Thailand Applies VAT on Foreign e-Service and e-Platform (Short Version)

Thailand Applies VAT on Foreign e-Service and e-Platform (Short Version)

Starting on September 1, 2021, Thailand will be imposing new VAT requirements on foreign e-Service providers and e-Platform operators rendering e-Services to non-VAT clients in Thailand (the “e-Service Amendment”).  The details are explained below.

1). Definition of e-Service and e-Platform

The Thai Revenue Code has been amended to include the following definitions:

  • e-Service is any services or intangible assets that can be transferred via the internet or other electronic networks. In another word, these are such as: downloadable software, gaming application, online advertisement service or online media streaming service (e.g. Genshin Impact, Netflix, Spotify, Facebook Ads or Google Ads).
  • e-Platform is a marketplace, channel or any other means that enable multiple service providers to provide e-Services to clients (e.g. Amazon, Shopee, Google Play or PSN).

2). New VAT Requirements

Under the e-Service Amendment, a foreign e-Service provider or e-Platform operator (excluding those registered in Thailand) with an annual revenue over THB 1,800,000 deriving from e-Service rendered to non-VAT clients in Thailand shall now apply for VAT registration and be liable for VAT payment.

Previously, foreign e-Service providers and e-Platform operators were not responsible for the VAT payment in Thailand. With the new changes, foreign e-Service providers and e-Platform operators will now be responsible for the VAT payment (calculated from output tax only and not allowed to issue tax invoice).

3). To Sum Up

In conclusion, this e-Service Amendment will subject foreign e-Service providers and e-Platform operators to value added tax (VAT) from e-Services provided to non-VAT clients in Thailand.

If your business is considered as an e-Service or e-Platform, you will now be responsible for the VAT payment. In the first instance, e-Service provider bares the VAT burden for all e-Services rendered to non-VAT clients in Thailand made via its own online channel/website. With this being said, if the same e-Service provider offers the services via an e-Platform, the VAT burden will be shifted to that e-Platform operator instead.

This e-Service Amendment is rather new and requires an in-depth understanding of both the tax code and related technology to determine local VAT liabilities. To read an in-depth version of the same article, please click here.

If you have any question or require further assistance on this matter, you are welcome to contact: law@ilct.co.th.

By:

Chart Chotiphol

Counsel/Business Development

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(2) āļ‚āđ‰āļ­āļāļģāļŦāļ™āļ”āļ—āļĩāđˆāđƒāļŦāđ‰āļœāļđāđ‰āđ€āļ‚āđ‰āļēāļĢāđˆāļ§āļĄāļ›āļĢāļ°āļŠāļļāļĄāļ—āļąāđ‰āļ‡āļŦāļĄāļ”āļ•āđ‰āļ­āļ‡āļ­āļĒāļđāđˆāđƒāļ™āļĢāļēāļŠāļ­āļēāļ“āļēāļˆāļąāļāļĢāđƒāļ™āļĢāļ°āļŦāļ§āđˆāļēāļ‡āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄ āļ‹āļķāđˆāļ‡āđ„āļĄāđˆāļŠāļ­āļ”āļ„āļĨāđ‰āļ­āļ‡āļāļąāļšāļŠāļ āļēāļžāļāļēāļĢāļ—āļģāļ‡āļēāļ™āļ—āļąāđ‰āļ‡āđƒāļ™āļ āļēāļ„āļĢāļąāļāđāļĨāļ°āđ€āļ­āļāļŠāļ™āđƒāļ™āļŠāļ–āļēāļ™āļāļēāļĢāļ“āđŒāļāļēāļĢāļĢāļ°āļšāļēāļ”āļ‚āļ­āļ‡āđ‚āļĢāļ„āļ•āļīāļ”āđ€āļŠāļ·āđ‰āļ­āđ„āļ§āļĢāļąāļŠāđ‚āļ„āđ‚āļĢāļ™āļē 2019 āļˆāļ°āđ€āļŦāđ‡āļ™āđ„āļ”āđ‰āļˆāļēāļāļšāļĢāļīāļĐāļąāļ—āļ•āđˆāļēāļ‡ āđ† āđ€āļ›āđ‡āļ™āļˆāļģāļ™āļ§āļ™āļĄāļēāļ āļ—āļĩāđˆāļ•āđ‰āļ­āļ‡āđ€āļĨāļ·āđˆāļ­āļ™āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāđƒāļŦāļāđˆāļŠāļēāļĄāļąāļāļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āļ­āļ­āļāđ„āļ›āđ‚āļ”āļĒāđ„āļĄāđˆāļĄāļĩāļāļģāļŦāļ™āļ”

