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International Business Consultancy IBC 法律金融會計事務所 IBCFirm 泰國中文律師, Bangkok (2026)

18/07/2026

泰國隱私防護迎來新里程碑！首個官方自願性 PDPA 認證框架已正式上路，透過嚴謹的評估標準，助企業證明其個資保護實踐已達國家級水準。這不僅能大幅提升商業信譽、深化客戶信任，更是您爭取國際客戶、展現卓越公司治理的關鍵綠卡！

泰國推出首個 PDPA 認證框架

泰國在強化其個人資料保護制度方面邁出重要一步。 2026年6月18日，泰國個人資料保護委員會(“PDPC”)辦公室在政府公報發布兩項公告，確立該國首個官方個人資料保護法(“PDPA”)認證框架，並立即生效。

這項新認證採取自願原則；不過，成功獲得認證的機構將能夠證明其個人資料保護實踐已根據國家認可的標準通過獨立評估。在日益數據驅動的經濟環境中，這能顯著提升企業信譽，並增強利害關係人的信心。

在新框架下，申請者將根據4個評估類別、10個重點領域及128項評估標準進行評估，這些標準涵蓋有效隱私管理計畫的關鍵要素。具體包括：
• 組織監督、內部政策與作業程序
• 人力資源發展，包括員工培訓及意識提升
• 個人資料處理之營運流程與程序、個人權利、確保透明度以及進行風險評估
• 技術安全與資料外洩應變，包括技術性安全措施及資料外洩應變能力

根據評估結果，通過審查的申請者將可獲得 PDPA 合規證書，或是級別更高、附有官方認證標章的 PDPA 證書。

認證流程相當嚴謹。申請者必須提交證明文件，並可能需要接受 PDPC 辦公室進行的文件審查與實地考察。一旦獲得批准，認證有效期通常為三年，但期間仍須持續符合相關標準。
對許多企業而言，其帶來的益處遠遠超出法規合規的範疇。認證有助於建立客戶信任、加強與商業夥伴的關係、支持採購和供應商盡職調查流程，並向投資者展示強大的公司治理。當與越來越期望其商業夥伴維持嚴格隱私和資訊安全標準的國際客戶競爭時，這也可能成為一個重要的差異化優勢。

Thailand Introduces Its First PDPA Certification Framework

A significant step is taken in Thailand to strengthening its personal data protection regime. On 18 June 2026, the Office of the Personal Data Protection Committee (“PDPC”) in Thailand published two notifications in the Government Gazette establishing the country's first official Personal Data Protection (“PDPA”) Certification Framework, which became effective immediately.

The new certificate is voluntary, however, organizations that successfully obtain certification will be able to demonstrate that their personal data protection practices have been independently assessed against nationally recognized standards. In an increasingly data-driven economy, this can significantly enhance corporate credibility and strengthen stakeholder confidence.

Under the new framework, applicants will be evaluated based on four assessment categories, ten focus areas, and 128 assessment criteria, covering key elements of an effective privacy management program. These include:
• Organizational Oversight, Internal Policies and Procedures
• Human Resource Development, including employee training and awareness
• Operational Processes and Procedures for handling personal data, Individual Right, ensuring transparency, and conducting risk assessments
• Technical Security and Breach Response, including technical security measures and data breach response capabilities

Depending on the assessment results, successful applicants may receive either a PDPA Compliance Certificate or the higher-level PDPA Certificate, which includes an official certification mark.

The certification process is comprehensive. Applicants must submit supporting documentation and may be subject to both documentary reviews and on-site inspections conducted by the PDPC Office. Once granted, certification will generally remain valid for three years, subject to continued compliance with the applicable standards.

For many businesses, the benefits extend well beyond regulatory compliance. Certification can help build customer trust, strengthen relationships with business partners, support procurement and vendor due diligence processes, and demonstrate strong corporate governance to investors. It may also become an important differentiator when competing for international clients who increasingly expect their business partners to maintain robust privacy and information security standards.

