On 6th December 2022, the Personal Data Protection Committee (PDPC) issued its Notification on Criteria and Procedures for Notifying Personal Data Breach B.E. 2565 (2022) effective from 15th December 2022.  We discussed the key provisions of this notification below. 1.   The data controller must notify the PDPC Office and the data subject of any of... Read More

On 17th November 2022, the State Administration Council Law No. 48/2022 was issued to amend the Union Tax Law 2022 (“UTL”) in relation to the exemption of the Commercial Tax (“CT”) and Specific Goods Tax (“SGT”) for battery electric vehicles (“BEV”) and prescribe the Corporate Income Tax (“CIT”) rate for association of persons (“AOP”) which... Read More

On 31st October 2022, the Ministry of Commerce (“MOC”) issued the Newsletter No. 10/2022 in relation to settlement of payments for cross-border trading in order to strengthen compliance with the report of the Financial Action Task Force (“FATF”) effective from 1st November 2022. All payments received in a foreign currency from a cross-border trade or... Read More

The House of Representatives and the Senate of Thailand recently approved the Act on Amendments to the CCC as proposed by the Ministry of Commerce.  The Act will be endorsed by HM the King and then be published in the Government Gazette. It will become effective from the date immediately following the end of the... Read More

The Electronic-means Administrative Functions Act B.E. 2565 (“EAFA”) was published in the Government Gazette on 12th October 2022.  It will become fully effective on and from 11th January 2023.  Some of its provisions have become effective on and from 13th October 2022. The EAFA requires almost all the government (administrative) offices to perform their functions... Read More