āļĨāđˆāļēāļŠāļļāļ” āđ€āļĄāļ·āđˆāļ­āļ§āļąāļ™āļ—āļĩāđˆ 18 āđ€āļĄāļĐāļēāļĒāļ™ 2563 āļžāļĢāļ°āļĢāļēāļŠāļāļģāļŦāļ™āļ”āļ§āđˆāļēāļ”āđ‰āļ§āļĒāļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒ āļž.āļĻ. 2563 āļˆāļķāļ‡āđ„āļ”āđ‰āļ–āļđāļāļ›āļĢāļ°āļāļēāļĻāļ‚āļķāđ‰āļ™ āđ‚āļ”āļĒāđƒāļŦāđ‰āļĄāļĩāļœāļĨāđƒāļŠāđ‰āļšāļąāļ‡āļ„āļąāļšāļ•āļąāđ‰āļ‡āđāļ•āđˆāļ§āļąāļ™āļ—āļĩāđˆ 19 āđ€āļĄāļĐāļēāļĒāļ™ 2563 āđ€āļ›āđ‡āļ™āļ•āđ‰āļ™āđ„āļ› āļ”āđ‰āļ§āļĒāļāļēāļĢāļĒāļāđ€āļĨāļīāļāļ›āļĢāļ°āļāļēāļĻāļ„āļ“āļ°āļĢāļąāļāļĐāļēāļ„āļ§āļēāļĄāļŠāļ‡āļšāđāļŦāđˆāļ‡āļŠāļēāļ•āļī āļ‰āļšāļąāļšāļ—āļĩāđˆ 74/2557 āđ€āļĢāļ·āđˆāļ­āļ‡ āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒāļ‰āļšāļąāļšāļ‚āđ‰āļēāļ‡āļ•āđ‰āļ™ āļ‹āļķāđˆāļ‡āļĢāļ§āļĄāļ–āļķāļ‡āļāļēāļĢāļĒāļāđ€āļĨāļīāļāļ‚āđ‰āļ­āļāļģāļŦāļ™āļ”āļ•āļēāļĄ (1) āđāļĨāļ° (2) āļ—āļĩāđˆāļāļĨāđˆāļēāļ§āļ‚āđ‰āļēāļ‡āļ•āđ‰āļ™āļ”āđ‰āļ§āļĒ āļ­āļąāļ™āđ€āļ›āđ‡āļ™āļœāļĨāđƒāļŦāđ‰āļ™āļīāļ•āļīāļšāļļāļ„āļ„āļĨāļŠāļēāļĄāļēāļĢāļ–āļˆāļąāļ”āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒāđ„āļ”āđ‰ āđ‚āļ”āļĒ 1 āđƒāļ™ 3 āļ‚āļ­āļ‡āļ­āļ‡āļ„āđŒāļ›āļĢāļ°āļŠāļļāļĄāđ„āļĄāđˆāļˆāļģāđ€āļ›āđ‡āļ™āļ•āđ‰āļ­āļ‡āļ­āļĒāļđāđˆāđƒāļ™āļŠāļ–āļēāļ™āļ—āļĩāđˆāđ€āļ”āļĩāļĒāļ§āļāļąāļ™ āđāļĨāļ°āļœāļđāđ‰āđ€āļ‚āđ‰āļēāļĢāđˆāļ§āļĄāļ›āļĢāļ°āļŠāļļāļĄāļ—āļąāđ‰āļ‡āļŦāļĄāļ”āđ„āļĄāđˆāļˆāļģāđ€āļ›āđ‡āļ™āļ•āđ‰āļ­āļ‡āļ­āļĒāļđāđˆāđƒāļ™āļĢāļēāļŠāļ­āļēāļ“āļēāļˆāļąāļāļĢāļĢāļ°āļŦāļ§āđˆāļēāļ‡āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļ­āļĩāļāļ•āđˆāļ­āđ„āļ›