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#泰國華語律師 #泰國中文律師 #泰國台灣律師 #泰國法律 #泰國會計 #企業合規 #公司治理

17/07/2026

IBC法律金融會計事務所吳婉純 Wendy 代表事務所參加亞洲台灣商會聯合總會第三十三屆理監事會議

了解各國台商在當地的經濟與發展促進雙方交流

15/07/2026

泰國進口管制迎來重大變革！因應強迫勞動防制新法上路，勞工合規已從內部 HR 事務直接升級為攸關清關生死的「邊境管制」。建議製造與出口業者立即建立全球通用的盡職調查檔案，避免貨物在邊境遭到扣留！

泰國針對強迫勞動產品進口的新管制措施

對於在泰國營運的企業而言，一項關鍵的法規轉變正在進行。在一項近期根據《1974年貿易法》第301條款進行的美國調查，該調查因執法漏洞而提議對泰國出口商品加徵 12.5% 的關稅。之後，泰國內閣已於 2026 年 6 月 23 日正式批准成立「進口商品涉強迫勞動或勞務標準認定委員會」。此外，該委員會將根據《佛曆 2522 年(1979 年)商品進出口法》，透過發布公告來制定實施細則，為執行新的進口管制措施提供法律框架。

除了政策制定之外，該委員會預計將監督泰國針對與強迫勞動相關商品之進口管制框架的執行。這包括制定符合世界貿易組織(WTO)原則的指導方針、建立合規文件評估的標準，並就特定產品、製造商、出口商或國家是否應被列入觀察名單、風險名單或黑名單提出建議，以供內閣批准。

對於在泰國營運的製造商、進口商和跨國公司而言，供應鏈管理已不再僅限於成本、品質和交期。企業應當了解其產品和原材料的來源地、評估其供應鏈內部潛在的人權風險，並維持適當的文件紀錄，以便在需要時證明合規性。
該政策對於出口導向產業尤其重要，包括電子、汽車、食品加工、紡織及其他製造業，因為這些產業的國際客戶日益要求供應商達到更高的環境、社會和治理標準，並履行人權義務。
以下是企業為了保護其業務和供應鏈所需要了解的內容：
(1) 從人力資源問題轉變為邊境管制：勞工合規已不再僅僅是內部的人力資源事務或買家的審計要求。此正在直接轉移到貿易合規部門。實施細則很可能會透過《商品進出口法》由國際貿易廳來推行，這意味著乾淨的勞工文件紀錄將成為海關清關的先決條件。
(2) 觀察名單與認證：進口商很快將面臨嚴格的查核層級。政府將建立風險、觀察和黑名單，以標記特定的商品、地區或供應商。供應鏈文件上的漏洞可能會導致嚴重的清關延誤，或在邊境遭到扣留貨物。
(3) 全球接軌：泰國的新框架正在快速推進，以與國際標準接軌，例如美國的進口禁令。現在，一份單一且健全的盡職調查檔案，便能同時滿足泰國監管機構、美國海關和歐洲買家的要求。

Thailand's New Forced Labor Import Controls

A critical regulatory shift is underway for businesses operating in Thailand. Following a recent U.S. investigation under Section 301 of the Trade Act of 1974, which proposed an additional 12.5% tariff on Thai exports due to enforcement gaps, the Thai Cabinet has officially approved the establishment of a Committee on Determining Standards for Imported Goods at Risk of Forced Labour or Services on June 23, 2026. Moreover, the Committee will issue the operative rules through notifications under the Export and Import of Goods Act B.E. 2522 (1979), providing the legal framework for implementing the new import control measures.

Beyond policy development, the Committee is expected to oversee the implementation of Thailand’s import control framework for goods linked to forced labor. This includes formulating guidelines that are consistent with the principles of the World Trade Organization (WTO), establishing standards for the evaluation of compliance documentation, and recommending whether particular products, manufacturers, exporters, or countries should be placed on a Watchlist, Risk List, or Blacklist for Cabinet approval.

For manufacturers, importers, and multinational companies operating in Thailand, supply chain management is no longer limited to cost, quality, and delivery. Businesses should understand where their products and raw materials originate, evaluate potential human rights risks within their supply chains, and maintain appropriate documentation to demonstrate compliance when required.

