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)
|
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)
|
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)
|
700,000 500,000 |
333.33 238.10 |
21. | Request for copies of extracts, documents from the register (PT/UM-24)
|
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.
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:
-
- 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。
- 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。
- 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
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) 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) 雇用契約の登録が必要です。
- (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) 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) 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) 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:
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
New Draft Bill for Cannabis and Hemp of Thailand
Since 9 June 2022, cannabis and hemp are no longer classified as narcotics under the Narcotics Code, which may lead to widespread possession, consumption, and use. This situation could have significant impact on public health, economy, and society.
To address these concerns and align with government policy, on 6 November 2024, the Ministry of Public Health has proposed the Cabinet, a new draft bill to regulate the cultivation, production, import, export, sale, and advertisement of cannabis, hemp, and their extracts (the “Draft Bill”). The Draft Bill is currently under review and consideration by the Cabinet.
KEY PROVISIONS OF THE DRAFT BILL
A. Licensing Requirements
The Draft Bill establishes that the cultivation, production, import, and sale of cannabis, hemp, and their extracts require licenses from the Director-General of the Department of Thai Traditional and Alternative Medicine.
The application for a license to cultivate cannabis or hemp will be categorized based on the size of the cultivation area:
-
-
- Small area : Not exceeding 5 rai (approximately 1.98 acres)
- Medium area : More than 5 rai but not exceeding 20 rai (approximately 7.91 acres)
- Large area : More than 20 rai but not exceeding 400 rai (approximately 158.16 acres)
-
In addition to a general license, the import and export of cannabis, hemp, and their extracts will require a specific permit for each transaction.
B. Exempt Activities
The Draft Bill exempts the following activities from licensing requirements:
-
-
- The production, export, or sale of roots, branches, leaves, stems, or seeds of cannabis or hemp (excluding cannabis and hemp flowers).
- The prescription of cannabis, hemp, or their extracts for the treatment, care, alleviation of human ailments, or disease prevention by licensed medical practitioners, dentists, Thai traditional medical practitioners, applied Thai traditional medical practitioners, Chinese medicine practitioners, or folk medical practitioners, as defined under the laws on Thai traditional medical professions.
-
C. Applicant Eligibility
Applicants for the licenses must not possess any prohibited characteristics as specified in the Draft Bill. In addition, the following eligibility criteria apply:
-
-
- Individuals must be Thai nationals, of at least 20 years old, and residents of Thailand and has no prohibited characteristics under the law.
- Companies must be Thai nationality with its office in Thailand, with directors who are Thai nationals and of at least 20 years old and has no prohibited characteristics under the law.
- A community enterprise that is not a legal entity under the law on community enterprises with its representative who is Thai national and of at least 20 years old and has no prohibited characteristics under the law.
- The Thai Red Cross Society or a government agency with related responsibilities under the law.
-
D. License Validity and Renewal
Licenses are valid for 3 years from the date of issuance and must be renewed before expiration.
E. Limitation on the Use of Cannabis, Hemp and Their Extracts
The Draft Bill prohibits any consumption of cannabis, hemp and their extracts, except the following cases:
-
-
- Treatment, relieve of pain for human and prevention from diseases including the use for wellness under the control of licensed medical practitioners, dentists, Thai traditional medical practitioners, applied Thai traditional medical practitioners, Chinese medicine practitioners, or folk medical practitioners, as defined under the laws on Thai traditional medical professions;
- Research by government authorities, research for medical study, pharmaceutical study or science, medical pharmaceutical or science service, for the benefit of medical use, pharmaceutical use, Red-Cross use or academic use; and
- Production of herbal products, medical products, food products, cosmetic products or other products as specified by relevant laws and regulations.
-
F. Fees
License fees will be determined by ministerial regulations issued by the Ministry of Public Health, subject to the maximum rates outlined in the annex to the Draft Bill. Fee amounts may vary based on the cultivation area, the quantities of cannabis, hemp or their extracts, or the size of the licensee’s business.
G. Advertisement
The Draft Bill prohibits the advertisement or marketing communication of cannabis flowers or resin, hemp flowers or resin, extracts, and tools or equipment related to cannabis smoking. Additionally, all other advertisements concerning cannabis, hemp, or their extracts must not be false, misleading, or exaggerated, nor support or encourage illegal or immoral actions.
