0e30\u0e08\u0e23\u0e34\u0e07<\/b> (\"\u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e34\u0e48\u0e21\" \u0e17\u0e35\u0e48\u0e41\u0e2a\u0e14\u0e07\u0e04\u0e37\u0e2d\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e04\u0e27\u0e32\u0e21\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32 \u0e2d\u0e34\u0e07\u0e08\u0e32\u0e01\u0e22\u0e2d\u0e14\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e04\u0e38\u0e13\u0e01\u0e23\u0e2d\u0e01\u0e40\u0e2d\u0e07 \u0e44\u0e21\u0e48\u0e43\u0e0a\u0e48\u0e22\u0e2d\u0e14\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e04\u0e33\u0e19\u0e27\u0e13\u0e43\u0e2b\u0e49) \u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e01\u0e23\u0e13\u0e35\u0e44\u0e21\u0e48\u0e08\u0e31\u0e14\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e2d\u0e19\u0e38\u0e21\u0e31\u0e15\u0e34\u0e07\u0e1a\u0e20\u0e32\u0e22\u0e43\u0e19\u0e01\u0e33\u0e2b\u0e19\u0e14\u0e40\u0e1b\u0e47\u0e19\u0e14\u0e38\u0e25\u0e22\u0e1e\u0e34\u0e19\u0e34\u0e08\u0e02\u0e2d\u0e07\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48 (\u0e2a\u0e39\u0e07\u0e2a\u0e38\u0e14\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19\u0e17\u0e35\u0e48\u0e41\u0e2a\u0e14\u0e07 \u0e44\u0e21\u0e48\u0e43\u0e0a\u0e48\u0e22\u0e2d\u0e14\u0e15\u0e32\u0e22\u0e15\u0e31\u0e27) \u0e41\u0e25\u0e30\u0e2b\u0e32\u0e01\u0e04\u0e49\u0e32\u0e07\u0e19\u0e32\u0e19\u0e08\u0e19\u0e40\u0e01\u0e34\u0e19\u0e2d\u0e32\u0e22\u0e38\u0e04\u0e27\u0e32\u0e21\u0e2d\u0e32\u0e08\u0e21\u0e35\u0e01\u0e32\u0e23\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e04\u0e14\u0e35\u0e2d\u0e32\u0e0d\u0e32\u0e40\u0e1e\u0e34\u0e48\u0e21\u0e40\u0e15\u0e34\u0e21\u0e19\u0e2d\u0e01\u0e40\u0e2b\u0e19\u0e37\u0e2d\u0e08\u0e32\u0e01\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a \u0e01\u0e23\u0e38\u0e13\u0e32\u0e1b\u0e23\u0e36\u0e01\u0e29\u0e32\u0e17\u0e35\u0e21\u0e1a\u0e31\u0e0d\u0e0a\u0e35 DLW \u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a\u0e22\u0e2d\u0e14\u0e08\u0e23\u0e34\u0e07\u0e01\u0e48\u0e2d\u0e19\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e01\u0e32\u0e23\n      <\/div>\n\n    <\/div>\n  <\/div>\n<\/div>\n\n<script>\n(function(){\n  var els = {\n    entityType: document.getElementById('entityType'),\n    directorCount: document.getElementById('directorCount'),\n    incorpDay: document.getElementById('incorpDay'),\n    incorpMonth: document.getElementById('incorpMonth'),\n    incorpYear: document.getElementById('incorpYear'),\n    fiscalMonth: document.getElementById('fiscalMonth'),\n    lastClosedFye: document.getElementById('lastClosedFye'),\n    pendingYearsArea: document.getElementById('pendingYearsArea'),\n    calcBtn: document.getElementById('calcBtn'),\n    resultArea: document.getElementById('resultArea')\n  };\n\n  function num(el){ return parseFloat((el.value||'').replace(\/,\/g,'')) || 0; }\n  function formatFieldLive(el){\n    var raw = num(el);\n    el.value = raw ? raw.toLocaleString('th-TH') : '';\n  }\n  els.directorCount.addEventListener('input', function(){ formatFieldLive(els.directorCount); });\n  function fmt(n){ return Math.round(n).toLocaleString('th-TH'); }\n  function todayStr(){\n    var d = new Date();\n    return d.getFullYear()+'-'+String(d.getMonth()+1).padStart(2,'0')+'-'+String(d.getDate()).padStart(2,'0');\n  }\n  function daysBetween(d1, d2){ return Math.round((d2 - d1) \/ (1000*60*60*24)); }\n  function addDays(date, days){ var d = new Date(date); d.setDate(d.getDate()+days); return d; }\n  function addMonths(date, months){ var d = new Date(date); d.setMonth(d.getMonth()+months); return d; }\n  function lastDayOfMonth(year, month1to12){ return new Date(year, month1to12, 0); }\n\n  \/\/ First fiscal year-end on\/after incorporation, given the fiscal month (1-12).\n  function computeFirstFYE(incorpDate, fiscalMonth){\n    var y = incorpDate.getFullYear();\n    var candidate = lastDayOfMonth(y, fiscalMonth);\n    if (candidate < incorpDate){ y += 1; candidate = lastDayOfMonth(y, fiscalMonth); }\n    return candidate;\n  }\n\n  \/\/ All valid fiscal year-end dates from incorporation through one year past today,\n  \/\/ recomputed per-year (not by naive +12-month date math) to sidestep Feb-29 drift.\n  function generateFyeOptions(incorpDate, fiscalMonth){\n    var firstFYE = computeFirstFYE(incorpDate, fiscalMonth);\n    var startYear = firstFYE.getFullYear();\n    var endYear = new Date().getFullYear() + 1;\n    var options = [];\n    for (var y = startYear; y <= Math.max(endYear, startYear); y++){\n      options.push(lastDayOfMonth(y, fiscalMonth));\n    }\n    return options;\n  }\n\n  function thaiDateLabel(d){\n    return d.toLocaleDateString('th-TH', {year:'numeric', month:'long', day:'numeric'});\n  }\n\n  function isoDate(d){\n    return d.getFullYear()+'-'+String(d.getMonth()+1).padStart(2,'0')+'-'+String(d.getDate()).padStart(2,'0');\n  }\n\n  \/\/ Populate the day (1-31) and year (\u0e1e.