The Evolution of Taxation in Thailand’s E-commerce

IN BRIEF
Since 2019, the COVID-19 pandemic has drastically reshaped traditional retail, pushing consumers toward online platforms during global lockdowns and fueling an E-commerce boom.

As the world recovers, this shift in consumer behavior is here to stay, with platforms like Shopee, Lazada, and TikTok becoming integral to everyday shopping. For businesses, adapting to E-commerce isn’t just an option—it’s essential for survival and growth.

In this article, The Firm will explore the taxation landscape for E-commerce in Thailand, focusing on income tax and VAT; and will outline the key legal frameworks that E-commerce operators need to navigate to thrive in this digital marketplace.

KEY TAKEAWAYS

    1. A .Income Tax
      1. I. Personal Income Tax (PIT): The tax rate for individuals with E-commerce income in Thailand is calculated using both progressive and flat rates, with the method resulting in the higher tax amount being applied. Individuals must submit the personal income tax form (Por Nor Dor. 94) from July to September of the tax year and the form (Por Nor Dor. 90) between January and March of the following year.The calculation method is as follows:
      2. • Progressive Tax Rates
        The progressive tax calculation is based on income from taxable income with deduct expenses, and deductibles under tax laws and regulations. This amount is then multiplied a progressive-tax rate as follows:

        1. Rate of Income (THB) Tax Rate (%)
          0-150,000 0
          150,001-300,000 5
          300,001-500,000 10
          500,001-750,000 15
          750,001-1,000,000 20
          1,000,001-2,000,000 25
          2,000,001-5,000,000 30
          Over 5,000,000 35
      3. • Flat Tax Rate:
        The flat tax calculation is based on income without any deductions. This amount is then multiplied by a flat-tax rates as follows:

        1. Rate of assessable Income (THB) Tax Rate (%)
          Up to 120,000 0
          Over 120,000 0.5
      1. ii. Corporate Income Tax (CIT): The tax rate for general companies or limited partnerships with E-commerce income in Thailand is 20% of the company’s or partnership’s net profit. Therefore, companies or juristic partnerships with a 12-month accounting period are required to submit the corporate income tax return (Form Por Nor Dor. 51) within 2 months from the last day of a 6-month period, starting from the first day of the accounting period.
  1. B. Value Added Tax (VAT)
    A tax levied on the sale of goods and services at each stage of production and distribution. This tax applies to both domestically produced goods and services as well as those imported from abroad. In the context of E-commerce, businesses engaged in selling goods and services on online platforms are subject to VAT. This means that E-commerce operators must ensure compliance with VAT regulations as part of their business operations which detail as follows;
    1. I. VAT Registration: In case E-commerce business has a revenue of more than 1.8 million Baht per year, it is necessary to register for VAT within 30 days after the revenue exceeds this threshold. VAT registration can be done at the local Revenue Office or via the internet.
    2. II. VAT Rate: E-commerce business is required to collect VAT (currently at the rate of 7%) of the purchase price or service price from consumers after registering for VAT.
    3. III. Monthly Report: After registering for VAT, the VAT report must be filed every month by the 15th date of the following month.
  3. C. The up-coming of “Digital Economy and Taxation”
    According to the World Bank, the “digital economy” has represented over 15.5% of global gross domestic product (GDP) in the last 15 years, expanding at a rate 2.5 times faster than that of the overall GDP. In light of this growth, the European Commission (EC) proposed in 2018 the introduction of a Digital Service Tax (DST) set at 3% on revenues from online advertising, digital intermediary services, and the sale of user data are considered part of the E-commerce business. This initiative aims to foster fairness among businesses and utilize tax revenue for national development.While Thailand has yet to adopt a specific digital services tax, discussions regarding the taxation of digital services are actively ongoing, particularly as international standards continue to evolve.
  1. CONCLUSION
    In conclusion, in addition to registering other licenses related to E-commerce businesses, such as direct sales licenses, E-commerce businesses in Thailand are subject to both corporate income tax and VAT. It is crucial for businesses to understand their tax obligations, maintain accurate records, and ensure compliance with relevant regulations.
  2. For businesses eager to dive into this thriving industry, ILAWASIA offers expert legal counsel to navigate the complex regulatory landscape. ILAWASIA is a one-stop service for legal consultation, providing a comprehensive range of services tailored for the E-commerce businesses. Our expertise includes:
    • • Company Setup
    • • VAT registration
    • • Tax Planning
    • • E-Commerce Business Licenses
    • • Direct-Sale Business Licenses
    • • Contract Negotiation e.g. supply contracts, sale and purchase agreements and insurance
    • Import and Export of Products Licenses

    We ensure your business stays compliant and competitive, helping you seize opportunities without legal hurdles. Partner with us, and let’s grow your business in Thailand’s dynamic and evolving E-Commerce businesses in Thailand.

    AUTHOR

    • • Tanadee Pantumkomon, Partner
    • • Nannapas Phatcharakeatkanok, Senior Associate
    • • Kamintra Piriyayon, Associate

    They can be reached at corporate@ilawasia.com

by wris

ILAW Laos Recognized as a Tier 2 Ranking in Legal 500 for the Second Consecutive Term

ILAW Laos is honored to be recognized as a Tier 2 Leading Firm by Legal 500 for the second consecutive term.

This achievement reflects our dedication to providing top-tier legal solutions and reinforces our position as a trusted advisor in the legal landscape of Laos

We sincerely thank our clients, colleagues, and partners whose trust and support have been instrumental in achieving this milestone.

#ILAWLAOS #Legal500 #LeadingFirm

by wris

Crypto Currency Business in Laos

A. Legislation:

In 2021, the Ministry of Technology and Communication has issued the Ministerial Decision on experimenting with digital asset transactions No. 888.MTC, dated November 9, 2021. To defines the types, regulations and measures regarding the trial of digital asset transactions in the Lao PDR to be safe, reliable and effective, aiming to protect the rights and legitimate interests of the transaction operators and service users to contribute to the economic and social development of the nation.1

After that, the Bank of Lao PDR (BOL) has issued the Ministerial Decision on the trial operation of Crypto currency Trading Platform No. 777.BOL, date December 15, 2021; to defines the principles, regulations and measures regarding the operation of crypto currency trading during the trial period in order to make the management, risk management and operation of crypto currency trading stable, safe, reliable and effective, aiming to protect the rights and legitimate interests of service users and contribute to the development of the financial and monetary institution system as well as the economic and social development of the nation.2

B. Requirements for Operator of Cryptocurrency Trading Platform

  • • Must have Lao shareholder(s) to hold at least 51% of the total share;3
  • • The register capital is at least 10.000.000 USD (TEN MILLION US DOLLARS)4
  • • Must be a company registered as an enterprise in the Lao PDR to exclusively operate shopping centre business Cryptocurrency only;5
  • • Must have at least one manager who holds Lao nationality and has a passport in Lao PDR;6

1Article 1 of Ministerial Decision on experimenting with digital asset transactions No. 888.MTC, dated November 9, 2021.