āļšāļĢāļīāļĐāļąāļ—āđƒāļ”āļ—āļĩāđˆāļĄāļĩāļ„āļ§āļēāļĄāļ›āļĢāļ°āļŠāļ‡āļ„āđŒāļˆāļ°āļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒāļ•āļēāļĄāļžāļĢāļ°āļĢāļēāļŠāļāļģāļŦāļ™āļ”āļ™āļĩāđ‰ āđƒāļ™āļāļēāļ™āļ°āļ—āļĩāđˆāļ•āļ™āđ€āļ›āđ‡āļ™āļœāļđāđ‰āļĄāļĩāļŦāļ™āđ‰āļēāļ—āļĩāđˆāļˆāļąāļ”āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄ āļˆāļ°āļ•āđ‰āļ­āļ‡āļ”āļģāđ€āļ™āļīāļ™āļāļēāļĢāļ•āđˆāļēāļ‡ āđ† āļ•āļēāļĄāļ—āļĩāđˆāļĢāļ°āļšāļļāđ„āļ§āđ‰āđƒāļ™āļ‚āđ‰āļ­ 9 (1) āļ–āļķāļ‡ (5) āļ‚āļ­āļ‡āļžāļĢāļ°āļĢāļēāļŠāļāļģāļŦāļ™āļ” āļ‹āļķāđˆāļ‡āļĄāļĩāļ›āļĢāļ°āđ€āļ”āđ‡āļ™āļŠāļģāļ„āļąāļāļ—āļĩāđˆāļŠāļĄāļ„āļ§āļĢāļžāļīāļˆāļēāļĢāļ“āļēāļ„āļ·āļ­ āļ‚āđ‰āļ­āļāļģāļŦāļ™āļ”āđƒāļ™āđ€āļĢāļ·āđˆāļ­āļ‡āļāļēāļĢāļˆāļąāļ”āđ€āļāđ‡āļšāļ‚āđ‰āļ­āļĄāļđāļĨāļ•āļēāļĄāļ‚āđ‰āļ­ 9 (4) āđāļĨāļ° āļ‚āđ‰āļ­ 9 (5) āļ•āļēāļĄāļžāļĢāļ°āļĢāļēāļŠāļāļģāļŦāļ™āļ” āļ—āļĩāđˆāļāļģāļŦāļ™āļ”āđƒāļŦāđ‰āļšāļĢāļīāļĐāļąāļ—āļ•āđ‰āļ­āļ‡āļšāļąāļ™āļ—āļķāļāđ€āļŠāļĩāļĒāļ‡ āļŦāļĢāļ·āļ­āļ—āļąāđ‰āļ‡āđ€āļŠāļĩāļĒāļ‡āđāļĨāļ°āļ āļēāļžāļ‚āļ­āļ‡āļœāļđāđ‰āļĢāđˆāļ§āļĄāļ›āļĢāļ°āļŠāļļāļĄāļ—āļļāļāļ„āļ™āļ•āļĨāļ­āļ”āļĢāļ°āļĒāļ°āđ€āļ§āļĨāļēāļ—āļĩāđˆāļĄāļĩāļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāđƒāļ™āļĢāļđāļ›āļ‚āđ‰āļ­āļĄāļđāļĨāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒ āđ€āļ§āđ‰āļ™āđāļ•āđˆāđ€āļ›āđ‡āļ™āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļĨāļąāļš āđāļĨāļ°āļ•āđ‰āļ­āļ‡āļˆāļąāļ”āđ€āļāđ‡āļšāļ‚āđ‰āļ­āļĄāļđāļĨāļˆāļĢāļēāļˆāļĢāļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒāļ‚āļ­āļ‡āļœāļđāđ‰āļĢāđˆāļ§āļĄāļ›āļĢāļ°āļŠāļļāļĄāļ—āļļāļāļ„āļ™āđ„āļ§āđ‰āđ€āļ›āđ‡āļ™āļŦāļĨāļąāļāļāļēāļ™ āđāļĨāļ°āđƒāļŦāđ‰āļ–āļ·āļ­āļ§āđˆāļēāđ€āļ›āđ‡āļ™āļŠāđˆāļ§āļ™āļŦāļ™āļķāđˆāļ‡āļ‚āļ­āļ‡āļĢāļēāļĒāļ‡āļēāļ™āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļ”āđ‰āļ§āļĒ āđāļĨāļ°āļĒāļīāđˆāļ‡āđ„āļ›āļāļ§āđˆāļēāļ™āļąāđ‰āļ™āļāļēāļĢāļ”āļģāđ€āļ™āļīāļ™āļāļēāļĢāļ”āļąāļ‡āļāļĨāđˆāļēāļ§āļˆāļ°āļ•āđ‰āļ­āļ‡āđ€āļ›āđ‡āļ™āđ„āļ›āļ•āļēāļĄāļĄāļēāļ•āļĢāļāļēāļ™āļāļēāļĢāļĢāļąāļāļĐāļēāļ„āļ§āļēāļĄāļĄāļąāđˆāļ™āļ„āļ‡āļ›āļĨāļ­āļ”āļ āļąāļĒāļ‚āļ­āļ‡āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒāļ—āļĩāđˆāļāļĢāļ°āļ—āļĢāļ§āļ‡āļ”āļīāļˆāļīāļ—āļąāļĨāđ€āļžāļ·āđˆāļ­āđ€āļĻāļĢāļĐāļāļāļīāļˆāđāļĨāļ°āļŠāļąāļ‡āļ„āļĄāđ„āļ”āđ‰āļ›āļĢāļ°āļāļēāļĻāđāļĨāļ°āļāļģāļŦāļ™āļ” (āļĄāļēāļ•āļĢāļāļēāļ™āļŊ āļ—āļĩāđˆāļ­āļ­āļāļ•āļēāļĄāļžāļĢāļ°āļĢāļēāļŠāļāļģāļŦāļ™āļ”āļ‰āļšāļąāļšāļ™āļĩāđ‰ āđ‚āļ”āļĒāļ›āļĢāļ°āļāļēāļĻāđƒāļ™āļĢāļēāļŠāļāļīāļˆāļˆāļēāļ™āļļāđ€āļšāļāļĐāļē) āļ•āļēāļĄāļ—āļĩāđˆāļĢāļ°āļšāļļāđ„āļ§āđ‰āđƒāļ™āļ‚āđ‰āļ­ 7 āđāļĨāļ°āļ‚āđ‰āļ­ 12 āļ‚āļ­āļ‡āļžāļĢāļ°āļĢāļēāļŠāļāļģāļŦāļ™āļ”  

