ข่าวสารด้านบัญชีและภาษีอากร

1. “DHARMNITI" this name carries boththe beauty of the alphabets and the essence which indicates clearly the nature of the business and the business philosophy. In B.E.2490, Mr. Pradit Premyothin put up this name as the name of the law office known as "Dharmniti Law Office." In B.E.2526, Dharmniti commemorates its 36th anniversary. On this important occasion, it deserves to mention the ways of Dharmniti so people will get to know its past and future direction.

2. The background of Dharmniti 36 years ago may be divided into 2 phases; one is when it was “Dharmniti Law Office” and the other as “Dharmniti Company Limited" in the first period since B.E.2490 until B.E.2520 altogether 30 years. “Dharmniti” belongs under the organizational structure of the law office. In such period, Dharmniti operates as a law office all the way with some accounting and travel services, but not as core business because the time to do such business is very short and has eventually ceased as during that time the colleagues separated out to do the accounting business on their own. Mr. Pradit Premyothin, the founder of Dharmniti, has managed the business by himself throughout the period of 30 years. Dharmniti has created a number of people in the workforce to serve as judges, prosecutors and policemen and under other government agencies. Some have gone into the private sector such as bank, etc. Until B.E.2520, Mr. Pradit Premyothin passed away, and during the 30 years under the leadership and management of Mr. PraditPremyothin, Dharmniti has been widely accepted by the general customers for the good faith, integrity and knowledge in the profession. Since Mr. Pradit Premyothin has instilled the honesty and good faith to lay down a solid foundation for Dharmniti, it contributes to Dharmnti’s long standing in the last 30 years and this is why the company has not gone lost like other business.

3. Following the death of Mr. Pradit Premyothin, his will opening was done by Mr.Paisal Puechmongkol, the most senior lawyer of Dharmniti Law Office, who at that time created a testament to determine the heir of Mr. Pradit Premyothin. For the Dharmniti Law Office, Mr. Pradit Premyothin ordered to continue the business under the name Dharmniti and neither passed this venture to anyone nor assigned it to any man. This is to lay down the main post for Dharmniti in the later period on a solid foundation placed by Mr. Pradit Premyothin. Such order lays down the main post for Dharmniti in the later period for 2 main reasons below. 

Firstly, if given to one party, Dharmniti would fall under absolute control of one person which will limit the development of Dharmniti itself.

Secondly, if assigned to someone, Dharmniti may not carry on the business on a firm ground.

As the will ordered not to pass down Dharmniti to anyone, without handing the operation to anyone like this, it is obviously clear to demonstrate the intention of Mr. Pradit Premyothin that does not want Dharmniti to fall under absolute control of one person. But, let Dharmniti operate and continue without disruption, not to stop or cease operation due to the ending life expectancy of someone.

With this understanding of the intention, the team of Dharmniti at that time had discussed under the direction of Mr. Buth Khanthavit, former Chief Justice and former Supreme Court Justice whom Mr. Pradit Premyothin respects highly and calls "Teacher Buth" and agreed that the future operation in the form of ordinary office may not be long lasting for generations and unable to continually defend the interests of the clients from the life of one person to another person. This cannot achieve Mr. Pradit Premyothin’s objective and also agreed that the operation in the form of a limited company will be able to achieve such intention.

Therefore, on April 11, 1978 “Dharmniti Company Limited" was established registration No.600/2521with the registered capital of Baht 400,000 and subsequently increased the registered capital to Baht 1,000,000. The office was moved from No.87/10 Phetchburi Road, Phayathai, Bangkok to Punsak Building, 2nd Floor, 138/1 Phetchburi Road, Phayathai, Bangkok.

4. During the time when it was "Dharmniti Company Limited" during 1978 till 1982 under the structure of limited company, truly managed by a team of individuals, Dharmniti has developed at a much faster pace both the number of services provided to customers and the number of employees. It seems obviously that the office would not be able to accommodate further growth. The Executive Committee passed a resolution on January 22, 1980 to provide its own office building for Dharmniti.

With a budget of more than Baht 3 million, Dharmniti was able to have its own office building No.1000/28-30 Rama 6 Road, Phayathai, Bangkok and the opening ceremony for the new office was on May 20, 1981.