2Article 1 of Ministerial Decision on the trial operation of Cryptocurrency Trading Platform No. 777.BOL, date December 15, 2021.

3Article 8 (No.3) of Ministerial Decision on the trial operation of Cryptocurrency Trading Platform No. 777.BOL, date December 15, 2021.

4Article 10 of Ministerial Decision on the trial operation of Cryptocurrency Trading Platform No. 777.BOL, date December 15, 2021.

5Article 8 (No. 1) of Ministerial Decision on the trial operation of Cryptocurrency Trading Platform No. 777.BOL, date December 15, 2021.

6Article 8 (No. 4) of Ministerial Decision on the trial operation of Cryptocurrency Trading Platform No. 777.BOL, date December 15, 2021.

  • • Must be in a cooperation and connection system with commercial banks under the management of the Bank of the Lao PDR7

C. Required Supporting Documents

  • • Feasibility study and its timeframe8
  • • Security system9
  • • Business Impact Analysis (BIA), Business Community Management (BCM), Business Community Planning (BCP), and Complexity10
  • • Internal Control System11
  • • Anti Money Laundry Policy12

D. Requirements of Digital Asset Businesses13

  1. I.  For cryptocurrency mining activities:
  • • Royalty fee for permission to conduct cryptocurrency mining transactions is collected once in the amount of 500,000 US dollars (five hundred thousand US dollars) per license;
  • • Cryptocurrency mining enterprises must pay a tax based on the size of electricity supply: every 10 (ten) megawatts must pay 1,000,000 US dollars (One Million US dollars), which means that every 1 (one) megawatt in the contract must pay 100,000 US dollars (One Hundred Thousand US dollars), by giving it to the state budget in instalments (4 (four) instalments per year). Delivery of each instalment shall be no later than the 20th day of the first month of the next instalment. Starting from the 3rd

7Article 8 (No. 6) of Ministerial Decision on the trial operation of Cryptocurrency Trading Platform No. 777.BOL, date December 15, 2021.

8Article 9 (No. 9.4; 9.5;) of Ministerial Decision on the trial operation of Cryptocurrency Trading Platform No. 777.BOL, date December 15, 2021.

9Article 9 (No. 9.6) of Ministerial Decision on the trial operation of Cryptocurrency Trading Platform No. 777.BOL, date December 15, 2021.

10Article 9 (No. 9.7) of Ministerial Decision on the trial operation of Cryptocurrency Trading Platform No. 777.BOL, date December 15, 2021.

11Article 9 (No. 9.8) of Ministerial Decision on the trial operation of Cryptocurrency Trading Platform No. 777.BOL, date December 15, 2021.

12Article 9 (No. 9.11) of Ministerial Decision on the trial operation of Cryptocurrency Trading Platform No. 777.BOL, date December 15, 2021

13Article 10 of Ministerial Decision on experimenting with digital asset transactions No. 888.MTC, dated November 9, 2021.

  • • year onwards, there must be a review of the payment of taxes in the form of assigning a new contractor
  • • Exemption from importation of electronic equipment used in cryptocurrency mining.
  1. II.  For cryptocurrency transactions:
  • • One-time fee for the license to operate the cryptocurrency trading center is 1,000,000 US dollars (one million US Dollars) per license;
  • • Crypto currency buying and selling service enterprises (centers) must pay a Lump-Sum tax at the rate of 15% (fifteen percent) of the fees that the service center collects from buyers and sellers at the time of buying and selling each time by giving it to the state budget in installments (4 (four) installments per year). Delivery of each installment not later than the 20th day of the first month of the next installment.
  • • 3. The obligations above are defined as principles for business operators to implement. In addition to the above, business operators and those with income must comply with relevant laws and regulations.

E. Application Process, Time frame and Government Fees

  1. I. Application Process:

According to Article 11 of Ministerial Decision on the trial operation of Cryptocurrency Trading Platform No. 777.BOL, dated December 15, 2021:

  • • Step 1. The Bank of the Lao PDR must consider the application for Crypto currency Trading Platform Business and give an answer in principle within 30 days from the date of receipt of complete and accurate document.
  • • Step 2. After receiving the letter of approval in principle, those who intend to apply for a cryptocurrency trading center must fulfill the following conditions:
    • – Pay one million US dollars in Royalty fees to the Ministry of Finance;
    • – Pay up fully registered capital;
    • – Have operation office and equipment to serve the appropriate business operations;
    • – Have an operating system and an information technology system that can meet the operation of the cryptocurrency trading center and obtain a technical standard certificate for the trading system.
    • – Compose standard staffs in sufficient numbers
    • – Meet other conditions as determined by the Bank of the Lao PDR.
  • •  Step 3: The Bank of Lao PDR will issue a business license to those who intend to apply for a license to Crypto currency business, have fully fulfilled the conditions set forth in Step 2 and such applicant must be active in business within thirty days from the date of receiving the business license.

In the case of those who intend to operate a cryptocurrency trading center, if they cannot fulfill the conditions as defined in Step 2 with sufficient reasons, the Bank of Lao PDR may extend the time to fulfill the conditions to 45 days. If not, the officer will issue the rejection of the application.

  1. II. Time frame

Approximately 60-90 Days, including the preparation of applications and supporting documents and approval process.

  1. III. Government Fees
  • • Application Fee:20,000,000 LAK (Twenty Million Lao Kip) (approximately 920 USD) per one application on the date of submission the application;
  • • License Fee: 5,000,000 LAK (Five Million Lao Kip) (approximately 240 USD) per one license and it must be paid on the date of receiving the License.
  • • Operation Annual fee: 0.1% of the total revenue.

F. Conclusion

The regulatory framework for cryptocurrency businesses in Laos, as outlined in this article, reflects the Lao PDR’s commitment to fostering a secure and efficient digital asset environment. With clear requirements for operators, robust taxation measures, and government oversight, the country has established a foundational structure to attract investment while ensuring compliance and stability in this emerging sector.

For businesses seeking to navigate these complex regulations, ILAW LAOS offers unparalleled expertise and guidance. As a prominent legal entity, ILAW LAOS has built a strong reputation for its comprehensive understanding of local and regional laws. The firm’s team of experienced professionals is adept at assisting clients in meeting regulatory requirements, securing necessary approvals, and mitigating risks associated with this dynamic market.

14Article 14 of Ministerial Decision on the trial operation of Cryptocurrency Trading Platform No. 777.BOL, date December 15, 2021.