āđ€āļĄāļ·āđˆāļ­āļžāļīāļˆāļēāļĢāļ“āļēāļˆāļēāļāļ„āļđāđˆāļĄāļ·āļ­āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒ āļ‹āļķāđˆāļ‡āļāļĢāļ°āļ—āļĢāļ§āļ‡āļ”āļīāļˆāļīāļ—āļąāļĨāđ€āļžāļ·āđˆāļ­āđ€āļĻāļĢāļĐāļāļāļīāļˆāđāļĨāļ°āļŠāļąāļ‡āļ„āļĄāđ„āļ”āđ‰āļˆāļąāļ”āļ—āļģāđāļĨāļ°āđ€āļœāļĒāđāļžāļĢāđˆāļ‚āļķāđ‰āļ™āđƒāļ™āđ€āļ§āđ‡āļšāđ„āļ‹āļ•āđŒ (āļ“ āļ§āļąāļ™āļ—āļĩāđˆāļˆāļąāļ”āļ—āļģ Newsletter āļ‰āļšāļąāļšāļ™āļĩāđ‰) āđ„āļ”āđ‰āļĄāļĩāļāļēāļĢāļāļģāļŦāļ™āļ”āļĢāļēāļĒāļĨāļ°āđ€āļ­āļĩāļĒāļ”āļ‚āļ­āļ‡āļĄāļēāļ•āļĢāļāļēāļ™āļĢāļąāļāļĐāļēāļ„āļ§āļēāļĄāļĄāļąāđˆāļ™āļ„āļ‡āļ›āļĨāļ­āļ”āļ āļąāļĒāļ‚āļ­āļ‡āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒāļ™āļąāđ‰āļ™ āļ‹āļķāđˆāļ‡āļžāļ­āļŠāļĢāļļāļ›āļ„āļĢāđˆāļēāļ§ āđ† āđ„āļ”āđ‰āđƒāļ™āđ€āļĢāļ·āđˆāļ­āļ‡āļ•āđˆāļ­āđ„āļ›āļ™āļĩāđ‰   