During this period of 5 years, the business of Dharmniti has 3 main areas: law, litigation and accounting. The rapid growth of Dharmniti and with the objective to fully develop the accounting business, Dharmniti has separated out the accounting business into affiliated companies known as D.I.A. and DIA Auditing Company. Later, the staff members of the accounting business around 40 people were in the service under the new organization of Dharmniti and around 80 more people subsequently joined in the operation of Dharmniti.

In the past 5 years, Dharmniti has announced the policy openly and stated in the company's regulations as the policies of Dharmniti as follows: 

(1) Largest and most secure business law institution

(2) Business law institute with good public image of the profession

(3) Provide honest and effective service to customers

(4) Offer maximum benefits to employees and shareholders

And to prevent Dharmniti from falling under absolute control of one person, it was stated in the rules and regulations of the company not to allow any one person to hold more than 10 percent of the total shares. All Dharmniti have to strictly obey this rule and not to breach the rule because that is against the will of Dharmniti.

5. In the last 5 years, Dharmniti still holds and practises on the honesty principle in accordance with the guidelines set down by Mr. Pradit Premyothin. Only by adhering to this principle will Dharmniti be able to stand. The high trust and wide acceptance that Dharmniti acquired in the last 5 years were due to this principle which is the same as during the previous 30 years.

6. In the last 5 years, Dharmniti has overcome many business problems and barriers but they are no obstacles to Dharmniti because the flag of integrity and high performance has a solution to the problem and paves the way for business expansion in itself.

On the organizational aspect, Dharmniti has updated its organizational structure and system of work all the time to be streamlined, succinct and effective. This is a new job and a great job because never before does it have a presence in Thailand. Examples of foreign countries also do not conform to the status quo in Thailand, do not conform to the environment of Dharmniti and is still a youth organization. Dharmniti has to research the nature, structure and system by holding to the results as benchmark for right and wrong. The right ones should be further developed quickly and the wrong ones should be reviewed and corrected in a timely manner. Amid strengthening the right ones and fixing the errors quickly again and again like this, the organizational structure and system of work of Dharmniti have been developed till B.E.2525. It is basically said that the structure and working system of Dharmniti have correctly and appropriately formed the right shape. But, Dharmniti will not stop here, it will take further steps. The structure and system will have to be developed persistently to reach the destination. The largest, most secure, most efficient, modernized tools and equipment have to be applied correspondingly without changing the fair spirit of Dharmniti.

In terms of personnel asset, Dharmniti regards its people to have the highest value. The work of Dharmniti from the past, present and what will be in the future all must be done by its people. Dharmniti is hereby the people of Dharmniti itself. In the last 5 years, the lesson about people is one of the most valuable chapter. With this most valuable lesson, Dharmniti should not make mistakes about people again. The lesson for Dharmniti on this is “people have heart.” Dharmniti has to manage its people fairly in this regard with "mercy, compassion, faithfulness, and wisdom.” It will have to select and create people to have justice, integrity, honesty, perseverance, intelligence and conscience.

7. The emergence, existence and development of Dharmniti in the form of a limited company have shaken the legal profession. In the last 5 years, the business legal firms that have been established the same with Dharmniti, some had ended, some were about to give up, and some are underway and still operating. The structure of "Company Limited" itself does not guarantee the existence of a long and stable establishment. It relies on the "spirit"to stay alive. Whoever that does not understand this will not be able to understand Dharmniti.

8. There are 4 policies of Dharmniti: greatness, correctness, honor and historical results. Dharmniti has now past 36 years which is very short. If compared to the future, the vast amount of time in the future cannot indicate when Dharmniti willachieve its policy. The path to the future is long, how Dharmniti will reach its final destination and achieve its policy thus requires a certain way.

9. Way of DHARMNITI

(1) "Unity" is critical in achieving the policy of Dharmniti. Dharmniti has to attain unity of the people of Dharmniti. Even walking in different directions, or walking in separate places, the mission could not be reached. Unity happens only by harmony. Many people will unite and solidify by:

1.1  Dharmniti’s management must be able to lead all in the correct direction as the axis of unity which is personified as the sun as the core of the universe. It means not only does it require knowledge, high intelligence and far-sighted thinking, also it needs to be humane, honest, forgiving and cultivating to raise the intellectual level of a normal person.