AUTHOR

  • Tanadee Pantumkomon, Partner; and
  • Viphavanh Syharath, Associate.

by wris

The Rise of Data Centers: Why Thailand is Becoming a Hotspot for Colocation Services

In today’s digital era, Data Centers are the backbone of our technology-driven world. These physical facilities house and manage vast amounts of computer systems and equipment, serving as the lifeblood of data collection, protection, and maintenance. Among the array of services they offer, Colocation Data Center services are rapidly gaining traction. But what exactly is colocation, and why is it creating a buzz in the business world?

Colocation services provide companies the option to lease space within a provider’s data center to store their servers and hardware. Unlike in-house data management, colocation facilities come with fully equipped infrastructure, including power, cooling systems, security, and a dedicated technical team to ensure smooth operations. This service offers a strategic solution for businesses that require robust data management but lack the resources or space to do it themselves.

The Thai Boom in Data Center Demand

Thailand’s data center market is experiencing explosive growth. The surge is driven by the increasing reliance on technology in everyday life and the rapid expansion of tech-related businesses. As more companies embrace digital transformation, the need for reliable and secure data storage solutions becomes paramount.

Why is Thailand becoming a hub for Data Centers?

  • •  Strategic Location: Positioned at the heart of Southeast Asia, Thailand is ideally located to act as a digital gateway to the region.
  • •  Stable Power Supply: Consistent and reliable electricity is crucial for data center operations, and Thailand meets this requirement effectively.
  • •  Government Incentives: The Thai government, through the Board of Investment (BOI), is actively offering attractive incentives to lure businesses into this burgeoning sector.

Opportunities for Entrepreneurs

For entrepreneurs looking to tap into Thailand’s burgeoning data center industry, several key factors should be at the forefront of their strategy:

  • •  Infrastructure: Ensuring top-notch facilities with high levels of security and efficiency.
  • •  Compliance: Staying updated with Thai regulations and BOI incentives.
  • •  Market Trends: Keeping a pulse on the growing tech landscape and evolving data management needs in the region.

Thailand’s burgeoning role as a data center hub presents a golden opportunity for businesses looking to expand their digital footprint in Southeast Asia. With the right approach, entrepreneurs can leverage this momentum to establish themselves as key players in a thriving market

For entrepreneurs to operate a Data Center in Thailand, the following key details are important to consider:

1. Laws and Regulations

1.1 License and Permits

Data Center business fall under Telecommunications Business Operation Act B.E. 2544 (“Telecommunications Act”) which is under the authority of the Office of the National Broadcasting and Telecommunications Commission (“NBTC”). According to Section 7 of Telecommunications Act, the telecommunication businesses are categorized into 3 types of licenses:

Type One license Type Two license Type Three license
Does not have his or her own telecommunication network Does not have his or her own telecommunication network Have his or her own telecommunication network
Provide services on the basis of liberalization Provide services for a limited group of people or has no significant impacts on free and fair competition or on public interest and consumers Provide services to a large number of general public or may have significant impacts on free and fair competition or on public interest or requires special consumer protection

Since the Data Center business does not require its own telecommunications network and operates based on liberalization principles. Therefore, Data Center business is required to obtain a Type One license under the Telecommunications Act.

The qualifications for obtaining a type one license shall be as follows;

  1. 1) the applicant shall not be a bankrupt;
  2. 2) the applicant shall never have a telecommunications business license revoked;

1Telecommunications business operation act B.E. 2544 section 4.
“Telecommunication network”, means the set of telecommunications equipment which is directly connected or connected through switching equipment or any other equipment for telecommunications between defined termination points by means of any wire, radio-frequency spectrum, optical, or any other electromagnetic systems or a combination thereof;

  1. 3) the directors, managers, or persons in authority of the applicant shall not be a person sentenced by a final judgment for an offense committed under this Act, or under the law on telegraph and telephone, the law on radiocommunication, or the law of consumer protection during 2 years period prior to the date of submitting the application.2

To operate the Data Center business, the owner must pay government fees to obtain and renew the business license, as well as an annual fee. The annual fee is calculated based on the yearly income before deduction expenses. For businesses with a Type One license, the fee ranges from 0.25% to 1.5%, depending on their annual income.

Once the business license is obtained, the business owner is required to commence operations within 1 year from the license issuance date. Additionally, the business must submit a performance report to NBTC every 3 months until services begin.

Upon commencing operations, the business owner must submit an annual report, which includes key details such as start and end dates of operations, financial statements, number of customers, business plan, and other information as specified by NBTC.

Furthermore, any changes to the business, such as the changes of a company name or address, the director, or shareholders that could affect the company’s status converting into a foreign-owned entity, must be promptly reported to the NBTC.4

1.2 Foreign Shareholder

Although the Type One license does not impose specific regulations related to foreign shareholder, the company which is not Thai company is still subject to the Foreign Business Act B.E. 2542.

The company that is not registered in Thailand or the company that is registered in Thailand with foreign shareholders holding 50 percent or more of the shares shall be considered as a foreign company and may fall under Foreign Business Act B.E. 2542 (“FBA”). Data Center business is classified as a “services business” under FBA, the company must obtain a Foreign Business License before operating a business.

2. Incentives

2.1 BOI Promotion

2Telecommunications business operation act B.E. 2544 section 8

3Announcement of the National Broadcasting and Telecommunications Commission (NBTC) on the Telecommunications License Fee, December 28, 2012

4Announcement of the National Broadcasting and Telecommunications Commission (NBTC) on the Standard Conditions for Granting Telecommunications Licenses, May 25, 2021

Regarding the Investment Promotion Guide 2024, Data Center business was stipulated in Investment Promotion Division 4, section 8, digital industry. Data Center business has been classified under incentive category A1.

The conditions for Data Center business to apply for BOI are that the equipment and systems must ensure that their equipment and systems are fully prepared and operational. These are some key conditions that are important for entrepreneurs to consider:

  1. 1. the project must provide complementary service for customers located in projects such as server co-location, managed service, customer’s server backup service, disaster recovery service (DRS), Data Hosting;
  2. 2. the project must have a “Continuous Rating” generator, which is capable of supporting the entire electricity needs of the Data Center, with a backup generator that can support the need for electricity when one of the generators does not function properly;
  3. 3. the project must be certified with ISO/IEC 27001 (data center).5

2.2 Benefits for A1 incentives in BOI

  1. 1) Exemption of corporate income tax for 8 years with no cap.
  2. 2) Exemption of import duties on machinery.
  3. 3) Exemption of import duties on raw materials used in R&D.
  4. 4) Non-tax incentives, for example, permit to own land or take out or remitting money abroad in foreign currency.

2.3 Other Promotion

Not only the promotion provided by BOI, but there is another incentive for operating Data Business in Thailand under Royal Decree Re VAT Exempt for Data Center Service No. 759. Business owners who submit their application before November 7, 2570, are eligible for a VAT exemption for Data Center business, which has conditions as follow;

  1. 1) it is Thai company or registered under the law of Thailand;
  2. 2) the company that had been registered VAT;
  3. 3) the company which has been promoted under the Competitiveness Enhancement for Target Industries Act B.E. 2560;6
  4. 4) the business owner of Data Center who has not claimed the purchase tax related to the Data Center to deduct it from the sales tax in their VAT within 3 years prior to the tax payment month or submission of the application under section 2.

