Pojaman, her brother Bhanapot Damapong, and private secretary Kanchanapa Honghern, will be ordered to report to public prosecutors by March 26.

"The AEC will strictly follow prescribed legal procedure and the defendants may face arrest if they refuse to surrender themselves voluntarily," AEC spokesman Sak Korsaengreung said yesterday.

If the defendants co-operate in the pre-trial preparations, the AEC would not object to their bail applications, Sak said, reminding the defence to arrange for bail bonds ahead of the arraignment hearing.

Thaksin's chief lawyer, Noppadon Pattama, said the defendants were ready to report to public prosecutors and that the defence would not resort to delaying tactics.

"Thaksin has learnt about the upcoming prosecution and instructed the defence team to get fully ready for the trial involving his family members, as he expects justice will prevail in the courts," Noppadon said.

He said Thaksin viewed tax and criminal indictments against his family members as trumped-up political charges.

He said Pojaman and her fellow defendants had no intention to evade their tax responsibilities and that a key defence argument during the trial would focus on the "lack of motive" to break tax and criminal laws.

Authorities estimate the defendants were liable for Bt500 million in unpaid tax from a stock transaction by Pojaman and Bhanapot in 2000.

In a related development, the AEC has summoned Thaksin and other two suspects to acknowledge their graft indictments stemming from the purchase and installation of CTX 9000 explosives detectors at Suvarnabhumi Airport.

The session to spell out the charges is due to be held today.

The three suspects, including former transport minister Suriya Jungrungreangkit and airport board chairman Srisook Chandrangsu, are entitled to assign lawyers to attend the session on their behalf.