1.2  All staff of Dharmniti will have to be able to run all the operation correctly and keep pace with the management, with a mind that believes in Dharmniti, be faithful to each other, supporting, sharing, be open and frank to each other, with wisdom and normal conscience.

As Dharmniti is unified like this, it will have tremendous power and greatness as long as a man will have. With this power, then the mission of Dharmniti will be accomplished.

(2) “Security” with the heart of the people, the nature of the people’s heart wants stability. Dharmniti is the people of Dharmniti. Thus, Dharmniti will be secure when the people of Dharmniti feel secure, and the people of Dharmniti will be secure when Dharmniti itself is secure.

Stability means security in life, property, family, work and mind. Security is some kindof matter that the government has to deal with. It is an important function of Dharmniti to have security at work and in the mind. These are joint objectives for Dharmniti to aim for security, with the people that also desire stability and in essence it means the stability of people to jointly work together by way of the unity of Dharmniti as follows:

2.1 Dharmniti will take care of its staff throughout the working life.

2.2 Even after retirement, Dharmniti has to support and reward the virtue of its people throughout the lifetime with all one’s ability.

2.3 Even when the business goes through recession, crisis and loss, it takes measures to solve the business problems as the first step. If necessary, it will reduce the salary of the management. If still necessary, it will further reduce the salary of employees. If necessary even more, it has to arrange to work alternate days.

2.4 At the end of one’s wit, the utmost measures to fix the problem will be applied.

2.5 Whether close or distant persons, if they do good deeds. The goodness has to appear and be rewarded equally. If done wrong, it must be punished equally. Don’t be biased or take side with the wrongdoer.

2.6 To consider the staff of Dharmniti as co-worker of Dharmniti and the flesh of Dharmniti which is not just an ordinary employee.

2.7  Job promotion will be according to ability and not restricted to only friends or relatives. Whoever belongs to Dharmniti and is capable in management will have to be selected as manager.

2.8 Despite the relentless offense, it shall be given an opportunity to reform oneself.

2.9 Look after all sufferings and happiness with comrade in arms like brother and sister by this way of security,

Dharmniti will live on eternally and people would leave their lives and devote their mind and spirit to Dharmniti.

(3) "Wealthy" in a great empire that is highly secure if it has impoverished population, such empire will be no different to hell. A number of business executives have the ambition and talk about the wealth of their business, but refuse to mention the wealth of its population. This is viewed as contrary to the way of the security of Dharmniti. Because it is based on the idea that its people are only employees not colleagues, they desire to be happy as a result of a request to devote their souls and spirits, but refused to return the prosperity to our people. To deny such a way is contrary to the security of Dharmniti because security will not happen at all. Dharmniti views wealth as a necessity of commoners, but only the insane and deceitful man who deceived the world would reject wealth. This is the truth of commoners; therefore, Dharmniti dares to speak the truth like this and encourages people to talk about this. Also, it welcomes to build this thing to happen.

Dharmniti has a way of unity and stability, so the wealth of Dharmniti is the wealth of the people of Dharmniti. The wealth of Dharmniti will become exploited and taken advantage if Dharmniti has not created the wealth for the people of Dharmniti. Hence the people of Dharmniti will be wealthy by creating the wealth to Dharmniti.

Wealth may not happen in a blink of an eye unless winning the first prize lottery several times, or by deceiving others or wrongdoing on some matters which is not the way of Dharmniti. Wealth can happen step by step and takes time and opportunity. It can be said that the wealth is a ladder. Whichever step Dharmniti is standing, the people of Dharmniti must be standing at that step as well.

This is the way to the wealth of Dharmniti

(4) "Creativity" all things will develop in accordance with the laws of nature. Any things that have no development will not be different to a corpse. Today's world of rapid advance has left behind many people and animals.All civilization and development rely on human and creative people. If not, then the value of life is no different to an animal. "Life that is wasted" is the right word to people who are not creative.

Dharmniti is the people of Dharmniti. Dharmniti has creatively paved the progress both from the past and present. The way to achieve the policies of Dharmniti is creativity. If there is no creativity, how can Dharmniti be the biggest, the most secure, to create good image to the profession with honest service, efficiency, and benefits to concerned persons?