This policy is particularly relevant for export-oriented industries, including electronics, automotive, food processing, textiles, and other manufacturing sectors, where international customers increasingly expect suppliers to meet higher environmental, social, and governance standards and human rights obligations.
Here is what companies need to know to protect their business and supply chain:

(1) From HR Issue to Border Control: Labor compliance is no longer just an internal HR matter or buyer audit requirement. It is shifting directly to the trade-compliance desk. Implementing regulations will likely flow through the Department of Foreign Trade under the Export and Import of Goods Act, meaning clean labor documentation will become a prerequisite for customs clearance.
(2) Watchlists & Certification: Importers will soon face rigorous verification layers. The government will establish Risk, Watch, and Black Lists to flag specific goods, regions, or suppliers. Gaps in supply chain paperwork could lead to severe clearance delays or blocked shipments at the border.
(3) Global Alignment: Thailand’s new framework is moving fast to align with international standards like the U.S. import bans. A single, robust due diligence file can now satisfy Thai regulators, U.S. customs, and European buyers simultaneously.

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#泰國法律 #泰國台灣律師 #泰國華文律師 #泰國會計 #投資泰國 #泰國進口新規 #泰國華語律師 #泰國華文律師 #泰國進出口

07/07/2026

泰國提議放寬《外人商業法》對九項商業活動的限制

泰國政府正採取重大步驟以改善其投資環境。泰國內閣於 2026 年 5 月 12 日原則上通過了《外人商業法》(“FBA”) 的兩項修正案草案，該草案將豁免九項特定的商業活動，使其無需取得外人商業執照(“FBL”)。該提議旨在減輕監管負擔，並讓泰國對外國投資者更具吸引力。

擬予豁免之業務共分為九項業務類別，並區分為下列三大類：
第一類：受特別法律規範並由專責主管機關監督管理之業務
1.1 依《電信業務法》取得第一類電信業務執照所經營之電信服務業務；
1.2 資金管理中心業務（依外匯管理法規規範）；
1.3 以擔保品擔保之各類放款業務（依《證券與證券交易法》及《衍生性商品交易法》規範）；
1.4 提供代理、自營商、顧問或基金管理服務，其所涉衍生性商品之標的商品或參考變數不受佛曆2546年(2003)《衍生性商品交易法》規範者；及
1.5 於期貨交易所從事農產品期貨交易，並於該交易所指定之倉庫交付或收受農產品之業務。

第二類：集團內部服務業務
2.1 僅向同一企業集團內關係企業提供行政管理、人力資源管理及資訊科技管理服務；及
2.2 僅向同一企業集團內關係企業提供境內債務保證服務。
本類業務僅於同一企業集團內提供服務，其目的在於管理集團內部流動性，因此不會與泰國國民經營之業務形成競爭。

第三類：其他業務
3.1 出租部分營業場所供安裝提供金融服務之電子設備、自動販賣機或自動服務設備，以便利公司員工使用；此類活動主要係為公司員工之便利而進行；及
3.2 僅向石油開採特許權人提供石油鑽探服務。

這些活動大多數此前已受到專門機構的監管，這使得政府得出結論：額外的FBA執照要求可能不再有其必要。

重要的是，這項改革並不代表泰國的外資持股體制全面自由化。外資佔多數股權的公司在FBA仍將被視為「外國」公司，且該法案所列大多數商業活動的限制將保持不變。特定行業的執照和監管批准也將繼續適用。

然而，對於跨國企業而言，提議的修正案可能會顯著簡化區域商業結構，特別是對於在泰國營運資金管理中心、共享服務中心或其他集團內部支持職能的公司。這項改革反映泰國為提高其競爭力並吸引高價值外國投資所做的更廣泛努力。

修正案草案目前正在審查中，尚未生效。在草案正式通過並公佈在《皇家公報》之前，現行的FBA要求仍然適用。

Thailand Proposes to Relax Foreign Business Act Restrictions for Nine Business Activities

Thai government is taking a significant step toward improving its investment environment. On 12 May 2026, the Thai Cabinet approved in principle two draft amendments to the Foreign Business Act (“FBA”) that would exempt nine specific business activities from the requirement to obtain a Foreign Business License (“FBL”). The proposal aims to reduce regulatory burdens and make Thailand more attractive to foreign investors.

The activities proposed for exemption include the following nine business categories, which are divided into three groups:
Group 1: Businesses Regulated under Specific Laws and Supervised by Specific Regulatory Authorities
1.1 Telecommunication services operating under a Type 1 Telecommunications
Business License (pursuant to the law governing telecommunications business operations);
1.2 Treasury Center businesses (pursuant to the law governing exchange control);
1.3 Lending businesses in various forms where loans are secured by collateral (pursuant to the Securities and Exchange Act and the Derivatives Act);
1.4 Businesses providing agency, dealer, advisory, or fund management services in relation to derivatives whose underlying commodities or reference variables are not governed by the Derivatives Act B.E. 2546 (2003); and
1.5 Agricultural futures trading conducted through a futures exchange, where delivery or receipt of agricultural products is made at warehouses designated by the futures exchange.