\u0e28., Buddhist calendar) dropdowns once.\n  var THAI_MONTHS = ['\u0e21\u0e01\u0e23\u0e32\u0e04\u0e21','\u0e01\u0e38\u0e21\u0e20\u0e32\u0e1e\u0e31\u0e19\u0e18\u0e4c','\u0e21\u0e35\u0e19\u0e32\u0e04\u0e21','\u0e40\u0e21\u0e29\u0e32\u0e22\u0e19','\u0e1e\u0e24\u0e29\u0e20\u0e32\u0e04\u0e21','\u0e21\u0e34\u0e16\u0e38\u0e19\u0e32\u0e22\u0e19','\u0e01\u0e23\u0e01\u0e0e\u0e32\u0e04\u0e21','\u0e2a\u0e34\u0e07\u0e2b\u0e32\u0e04\u0e21','\u0e01\u0e31\u0e19\u0e22\u0e32\u0e22\u0e19','\u0e15\u0e38\u0e25\u0e32\u0e04\u0e21','\u0e1e\u0e24\u0e28\u0e08\u0e34\u0e01\u0e32\u0e22\u0e19','\u0e18\u0e31\u0e19\u0e27\u0e32\u0e04\u0e21'];\n\n  function dayOptionsHtml(selectedDay){\n    var html = '';\n    for (var day=1; day<=31; day++){ html += '<option value=\"'+day+'\"'+(day===selectedDay?' selected':'')+'>'+day+'<\/option>'; }\n    return html;\n  }\n  function monthOptionsHtml(selectedMonth){\n    var html = '';\n    THAI_MONTHS.forEach(function(name, idx){\n      var m = idx+1;\n      html += '<option value=\"'+m+'\"'+(m===selectedMonth?' selected':'')+'>'+name+'<\/option>';\n    });\n    return html;\n  }\n  function yearOptionsHtml(selectedBuddhistYear, back, forward, absoluteMax){\n    var currentBuddhistYear = new Date().getFullYear() + 543;\n    var maxYear = absoluteMax || (currentBuddhistYear + forward);\n    var minYear = currentBuddhistYear - back;\n    var html = '';\n    \/\/ Plain chronological order (newest to oldest). The `selected` attribute on the\n    \/\/ current year makes the browser auto-scroll the open dropdown to that position,\n    \/\/ so nearby past AND future years both sit right next to it either direction.\n    for (var y = maxYear; y >= minYear; y--){\n      html += '<option value=\"'+y+'\"'+(y===selectedBuddhistYear?' selected':'')+'>'+y+'<\/option>';\n    }\n    return html;\n  }\n\n  function populateIncorpDayYear(){\n    var currentBuddhistYear = new Date().getFullYear() + 543;\n    els.incorpDay.innerHTML = dayOptionsHtml(null);\n    els.incorpYear.innerHTML = yearOptionsHtml(currentBuddhistYear, 60, 0, 2599);\n  }\n  populateIncorpDayYear();\n\n  \/\/ Build a real Date from the three Thai-calendar dropdowns (converting \u0e1e.\u0e28. -> \u0e04.\u0e28.).\n  function getIncorporationDate(){\n    var day = parseInt(els.incorpDay.value, 10);\n    var month = parseInt(els.incorpMonth.value, 10);\n    var buddhistYear = parseInt(els.incorpYear.value, 10);\n    if (!day || !month || !buddhistYear) return null;\n    return new Date(buddhistYear - 543, month - 1, day);\n  }\n\n  function refreshLastClosedDropdown(){\n    var incorpDate = getIncorporationDate();\n    if (!incorpDate) return;\n    var fiscalMonth = parseInt(els.fiscalMonth.value, 10);\n    var options = generateFyeOptions(incorpDate, fiscalMonth);\n    var prevVal = els.lastClosedFye.value;\n    var html = '<option value=\"none\">\u0e22\u0e31\u0e07\u0e44\u0e21\u0e48\u0e40\u0e04\u0e22\u0e1b\u0e34\u0e14\u0e07\u0e1a\u0e40\u0e25\u0e22<\/option>';\n    html += options.map(function(d){ return '<option value=\"'+isoDate(d)+'\">'+thaiDateLabel(d)+'<\/option>'; }).join('');\n    els.lastClosedFye.innerHTML = html;\n    if (prevVal && (prevVal==='none' || options.some(function(d){ return isoDate(d)===prevVal; }))){\n      els.lastClosedFye.value = prevVal;\n    }\n    renderPendingYears();\n  }\n  els.incorpDay.addEventListener('change', refreshLastClosedDropdown);\n  els.incorpMonth.addEventListener('change', refreshLastClosedDropdown);\n  els.incorpYear.addEventListener('change', refreshLastClosedDropdown);\n  els.fiscalMonth.addEventListener('change', refreshLastClosedDropdown);\n  els.lastClosedFye.addEventListener('change', renderPendingYears);\n  els.entityType.addEventListener('change', renderPendingYears);\n  refreshLastClosedDropdown();\n\n  \/\/ Build the list of fiscal years that are pending (after the last-closed year,\n  \/\/ up to and including the most recent year-end that has already passed).