  • āļĄāļĩāđ€āļ—āļ„āđ‚āļ™āđ‚āļĨāļĒāļĩāļŦāļĢāļ·āļ­āļĄāļēāļ•āļĢāļāļēāļĢāļ›āđ‰āļ­āļ‡āļāļąāļ™āļĄāļīāđƒāļŦāđ‰āļĄāļĩāļāļēāļĢāđ€āļ›āļĨāļĩāđˆāļĒāļ™āđāļ›āļĨāļ‡āļŦāļĢāļ·āļ­āđāļāđ‰āđ„āļ‚āļšāļąāļ™āļ—āļķāļāđ€āļŠāļĩāļĒāļ‡āļŦāļĢāļ·āļ­āļ—āļąāđ‰āļ‡āđ€āļŠāļĩāļĒāļ‡āđāļĨāļ°āļ āļēāļžāļ‚āļ­āļ‡āļœāļđāđ‰āļĢāđˆāļ§āļĄāļ›āļĢāļ°āļŠāļļāļĄ
  • āļĄāļĩāļ§āļīāļ˜āļĩāļāļēāļĢāļ—āļĩāđˆāđ€āļŠāļ·āđˆāļ­āļ–āļ·āļ­āđ„āļ”āđ‰āđƒāļ™āļāļēāļĢāļĢāļ°āļšāļļāļ•āļąāļ§āļ•āļ™āļœāļđāđ‰āļ—āļĩāđˆāđ€āļāļĩāđˆāļĒāļ§āļ‚āđ‰āļ­āļ‡āļāļąāļšāļĢāļ°āļšāļšāļ„āļ§āļšāļ„āļļāļĄāļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄ āđ€āļžāļ·āđˆāļ­āđƒāļŦāđ‰āļŠāļēāļĄāļēāļĢāļ–āļĒāļ·āļ™āļĒāļąāļ™āđ„āļ”āđ‰āļ§āđˆāļē āļ‚āđ‰āļ­āļĄāļđāļĨāļ—āļĩāđˆāđ„āļ”āđ‰āļšāļąāļ™āļ—āļķāļāđ„āļ§āđ‰āđ„āļ”āđ‰āļ”āļģāđ€āļ™āļīāļ™āļāļēāļĢāđ‚āļ”āļĒāļœāļđāđ‰āļĄāļĩāļŠāļīāļ—āļ˜āļīāđƒāļ™āļāļēāļĢāđ€āļ‚āđ‰āļēāļ–āļķāļ‡āđ€āļ—āđˆāļēāļ™āļąāđ‰āļ™ āđ‚āļ”āļĒāļ­āļĒāđˆāļēāļ‡āļ™āđ‰āļ­āļĒāļ•āđ‰āļ­āļ‡āļ„āļĢāļ­āļšāļ„āļĨāļļāļĄāđ€āļĢāļ·āđˆāļ­āļ‡ āļ”āļąāļ‡āļ•āđˆāļ­āđ„āļ›āļ™āļĩāđ‰
    • āļāļēāļĢāļĢāļ°āļšāļļāļ•āļąāļ§āļ•āļ™ (Identification)
    • āļāļēāļĢāļĒāļ·āļ™āļĒāļąāļ™āļ•āļąāļ§āļ•āļ™ (Authentication)
    • āļāļēāļĢāļ­āļ™āļļāļāļēāļ•āđ€āļ‰āļžāļēāļ°āļœāļđāđ‰āļĄāļĩāļŠāļīāļ—āļ˜āļīāđ€āļ‚āđ‰āļēāļ–āļķāļ‡ (Authorization)
    • āļ„āļ§āļēāļĄāļĢāļąāļšāļœāļīāļ”āļŠāļ­āļšāļ•āđˆāļ­āļœāļĨāļ‚āļ­āļ‡āļāļēāļĢāļāļĢāļ°āļ—āļģ (Accountability)