Creativity is held as the motto to success. If the mind is committed to success, the success will happen. However, the practice of many people are on the contrary to the motto, it must start with "The problem is that" the motto holder will not be able to succeed of any value, but it will only succeed in creating problems. Therefore, creative people must have a strong commitment with the great effort and persistence to any obstacles and temporary failure. They must also have the foresight to keep the world abreast of the situation ahead of schedule and should be intuitive and know what to do or what must be done in the future.

The creative ways of the way of Dharmniti drives Dharmniti forward, not to stop or fall back.

10. The way of Dharmniti is a way that all Dharmniti have to walk together until it reaches the destination. To achieve the policy of Dharmniti in the next 30 years is 30 years of the path of Dharmniti. When that day arrives, Dharmniti will be 66 years. It is the duty of the people of Dharmniti in that period to review and evaluate the policy of Dharmniti whether the path of Dharmniti is correct and practical. The success of the operation will be the true scale of measurement and the only scale upheld by Dharmniti. Mistakes and failures have to be "resolved" not by "excuses." Any incorrect practice or policy, inoperable and unfruitful must be corrected quickly and in a timely manner by Dharmniti people in the next generation.

Remark: As at January 29, 1987

1. “Way of Dharmniti” article consisted of 3 parts: Part 1: History of Dharmniti from the formation of the office in 1947 to 1978 totaling 30 years, Part 2: History of Dharmniti from the transformation period from a law office to limited company from 1978 to 1983 totaling 6 years, Part 3: Concept of an operation path of Dharmniti to reach the final destination and achieve the policies which are philosophical ideas. This article was drafted by Mr.Paisal Puechmongkol and the Board of Management No. 5 had revised and approved to print in the Company’s report on the occasion of Dharmniti’s 36th anniversary in 1983.

2. From issuing the above article to 1987, there was an event about the history of Dharmniti that deserves additional note. At the end of 1983, D.I.A. Co., Ltd. and D.I.A. Auditing Office had separated and moved out. The Board of Management No.5 had a resolution on February 14, 1984 to establish Dharmniti Accounting Co., Ltd. to provide accounting services and establish Dharmniti Auditing Co., Ltd. to provide auditing services with the registered capital of Baht 500,000.- each.

Dharmniti always tried to correct the administrative weaknesses which caused "D.I.A. case" in relation to the accounting business. As a result, the accounting business grew respectively and the management became more stable.

Later on November 15, 1986, the Board of Management No. 8 had a resolution to merge the same business category to be in the same company such as transfer the registration, permission and tax departments from Dharmniti Company Limited to be under Dharmniti Accounting Co., Ltd. and changed the name to “Dharmniti Accounting and Tax Co., Ltd.” in order to match with the business operation. Thus, the business and accounting except auditing were merged into the same company and maintained the legal and litigation service at Dharmniti Company Limited.

The Board of Management No. 8 had reviewed the resolution of the Board of Directors in 1983 related to the legal case to separate in the form of another company and the resolution on August 14, 1986 had established Dclaims Co., Ltd. with the registered capital of Baht 1,000,000.- in order to take responsibility of the legal case.

Remark: As at September 6, 1988

3. In 1987, the Company invested in the shares of Delight Co., Ltd., a company engaged in publishing service and trading of stationery, printed form and office supplies as a business that relates to the business of the company. As such the business cycle had expanded. However, in mid-year 1988 the company cancelled the central procurement and commissioned Delight Co., Ltd. to act as the central procurement unit. As a result, the procurement had a concise, streamlined system that can be more easily controlled with lower cost of materials.

4. In mid year 1988, the Board of Directors had the resolution to secure 4 more office spaces approximately Baht 4,000,000 and spend Baht 1,500,000 on decoration cost. Therefore, to allow administrative flexibility the Extraordinary Meeting of Shareholders No. 1-2/1988 resolved to increase the capital of the company for Baht 7,000,000 totaling Baht 10,000,000 and revised the new regulation by cancelling the old one and applying the new enacted regulation.

Remark: As at June 16, 1989

5. By the end of 1988, the Board of Management No. 10 had a resolution to transfer the legal case from Dclaims Co., Ltd. to Dharmniti Co.,Ltd. and changed the name of Dclaims Co., Ltd. to Dharmniti Press Co.,Ltd. which operates all press business as service support to other related business of Dharmniti. In addition, it could support the business independently.