\n  function getPendingYears(){\n    var incorpDate = getIncorporationDate();\n    if (!incorpDate) return [];\n    var fiscalMonth = parseInt(els.fiscalMonth.value, 10);\n    var allOptions = generateFyeOptions(incorpDate, fiscalMonth);\n    var today = new Date();\n    var passedOptions = allOptions.filter(function(d){ return d <= today; });\n\n    var lastClosedVal = els.lastClosedFye.value;\n    if (!lastClosedVal || lastClosedVal === 'none'){ return passedOptions; }\n    var lastClosedDate = new Date(lastClosedVal + 'T00:00:00');\n    return passedOptions.filter(function(d){ return d > lastClosedDate; });\n  }\n\n  function getYearStatuteStatus(fye){\n    var today = new Date();\n    var agmDeadline = addMonths(fye, 4);\n    var dbdFsDeadline = addMonths(fye, 5);\n    var boj5Deadline = addDays(agmDeadline, 14);\n    var rdDeadline = addDays(fye, 150);\n    var dbdExpired = today > addMonths(dbdFsDeadline, 24) && today > addMonths(boj5Deadline, 24);\n    var rdExpired = today > addMonths(rdDeadline, 12);\n    return { dbdExpired: dbdExpired, rdExpired: rdExpired };\n  }\n\n  function renderPendingYears(){\n    var pending = getPendingYears();\n    if (pending.length === 0){\n      els.pendingYearsArea.innerHTML = '<div class=\"hint\" style=\"margin:0;\">\u0e01\u0e23\u0e2d\u0e01\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19\u0e41\u0e25\u0e30\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e25\u0e48\u0e32\u0e2a\u0e38\u0e14\u0e17\u0e35\u0e48\u0e1b\u0e34\u0e14\u0e41\u0e25\u0e49\u0e27\u0e14\u0e49\u0e32\u0e19\u0e1a\u0e19\u0e01\u0e48\u0e2d\u0e19 \u0e23\u0e30\u0e1a\u0e1a\u0e08\u0e30\u0e41\u0e2a\u0e14\u0e07\u0e1b\u0e35\u0e17\u0e35\u0e48\u0e04\u0e49\u0e32\u0e07\u0e22\u0e37\u0e48\u0e19\u0e43\u0e2b\u0e49\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e15\u0e23\u0e07\u0e19\u0e35\u0e49 (\u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e21\u0e35\u0e1b\u0e35\u0e04\u0e49\u0e32\u0e07\u0e41\u0e25\u0e49\u0e27 \u0e16\u0e49\u0e32\u0e1b\u0e34\u0e14\u0e04\u0e23\u0e1a\u0e17\u0e38\u0e01\u0e1b\u0e35\u0e41\u0e25\u0e49\u0e27)<\/div>';\n      return;\n    }\n    var isPartnership = els.entityType.value === 'partnership';\n    var todayNow = new Date();\n    var todayD = todayNow.getDate();\n    var todayM = todayNow.getMonth()+1;\n    var todayBY = todayNow.getFullYear()+543;\n    var html = '';\n    pending.forEach(function(d, idx){\n      var isoVal = isoDate(d);\n      var statute = getYearStatuteStatus(d);\n      var badge = '';\n      if (statute.dbdExpired) badge += '<span class=\"badge-expired dbd\">\u0e01\u0e23\u0e21\u0e1e\u0e31\u0e12\u0e19\u0e4c \u0e2b\u0e21\u0e14\u0e2d\u0e32\u0e22\u0e38\u0e04\u0e27\u0e32\u0e21<\/span>';\n      if (statute.rdExpired) badge += '<span class=\"badge-expired rd\">\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23 \u0e2b\u0e21\u0e14\u0e2d\u0e32\u0e22\u0e38\u0e04\u0e27\u0e32\u0e21<\/span>';\n      html += '<div class=\"pending-year-item\" data-fye=\"'+isoVal+'\">' +\n        '<div class=\"py-header\"><div class=\"py-box\"><\/div><div class=\"py-label\">\u0e1b\u0e35\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e2a\u0e34\u0e49\u0e19\u0e2a\u0e38\u0e14 '+thaiDateLabel(d)+badge+'<\/div><\/div>' +\n        '<div class=\"py-body\">' +\n          '<div class=\"field\" style=\"margin-bottom:12px;\"><label>\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48\u0e08\u0e30\u0e22\u0e37\u0e48\u0e19\u0e08\u0e23\u0e34\u0e07<\/label><div class=\"date-fields\">' +\n            '<select class=\"filingDay fd-day\">'+dayOptionsHtml(todayD)+'<\/select>' +\n            '<select class=\"filingMonth fd-month\">'+monthOptionsHtml(todayM)+'<\/select>' +\n            '<select class=\"filingYear fd-year\">'+yearOptionsHtml(todayBY, 60, 0, 2599)+'<\/select>' +\n          '<\/div><\/div>' +\n          '<div class=\"field\" style=\"margin-bottom:'+(isPartnership?'0':'8px')+';\"><label>\u0e20\u0e32\u0e29\u0e35\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e0a\u0e33\u0e23\u0e30\u0e1b\u0e35\u0e19\u0e35\u0e49 (\u0e16\u0e49\u0e32\u0e21\u0e35)<\/label><input type=\"text\" inputmode=\"numeric\" class=\"taxDue\" placeholder=\"0\"><\/div>' +\n          (isPartnership ? '' :\n          '<div class=\"toggle-row\"><div class=\"tr-label\">\u0e19\u0e33\u0e2a\u0e48\u0e07\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e23\u0e32\u0e22\u0e0a\u0e37\u0e48\u0e2d\u0e1c\u0e39\u0e49\u0e16\u0e37\u0e2d\u0e2b\u0e38\u0e49\u0e19 (\u0e1a\u0e2d\u0e08.5) \u0e1b\u0e35\u0e19\u0e35\u0e49\u0e41\u0e25\u0e49\u0e27<\/div><div class=\"switch boj5Toggle\"><div class=\"knob\"><\/div><\/div><\/div>' +\n          '<div class=\"toggle-row\"><div class=\"tr-label\">\u0e08\u0e31\u0e14\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e2d\u0e19\u0e38\u0e21\u0e31\u0e15\u0e34\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e1b\u0e35\u0e19\u0e35\u0e49\u0e41\u0e25\u0e49\u0e27<\/div><div class=\"switch agmToggle\"><div class=\"knob\"><\/div><\/div><\/div>') +\n        '<\/div>' +\n      '<\/div>';\n    });\n    els.pendingYearsArea.innerHTML = html;\n\n    els.pendingYearsArea.querySelectorAll('.py-header').forEach(function(header){\n      header.addEventListener('click', function(){\n        