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Thailand: Additional Relief Provisions for Insurance Policies during COVID-19 Pandemic

Thailand: Additional Relief Provisions for Insurance Policies during COVID-19 Pandemic

To alleviate financial burdens for individual insurance policy holders (“Policyholder”) during COVID-19 pandemic, Thailand Office of Insurance Commission (“OIC”) had issued several Registrar Orders to insurance companies (“Company”) for the purpose of providing additional reliefs during this difficult time. The Registrar Orders covered various types of insurances and provide reliefs such as: extensions, exemption and expansion to the usual policy. The summary of Registrar Orders is stipulated below.

1). Life Insurance

Payment Grace Period Extension

  • 1st Extension: For life insurance policy with a grace period to pay the insurance premium falling between 27th February – 30th April 2020 shall be granted a 60-days extension from the end date.
  • 2nd Extension: For life insurance policy with a grace period to pay the insurance premium falling between 1st May – 30th June 2020 shall be granted a 60-days extension from the end date.

Policy Coverage Restoration Waiver

  • 1st Waiver: For life insurance policy that ended between 27th February – 30th April 2020, the Policyholder may request for a restoration within 6 months from the end date and any interest fee shall be waived.
  • 2nd Waiver: For life insurance policy that ended between 1st May – 30th June 2020, the Policyholder may request for a restoration within 6 months from the end date and any interest fee shall be waived.

Use of Insurance Surrender Value

  • 1st Reduction: In the event that the insurance surrender value is automatically used to pay the insurance premium or a loan according to the insurance policy between 27th February – 30th April 2020, the Company may waive or reduce the interest rate for 6 months.
  • 2nd Reduction: In the event that the insurance surrender value is automatically used to pay the insurance premium or a loan according to the insurance policy between 1st May – 30th June 2020, the Company may waive or reduce the interest rate for 6 months.

Payment by Installations

  • If the Policyholder had changed the premium payment period or had paid the premium installments for less than 1 year (without changing the installation payments), the Company may waive the interest rate for each installation for 6 months.