6. On June 13, 1989, the General Meeting of Shareholders had a resolution to set the par value of the Company’s shares at Baht 10 per share and increase the capital for Baht 10,000,000 totaling Baht 20,000,000.00 which was divided into 2,000,000 shares at Baht 10 per share.

7. On June 14, 1989, the Board of Management No.11 had a resolution to announce the policy related to personnel and cancel the original employee regulation (B.E.2521) and applied the new regulation (B.E. 2532) instead.

Remark: As at September 12, 1991

8. On May 8, 1989, the Board of Directors had a resolution from the meeting No. 51 to acquire International Commercial Co.,Ltd. which operates the commercial school and undertook an improvement of the school building to office building under the area of 1,500 square meters. The improvement had been completed in December 1989 and was named “Bang Po Office” and moved Dharmniti Accounting and Tax Co.,Ltd., Dharmniti Auditing Co.,Ltd., Dharmniti Press Co.,Ltd., and Delight Co.,Ltd. from the head office and Rama VI office to Bang Po office in December 1989.

9. On November 25, 1989, Mr. Paibul Jirasunthorn, Board of Directors, had passed away.

10. On March 7, 1990, the Board o Directors had a resolution under the meeting No.55 to establish Dharmniti Law Office Co., Ltd. with the registered capital of Baht 1,000,000 to provide legal and litigation service at the head office and Rama VI office and assigned Dharmniti Co., Ltd. to operate mainly in the investment business and asset holding.

11. On July 27, 1990, the Board of Directors resolved in the meeting No. 57 to increase the capital of the group as follows:

(1) Dharmniti Accounting and Tax Co., Ltd. increased the capital to Baht 8,000,000.-

(2) Dharmniti Auditing Co., Ltd. increased the capital to Baht 5,000,000.-

(3) Dharmniti Press Co., Ltd. increased the capital to Baht 4,000,000.-

(4) Delight Co., Ltd. increased the capital to Baht 10,000,000.-

(5) International Commercial Co., Ltd. increased the capital to Baht 4,000,000.-

12. In 1990, there was news about the expropriation of Rama VI office, the Board of Directors No.12 had a resolution in the meeting No.191 on October 17, 1990 to purchase the office building in Tao Poon located close to Bang Po office.

13. The Meeting of Shareholders on April 19, 1991 had a resolution to increase the capital of Dharmniti Co., Ltd. from Baht 20,000,000.- to Baht 40,000,000.-

Remark: As at January 25, 1993

14. In 1992, the General Meeting of Shareholders had a special resolution in the Extraordinary Meeting No.1 dated April 16, 1992 and the Extraordinary meeting No.1 on May 6, 1992 to merge Dharmniti Co., Ltd. with International Commercial Co., Ltd.

15. The Board of Directors had a resolution according to the meeting No. 63 dated September 24, 1992 to increase the capital to Baht 36,000,000 from the registered capital of Baht 40,000,000 by issuing the new shares at Baht 10 per share and subscribed at Baht 14 per share. The registered and paid-up capital amounted to Baht 36,000,000. The General Meeting of Shareholders had a special resolution in the Extraordinary Meeting No.2 dated October 14, 1992 and No.3 on November 4, 1992 to revise the registered capital from Baht 40,000,000 to Baht 36,000,000 in order to merge the company with International Commercial Co., Ltd. which had the paid-up capital of Baht 4,000,000.-

16. On August 21, 1992, the Board of Management No. 14 had a resolution to reform the organization and administration of Dharmniti to tie in with the business expansion. The principle is to allow all affiliated companies to be independently managed under the centralized policy, guidelines, including the allocation of benefits consistent with such decentralized administration. This was a reform No. 3 in 45 years: No. 1 in 1978 which was an administrative reform from an office to a company limited, No. 2 in 1983 which was a democratic reform and collective leadership and No.3 in 1992 which the power was decentralized to affiliated companies to operate independently under the unity policy.