header.closest('.pending-year-item').classList.toggle('checked');\n      });\n    });\n    els.pendingYearsArea.querySelectorAll('.boj5Toggle, .agmToggle').forEach(function(t){\n      t.addEventListener('click', function(e){\n        e.stopPropagation();\n        t.classList.toggle('on');\n      });\n    });\n    els.pendingYearsArea.querySelectorAll('.taxDue').forEach(function(t){\n      t.addEventListener('click', function(e){ e.stopPropagation(); });\n      t.addEventListener('input', function(e){ e.stopPropagation(); formatFieldLive(t); });\n    });\n  }\n\n  \/\/ \u2500\u2500 Official DBD fine schedule (Rate_of_fine_financial_statement.pdf) \u2500\u2500\n  \/\/ Each tier: [entity fee, per-director fee] \u2014 same rate for both \u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e08\u0e33\u0e01\u0e31\u0e14 and \u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19.\n  var DBD_FS_TIERS = [\n    { maxMonths: 2, entityFee: 1000, directorFee: 1000, label:'\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19 2 \u0e40\u0e14\u0e37\u0e2d\u0e19' },\n    { maxMonths: 4, entityFee: 4000, directorFee: 4000, label:'\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32\u0e40\u0e01\u0e34\u0e19 2 \u0e41\u0e15\u0e48\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19 4 \u0e40\u0e14\u0e37\u0e2d\u0e19' },\n    { maxMonths: Infinity, entityFee: 6000, directorFee: 6000, label:'\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32\u0e40\u0e01\u0e34\u0e19 4 \u0e40\u0e14\u0e37\u0e2d\u0e19 \u0e2b\u0e23\u0e37\u0e2d\u0e44\u0e21\u0e48\u0e22\u0e37\u0e48\u0e19\u0e40\u0e25\u0e22' }\n  ];\n  var BOJ5_FEE_PER_DIRECTOR = 2000;\n  var AGM_MAX_FINE = 20000;\n\n  function classifyDbdTier(monthsLate){\n    for (var i=0; i<DBD_FS_TIERS.length; i++){\n      if (monthsLate <= DBD_FS_TIERS[i].maxMonths) return DBD_FS_TIERS[i];\n    }\n    return DBD_FS_TIERS[DBD_FS_TIERS.length-1];\n  }\n\n  function calculateYear(row, directorCount){\n    var isPartnership = els.entityType.value === 'partnership';\n    var fyeVal = row.getAttribute('data-fye');\n    var filingDay = parseInt(row.querySelector('.filingDay').value, 10);\n    var filingMonth = parseInt(row.querySelector('.filingMonth').value, 10);\n    var filingBuddhistYear = parseInt(row.querySelector('.filingYear').value, 10);\n    var taxDue = num(row.querySelector('.taxDue'));\n    var boj5ToggleEl = row.querySelector('.boj5Toggle');\n    var agmToggleEl = row.querySelector('.agmToggle');\n    \/\/ \u0e2b\u0e08\u0e01 (\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19) \u0e44\u0e21\u0e48\u0e21\u0e35\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a \u0e1a\u0e2d\u0e08.5 \u0e41\u0e25\u0e30\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e2d\u0e19\u0e38\u0e21\u0e31\u0e15\u0e34\u0e07\u0e1a \u2014 \u0e1a\u0e31\u0e07\u0e04\u0e31\u0e1a\u0e1b\u0e34\u0e14\u0e40\u0e2a\u0e21\u0e2d\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e19\u0e35\u0e49\n    var boj5Pending = !isPartnership && !!boj5ToggleEl && !boj5ToggleEl.classList.contains('on');\n    var agmPending = !isPartnership && !!agmToggleEl && !agmToggleEl.classList.contains('on');\n\n    if (!fyeVal || !filingDay || !filingMonth || !filingBuddhistYear) return null;\n    var fye = new Date(fyeVal + 'T00:00:00');\n    var filingDate = new Date(filingBuddhistYear - 543, filingMonth - 1, filingDay);\n    var today = new Date();\n\n    \/\/ Deadlines derived from fiscal year end (FYE)\n    var agmDeadline = addMonths(fye, 4);           \/\/ hold AGM to approve F\/S within 4 months\n    var dbdFsDeadline = addMonths(fye, 5);          \/\/ file F\/S at DBD within 1 month after AGM (\u22485mo from FYE)\n    var boj5Deadline = addDays(agmDeadline, 14);    \/\/ file \u0e1a\u0e2d\u0e08.5 within 14 days of the AGM (assumed held on its deadline)\n    var rdDeadline = addDays(fye, 150);             \/\/ file PND.50 within 150 days of FYE\n\n    \/\/ Statute of limitations for the administrative\/criminal comparison-fine route \u2014\n    \/\/ DBD: 2 years (since 25 Oct 2023); RD: 1 year (general fine-only offence limit,\n    \/\/ \u0e1b.\u0e2d\u0e32\u0e0d\u0e32 \u0e21.95(5)). Once expired, the compoundable fine itself is no longer collectible\n    \/\/ this way, though the underlying filing obligation and other risks (police referral,\n    \/\/ \"\u0e23\u0e49\u0e32\u0e07\" status) remain \u2014 \u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e34\u0e48\u0e21 (a surcharge\/interest, not a penal fine) is unaffected.