5Investment Promotion Guide 2024, page 118, 119

6Decree no. 759 B.E. 2565, section 4

7Announcement of the Director-General of the Revenue Department Regarding Value Added Tax, No. 251, May 16, 2023

Please note if the operators apply for VAT exemption for the Data Center business, they will not be able to claim the purchase tax of VAT.

Conclusion

As the technology sector continues its rapid expansion, the Data Center business emerges as a compelling opportunity for entrepreneurs. With increasing data demands, businesses are turning to robust solutions like colocation services to manage their digital assets efficiently.

Thailand, with its strategic location, reliable infrastructure, and attractive incentives, stands out as a promising destination for data center investments. The government’s support, including income tax exemptions and VAT exemptions, further enhances the country’s appeal, making it an ideal spot for entrepreneurs to establish or scale their ventures.

For businesses eager to dive into this thriving industry, ILAW ASIA offers expert legal counsel to navigate the complex regulatory landscape. We are a one-stop service for legal consultation, providing a comprehensive range of services tailored to the Data Center business. Our expertise includes:

  • •  Company Setup
  • •  Corporate Structure Planning
  • •  Joint Venture Agreements
  • •  NBTC License Applications
  • •  BOI and Foreign Business License
  • •  Lease Agreement Reviews
  • •  Data Center Colocation Service Contract Reviews
  • •  Construction Contracts for Data Centers

We ensure your business stays compliant and competitive, helping you seize opportunities without legal hurdles. Partner with us, and let’s grow your business in Thailand’s dynamic and evolving data center market.
Announcement of the Director-General of the Revenue Department Regarding Value Added Tax, No. 251, May 16, 2023

Author

Tanadee Pantumkomon, Partner;

Wachinorot Siladet, Associate; and

Avika Kanjanakul, Associate.

by wris

Update on Copyright and Related Rights in Myanmar

IN BRIEF

Myanmar’s Copyright Law 2019 was enacted on May 24, 2019 and the Ministry of Commerce issued the Copyright Rules with the Notification No. 70/2023, dated October 23, 2023. The Copyright Law and its associated Rules came into effect on October 31, 2023 as per Notification No. 218/2023, dated October 18, 2023.

The Myanmar Copyright Law 1914 has been repealed and replaced by the new Myanmar Copyright Law 2019. Starting from February 9, 2024, the protection of copyright and related rights can be registered with the Ministry of Commerce, Intellectual Property Department.

The Intellectual Property Agency issued a Notification No. 1/2024 on February 13, 2024, which outlines the official fees associated with applying for copyright and related rights registration in Myanmar.

No. Categories of Services Fees (MMK) Approximately Fees (USD) (1 USD is equal to 2,100 MMK)
1. Application for registration of literary or artistic work (CR-1) 100,000 47.62
Application for registration of movies (cinematography work) 300,000 143
2. Application for registration of related rights object (CR-2) 100,000 47.62
3. Application for amendment or correction of clerical errors and other errors that may be permitted to correct included in the application
(CR- 3)		 50,000 23.80
4. Application for issuing of certified copy of the registration certificate (CR- 5) 50,000 23.80
5. Application for amendment or correction of clerical errors and other errors recorded in the register(CR- 6) 50,000 23.80
6. Application for record of transferring of economic rights (CR- 7) 100,000 47.62
7. Application for amendment or cancellation on the record of transferring (CR-8) 50,000 23.80
8. Application for cancellation of registration (CR- 9) 100,000 47.62
9. Application for change of the representative(CR- 11) 20,000 9.52
10. Application for time extension (CR- 12) 50,000 23.80
11. Application for appeal (CR-13) 300,000 143

The official fee for applications of CR-1, CR-2, CR-7 and CR-8 is only for literary or artistic works or related rights.

The prescribed official fee for filing applications of CR-3, CR-5, CR-6, CR-9, CR-11, CR-12 and CR-13 is charged per application.

The Intellectual Property Agency has announced an official fee of 100,000 MMK for filing applications related to literary or artistic works only. The Intellectual Property Department has also announced that multiple types of literary or artistic works such as music, poetry, cartoons, short stories, articles, photographs and applied arts can be included in per application as follows;

No. Types of work The number that can be included in per application Official fee (MMK) Official fee (USD)
A music Up to 12 music 100,000 47.62
B poem Up to 10 music 100,000 47.62
C single panel cartoons Up to 10 music 100,000 47.62
D Short cartoon Up to 5 music 100,000 47.62
E Short novels Up to 5 music 100,000 47.62
F Articles Up to 5 music 100,000 47.62
G Photo Up to 5 music 100,000 47.62
H Applied art Up to 5 music 100,000 47.62

KEY TAKEAWAYS:

A. Application of Copyrights and Related rights

Authors, copyright owners or related rights owners can file to the Registrar using Form CR-1 for the registration of copyright and Form CR-2 for the registration of related rights.

Applications may be prepared in either Myanmar or English language. Applications can be submitted through E-filing, in person at the Intellectual Property Department (IPD), or by Post.

Copyright may be applied by the author or the owner of copyright through inheritance, transfer by testament, gift or donation, or transfer of ownership under any existing law.

Related rights may be applied for by a performer, producer of phonogram, broadcasting organization, or the owner of related rights through inheritance, transfer by testament, gift or donation, or transfer of ownership under any existing law.

B. Protected Copyright Works

The following literary or artistic works which are original intellectual creations, shall be protected;

  • • Books, pamphlets, poems, novels, articles, computer programmes and other writings;
  • • Speeches, lectures, addresses, sermons and other oral works;
  • • Dramatic works, dramatico-musical works, pantomimes, choreographic works and other literary or artistic works created for stage production;
  • • Dongs and musical works, with or without words;
  • • Audiovisual works including cinematographic works;
  • • Works of architecture;
  • • Works of drawing, sketching, painting, carving, sculpture, engraving, mosaic, wood work, pottery, metal ware, terracotta, jewellery, handicrafts, costumes, textiles and ornamentation of ethnic groups;
  • • Lithographic works, weaving works, tapestries and other works of fine art;
  • • Photographic works;
  • • Works of applied art;
  • • Textile designs;
  • • Illustrations, maps, plans, sketches and three-dimensional works related to geography, topography, architecture or science;
  • • Translations, adaptations, arrangements and other alterations or modification of literary or artistic works;
  • • Collections of literary or artistic works, including collections of the traditional cultural expressions;
  • • Compilations of data whether in machine readable or other form, provided that such collections must constitute intellectual creation by reason of the selection or arrangement of their content but contents of the collection shall not be concerned with the protection.
  • • Literary or artistic works shall be protected by the sole fact of their creation irrespective of their mode or form of expression, their content, quality and purpose.

