SANGHA LAW ON TEMPLE PROPERTY AND DONATIONS IN THE NAME OF THE TEMPLE

Abstract

This academic article aimed to study the Sangha Act regarding monastery property and donations made in the name of the monastery. The methodology was to study the laws and Sangha Acts from textbooks, the internet, and analyzed and synthesized the results. The study was found that: 1. Land law and temple land ownership are managed according to custom. Later, when the Land Code of 1954 was promulgated, systematic principles regarding land rights and the issuance of title deeds were established. This was followed by the Sangha Act of 1962, ministerial regulations, rules, and resolutions of the Sangha Supreme Council, and 2. The Sangha Act regarding property, Section 31 bis of the Sangha Act of 1962, clearly states that a temple has the status of a juristic person. This certifies the legal status of a monastery as a juristic person under public law. This gives the monastery legal rights and duties that are separated from those of the monks residing in that monastery. The abbot is the representative of the monastery in general affairs, including property management, as per Section 31 (2). In the case where the monastery does not have an abbot, Section 31, paragraph two, stipulates that the acting abbot has the same authority and duties as the abbot. If there is no acting abbot, 3. The current law on donations made in the name of the monastery provides a double tax deduction for donors to the monastery. The law clearly stipulates tax benefits. Individuals can deduct donations not exceeding 10 percent of their assessable income after deducting expenses and other deductions, while juristic persons can deduct up to 2 percent of their net profit as expenses. However, donations must be accompanied by valid evidence, such as receipts or donation certificates as specified by the Revenue Department.