LEGAL RIGHTS OF BUDDHIST MONKS IN PROPERTY, INHERITANCE, AND TAXATION: A DOCTRINAL AND COMPARATIVE LEGAL STUDY OF THAILAND, NEPAL, AND SRI LANKA

Abstract

This article examined the legal status and rights of Buddhist monks in Thailand concerning property ownership, inheritance, and taxation under secular law. It explored the relationship between state legislation and Buddhist monastic discipline. The study analyzed relevant Thai laws, including Sections 1622–1624 of the Civil and Commercial Code, Section 42(17) of the Revenue Code, the Inheritance Tax Act B.E. 2558 (2015), and notable Supreme Court decisions. The article compared these with Nepal’s customary Guthi trust system and Sri Lanka’s trustee-based model under the Buddhist Temporalities Ordinance. Findings revealed that although Thai law attempts to align with Buddhist monastic discipline by limiting monks’ rights in property and inheritance, interpretative ambiguities remain particularly regarding the legal status of monasteries as beneficiaries and the management of digital assets. In contrast, Sri Lanka employs formal trustee oversight under religious property law, while Nepal relies on flexible customary mechanisms, The Guthi. Policy recommendations included revising statutory language, developing joint administrative protocols between state and monastic institutions, applying digital transparency tools, and promoting religious testamentary practices.