Group 2: Intra-group Services
2.1 Administrative, human resources, and information technology management services provided exclusively to affiliated companies within the same corporate group; and
2.2 Domestic debt guarantee services provided exclusively to affiliated companies within the same corporate group.
These businesses are limited to providing services within the same corporate group for the purpose of internal liquidity management and therefore do not compete with businesses operated by Thai nationals.

Group 3: Other Businesses
3.1 Leasing part of business premises for the installation of electronic equipment used to provide financial services, vending machines, or automated service machines for the convenience of the company's employees. Such activities are carried out primarily for the benefit of the company's employees; and
3.2 Petroleum drilling services provided exclusively to petroleum concessionaires.

Most of these activities are already regulated by specialized authorities, leading the government to conclude that an additional FBA licensing requirement may no longer be necessary.

Importantly, this reform does not represent a wholesale liberalization of Thailand’s foreign ownership regime. Foreign-majority-owned companies will still be considered “foreign” under the FBA, and restrictions on most business activities listed under the Act will remain unchanged. Sector-specific licenses and regulatory approvals will also continue to apply.

For multinational corporations, however, the proposed amendments could significantly simplify regional business structures, particularly for companies operating treasury centers, shared service centers, or other intra-group support functions in Thailand. The reform reflects Thailand’s broader effort to enhance its competitiveness and attract high-value foreign investment.

The draft amendments are currently under review and have not yet come into force. Until they are formally enacted and published in the Royal Gazette, existing FBA requirements remain applicable.

detail of the meeting is at https://www.thaigov.go.th/th/news/163985.

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#投資泰國 #泰國投資委員會 #泰國法律 #泰國中文律師 #泰國華語律師 #泰國中文會計 #泰國會計 #泰國外人商業法

07/07/2026

恭賀 IBC法律金融會計事務所吳婉純 Wendy 續聘為僑委會促進委員。

台商聚集集思廣義，反映僑界需求，收穫良多。

04/07/2026

法定最高利率與特定營業稅負擔轉嫁予借款人：
超額利益與借款契約條款之無效
Maximum Statutory Interest and the Passing of Specific Business Tax to Borrowers: Excessive Benefits and the Invalidity of Loan Provisions

• 《民商法》第654條之法定最高利率
• 將特定營業稅轉嫁予借款人
• 佛曆2475年《高利貸禁止法》第3條所稱之「其他利益」
• 超額利益條款之無效性
• 已付金額抵充本金及抵押權塗銷

最高法院第4988/2568號判決反映了有關法定借貸利率上限及貸款人取得額外利益之重要法律原則。本案中，原告向被告（一家以類似商業銀行方式經營之貸款公司）借款280,000泰銖，並以土地設定抵押作為擔保。雙方約定年利率為15%，即法律所允許之最高利率。此外，雙方並約定由借款人負擔貸款人應繳納之特定營業稅（按每月利息之3.3%計算），以及於借款人遲延履行時支付違約金。

最高法院認為，依《稅法》規定，特定營業稅應由貸款人負擔，惟契約約定由借款人負擔該稅負，構成貸款人因借貸關係所取得之額外利益。該利益應視為利息之一部分，與約定之年利率15%合併計算後，已超過法律所允許之最高利率。法院進一步指出，即使稅額不高，仍屬佛曆2475年《高利貸禁止法》第3條所稱利息以外之「其他利益」。因此，該約定違反《民商法》第654條及佛曆2475年《高利貸禁止法》第3條，有關利息及稅負轉嫁之契約條款均屬無效。

由於相關契約條款無效，借款人就利息、特定營業稅及相關費用所支付之一切款項，均應抵充借款本金。法院認定，借款人已支付449,938泰銖，超過本金280,000泰銖，因此債務已全部清償，不再負有任何未清償之債務。貸款人應塗銷抵押權，返還權狀予借款人。