17. Professor Kamtorn Pantulap, President of the Board of Directors, had passed away on August 19, 1992.

18. On December 25, 1992, the Management Board had a resolution to invest in the shares of Tongsim Corporation Co., Ltd. at 30 percent of the registered capital amounting to Baht 300,000.-

19. On January 11, 1993, the co-meeting with the shareholders of Dharmniti Co., Ltd. and International Commercial Co., Ltd. had a resolution to merge both two companies into Dharmniti Group Co., Ltd. with registered and paid-up capital Baht 40,000,000 divided into 4,000,000 shares at Baht 10 each effective from January 31, 1993 and to move the head office to Bang Po office 267/1 Pracharaj Sai 1 Road, Bangsue, Bangsue, Bangkok.

Remark: As at September 30, 1994

20. The Board of Directors had a resolution to establish Pracharaj Co., Ltd. on September 11, 1992 with the registered capital of Baht 1,000,000 to support the business expansion.

21. On January 27, 1993, the Board of Directors had a resolution to purchase land and building No. 22/27-30 Pracharaj Sai 1 Road, Soi 4 totaling 4 buildings at the investment amount of Baht 10,450,000 and undertake improvement to serve as office building named “Pracharaj Office.” On July 17, 1994, the Board of Directors had a resolution to move Dharmniti Accounting and Tax Co., Ltd. and Dharmniti Auditing Co., Ltd. to Pracharaj Office.

22. On August 26, 1993, the Board of Directors had a resolution to purchase land and the building No. 22/31-40 Pracharaj Sai 1 Road, Soi 4 totaling 10 buildings at the investment amount of Baht 18,000,000 and undertake improvement to serve as office building named “Kiak-Kai Office.” On May 26, 1994, the Board of Directors had a resolution to move Dharmniti Press Co., Ltd. and Dharmniti Training and Seminar Co., Ltd. to Kiak-Kai Office.

23. On September 30, 1993, the Board of Directors had a resolution to sell 2 Bangsue office buildings No. 1296/22-23 at Baht 10,000,000 as it was unnecessary due to moving Dharmniti Press Co., Ltd. to Kiak-Kai Office.

24. In March 1994, the Board of Directors had a resolution to move Dharmniti Law Office Co., Ltd., Dharmniti International Co., Ltd. and Dharmniti Computer Systems Co., Ltd. from Rama VI (1) and (2) to Nai Lert Tower Building, 4-5 floor, Wireless Road, Bangkok as the former office started to deteriorate due to the nearby construction and the expropriation of nearby property to construct the expressway. The new office was rented from Nai Lert Co., Ltd. and further had a resolution to extend the rent and sell out office buildings on Rama VI (1) and (2). On March15,1994, all 3 companies moved the office to Nai Lert Tower Building.

25. The Board of Directors had a resolution to increase the capital for its affiliated companies as follows:

(1) To increase the capital of Dharmniti Law Office on October 28, 1993 from Baht 2,000,000 to Baht 4,000,000.-

(2) To increase the capital of Dharmniti Training and Seminar Co., Ltd. on January 27, 1994 from Baht 2,000,000 to Baht 4,000,000.-

(3) To increase the capital of Delight Co., Ltd. on August 26, 1993 from Baht 10,000,000 to Baht 13,000,000.-

(4) To increase the capital of Dharmniti Press Co., Ltd. on June 23, 1994 from Baht 4,000,000 to Baht 5,000,000.- 

(5) To increase the capital of Pracharaj Co., Ltd. on May 26, 1994 from Baht 1,000,000 to Baht 3,000,000.-

26. On June 26, 1993, Mr. Tanin Jirasunthorn, the director of the office of management No. 3 had resigned so the Board had the resolution to promote Mr.Pichai Puechmongkol to the director of the office of management No. 3 and on July 1, 1993 the Board had a resolution to appoint Mr. Wisoot Kanchanapanyapong as deputy director to the management office No. 4.

27. At the General Meeting of Shareholders, it had a special resolution on June 13, 1994 to increase the capital of the Company for Baht 20,000,000 by issuing 2,000,000 new shares at Baht 10 per share and had a preemptive sale for 1,000,000 shares at Baht 16 per share by allocating to existing shareholders at the ratio 4:1 (4 former shares to buy 1 new share).

28. Since Mr. Buth Kantavit, Chairman of the Board, turned 89 years old, the General Meeting of Shareholders No. 17 had a resolution on May 26, 1994 to appoint Mr. Buth Kantavit as Honorary Chairman of the Board and appoint Mr. Wisoot Kanchanapanyapong as director to the Board of Directors.