CONCLUSION
In conclusion, the new Draft Bill offers a clearer regulatory framework for the cultivation, production, import, export, sale, and advertisement of cannabis, hemp, and their extracts, addressing significant gaps in the existing legislation. While the timeline for its enactment remains uncertain, the approval process by the Cabinet and Parliament is underway, with expectations that the new law could be in place by Q2 of 2025. Once enacted, this legislation will not only enhance legal clarity but also bolster the stability and growth potential of the cannabis and hemp industries in Thailand, creating a more secure environment for investors and entrepreneurs.
For businesses navigating these changes, ILAWASIA offers expert legal advice and regulatory support to help clients stay compliant and seize emerging opportunities in this dynamic sector. Let us be your trusted partner in ensuring your business thrives in the evolving legal landscape.
AUTHOR:
Tanadee Pantumkomon, Partner
Wachinorot Siladet, Associate
Phoomphop Rungsri, Associate
ILAWASIA listed as ALB Fastest Growing Firms 2024.


“ILAWASIA Recognized as One of ALB’s Fastest Growing Firms 2024”
ILAWASIA Co., Ltd. is proud to be listed among the Fastest Growing Firms 2024 by Asian Legal Business (ALB). This recognition highlights our consistent growth, innovative approach, and unwavering commitment to delivering exceptional legal services across Southeast Asia.
The ALB Fast 30 list celebrates law firms that have significantly influenced the future of the legal industry in Asia, standing out as leaders in an increasingly competitive and dynamic market.
We extend our gratitude to our clients, partners, and dedicated team for their trust and contribution to this remarkable achievement. As we continue to expand and innovate, we remain committed to excellence in meeting the evolving needs of our clients in a dynamic legal landscape.
Source : https://www.legalbusinessonline.com/sites/default/files/e-magazines/ALB-ASIA-NOVEMBER-2024/
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A Notification of the Procedure for Employment of Foreign Labor in the Kingdom of Cambodia
Overview:
The Cambodian Labor Law, enacted on March 13, 1997, and amended in 2007, 2018, and 2021, requires foreign workers to obtain a work permit and employment card from the Ministry of Labour and Vocational Training (MLVT). On August 20, 2014, MLVT issued Prakas No. 196 on foreign labor employment, followed by Notification No. 022/24 ក.ប/ស.ជ.ណ.ម.ហ, on August 12, 2024,
Key Provisions:
1. The Procedure for Enterprise Establishment:
- – Firstly, the enterprise shall apply for a letter permit of employment for foreigner labour from the Ministry of Labour and Vocational Training, not more than 10% of the total number of Cambodian workers.
- – Secondly, registration of employment contract.
- – Lastly, apply for a foreigner work permit and foreigner employment card.
2. The Procedure for Foreigners:
- – Firstly, the foreigner shall request the owner or director of the enterprise to present a letter permit of employment for foreigner labour issued by the Ministry of Labour and Vocational Training
- – Secondly, the foreigner shall sign an employment contract with the owner or director of the enterprise establishment.
- – Lastly, apply for a foreigner work permit and foreigner employment card.
3. Documents require
Submit the application on www.fwcms.mlvt.gov.kh with a passport, recent patent tax certificate, health checkup certificate, and a 4×6 cm photo.
4. Penalty
Failure to apply for a work permit for the year 2025 within the deadline shall result in factories and enterprises being subject to a penalty of KHR 12,600,000 (about USD3,150) per person, in accordance with the No.106 in Annex 1of PraKas of Inter-Ministerial No. 498 dated 31 July 2023 on the Monetary Fine for those who Violate the Labour Law.
Conclusion:
In conclusion, the Cambodian Labor Law mandates that foreign workers obtain a work permit and employment card from the Ministry of Labour and Vocational Training (MLVT). The law outlines clear procedures for both employers and foreign workers, including documentation requirements and penalties for non-compliance, which may reach KHR 12,600,000 (approximately USD 3,150) per worker in 2025.
Once a foreigner obtains a work permit and employment card, a foreigner can apply for a work visa either at a Cambodian embassy abroad, online via www.evisa.gov.kh, or at Cambodia’s international borders. These regulations ensure adherence to labour standards and facilitate the integration of foreign labour in Cambodia.