1. 將稅負轉嫁予借款人，可能構成利息之一部分：借款人負擔貸款人之特定營業稅，屬貸款人因借貸關係所取得之其他利益，應與約定利息合併計算。
2. 是否構成超額利息，應以貸款人取得之全部經濟利益判斷：是否符合最高法定利率限制，應以貸款人因借貸關係取得之全部經濟利益為判斷基礎，而非僅以契約約定利率為準。
3. 違反法定利率限制之契約條款無效：凡約定借款人提供超過法律允許範圍之利益者，該約定不生法律效力。
4. 依無效條款所支付之款項，得抵充本金：借款人已支付之利息、稅款及其他相關費用，得抵充尚未清償之本金。
5. 本金全部清償後，債務即告消滅，借款人有權請求塗銷抵押權：本金清償完畢後，貸款人應塗銷抵押權，並返還權狀予借款人。
6. 法定最高利率不得使貸款人取得其他直接或間接利益：貸款人因借貸關係取得之任何直接或間接利益，均可能視為利息之一部分，並應納入法定利率之計算。

• Maximum statutory interest under Section 654 of the Civil and Commercial Code
• Passing of Specific Business Tax to borrowers
• “Other benefits” under the Interest Rate Restriction Act B.E. 2475 Section 3
• Invalidity of loan provisions involving excessive benefits
• Application of payments to principal and the right of mortgage redemption

Supreme Court Judgment No. 4988/2568 reflects important legal principles concerning the statutory limit on loan interest and the treatment of additional benefits received by lenders. The plaintiff borrowed 280,000 Baht from the defendant, a lending company operating in a manner similar to a commercial bank, and secured the loan by mortgaging land. The parties agreed on an interest rate of 15 percent per annum, which is the statutory maximum. They further agreed that the borrower would bear the lender's Specific Business Tax at the rate of 3.3 percent of the monthly interest and would also be liable for penalties in the event of default.

The Supreme Court held that although the lender is legally required to pay Specific Business Tax under the Revenue Code, an agreement requiring the borrower to bear such tax constitutes an additional benefit received by the lender in connection with the loan. Such benefit must be treated as part of the interest. When combined with the contractual interest rate of 15 percent per annum, the total benefit received exceeds the statutory limit. The Court further held that, even though the amount of tax was relatively small, it nevertheless constituted "other benefits" beyond interest under Section 3 of the Interest Rate Restriction Act B.E. 2475. Accordingly, the agreement contravened Section 654 of the Civil and Commercial Code and Section 3 of the Interest Rate Restriction Act B.E. 2475, rendering the contractual provisions relating to interest and the passing of the tax burden void.

As the relevant contractual provisions were void, all payments made by the borrower in respect of interest, Specific Business Tax, and related charges were required to be applied toward repayment of the principal. The Court found that the borrower had already paid a total of 449,938 Baht, exceeding the principal amount of 280,000 Baht. Accordingly, the debt had been fully discharged, leaving no outstanding obligation. The lender was therefore required to release the mortgage and return the title deed to the borrower.

1. The maximum statutory interest rate does not permit lenders to receive additional hidden or indirect benefits: Any benefit obtained by the lender in connection with the loan, whether direct or indirect, may be treated as part of the interest for the purpose of determining compliance with the statutory interest limit.
2. Tax burdens shifted to borrowers may constitute part of the interest: Where a borrower is required to bear the lender's Specific Business Tax, such tax may be regarded as an additional benefit received by the lender and included in the calculation of interest.
3. The determination of excessive interest requires consideration of the total benefits received: Compliance with the statutory interest limit is assessed based on the aggregate economic benefits obtained by the lender, rather than the contractual interest rate alone.
4. Loan provisions violating statutory interest limits are void: Any contractual provision requiring the borrower to provide benefits exceeding the statutory limit is unenforceable.
5. Payments made under void provisions may be applied toward repayment of the principal: Amounts paid as unlawful interest, taxes, or other charges may be credited against the outstanding principal.
6. Full repayment of the principal extinguishes the debt and entitles the borrower to release of the mortgage: Once the principal has been fully repaid, the lender must release the mortgage and return the title deed.