 

C. Unprotected Copyright Works

  • • Idea, procedure, method of operation, mathematical concept, principle, discovery or data
  • • News of the day or miscellaneous facts having the character of mere items of press information
  • • Constitution and legislation
  • • Rules, regulations and by-laws, and notifications, orders, directives and procedures issued by the Governmental departments and Governmental organizations
  • • Judicial decisions and orders
  • • Official translation and collection of those in sub-sections (3) to (5) by the Government.

D. Rights of Copyright Owners and Owners of Related Rights 

  1.  1. Copyright Owner’s Rights

    Copyright protects authors by granting them a set of exclusive rights over their works. There rights include economic rights and moral rights, in accordance with Berne Convention.

    1.  1.1 Economic rights

      The right owners can derive financial reward from the use of their works by others. The author or copyright owner shall have the right to exercise economic rights directly or by to authorizing others to do so, as follows;

      • • Reproduction;
      • • Translation, adaptation, arrangement or other alteration or modification;
      • • Distribution of the origin or a copy of the work to the public through sale or other transfer of ownership;
      • • Rental of the original or a copy of computer programme, an audiovisual work, a cinematographic work, a literary or artistic work embodied in a phonogram, a database or a musical work in the form of notation to the public;
      • • Public performance;
      • • Broadcasting;
      • • Communication to the public by any other means;
      • • Collection of literary or artistic works of his creation;
    2. 1.2 Moral rights

      The author shall retain the exclusive moral right, even if he is not the owner of economic rights.

      • • Right to claim authorship and to have his name indicated as the author on the copies of any public use of his literary or artistic work;
      • • Right to use a pseudonym if it was originally described on copies of a literary or artistic work lawfully made available to the public;
      • • Right to object to any distortion, mutilation or other modification of, or other derogatory action in relation to his literary or artistic work which would be prejudicial to his honor or reputation;
  2. 2. Rights of Related Rights Owners

    1.  2.1 Economic rights

      Related rights protect to performances, original recordings and broadcasts of works. Performers, producers of phonograms and broadcasting organization have granted the related rights.

      1. 2.1.1 Economic Rights of the Performer
        1. I. Broadcasting or communication to the public of his unfixed performance, except where the broadcasting or communication to the public is undertaken by any of the following manners;
        • • Fixation of the performance with authorization of the performer or carrying out the acts in section 41 without authorization of the performer
        • • Broadcasting of the performance by the organization itself that initially broadcasts the performance or by its authorization
        1. II. Fixation of his unfixed performance
        2. III. Direct or indirect reproduction of a fixation of his performance, in any manner or form;
        3. IV. Distribution to the public of a fixation of his performance, or of its copies except the sale or transfer of ownership of the copy of a fixation of his performance anywhere with authorization of the performer;
        4. V. Rental to the public of a fixation of his performance, or its copies;
        5. VI. Making available to the public of his fixed performance, by wire or wireless means or any other communication means in such a way that members of the public may access them from a place or at a time individually chosen by them;
      2. 2.1.2 Economic rights of the Producer of Phonogram
        1. I. Reproduction of a phonogram by any manner or form, directly or indirectly;
        2. II. Importation of copies of a phonogram;
        3. III. Distribution of original or copies of the phonogram to the public except the original or copy of the phonogram which has been sold or transferred in any country with the permission of the producer;
        4. IV. Renting the copies of phonogram to the public with the fee;
        5. V. making available to the public of the phonogram, by wire or wireless means, in such a way that members of the public may access it from a place and at a time individually chosen by them;
      3. 2.1.3 Economic rights of the Broadcasting Organization

        1. I. Rebroadcasting of the broadcast;
        2. II. Communication of the broadcast to the public;
        3. III. Fixation of its broadcast
        4. IV. Reproduction of a fixation of its broadcast
    2. 2.2 Moral Rights and The Performer’s Moral Rights
        1. I. The rights to claim to be performer;
        2. II. The right to object to any alteration, modification or destruction of his performances in any way that would be prejudicial to performer’s reputation

E. Protection term of the Copyright and Related Rights

  1. 1. Copyright

    1.  1.1 Terms of economic rights
        • • The life of the author and 50 years after the year of its death;
        • • If literary or artistic work of joint authorship, the life of the last author and 50 years   
        • • after the year of its death;
        • • 50 years after the year of the work has been made available to the public with the consent of the author, or, failing to do such an event, 50 years after the making of such a work in the case of a cinematographic work or an audiovisual work;
        • • 50 years after the year of the work has been lawfully made available to the public in the case of a literary or artistic work published anonymously or under a pseudonym provided that where the author’s identity is revealed before the expiration of the said period, the term shall be the same as in clauses (i) and (ii) of this sub-section’
        • • 50 years after the year of the work has been created, lawfully made available to the public or firstly published by Governmental department and Governmental organization for which it is the first owner of the copyright, whichever year is later in the case of a literary or artistic work of Governmental department or Governmental organization except the matters unprotected under section 16;
        • • 25 years from the making of the work in the case of a work of applied art;
    2.  1.2 Terms of moral rights
        • • The term for moral rights is the life of the author and for unlimited period form his death;
  2. 2. Related rights

    1.  2.1 Protection terms of economic rights of performer
        • • 50 years following the year in which the performance was fixed in any medium, or in the absence of such fixation, 50 years from the date of the end of the year in which the performance took place;
    2.  2.2 Protection terms of economic rights of producer of phonogram
        • • 50 years following the year of publication of the phonogram or, if the phonogram has not been published, 50 years following the year of the first fixation;
    3.  2.3 Protection terms of economic rights of broadcasting Organization
        • • 20 years following the year in which the broadcast took place;
    4.  2.4 Terms of moral rights
      Terms of moral rights of the performer

        • • The term of protection for the moral rights of the performer shall be during the life of the performer and for an unlimited period after his death;

AUTHOR

Htar Su May, Senior Associate, ILAW Myanmar Co., Ltd.

by wris

Update on Patent Practice in Myanmar

IN BRIEF

Myanmar Patent Law (MPTL) 2019 took effect on May 31, 2024 with the notification no. 106/2024 issued by State Administration Council (SAC) dated on June 01, 2024. And Ministry of Commerce issued the Patent Rules on June 04, 2024 with the notification no. 43/2024. The key objective of these announcements is to protect the rights and interests of the patentee and the inventor.
The Intellectual Property Agency issued a notification no. 2/2024 on October 22, 2024, which outlines the official fees related to applying for patent and utility model registration as well as registration of patent agent.