Authors:
Vicheka Lay; and
Hort Lypheng
Contact Detail:
タイ、国際商標登録に対する現地登録証の発行を開始
ニュース速報:
タイ、国際商標登録に対する現地登録証の発行を開始
タイが2017年にマドリッド議定書に加盟して以来、国際商標登録(IR)の手続きはよりスムーズになりました。しかし、タイ商標局(TMO)の技術的な問題により、タイを指定した国際商標登録に対するタイでの登録証の発行が遅れていました。この度、タイ商標局はこの問題を解決し、タイを指定した国際商標登録に対する登録証の発行を開始しました。これにより、公的な認証を待っていたブランド所有者にとって大きな進展となりました。
長年、タイ商標局は世界知的所有権機関(WIPO)による登録許可の声明に基づき、タイでの登録証を発行することを約束していましたが、商品およびサービスの仕様に関する暫定的拒絶通報が原因で遅延していました。2024年8月時点でタイ商標局は技術的な問題を解決し、同年9月初旬から登録書の発行を開始しています。
タイ商標局は、まず2017年および2018年に提出されていた申請から未処理案件を処理しています。暫定的拒絶通報を受けなかった国際商標登録については順次登録証が発行されています。この進展により、長らくタイでの公的な登録証を待っていたブランド所有者にとって朗報となります。
今後の進展
タイ商標局が未処理案件に取り組む中で、特に暫定的拒絶通報を受けた国際商標登録指定を含むポートフォリオについては再確認されることをお勧めします。この進展は、タイにおける商標登録手続きにおける重要な変化を示しており、国際的な商標出願者にとって、より明確で効率的な保護が提供されることになります。
ブランド所有者は、これらの変更について最新の情報を確認し、ポートフォリオに関するサポートが必要な場合はご連絡ください。
著者
- Somphob Rodboon, Managing Partner
- Thanapha Phetkeereeskul, Senior Associate
- Gensei Ohama, Attorney-at-Law
- Contact us at JapanDesk@ilawasia.com
Instructions on the Procedure for Business Dissolution Permanently under the Tax Laws
On 17 September 2024, the General Department of Taxation, under the Ministry of Economy and Finance, issued an instruction on the procedure for business dissolution permanently. According to Paragraph 2 of Article 203 of the Law on Taxation 2023, “businesses must inform the tax administration within 15 days if there are changes to their address, format, name, business objective, transfer, dissolution, management structure, or the person in charge of tax affairs of the enterprise.”
I. Procedure for Application for Business Dissolution Permanently
1.) Application:
Taxpayers can apply for business dissolution permanently with one of the following options:
- Option 1: File the application at www.registrationservices.gov.kh. (Taxpayers can find more about the guidelines in the booklet “How to apply for changes in registration of the company or enterprise’s information.”)
- Option 2: Apply to the tax administration by completing the application for business dissolution permanently (Form 103) and must be signed by the governor, manager, owner, or a representative with a legal authorization letter, with the required documents attached. Taxpayers choosing this option can apply:
- •By the Electronic Tax Administration (GDT e-Administration) program:
- Step 1: Download the e-tax administration software from www.tax.gov.kh, select the e-tax services, and set-up this software on the taxpayer’s computer.
- Step 2: Use your existing account to access other General Department of Taxation systems or programs. If you don’t have an account, click “Create a new account” to register.
- Step 3: Select the type of applicant as a taxpayer or tax service agent.
- Step 4: Click on the menu “Create a new administrative letter”, then enter the information of the applicant, enter the subject “business dissolution permanently” and select “General Department of Taxation.”
- Step 5: Attach the administrative letter as a PDF format, check and verify the information, re-enter any details if needed, and click ‘Send’ to submit it to the General Department of Taxation. Taxpayers can print a receipt to track their documents. The officer will review the application and email approval or rejection through GDT e-Administration.
- • Or apply directly at the General Department of Taxation or a provincial tax branch.
- •By the Electronic Tax Administration (GDT e-Administration) program:
After submitting the application, the taxpayer will receive an acceptance letter from the tax administration. For enterprises not yet registered for tax or lacking updated information, taxpayers must apply for tax registration or apply to update their enterprise information before they can apply for business dissolution permanently.
2.) Required Documents
- • A letter of notification on business dissolution permanently.