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19/06/2026

外國投資者不動產投資的法律風險防範（隱名代理與善意第三人）

• 隱蔽代名安排的危險
• 善意第三人的保護
• 安全投資的合法替代方案

對於外國投資者而言，當代名人不誠實時，利用隱蔽的代名結構可能會導致極為嚴重的法律後果。在最高法院第 2690 - 2691/2538 號判決中，外籍原告購買土地，並允許泰國公民（第一被告）作為隱蔽代理人登記為土地所有權人。數年後，該泰籍代名人非法轉讓該不動產，最終將其出售予第三人(第三被告); 該第三人係以善意、有償且依法完成所有權移轉登記之方式取得該不動產。

最高法院裁定，儘管根據《土地法》第 86 條，允許泰國公民代表外國人持有所有權的安排是無效的，但該交易並非完全沒有法律效力。第 94 條提供一項法定機制，允許外國人在規定的時間內「處分土地」，從而承認其對出售該資產所享有之法定利益。

然而，由於允許代名人表面上作為絕對所有權人行事，外籍原告承擔「隱名代理人」（未公開的委託人）的地位。根據《民商法》第 806 條，隱名代理人不得主張其權利以損害善意第三人之利益。因此，最高法院駁回該外國人的訴訟，並命原告拆除其於該土地上興建之全部建築物、遷離該土地，且應按月向善意受讓人支付15,000泰銖之損害賠償金

為了防止承擔嚴重的法律責任並確保投資安全，外國投資者必須遵守全面的法律風險防範指南：

避免隱蔽的代名結構：使用泰國代名人來掩蓋外籍身份違反《外人商業法》和《土地法》。根據潔淨之手原則，被欺詐的外國投資者將喪失請求法律保護的權利，並面臨失去全部投資的風險。

利用合法的國家投資促進政策：與其採用高風險的結構，不如利用政府支持之合法機制，例如BOI 投資促進或 IEAT 園區; 這些機制合法允許外國法人為商業營運擁有土地。

確認特定監管許可之要求：高度監管的行業（如金融、SEC、BOT）需要特定的執照（特別法原則）。未取得相關執照而經營業務者，可能遭主管機關立即命令停止營業，並沒收相關資產。

利用長期租賃權：透過辦理「長期租賃」（最長 30 年）以獲得受法律保護的「物權」（對物權），而不是非法取得土地所有權。

全面的法律盡職調查：在進行併購或合資之前，應進行嚴格的法律、會計和稅務盡職調查，以發現隱藏的負債、未決訴訟和法規遵循缺失。

Legal Risk Prevention for Foreign Investors in Real Estate
(Undisclosed Principals & Bona Fide Third Parties)

• The Danger of Concealed Nominee Arrangements
• Protection of Third Parties in Good Faith
• Legal Alternatives for Safe Investments

For foreign investors, utilizing a concealed nominee structure can lead to devastating legal consequences when the nominee acts dishonestly. In Supreme Court Judgment No. 2690 - 2691/2538, a foreign plaintiff purchased land and permitted a Thai national (Defendant 1) to register ownership as a concealed agent. Years later, the Thai nominee illicitly transferred the property, which was ultimately sold to a third party (Defendant 3) who acquired it in good faith, for consideration, and legally registered the transfer.

The Supreme Court ruled that while an arrangement permitting a Thai national to hold title on behalf of a foreigner is void under Section 86 of the Land Code, the transaction is not entirely devoid of legal effect. Section 94 provides a statutory mechanism allowing the foreigner to "dispose of the land" within a specified timeframe, thereby recognizing a statutory interest to sell the asset.

However, by allowing the nominee to act ostensibly as the absolute owner, the foreign plaintiff assumed the status of an "undisclosed principal." Under Section 806 of the Civil and Commercial Code, an undisclosed principal cannot assert their rights to prejudice a third party acting in good faith. Consequently, the Supreme Court dismissed the foreigner's lawsuit, ordering the plaintiff to demolish all structures, vacate the land, and pay monthly damages of 15,000 Baht to the bona fide purchaser.

To prevent severe legal liabilities and secure investments, foreign investors must adhere to comprehensive legal risk prevention guidelines:

Avoidance of Concealed Nominee Structures: Using Thai nominees to obscure foreign status violates the Foreign Business Act and the Land Code. Under the Clean Hands Doctrine, defrauded foreign investors lose their right to legal protection and risk losing their entire investment.

Utilization of Legitimate State Promotions: Instead of risky structures, utilize state-supported mechanisms like BOI promotions or IEAT zones, which legally permit foreign entities to own land for business operations.