No. Categories of Services Fees (MMK) Approximately Fees (USD) (1 USD is equal to 2,100 MMK)
1. Request for grant of patent/ utility model certificate (PT/UM-1)

  1. a. Up to five claims and 20 pages
  2. b. For each claim if it is 5 claims and above
  3. c. For each page if it is 20 pages and above
 500,000
20,000
3,000		 238.10
9.52
1.42
2. Request for earlier publication (PT/UM-1c) 150,000 71.42
3. Request for divisional application (PT/UM-3) 500,000 238.10
4. Request for conversion (PT/UM-4) 100,000 47.62
5. Request for opposition (PT/UM-6) 500,000 238.10
6. Request for substantive examination of Patent application (PT-8) 1,000,000 476.8
7. Request to amend the application (PT/UM-9) 100,000 47.62
8. Request to issue certified copy of Patent/Utility Model certificate (PT/UM-10) 50,000 23.80
9. Request for correction of registration (PT/UM-11) 150,000 71.42
10. Annual fee for patent application and patent
1st year –
2nd year –
3rd year 200,000 95.23
4th year 200,000 95.23
5th year 300,000 143
6th year 300,000 143
7th year 350,000 166.66
8th year 350,000 166.66
9th year 400,000 190.47
10th year 400,000 190.47
11th year 600,000 285.71
12th year 600,000 285.71
13th year 800,000 381
14th year 800,000 381
15th year 1,000,000 476.8
16th year 1,000,000 476.8
17th year 1,200,000 571.42
18th year 1,200,000 571.42
19th year 1,500,000 714.28
20th year 1,500,000 714.28
Annual fee for utility model application and utility model
1st year – –
2nd year 200,000 95.23
3rd year 200,000 95.23
4th year 300,000 143
5th year 400,000 190.47
6th year 500,000 238.10
7th year 600,000 285.71
8th year 700,000 333.33
9th year 800,000 381
10th year 900,000 428.60
Late fee 50 % of the current year 50 % of the current year
11. Request for reinstatement of rights (PT/UM-13) 500,000 238.10
12. Request to recording the transfer of right (PT/UM-14) 100,000 47.62
13. Request for recordation of license (PT/UM-15) 100,000 47.62
14. Request for cancellation to the record of license (PT/UM-16) 50,000 23.80
15. Request for revocation of patent/utility model certificate (PT/UM-19)

  1. (a) Patent
  2. (b) Utility
 700,000
500,000		 333.33
238.10
16. Request for cancellation or change the appointment of representative (PT/UM-20) 50,000 23.80
17. Request for patent agent registration certificate (PT/UM-21) 300,000 143
18. Request for renewal of patent agent registration certificate (PT/UM-22) 200,000 95.23
19. Late fee for renewal 50,000 23.80
20. Request for appeal (PT/UM-23)

  1. (a) Patent
  2. (b) Utility
 700,000
500,000		 333.33
238.10
21. Request for copies of extracts, documents from the register (PT/UM-24)

  1. (a) Up to 20 pages
  2. (b) For each page if it is up to 20 pages
 30,000
1,000		 14.3
0.47
22. Request for extension time (PT/UM-25) 100,000 47.62
23. Request for registration fee of certificate for patent or utility model 50,000 23.80

KEY TAKEAWAYS:

A. Acceptance of patent and utility model application

Ministry of Commerce (MOC) officially had accepted an application of patent and utility model start from October 31, 2024.

B. Application of patent or utility model

An application can be filed to Intellectual Property Department individual or jointly. And also, a company can be filed an application.

The patent application may be prepared in Myanmar or English language. An application may be submitted from E-filing or in person at IPD or by Post with the proof of payment and using the application form (PT/UM-1). If the registrar requests to translate in Myanmar language to English language and English language to Myanmar language, must submit translation and shall certify if the translation is made.

The patent applicant must request the application examination in details within 36 months from the date of application and pay the registration fee and request the registration officer. If is not made within the specified period, the patent application shall be considering the forfeited. Applications that do not meet the requirements will be revoked within 60 days from the date of receipt of the notice. The registrar will announce to the public 18 month from the filing date or if requested to announce earlier than this period, it will be on requested date. Those who wish to object can submit the objection to the registrar within 90 days from the date of issue and pay the prescribed fee.

C. Applicant

Applicant must mention the following information in the patent and utility model application

  • • Request for grant of a patent or utility model;
  • • Name, nationality and address of the applicant or legal entity or inventor;
  • • Name, identity card number and address of representative or agent, if apply with representative or agent. The application form (PT/UM-2) must be attached.
  • • A fully description of invention;
  • • Patent or Utility name and description of summary of patent;
  • • One or more requests of patent or utility model as prescribed;
  • • The below information may be attached, if necessary.
  • • Address and State name, if applicant has effective industrial or business;
  • • Registration number, legal entity type and State name, if applicant applies for legal entity;
  • • Drawings to understand of invention;
  • • Priority claim, if the applicant requests for priority claim;
  • • Where the applicant wishes to take advantage of any protection resulting from the display of goods to which the invention is applied in an international exhibition, declaration claiming the exhibition priority together with the evidences;
  • • Written agreement, if applicant applies and sign jointly;
  • • The disclosure of access to genetic or biological resources and of any element of traditional knowledge associated or not with those resources and that was directly or indirectly used in the making of the claimed invention;
  • • Request to publish earlier;

D. Type of patentable invention

  • • New inventions
  • • Inclusive a level of innovation
  • • Industrial application 

E. Registrability of utility model

An invention is new and can be used in industrially, can be registered as a utility model. Inventions Ineligible for Protection, must be the following models

  • • Discoveries, scientific theories and mathematical calculations;
  • • Systems, rules and regulations or methods relating to conducting business, pure psychology, or games;
  • • Pure computer programs;
  • • biological production processes mainly used for growing plants or rearing animals except non-biological and microbiological production processes;
  • • Plants and organisms which include all organism and plant species, DNA –including complementary DNA sequences, cells, cell lines, cell cultures and seeds, including whole or part of organisms and biological materials found in nature, with the exception of man-made microbiological organisms;
  • • Surgical methods or treatment methods for the bodies of humans and animals including methods of diagnosis discovered by conducting experiments on the bodies of human and animals;
  • • Inventions related to objects which are known to the public or chemical products which are prescribed as necessary, including objects existing in nature, new ways of usage and new forms;
  • • Inventions which are detrimental to public morale, order, human beings, animals, plants, health or the environment and inventions for which use is prohibited by any existing law within the territory of the Union.
  • • Pharmaceutical products or production processes are ineligible for patent protection until January 01, 2033, unless specified otherwise by the Union Government.

F. Utility model Inventions Ineligible for protection

  • • Procedures;
  • • Chemical, pharmaceutical, biological, metallurgical of or any other kind of substances or compounds; and
  • • tems excluded from protection by patents for inventions pursuant to with this Law.
  • • Sculptures, architectures or ornamentals existing in nature.