- • An application of business dissolution permanently. (An application form of 103 can be downloaded from the official website of the General Department of Taxation, www.tax.gov.kh)
- • A receipt of stamp duty on legal documents on the closure of the company for 1,000,000 (one million) Riels. (For companies registered with the competent ministry)
II. Obligation of Taxpayers to Apply for Business Dissolution Permanently
- 1.To apply for permanent business closure, the taxpayer must first complete the accounting records, submit the monthly tax returns, and file the annual income tax return by the business’s final closure date.
- 2.Once the tax administration receives the application of business dissolution permanently, the taxpayer no longer needs to file monthly or annual tax returns. The business’s electronic tax management systems or services will be shut down, except for tax payment and tax debt payment services. Tax certificates, such as tax patent, tax registration certificates, or VAT certificates, incentives, and/or other enterprise permits issued by the General Department of Taxation, will be suspended indefinitely. The business will also be unable to issue tax or regular invoices for any transactions, including imports and exports.
III. Penalties for Non-Compliance under Tax Laws
Failure to register with the tax administration or to update registration information after receiving more than two warning letters from the tax administration results in a penalty of 5,000,000 (five million) Riels. In cases of double jeopardy under this act, offenders shall be punished by imprisonment from 1 (one) month to 1 (one) year and a fine ranging from 50,000,000 (fifty million) Riels to 100,000,000 (one hundred million) Riels.
Conclusion
In conclusion, the General Department of Taxation has established clear steps and strict requirements for permanent business closure. Businesses must apply within 15 days, either online or directly, with necessary documentation. Once approved, tax responsibilities and certifications are indefinitely suspended, ending all business transactions. The tax administration may inspect and audit the business per the tax audit guidelines, requiring full cooperation from taxpayers. Non-compliance can lead to heavy penalties and imprisonment, stressing the importance of following these rules.
The Establishment of National Committee for Intellectual Property Rights (NCIPR)
Overview:
On October 27, 2021, the Royal Government of Cambodia issued Sub-Decree No. 206 អនក្រ.បក, establishing the National Committee for Intellectual Property Rights (NCIPR). The NCIPR promotes national IP policies, enhances cooperation among ministries, organizes educational programs, and enforces IP laws according to Cambodia’s international commitments. It can also receive technical assistance from national and international partners. Sub-Decree No. 142 អនក្រ.បក from September 18, 2008, regarding the National Committee for Intellectual Property Management, is now null and void.
Key Provisions:
1. Committee Composition:
- The National Committee for Intellectual Property Right (NCIPR) is chaired by the Minister of Commerce.
- The permanent vice-chair is a Secretary of State from the Ministry of Commerce, who is essential to the committee’s continued operations.
- Additional vice-chairs include a Secretary of State from the Ministry of Economy and Finance, Ministry of Culture and Fine Arts, Ministry of Industry, Science, Technology & Innovation
- The committee includes representatives from various ministries, including the Council of Ministers, Interior, Foreign Affairs, Agriculture, Education, Environment, Information, Justice, Telecommunications, Health, Tourism, Women’s Affairs, and Labor.
2. Roles and Responsibilities:
- Act as the main coordinator for international cooperation on intellectual property (IP) with countries and organizations.
- Support the drafting and enforcement of IP laws and compliance with international treaties.
- Promote strong enforcement of IP laws to prevent infringement, unfair competition, and rights violations, including those related to genetic resources and cultural practices.
- Work on implementing the Nagoya Protocol for fair distribution of benefits from genetic resources.
3. Governance:
The committee meets at least once a year, with members attending by the chairman’s invitation. If the chairman is absent, a vice-chairman may lead. Meeting procedures are set by internal regulations. The committee is supported by a secretariat in the Department of Intellectual Property under the Ministry of Commerce, led by its director and including vice-chairmen and technical officers from relevant ministries.
4. Budget and Funding:
The committee’s operational funds come from the national budget, as outlined in the Ministry of Commerce’s annual budget. To fulfil its mandates effectively, the committee may also accept and manage funds from international cooperation and other legal sources.
Conclusion:
The National Committee for Intellectual Property Rights (NCIPR) was established under international agreements and national policies to play a key role in protecting intellectual property in Cambodia. It strengthens the legal framework, fosters innovation and creativity, and supports economic growth. By safeguarding the rights of inventors, creators, and businesses, the NCIPR helps create a more competitive and prosperous in Cambodia.