Verification of Specific Regulatory Licensing: Highly regulated sectors (e.g., finance, SEC, BOT) require specific licenses (Lex Specialis). Operating without them can result in immediate suspension and asset confiscation.

Utilization of Long-Term Leasehold Rights: Register a "long-term lease" (up to 30 years) to secure a legally protected "real right" (in rem) instead of illegally acquiring freehold ownership.

Comprehensive Legal Due Diligence: Prior to M&A or Joint Ventures, conduct rigorous legal, accounting, and tax due diligence to uncover hidden liabilities, pending litigations, and regulatory defects.

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19/06/2026

IBC法律金融會計事務所謹賀端午，感謝大家長期的指導與支持，預祝大家事業順心、闔家安康 ❤️

13/06/2026

BOI 關於透過電子監測系統調整按季申報專案進度之公告

泰國投資促進委員會(BOI)於2026年5月20日發布第 Por. 8/2569 號公告，內容涉及透過電子監測系統按季申報專案進度之作業指引。本公告取代並廢止先前針對同一主題發布之BOI第 Por. 5/2569 號公告。本公告旨在提升對獲得投資促進專案之投資進度的監測、查核及評估。

該公告規定，獲得投資促進之企業必須按季，即三月、六月、九月及十二月當季，透過電子監測系統，向BOI申報專案進度報告。每次報告須於該季度結束後30日內提交，自取得投資促進證書之日起至取得營運執照為止均須辦理、而非先前規定的 60 天內。若專案於季度中取得投資促進證書，則應自下一個申報季度開始首次申報。

因此，專案進度報告之申報期限調整如下：
• 第一季 (1 月至 3 月)：4 月 30 日前
• 第二季 (4 月至 6 月)：7 月 30 日前
• 第三季 (7 月至 9 月)：10 月 30 日前
• 第四季 (10 月至 12 月)：次年 1 月 30 日前

此外，對於已獲投資促進且其投資促進證書原規定須於每年二月及七月提交專案進度報告之企業，該等條件將予以廢止，並改適用本新公告所規定之申報規定取代之。該公告已於 2026 年 5 月 20 日生效，適逢 2026 年第二季度（該季於 2026 年 6 月 30 日結束）。因此，已獲 BOI 投資促進的公司必須在 2026 年 7 月 30 日前，提交季度專案進度報告。

若獲投資促進企業未能於規定期限內遵守專案進度報告義務，其投資促進證書項下之權利與優惠措施可能被暫停；若連續兩期未提交報告，BOI 可能進一步考慮撤銷其相關權利與優惠。

BOI Announcement on Adjusting Project Progress Reporting to Quarterly Basis via e-Monitoring System

The Thailand Board of Investment (BOI) has issued a new announcement, No. Por. 8/2569 , dated 20 May 2026, regarding the guidelines for quarterly project progress reporting through the e-Monitoring system. It replaces and cancels the previous BOI announcement No. Por. 5/2569 on the same subject. The announcement aims to enhance the monitoring, inspection, and evaluation of investment progress for BOI-promoted projects.

The announcement requires promoted companies to submit project progress reports to the BOI through the e-Monitoring system on a quarterly basis, namely for the March, June, September, and December quarters. Each report must be submitted within 30 days from the end of the relevant quarter every year, instead of within 60 days as previously required, commencing from the date the promotion certificate is issued until the operation license is obtained. For projects receiving promotion certificates during a quarter, the first report shall be submitted in the following reporting quarter.

As a result, the reporting deadlines have been revised as follows:

• Q1 (January–March): by 30 April
• Q2 (April–June): by 30 July
• Q3 (July–September): by 30 October
• Q4 (October–December): by 30 January of the following year

In addition, for companies that were previously granted investment promotion and whose promotion certificates contain the condition requiring project progress reporting in February and July of each year, such conditions shall be cancelled and replaced by the reporting requirements under this new announcement. The announcement took effect on 20 May 2026, which falls within the second quarter of 2026 (ending 30 June 2026). Accordingly, the BOI-promoted companies must submit the quarterly project progress report by 30 July 2026.