29. The management board had a resolution to classify the business into 4 groups on June 23, 1994 as follows:

(1) Wireless Road group is comprised of Dharmniti Law Office, Dharmniti International Co., Ltd., and Dharmniti Computer Systems Co., Ltd. and the Directors of the Office of Management No.3 and 4 were responsible in the policy.

(2) Pracharaj group is comprised of Dharmniti Auditing Co., Ltd. and Dharmniti Accounting and Tax Co., Ltd. and the Director of the Office of Management No. 2 and Deputy Director (Mr. Anurak Champreecha) was responsible in the policy.

(3) Kiak-Kai group is comprised of Dharmniti Press Co., Ltd. and Dharmniti Training and Seminar Co., Ltd. and the Director of the Office of Management No. 1 was responsible in the policy.

(4) Bang Po group is comprised of Delight Co., Ltd. and Pracharaj Co., Ltd. and the Director of the Office of Management No. 1 and Deputy Director (Mr. Pornnarong Puechmongkol) were responsible in the policy.

30. On May 26, 1994, the Board of Directors appointed Professor Preecha Panichwong, former Deputy Chairman of the Supreme Court, as the Chairman of the Board and appointed General SirintToopklam, former Director of National Defence as the Deputy Director of the Board.

31. On August 25, 1994, General Police Surapol Chulabramah resigned from director position as he had sold the shares to other individual. On September 29, 1994, the Board of Directors had approved and resolved to appoint Mr. Montri Navikapol as director.

32. On February 12, 2015, the Board of Director had a resolution to separate Dharmniti Accounting and Tax Co., Ltd. from the accounting wing and appointed the new Executive Board to manage Dharmniti Accounting and Tax Co., Ltd. In this meeting, the Board of Directors had a resolution to appoint Mr. Dulayatat Puechmongkol as the director No. 7. Thus, the management board is comprised of:

1. นาย ไพศาล พืชมงคล กรรมการจัดการ คนที่ 1

2. นาย พิชัย ดัชณาภิรมย์ กรรมการจัดการ คนที่ 2

3. นาย พิชัย พืชมงคล กรรมการจัดการ คนที่ 3

4. นาย วิสูตร กาญจนปัญญาพงศ์ กรรมการจัดการ คนที่ 4

5. นางสาว อุษา ชูชินปราการ กรรมการจัดการ คนที่ 5

6. นางสาว อโณทัย ฉอ้อนพจน์ กรรมการจัดการ คนที่ 6

7. นาย ดุลยทัศน์ พืชมงคล กรรมการจัดการ คนที่ 7

8. นาย คำนึง สาริสระ กรรมการจัดการสำรอง

9. นาย พีระเดช พงษ์เสถียรศักดิ์ กรรมการจัดการสำรอง

33. เนื่องจากกรรมการจัดการบางท่านพ้นจากตำแหน่ง และเกษียณอายุ สภากรรมการได้มีมติในการประชุมครั้งที่ 126 (230) เมื่อวันที่ 27 ตุลาคม 2558 แต่งตั้งกรรมการจัดการสำรองเพิ่ม 3 คน ทำให้คณะกรรมการจัดการประกอบด้วย

1. นาย ไพศาล พืชมงคล กรรมการจัดการ คนที่ 1

2. นาย พิชัย พืชมงคล กรรมการจัดการ คนที่ 2

3. นาย วิสูตร กาญจนปัญญาพงศ์ กรรมการจัดการ คนที่ 3

4. นางสาว อุษา ชูชินปราการ กรรมการจัดการ คนที่ 4

5. นาย ดุลยทัศน์ พืชมงคล กรรมการจัดการ คนที่ 5

6. นาย พีระเดช พงษ์เสถียรศักดิ์ กรรมการจัดการสำรอง

7. นาย คำนึง สาริสระ กกรรมการจัดการสำรอง

8. นางสาวปนัดดา กาญจนดิษฐ์ กรรมการจัดการสำรอง

9. นางสาวกิตติยา อาภากุลอนุ กรรมการจัดการสำรอง

10. นายกัมพล ทรัพย์ปรุง กรรมการจัดการสำรอง