\n    var dbdStatuteExpired = today > addMonths(dbdFsDeadline, 24);\n    var boj5StatuteExpired = today > addMonths(boj5Deadline, 24);\n    var rdStatuteExpired = today > addMonths(rdDeadline, 12);\n\n    \/\/ --- DBD: financial statement late fine ---\n    var fsDaysLate = daysBetween(dbdFsDeadline, filingDate);\n    var fsResult = null;\n    if (fsDaysLate > 0){\n      if (dbdStatuteExpired){\n        fsResult = { label:'\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32 (DBD)', sub:'\u0e40\u0e01\u0e34\u0e19\u0e2d\u0e32\u0e22\u0e38\u0e04\u0e27\u0e32\u0e21 2 \u0e1b\u0e35\u0e41\u0e25\u0e49\u0e27 \u2014 \u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e40\u0e1b\u0e23\u0e35\u0e22\u0e1a\u0e40\u0e17\u0e35\u0e22\u0e1a\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e35\u0e49 (\u0e41\u0e15\u0e48\u0e22\u0e31\u0e07\u0e21\u0e35\u0e04\u0e27\u0e32\u0e21\u0e40\u0e2a\u0e35\u0e48\u0e22\u0e07\u0e2d\u0e37\u0e48\u0e19 \u0e40\u0e0a\u0e48\u0e19 \u0e16\u0e39\u0e01\u0e14\u0e33\u0e40\u0e19\u0e34\u0e19\u0e04\u0e14\u0e35 \u0e2b\u0e23\u0e37\u0e2d\u0e16\u0e39\u0e01\u0e40\u0e1e\u0e34\u0e01\u0e16\u0e2d\u0e19\u0e2a\u0e16\u0e32\u0e19\u0e20\u0e32\u0e1e)', expired:true, total:0 };\n      } else {\n        var fsMonthsLate = Math.ceil(fsDaysLate \/ 30);\n        var tier = classifyDbdTier(fsMonthsLate);\n        fsResult = {\n          label: '\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32 (DBD)',\n          tierLabel: tier.label,\n          daysLate: fsDaysLate,\n          entityFee: tier.entityFee,\n          directorFeePerPerson: tier.directorFee,\n          directorFee: tier.directorFee * directorCount,\n          total: tier.entityFee + tier.directorFee * directorCount\n        };\n      }\n    }\n\n    \/\/ --- DBD: \u0e1a\u0e2d\u0e08.5 late fine (\u0e44\u0e21\u0e48\u0e21\u0e35\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a \u0e2b\u0e08\u0e01) ---\n    var boj5Result = null;\n    if (boj5Pending){\n      var boj5DaysLate = daysBetween(boj5Deadline, filingDate);\n      if (boj5DaysLate > 0){\n        if (boj5StatuteExpired){\n          boj5Result = { label:'\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e44\u0e21\u0e48\u0e19\u0e33\u0e2a\u0e48\u0e07\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e23\u0e32\u0e22\u0e0a\u0e37\u0e48\u0e2d\u0e1c\u0e39\u0e49\u0e16\u0e37\u0e2d\u0e2b\u0e38\u0e49\u0e19 (\u0e1a\u0e2d\u0e08.5)', sub:'\u0e40\u0e01\u0e34\u0e19\u0e2d\u0e32\u0e22\u0e38\u0e04\u0e27\u0e32\u0e21 2 \u0e1b\u0e35\u0e41\u0e25\u0e49\u0e27 \u2014 \u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e40\u0e1b\u0e23\u0e35\u0e22\u0e1a\u0e40\u0e17\u0e35\u0e22\u0e1a\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e35\u0e49', expired:true, total:0 };\n        } else {\n          boj5Result = {\n            label: '\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e44\u0e21\u0e48\u0e19\u0e33\u0e2a\u0e48\u0e07\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e23\u0e32\u0e22\u0e0a\u0e37\u0e48\u0e2d\u0e1c\u0e39\u0e49\u0e16\u0e37\u0e2d\u0e2b\u0e38\u0e49\u0e19 (\u0e1a\u0e2d\u0e08.5)',\n            sub: BOJ5_FEE_PER_DIRECTOR.toLocaleString('th-TH') + ' \u0e1a\u0e32\u0e17\/\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23 \u00d7 ' + directorCount + ' \u0e04\u0e19',\n            total: BOJ5_FEE_PER_DIRECTOR * directorCount\n          };\n        }\n      }\n    }\n\n    \/\/ --- DBD: AGM not held within 4 months (discretionary ceiling, not a fixed amount) \u2014 \u0e44\u0e21\u0e48\u0e21\u0e35\u0e2a\u0e33\u0e2b\u0e23\u0e31\u0e1a \u0e2b\u0e08\u0e01 ---\n    var agmResult = null;\n    if (agmPending && daysBetween(agmDeadline, filingDate) > 0){\n      agmResult = { label: '\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e44\u0e21\u0e48\u0e08\u0e31\u0e14\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e2d\u0e19\u0e38\u0e21\u0e31\u0e15\u0e34\u0e07\u0e1a\u0e20\u0e32\u0e22\u0e43\u0e19 4 \u0e40\u0e14\u0e37\u0e2d\u0e19', sub: '\u0e14\u0e38\u0e25\u0e22\u0e1e\u0e34\u0e19\u0e34\u0e08\u0e40\u0e08\u0e49\u0e32\u0e2b\u0e19\u0e49\u0e32\u0e17\u0e35\u0e48 \u2014 \u0e44\u0e21\u0e48\u0e43\u0e0a\u0e48\u0e22\u0e2d\u0e14\u0e15\u0e32\u0e22\u0e15\u0e31\u0e27', maxFine: AGM_MAX_FINE };\n    }\n\n    \/\/ --- RD: PND.50 late filing fine (\u0e21.35 \u2014 form + attached F\/S, stack) + \u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e34\u0e48\u0e21 ---\n    var rdDaysLate = daysBetween(rdDeadline, filingDate);\n    var rdResult = null;\n    if (rdDaysLate > 0){\n      var criminalFine = rdStatuteExpired ? 0 : (rdDaysLate <= 7 ? 2000 : 4000); \/\/ 1,000\/2,000 for the form itself + 1,000\/2,000 for the unattached\/late F\/S (\u0e21.69), stacked\n      var surcharge = 0;\n      var rdMonthsLate = 0;\n      if (taxDue > 0){\n        rdMonthsLate = Math.ceil(rdDaysLate \/ 30);\n        surcharge = taxDue * 0.015 * rdMonthsLate;\n      }\n      rdResult = {\n        label: '\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e2d\u0e32\u0e0d\u0e32 + \u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e34\u0e48\u0e21 \u0e20.