If a promoted company fails to comply with the project progress reporting requirements within the prescribed period, its rights and benefits under the promotion certificate may be suspended. Furthermore, if the company fails to submit reports for two consecutive reporting periods, the BOI may consider revoking the company's investment promotion privileges and benefits.

please refer tohttps://www.boi.go.th/upload/content/8_2569_69d77ac3d54fd.pdf for the publication
please refer to https://www.ibc-firm.com/post/boi-announcement-on-adjusting-project-progress-reporting-to-quarterly-basis-via-e-monitoring-system%E6%B3%B0-3 for relevant article

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09/06/2026

泰國外國投資者的法律風險防範（按日罰款與法院命令）

• 法院命令的立即約束力
• 持續按日罰款的威脅
• 公司解散作為風險緩解措施

對於外國投資者而言，利用名義股東結構經營受限業務可能會導致嚴厲的刑事處罰，包括持續的按日罰款。在最高法院第 3618/2566 號判決中，外籍被告被認定未經許可經營受限制業務(第三類業務)而被判有罪。初審法院命令他們停止營業，上訴法院附加了一項條件，即如果未能遵守解散命令，將面臨每天 10,000 泰銖的罰款。

最高法院裁定，命令停止營業的判決在初審法院宣判之日起立即生效。即使在上訴期間，如違反該命令，公司即處於違法狀態態。此外，法院確認，按日罰款會持續累積，並且僅在公司正式向商業發展廳辦理公司解散登記之日，始依法終止計算；換言之，唯有完成公司解散登記，方能使按日罰鍰停止繼續累積。

為了有效預防嚴重的法律責任並有效管理風險，外國投資者和公司董事必須嚴格遵守合規指南：

-避免使用名義股東結構：透過泰國名義股東經營受限業務將引發嚴厲的刑事處罰和法院下令的停業。投資者必須按法定程序妥善申請外商經營許可證。

-認知法院命令之即時執行效力：法院解散公司的命令具有立即執行力；不因提出上訴而停止執行。執意繼續營運將使公司面臨最高程度之法律風險。

-透過解散減輕損害：如果被命令停止營運，應立即辦理公司解散登記，以合法終止違規行為並停止累積的按日罰款。

-透過 BOI 重組業務：利用 BOI 等合法的國家投資促進政策，以獲得 100% 的外資所有權、稅收優惠和全面的法律保護。

-認知共同刑事責任風險：根據《外商營商法》，董事和高階管理人員須對公司的違法行為負連帶刑事責任。因此，進行嚴謹之法律盡職調查程序，對於避免遭受監禁處罰或未來被禁止入境等法律後果至關重要

Legal Risk Prevention for Foreign Investors in Thailand
(Daily Fines & Court Orders)

• Immediate Binding Effect of Court Orders
• The Threat of Continuous Daily Fines
• Corporate Dissolution as Risk Mitigation

For foreign investors, utilizing a nominee structure to operate restricted businesses can lead to severe criminal penalties, including continuous daily fines. In Supreme Court Judgment No. 3618/2566, the foreign Defendants were found guilty of operating a restricted business (List 3) without permission. The Court of First Instance ordered them to cease operations, and the Court of Appeal added a condition of a 10,000 Baht daily fine for failing to comply with the dissolution order.

The Supreme Court ruled that a judgment to cease business operations takes immediate effect on the day the Court of First Instance reads the verdict. Even while pending appeal, defying the order places the company in violation. Furthermore, the Court affirmed that the daily fine accumulates continuously and only legally terminates on the date the company officially registers its dissolution with the Department of Business Development, effectively stopping the daily fine clock from running further.

To prevent severe legal liabilities and to manage risks effectively, foreign investors and company directors must strictly adhere to compliance guidelines:

-Abstaining from Nominee Structures: Operating restricted businesses through Thai nominees triggers severe criminal penalties and court-ordered closures. Investors must properly apply for foreign business licenses.

-Awareness of Immediate Enforcement: Court orders to dissolve a business are immediately enforceable; they are not suspended during an appeal. Defiantly continuing operations exposes the company to maximum legal risk.

-Mitigating Damages through Dissolution: If ordered to cease operations, immediately register the company dissolution to legally terminate the violation and stop compounding daily fines.

-Business Restructuring via BOI: Leverage legitimate state investment promotions like the BOI for 100% foreign ownership, tax incentives, and full legal protection.

-Awareness of Joint Criminal Liability: Directors and executives face joint personal criminal liability for corporate offenses under the Foreign Business Act. A rigorous Legal Due Diligence process is crucial to protect against imprisonment or future immigration bans.

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