G. Duration of Patent and Utility Model

The duration of patent is 20 years and the utility model is 10 years from the filing date. The annual fee must be paid in order to maintain yearly.

by wris

タイにおける大麻およびヘンプに関する新しい法案

2022年6月9日、タイでは大麻とヘンプが麻薬法の規制対象から除外されました。これにより、所持や消費が広がり、公衆衛生、経済、社会に大きな影響を及ぼす可能性が生じています。これらの懸念に対応するため、2024年11月6日に保健省は大麻およびヘンプの栽培、生産、輸入、輸出、販売、広告を規制する新たな法案を内閣に提案しました。この法案は現在、内閣による審議中です。

法案の主な条項

A. 許可要件

この法案では、大麻、ヘンプおよびその抽出物の栽培、生産、輸入、販売には、タイ伝統医療·代替医療局長からの許可が必要とされています。
大麻またはヘンプの栽培許可申請は、栽培面積の規模に基づいて次のように分類されます：

    • 小規模: 5ライ（約1.98エーカー）以下
    • 中規模: 5ライを超え20ライ（約7.91エーカー）以下
    • 大規模: 20ライを超え400ライ（約158.16エーカー）以下

加えて、輸入および輸出には、取引ごとに特定の許可が必要です。

B. 免許不要の活動

以下の活動は、許可要件から免除されます：

    • 大麻およびヘンプの根、枝、葉、茎、種子の生産、輸出、または販売（ただし、大麻およびヘンプの花を除く）。
    • 医師、歯科医師、タイ伝統医療師、応用タイ伝統医療師、中国伝統医療師、または民間医療師（タイ伝統医療職業法に基づく定義）の資格を有する医療従事者による、治療、ケア、苦痛の緩和、人間の疾患予防のための大麻、ヘンプおよびその抽出物の処方。

C. 申請資格

許可申請者には、以下の基準が適用されます：

    • 個人: タイ国籍を有し、20歳以上でタイに居住し、法的に禁止される要件に該当しないこと。
    • 企業: タイ国内に拠点を持つタイ国籍の法人であり、取締役がタイ国籍で20歳以上、法的に禁止される要件に該当しないこと。
    • 地域企業: 地域企業法に基づく法人格を持たない場合でも、代表者がタイ国籍で20歳以上であり、法的に禁止される要件に該当しないこと。
    • 政府機関またはタイ赤十字社: 関連する法のもとで適切な責任を有すること。

D. 許可の有効期間および更新

許可の有効期間は発行日から3年間であり、有効期限が切れる前に更新する必要があります。

E. 大麻、ヘンプおよびその抽出物の使用制限

この法案では、大麻、ヘンプおよびその抽出物の消費を以下の場合を除き禁止しています：

    1. 医師、歯科医師、タイ伝統医療師、応用タイ伝統医療師、中国伝統医療師、または民間医療師（タイ伝統医療職業法に基づく定義）の管理下で、治療、痛みの緩和、人間の健康維持または疾患予防に使用する場合。
    2. 政府機関による研究、医療研究、薬学研究、科学研究、医療または薬学サービス、赤十字の利用、または学術的利用のため。
    3. ハーブ製品、医療製品、食品製品、化粧品製品、または関連法で指定されたその他の製品の製造。

F. 手数料

許可手数料は、保健省が発行する省令で定められ、法案の付属書に記載された最大料金を上限とします。手数料の金額は、栽培面積、大麻およびヘンプまたはその抽出物の量、または事業の規模に応じて異なります。

G. 広告

この法案では、大麻の花や樹脂、ヘンプの花や樹脂、抽出物、喫煙器具や関連機器の広告を禁止しています。さらに、大麻、ヘンプまたはその抽出物に関する広告は、虚偽、誇張、または違法行為や非道徳的行為を助長してはなりません。

結論

新しい法案は、大麻およびヘンプ、およびその抽出物の栽培、生産、輸入、輸出、販売、広告に関する規制の枠組みを明確化し、既存の法律における重要な欠陥に対 処しています。その成立時期はまだ不確定ですが、内閣および議会による承認手続きが進行中であり、2025年第2四半期までには新法が施行される可能性があります。本法律が施行されれば、法的な明確性が向上するだけでなく、タイにおける大麻およびヘンプ産業の安定性と成長の可能性が強化され、投資家や起業家にとってより安全な環境が整います。

これらの変化に対応するビジネスについて、当事務所は、法的アドバイスと規制対応の専門的なサポートを提供し、このダイナミックな分野における新たな機会をつかむお手伝いをいたします。法的環境が変化する中で、貴社の成功に向けた信頼できるパートナーとして、当事務所をご活用ください。

著者:

Tanadee Pantumkomon, Partner
Wachinorot Siladet, Associate
Phoomphop Rungsri, Associate

by wris

カンボジア王国における外国人労働者雇用手続きに関する通知

概要:
カンボジア労働法（1997年3月13日制定、2007年、2018年、2021年改正）は、外国人労働者がカンボジア労働職業訓練省（MLVT）から労働許可証および雇用カードを取得することを義務付けています。2014年8月20日、MLVTは外国人労働者雇用に関する大臣令No. 196を発行し、続いて2024年8月12日には通知No. 022/24 ក.ប/ស.ជ.ណ.ម.ហを発表しました 。

主な規定:

1. 事業体設立の手続き:

    1. (1) 事業体はカンボジア労働職業訓練省に対し、外国人労働者雇用許可証を申請しなければなりません。ただし、カンボジア人労働者総数の10%を超えてはなりません。
    2. (2)  雇用契約の登録が必要です。
    3. (3)  外国人労働許可証および外国人雇用カードを申請します。

2. 外国人労働者の手続き:

    1. (1)  外国人は事業体の所有者または責任者に、労働職業訓練省が発行した外国人労働者雇用許可証を提示するよう依頼します。
    2. (2)  外国人は事業体の所有者または責任者と雇用契約を締結します。
    3. (3)  外国人労働許可証および外国人雇用カードを申請します。

3. 必要書類:

申請はウェブサイト www.fwcms.mlvt.gov.kh を通じて行い、以下の書類を提出します：

    • •  パスポート
    • •  最新の事業登録税証明書
    • •  健康診断書
    • •  4×6cmの写真

4. 罰則:

2025年内に労働許可証を申請しなかった場合、工場および事業体は、1人当たりKHR 12,600,000（約USD 3,150）の罰金を課されます。この罰金額は、2023年7月31日付の省間令No. 498の付属書1「労働法違反者への金銭的罰則」のNo.106に基づきます。

結論:

     カンボジア労働法は、外国人労働者に対し、カンボジア労働職業訓練省（MLVT）から労働許可証および雇用カードを取得する義務を課しています。この法律は、雇用者および外国人労働者の双方に対し、必要書類の要件や不遵守に対する罰則（2025年には1人当たりKHR 12,600,000、約USD 3,150）を規定しています。
　外国人労働者が労働許可証および雇用カードを取得した後は、カンボジア大使館、オンライン（www.evisa.gov.kh）、またはカンボジア国際国境にて労働ビザを申請することができます。これらの規定は労働基準の遵守を確保し、外国人労働者のカンボジア社会への統合を促進するものです。

  • •  著者:
    • •  Vicheka Lay
    • •  Hort Lypheng
  • •  連絡先:

Ilawcambodia@ilawasia.com

by wris

Unlocking Opportunities in Senior and Dependent Care Businesses

According to Thailand’s National Statistical Office, the country officially entered the status of an “aged society” in 2024. This aligns with a global trend highlighted in a United Nations report, which underscores the increasing size and proportion of older individuals in populations worldwide.
As a prominent health and wellness hub, Thailand has experienced growing demand for health-focused services. To address this societal shift and tap into emerging opportunities, the government has introduced attractive incentives aimed at supporting the evolving needs of its aging population. These measures are designed to unlock potential in adapting to demographic changes while attracting investors to high-growth sectors such as senior and dependent care businesses.
The key details of these initiatives are outlined below:

1. Licenses
Senior and dependent care businesses, including day care centers, residential homes, and nursing homes, fall under the legal definition of the “Business of Caring for the Elderly or Dependent Persons” (collectively referred to as the “Business”). Operating such businesses requires a license, as stipulated by the Health Business Establishments Act B.E. 2559 (2016) and its amendments.
These businesses are further regulated under the Ministerial Regulation on the Specification of the Business of Caring for the Elderly or Dependent Persons as a Health Business Establishment B.E. 2563 (2020) (the “Ministerial Regulation”).
The Ministerial Regulation classifies this Business into three distinct categories, as outlined below:

No. Categories Criterion
1. Day Care : The business that provides day care services for the elderly or dependents, with activities to care for, promote and rehabilitate 
the health of the elderly or dependents without overnight stays.

2. Residential Home : The business that provides services for the elderly, including activities to promote and rehabilitate the elderly by providing a place to stay.
3. Nursing Home : The business that provides care and support of the elderly 
or dependents, including activities to care for, promote and rehabilitate the health of the elderly or dependent persons, with overnight stays.

For each category, business owners must adhere to specific requirements, such as implementing enhanced safety measures for businesses offering overnight accommodations or residential services. Licensing costs also vary depending on the type of service provided and the size of the service area, which is calculated based on square meters.

To obtain the required license, applicants must submit an application form to the Health Service Support Center under the Department of Health Service Support, Ministry of Public Health.

2. Additional Requirements for Foreign Companies
Under Thailand’s Foreign Business Act B.E. 2542 (1999) (the “FBA”), a company incorporated under a foreign law or a company incorporated under Thai law with foreign shareholders holding 50% or more of the shares is classified as a foreign company.
The business of health care is categorized as a business under List 3 of the FBA, in which a foreign company must obtain authorization from the Foreign Business Administration Division, under the Department of Business Development (DBD), Ministry of Commerce (MOC).

3. Business Incentives

  1. 3.1 Specific criteria on the Senior and Dependent Business
    The incentives by the Board of Investment (the “BOI”) are outlined in the Announcement of the BOI No.9/2565, setting the criteria for entities operate the senior or dependent care business, as detailed below:

    No. Criteria Details
    1. Nationality Must have Thai national shareholders holding 51 percent or more of its registered capital.
    2. Compliance Must be a business focused on caring for the elderly or dependent persons.
    3. Capacity Must have 31 or more beds for overnight stays of admitted patient.
    4. Activity Must provide care and support for senior/dependent persons by allowing overnight stays and offering rehabilitation activities*
    5. License Must obtain license to operate a health business establishment 
before exercising the incentive, and before the full operation deadline.
    6. Minimum Investment Must have minimum capital of investment not less than 1 million Baht (excluding costs of land and working capital)

     

  2. 3.2 Benefits

    The entities being granted BOI incentives under the criteria are entitled to enjoy the benefits granted as follows:

    No. Categories Details
    1. Corporate Income Tax An exemption on the Corporate Income Tax for 3 years.
    2. Import Duties An exemption on the import of 1) machinery, 2) raw materials used in R&D, and 3) raw materials used in production for export.
    3. Non-tax Incentives Such as permits for owning land, permits to bring skilled persons and experts to work, visa and work permit benefits, etc.

 
In conclusion, as one of the world’s aging societies and a renowned global health and wellness destination, Thailand has experienced a growing demand for health-focused and well-being services. To support this trend, the government, through the Board of Investment (BOI), offers attractive incentives, including corporate income tax exemptions, reductions in import duties, and various non-tax benefits, specifically targeting high-potential sectors such as senior and dependent care businesses.

While foreign companies face additional operational requirements and are currently ineligible for BOI incentives due to structural restrictions, they still have opportunities to enter this promising sector. Operators must also comply with a range of licensing and legal obligations, including obtaining health business licenses and adhering to stringent safety and waste management regulations.

Despite these challenges, the senior and dependent care business sector presents significant investment potential in Thailand, underpinned by the country’s demographic trends and strong health and wellness reputation.

For businesses in the senior and dependent care sector, ILAWASIA provides expert legal advice and comprehensive regulatory support to ensure compliance and help clients capitalize on emerging opportunities in this dynamic industry. Let us be your trusted partner in navigating the evolving legal landscape and driving the success of your business.

Author:

Tanadee Pantumkomon, Partner;

Thanaphorn Kaewsukko, Associate; &

Kornkod Suk-aram, Associate.

by wris

ILAWASIA Earns Top Recognition from CleverThai Across Multiple Legal Practices

ILAWASIA has been recognized by CleverThai for our exceptional legal services in Bangkok, Thailand.

The recognition highlights our commitment to excellence and client satisfaction across multiple practice areas.

ILAWASIA has been listed as:

The Best Personal Injury Lawyers in Bangkok, Thailand: Recognized for our expertise in handling personal injury cases with compassion, precision, and dedication to achieving the best outcomes for our clients.

One of the Top Family Lawyers in Bangkok, Thailand: Celebrated for our ability to navigate sensitive family law matters, including divorce, child custody, prenuptial agreement, and will and testament.

One of the Best Property Lawyers in Bangkok, Thailand: Acknowledged for our proficiency in property law, offering comprehensive support in real estate transactions, property disputes, and regulatory compliance.

These accolades reflect our unwavering commitment to providing top-tier legal services tailored to the unique needs of our clients. We remain dedicated to upholding the highest standards of professionalism and legal expertise in all our practice areas.

Source:
cleverthai.com/best-personal-injury-lawyers-bangkok/
cleverthai.com/top-family-lawyers-bangkok/
cleverthai.com/best-property-lawyers-bangkok

by wris