\u0e07.\u0e14.50 (\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23)',\n        daysLate: rdDaysLate,\n        criminalFine: criminalFine,\n        criminalFineNote: rdStatuteExpired ? '\u0e40\u0e01\u0e34\u0e19\u0e2d\u0e32\u0e22\u0e38\u0e04\u0e27\u0e32\u0e21 1 \u0e1b\u0e35\u0e41\u0e25\u0e49\u0e27 \u2014 \u0e44\u0e21\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e40\u0e2a\u0e35\u0e22\u0e2a\u0e48\u0e27\u0e19\u0e19\u0e35\u0e49' : (rdDaysLate<=7 ? '\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32\u0e44\u0e21\u0e48\u0e40\u0e01\u0e34\u0e19 7 \u0e27\u0e31\u0e19 (1,000 \u0e1b\u0e23\u0e31\u0e1a\u0e41\u0e1a\u0e1a\u0e2f + 1,000 \u0e1b\u0e23\u0e31\u0e1a\u0e44\u0e21\u0e48\u0e41\u0e19\u0e1a\u0e07\u0e1a\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a \u0e21.69)' : '\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32\u0e40\u0e01\u0e34\u0e19 7 \u0e27\u0e31\u0e19 (2,000 \u0e1b\u0e23\u0e31\u0e1a\u0e41\u0e1a\u0e1a\u0e2f + 2,000 \u0e1b\u0e23\u0e31\u0e1a\u0e44\u0e21\u0e48\u0e41\u0e19\u0e1a\u0e07\u0e1a\u0e15\u0e23\u0e27\u0e08\u0e2a\u0e2d\u0e1a \u0e21.69)'),\n        rdStatuteExpired: rdStatuteExpired,\n        surcharge: surcharge,\n        surchargeNote: taxDue>0 ? (fmt(taxDue)+' \u0e1a\u0e32\u0e17 \u00d7 1.5% \u00d7 '+rdMonthsLate+' \u0e40\u0e14\u0e37\u0e2d\u0e19 (\u0e44\u0e21\u0e48\u0e21\u0e35\u0e2d\u0e32\u0e22\u0e38\u0e04\u0e27\u0e32\u0e21)') : '\u0e22\u0e31\u0e07\u0e44\u0e21\u0e48\u0e44\u0e14\u0e49\u0e01\u0e23\u0e2d\u0e01\u0e22\u0e2d\u0e14\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e0a\u0e33\u0e23\u0e30 \u0e08\u0e36\u0e07\u0e22\u0e31\u0e07\u0e44\u0e21\u0e48\u0e21\u0e35\u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e34\u0e48\u0e21',\n        total: criminalFine + surcharge\n      };\n    }\n\n    return { fye:fye, filingDate:filingDate, taxDue:taxDue, fsResult:fsResult, boj5Result:boj5Result, agmResult:agmResult, rdResult:rdResult };\n  }\n\n  function render(){\n    var entityType = els.entityType.value;\n    var entityLabel = entityType === 'company' ? '\u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e08\u0e33\u0e01\u0e31\u0e14' : '\u0e2b\u0e49\u0e32\u0e07\u0e2b\u0e38\u0e49\u0e19\u0e2a\u0e48\u0e27\u0e19\u0e08\u0e14\u0e17\u0e30\u0e40\u0e1a\u0e35\u0e22\u0e19';\n    var directorCount = Math.max(Math.round(num(els.directorCount)) || 1, 1);\n\n    var yearCards = Array.from(els.pendingYearsArea.querySelectorAll('.pending-year-item.checked'));\n    if (yearCards.length === 0){\n      els.resultArea.innerHTML = '<div class=\"result-placeholder\">\u0e01\u0e23\u0e38\u0e13\u0e32\u0e40\u0e25\u0e37\u0e2d\u0e01\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e19\u0e49\u0e2d\u0e22 1 \u0e1b\u0e35\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e01\u0e32\u0e23\u0e14\u0e39\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a (\u0e04\u0e25\u0e34\u0e01\u0e17\u0e35\u0e48\u0e2b\u0e31\u0e27\u0e02\u0e49\u0e2d\u0e1b\u0e35\u0e40\u0e1e\u0e37\u0e48\u0e2d\u0e15\u0e34\u0e4a\u0e01\u0e40\u0e25\u0e37\u0e2d\u0e01)<\/div>';\n      return;\n    }\n\n    var grandTotal = 0;\n    var grandMax = 0; \/\/ includes AGM ceiling separately since it's not a fixed number\n    var grandTaxDue = 0;\n    var html = '<div id=\"totalPlaceholder\"><\/div>';\n\n    yearCards.forEach(function(row, idx){\n      var yr = calculateYear(row, directorCount);\n      if (!yr){ return; }\n\n      var yearTotal = 0;\n      var lines = '';\n\n      if (yr.fsResult){\n        yearTotal += yr.fsResult.total;\n        if (yr.fsResult.expired){\n          lines += '<div class=\"fine-line na\"><div class=\"fl-label\">\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32 (DBD)<span class=\"sub\">'+yr.fsResult.sub+'<\/span><\/div><div class=\"fl-val\">\u0e2b\u0e21\u0e14\u0e2d\u0e32\u0e22\u0e38\u0e04\u0e27\u0e32\u0e21<\/div><\/div>';\n        } else {\n          lines += '<div class=\"fine-line\"><div class=\"fl-label\">\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32 (DBD) \u2014 \u0e1d\u0e31\u0e48\u0e07\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25<span class=\"sub\">'+yr.fsResult.tierLabel+' \u2014 \u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32 '+yr.fsResult.daysLate+' \u0e27\u0e31\u0e19<\/span><\/div><div class=\"fl-val\">\u0e3f'+fmt(yr.fsResult.entityFee)+'<\/div><\/div>';\n          lines += '<div class=\"fine-line\"><div class=\"fl-label\">\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32 (DBD) \u2014 \u0e1d\u0e31\u0e48\u0e07\u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23<span