Knowledge Center

Income Tax-Free Digital Gains

Thailand has taken significant steps toward positioning itself as a leading digital asset hub in the region. In line with these ambitions, the Thai government has introduced a series of tax relief measures aimed at creating and fostering a favorable environment for digital asset trading and investment. The most recent development is the...

Draft AI Legislation and Regulatory Framework

Artificial Intelligence (AI) is recognized as a transformative force for Thailand’s economic and social development. It offers new opportunities to enhance the efficiency of both industry and government, and to improve the quality of life for citizens across multiple dimensions.

Proposed Exemption Framework - Investment Token Services

On 9 May 2025, the Office of the Securities and Exchange Commission (“SEC”) of Thailand opened a public hearing on its website outlining proposed principles and draft notifications (i.e., (i) draft SEC Board Notification defining service characteristics not considered those of a digital asset exchange, brokerage, or dealing business and (ii)...

Thailand’s Path to Tokenized Carbon Credits

The Securities and Exchange Commission of Thailand has recently introduced the tokenization of carbon credits.

Thailand: Efforts to Combat Cybercrime

The Thai Cabinet has recently approved two significant draft Emergency Decrees aimed at bolstering the country's legal framework against technology-related crimes.

Thailand Introduces New Film Legislation

The Thai Cabinet has introduced a draft Film Act, which replaces the existing Film and Video Act, and aims to enhance the competitiveness of the domestic film industry.

Boost for Thailand’s Digital Economy: Streamlined ICO Shelf Filing Rules for Soft Power Sectors

The Securities and Exchange Commission (“SEC”) recently announced amendments to the regulations related to Initial Coin Offering (“ICO”) shelf filing and to the cap on funds raised from retail investors. These amendments came into effect on September 16, 2024, and are designed to expand the options available for ICO applications, supporting the...

Thailand: Revamped: The SEC’s New Framework for Ready-to-Use Utility Tokens

The Securities and Exchange Commission (the “SEC”) has recently approved amendments to the regulatory framework for ready-to-use utility tokens. These changes aim to better align regulations with the distinct characteristics, risks, and uses of each token type. The amendments are designed to ensure appropriate protection for users without...

Thailand: Enhanced Governance Standards for Digital Asset Operators

The Securities and Exchange Commission (the “SEC”) has updated the governance standards for digital asset business operators to establish robust corporate governance and operational oversight mechanisms that address the unique characteristics and risks associated with their business activities. Additionally, the SEC has revised the guidelines...

Thailand: Lessons to be Learned from the Global IT Outage: Key Steps to IT Resilience

The recent worldwide IT outage in July 2024 sent shockwaves through the global business community, serving as an important reminder of the vulnerabilities inherent in our interconnected digital world and highlighting the fundamental importance of IT resilience.

Thailand: SEC Proposes Amendment to Digital Asset Decree

The Office of the Securities and Exchange Commission (“SEC”) has recently sought a public hearing on the draft bill amending the Royal Decree on Digital Asset Business Operation, B.E. 2561 (2018) (“Draft Bill”) to rules regarding the use of digital assets for payments and the participation of digital asset businesses in the Bank of Thailand's...

Thailand: New Manual for Advertisements on Digital Platforms

The Electronic Transactions Development Agency (ETDA) issued a notification on 11 June 2024 regarding a new manual for overseeing advertising on digital platform services. The notification aims to prevent deception, illegal product or service offerings, and other unlawful activities related to advertising on digital platforms, which have become...

Thailand’s Cybersecurity Snapshot: Current Laws and Emerging Trends

In recent years, news and headlines have increasingly highlighted the surge in cyber threats and crimes. Organizations and individuals in Thailand have been targeted by a variety of cyber threats, including ransomware attacks, system hacks, spam calls, and phishing scams. These threats are often linked to data leaks or illegal sales of personal...