class=\"sub\">'+fmt(yr.fsResult.directorFeePerPerson)+' \u0e1a\u0e32\u0e17\/\u0e04\u0e19 \u00d7 '+directorCount+' \u0e04\u0e19<\/span><\/div><div class=\"fl-val\">\u0e3f'+fmt(yr.fsResult.directorFee)+'<\/div><\/div>';\n        }\n      } else {\n        lines += '<div class=\"fine-line na\"><div class=\"fl-label\">\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32 (DBD)<span class=\"sub\">\u0e22\u0e31\u0e07\u0e44\u0e21\u0e48\u0e40\u0e25\u0e22\u0e01\u0e33\u0e2b\u0e19\u0e14 \u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e23\u0e2d\u0e01\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48\u0e44\u0e21\u0e48\u0e04\u0e23\u0e1a<\/span><\/div><div class=\"fl-val\">\u2014<\/div><\/div>';\n      }\n\n      if (yr.boj5Result){\n        yearTotal += yr.boj5Result.total;\n        lines += '<div class=\"fine-line'+(yr.boj5Result.expired?' na':'')+'\"><div class=\"fl-label\">'+yr.boj5Result.label+'<span class=\"sub\">'+yr.boj5Result.sub+'<\/span><\/div><div class=\"fl-val\">'+(yr.boj5Result.expired?'\u0e2b\u0e21\u0e14\u0e2d\u0e32\u0e22\u0e38\u0e04\u0e27\u0e32\u0e21':'\u0e3f'+fmt(yr.boj5Result.total))+'<\/div><\/div>';\n      }\n\n      if (yr.rdResult){\n        yearTotal += yr.rdResult.total;\n        lines += '<div class=\"fine-line'+(yr.rdResult.rdStatuteExpired?' na':'')+'\"><div class=\"fl-label\">\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e2d\u0e32\u0e0d\u0e32 \u0e20.\u0e07.\u0e14.50 (\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23)<span class=\"sub\">\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32 '+yr.rdResult.daysLate+' \u0e27\u0e31\u0e19 \u2014 '+yr.rdResult.criminalFineNote+'<\/span><\/div><div class=\"fl-val\">'+(yr.rdResult.rdStatuteExpired?'\u0e2b\u0e21\u0e14\u0e2d\u0e32\u0e22\u0e38\u0e04\u0e27\u0e32\u0e21':'\u0e3f'+fmt(yr.rdResult.criminalFine))+'<\/div><\/div>';\n        lines += '<div class=\"fine-line'+(yr.rdResult.surcharge===0?' na':'')+'\"><div class=\"fl-label\">\u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e34\u0e48\u0e21 \u0e20.\u0e07.\u0e14.50 (\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23)<span class=\"sub\">'+yr.rdResult.surchargeNote+'<\/span><\/div><div class=\"fl-val\">\u0e3f'+fmt(yr.rdResult.surcharge)+'<\/div><\/div>';\n      } else {\n        lines += '<div class=\"fine-line na\"><div class=\"fl-label\">\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e2d\u0e32\u0e0d\u0e32 + \u0e40\u0e07\u0e34\u0e19\u0e40\u0e1e\u0e34\u0e48\u0e21 \u0e20.\u0e07.\u0e14.50 (\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23)<span class=\"sub\">\u0e22\u0e31\u0e07\u0e44\u0e21\u0e48\u0e40\u0e25\u0e22\u0e01\u0e33\u0e2b\u0e19\u0e14 \u0e2b\u0e23\u0e37\u0e2d\u0e01\u0e23\u0e2d\u0e01\u0e27\u0e31\u0e19\u0e17\u0e35\u0e48\u0e44\u0e21\u0e48\u0e04\u0e23\u0e1a<\/span><\/div><div class=\"fl-val\">\u2014<\/div><\/div>';\n      }\n\n      if (yr.agmResult){\n        lines += '<div class=\"fine-line na\"><div class=\"fl-label\">'+yr.agmResult.label+'<span class=\"sub\">'+yr.agmResult.sub+'<\/span><\/div><div class=\"fl-val\">\u0e2a\u0e39\u0e07\u0e2a\u0e38\u0e14 \u0e3f'+fmt(yr.agmResult.maxFine)+'<\/div><\/div>';\n        grandMax += yr.agmResult.maxFine;\n      }\n\n      lines += '<div class=\"fine-line subtotal\"><div class=\"fl-label\">\u0e23\u0e27\u0e21\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e17\u0e35\u0e48\u0e04\u0e33\u0e19\u0e27\u0e13\u0e44\u0e14\u0e49\u0e41\u0e19\u0e48\u0e19\u0e2d\u0e19\u0e02\u0e2d\u0e07\u0e1b\u0e35\u0e19\u0e35\u0e49<\/div><div class=\"fl-val\">\u0e3f'+fmt(yearTotal)+'<\/div><\/div>';\n      if (yr.taxDue > 0){\n        lines += '<div class=\"fine-line tax-due\"><div class=\"fl-label\">+ \u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e0a\u0e33\u0e23\u0e30\u0e1b\u0e35\u0e19\u0e35\u0e49<span class=\"sub\">\u0e15\u0e31\u0e27\u0e40\u0e25\u0e02\u0e17\u0e35\u0e48\u0e01\u0e23\u0e2d\u0e01\u0e44\u0e27\u0e49 \u2014 \u0e44\u0e21\u0e48\u0e43\u0e0a\u0e48\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a \u0e40\u0e1b\u0e47\u0e19\u0e20\u0e32\u0e29\u0e35\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e08\u0e48\u0e32\u0e22\u0e2d\u0e22\u0e39\u0e48\u0e41\u0e25\u0e49\u0e27<\/span><\/div><div class=\"fl-val\">\u0e3f'+fmt(yr.taxDue)+'<\/div><\/div>';\n        lines += '<div class=\"fine-line year-grand\"><div class=\"fl-label\">\u0e22\u0e2d\u0e14\u0e0a\u0e33\u0e23\u0e30\u0e23\u0e27\u0e21\u0e02\u0e2d\u0e07\u0e1b\u0e35\u0e19\u0e35\u0e49 (\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a + \u0e20\u0e32\u0e29\u0e35)<\/div><div class=\"fl-val\">\u0e3f'+fmt(yearTotal + yr.taxDue)+'<\/div><\/div>';\n        grandTaxDue += yr.taxDue;\n      }\n\n      grandTotal += yearTotal;\n\n      var yrId = 'yr'+idx;\n      html += '<div class=\"year-result\">' +\n        '<div class=\"collapsible-header\" data-target=\"'+yrId+'\"><div class=\"ch-left\">\u0e1b\u0e35\u0e1a\u0e31\u0e0d\u0e0a\u0e35\u0e2a\u0e34\u0e49\u0e19\u0e2a\u0e38\u0e14 '+yr.fye.toLocaleDateString('th-TH',{year:'numeric',month:'long',day:'numeric'})+' <span class=\"ch-count\">\u2014 \u0e23\u0e27\u0e21 \u0e3f'+fmt(yearTotal)+' (\u0e04\u0e25\u0e34\u0e01\u0e14\u0e39\u0e23\u0e32\u0e22\u0e25\u0e30\u0e40\u0e2d\u0e35\u0e22\u0e14)<\/span><\/div><div class=\"ch-chevron\">\u25be<\/div><\/div>' +\n        '<div class=\"collapsible-body\" id=\"'+yrId+'\">' +\n        lines +\n        '<\/div><\/div>';\n    });\n\n    var totalHtml = '<div class=\"total-card\">' +\n      '<div class=\"t-label\">\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e23\u0e27\u0e21\u0e17\u0e31\u0e49\u0e07\u0e2b\u0e21\u0e14 ('+entityLabel+', \u0e01\u0e23\u0e23\u0e21\u0e01\u0e32\u0e23 '+directorCount+' \u0e04\u0e19)<\/div>' +\n      '<div class=\"t-value\">\u0e3f'+fmt(grandTotal)+'<\/div>' +\n      (grandTaxDue > 0 ?\n        '<div class=\"t-tax-row\">+ \u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e0a\u0e33\u0e23\u0e30\u0e23\u0e27\u0e21\u0e17\u0e38\u0e01\u0e1b\u0e35 <b>\u0e3f'+fmt(grandTaxDue)+'<\/b><\/div>' +\n        '<div class=\"t-grand-row\">\u0e23\u0e27\u0e21\u0e17\u0e38\u0e01\u0e2d\u0e22\u0e48\u0e32\u0e07\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e08\u0e48\u0e32\u0e22 (\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a + \u0e20\u0e32\u0e29\u0e35) <b>\u0e3f'+fmt(grandTotal + grandTaxDue)+'<\/b><\/div>'\n      : '') +\n      '<div class=\"t-sub\">'+(grandMax>0 ? '\u0e1a\u0e27\u0e01\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e44\u0e21\u0e48\u0e08\u0e31\u0e14\u0e1b\u0e23\u0e30\u0e0a\u0e38\u0e21\u0e2f \u0e17\u0e35\u0e48\u0e40\u0e1b\u0e47\u0e19\u0e14\u0e38\u0e25\u0e22\u0e1e\u0e34\u0e19\u0e34\u0e08\u0e2d\u0e35\u0e01\u0e2a\u0e39\u0e07\u0e2a\u0e38\u0e14 \u0e3f'+fmt(grandMax)+' \u2014 ' : '') +\n      (grandTaxDue > 0 ? '\u0e22\u0e2d\u0e14\u0e20\u0e32\u0e29\u0e35\u0e2d\u0e34\u0e07\u0e08\u0e32\u0e01\u0e15\u0e31\u0e27\u0e40\u0e25\u0e02\u0e17\u0e35\u0e48\u0e04\u0e38\u0e13\u0e01\u0e23\u0e2d\u0e01\u0e40\u0e2d\u0e07 \u0e44\u0e21\u0e48\u0e43\u0e0a\u0e48\u0e15\u0e31\u0e27\u0e40\u0e25\u0e02\u0e17\u0e35\u0e48\u0e23\u0e30\u0e1a\u0e1a\u0e04\u0e33\u0e19\u0e27\u0e13\u0e20\u0e32\u0e29\u0e35\u0e43\u0e2b\u0e49' : '\u0e44\u0e21\u0e48\u0e23\u0e27\u0e21\u0e20\u0e32\u0e29\u0e35\u0e40\u0e07\u0e34\u0e19\u0e44\u0e14\u0e49\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25\u0e17\u0e35\u0e48\u0e15\u0e49\u0e2d\u0e07\u0e0a\u0e33\u0e23\u0e30\u0e08\u0e23\u0e34\u0e07') + '<\/div>' +\n      '<\/div>';\n\n    html = html.replace('<div id=\"totalPlaceholder\"><\/div>', totalHtml);\n    els.resultArea.innerHTML = html;\n\n    els.resultArea.querySelectorAll('.collapsible-header').forEach(function(header){\n      header.addEventListener('click', function(){\n        var target = document.getElementById(header.getAttribute('data-target'));\n        header.classList.toggle('open');\n        target.classList.toggle('open');\n      });\n    });\n  }\n\n  els.calcBtn.addEventListener('click', render);\n})();\n<\/script>\n\t\t\t\t<\/div>\n\t\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t\t\t<\/div>\n\t\t","protected":false},"excerpt":{"rendered":"<p>\u26a0 \u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32 \u0e1a\u0e23\u0e34\u0e29\u0e31\u0e17\u0e04\u0e49\u0e32\u0e07\u0e1b\u0e34\u0e14\u0e07\u0e1a\u0e21\u0e32\u0e2b\u0e25\u0e32\u0e22\u0e1b\u0e35 \u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e15\u0e2d\u0e19\u0e19\u0e35\u0e49\u0e40\u0e17\u0e48\u0e32\u0e44\u0e2b\u0e23\u0e48\u0e41\u0e25\u0e49\u0e27? \u0e04\u0e33\u0e19\u0e27\u0e13\u0e04\u0e48\u0e32\u0e1b\u0e23\u0e31\u0e1a\u0e22\u0e37\u0e48\u0e19\u0e07\u0e1a\u0e01\u0e32\u0e23\u0e40\u0e07\u0e34\u0e19\u0e25\u0e48\u0e32\u0e0a\u0e49\u0e32\u0e04\u0e23\u0e1a\u0e17\u0e38\u0e01\u0e2b\u0e19\u0e48\u0e27\u0e22\u0e07\u0e32\u0e19 (\u0e01\u0e23\u0e21\u0e1e\u0e31\u0e12\u0e19\u0e32\u0e18\u0e38\u0e23\u0e01\u0e34\u0e08\u0e01\u0e32\u0e23\u0e04\u0e49\u0e32 + \u0e01\u0e23\u0e21\u0e2a\u0e23\u0e23\u0e1e\u0e32\u0e01\u0e23) \u0e23\u0e2d\u0e07\u0e23\u0e31\u0e1a\u0e04\u0e49\u0e32\u0e07\u0e2b\u0e25\u0e32\u0e22\u0e1b\u0e35\u0e1e\u0e23\u0e49\u0e2d\u0e21\u0e01\u0e31\u0e19 \u0e40\u0e2b\u0e47\u0e19\u0e15\u0e31\u0e27\u0e40\u0e25\u0e02\u0e08\u0e23\u0e34\u0e07\u0e01\u0e48\u0e2d\u0e19\u0e15\u0e31\u0e14\u0e2a\u0e34\u0e19\u0e43\u0e08 1\u0e02\u0e49\u0e2d\u0e21\u0e39\u0e25\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 \u0e1b\u0e23\u0e30\u0e40\u0e20\u0e17\u0e19\u0e34\u0e15\u0e34\u0e1a\u0e38\u0e04\u0e04\u0e25 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