Policy Coverage Expansion

  • 1st Expansion: Any health insurance policy with an additional health coverage that was contracted between 27th February – 30th April 2020, the Company may not charge more than 10% of original premium rate (rate as approved by the Registrar).
  • 2nd Expansion: For health insurance policy with an additional health coverage that was contracted between 1st May – 30th June 2020, the Company may not charge more than 10% of original premium rate (rate as approved by the Registrar).

2). Non-Life Insurance

Payment Grace Period Extension

  • 1st Extension: Any health insurance or disaster insurance of the same with a grace period to pay the insurance premium falling between 27th February – 30th April 2020 shall be granted a 60-days extension from the first end date.
  • 2nd Extension: Any health insurance or disaster insurance of the same with a grace period to pay the insurance premium falling between 1st May – 30th June 2020 shall be granted a 60-days extension from the first end date.

Payment by Installments

  • 1st Condition: For fire insurance and miscellaneous insurance (as listed by the OIC), those who have entered into the insurance policy or have paid the insurance premium between 27th February – 30th April 2020, the Company may allow the insurance premium payment by installments.
  • 2nd Condition: For fire insurance and miscellaneous insurance (as listed by the OIC), those who have entered into the insurance policy or have paid the insurance premium between 1st May – 30th June 2020, the Company may allow the insurance premium payment by installments.

Policy Coverage Expansion

  • For travel insurance that became effective between 1st May – 30th June 2020, during which the Policyholder was unable to travel during the said period. The Company may change the effective date of the said policy, provided that the Policyholder has notified the Company before the effective date.

3). Automobile Insurance

  • For automobile insurance (excluding travel agents or transportation operators) that became effective between 27th March – 30th June 2020, the Company may waive the payment on the insurance premium for the maximum of 180 days from the effective date.

4). Additional COVID-19 Coverage

  • The Company shall not use COVID-19 related matters to deny any policies or responsibilities during the period of COVID-19 public health countermeasures.
  • This additional coverage clause shall not apply to the Policyholder that (1) contracted COVID-19 during the 14-days waiting period from the insurance policy’s effective date or (2) contracted COVID-19 before making the insurance policy.

By:

Chart Chotiphol

Counsel/Business Development

Arbitration in Thailand

Arbitration in Thailand

In this age of disruptive technologies where artificial intelligence is displacing many conventional human behaviors, including the manner in which international trade and other business transactions are conducted, the method of resolving commercial disputes must adapt to these changes.  The traditional way of litigating commercial disputes in court may still remain the primary way of resolving them, but sooner or later the court will become forum non conveniens to try these disputes. With their flexibility to quickly adapt to changes, mediation and arbitration are gaining popularity in filling this void left by the court. It is more compelling to resolve disputes via mediation in which the parties reach mutual agreement even though they come away with less than what they expected.  If mediation does not succeed, arbitration is the other alternative.  A distinct advantage of arbitration over litigation is that the parties can appoint neutrals to settle their dispute.  What is more, they have the flexibility of choosing the rules to govern their arbitration proceedings instead of submitting themselves to the rigid rules of court procedure.    

Overview of Arbitration Law

The current law on arbitration is the Arbitration Act B.E. 2545 [A.D. 2002] (“AA”), which mostly follows the UNCITRAL Model Law on International Commercial Arbitration. Pursuant to the AA, the Thai courts will enforce foreign arbitral awards to the extent of Thailand’s commitment under international agreements. 

Thailand became a member of the Convention on the Recognition and Enforcement of Foreign Arbitral Awards 1958 (the “New York Convention”) without any reservation.  The New York Convention enables (through AA) foreign arbitral awards to be enforced in Thailand and for arbitral awards issued in Thailand to be enforced in 164 member states (as of June 2020), subjected to the reservations made by those states.

The ability to enforce arbitral awards issued in Thailand among the member states of the New York Convention provides a marked advantage of arbitration over litigation in Thailand. For the reason that a Thai court judgment is not enforceable as a matter of right outside Thailand, as there is no treaty or international agreement to enable it to be done.  Therefore, it is up to the courts in the countries where the Thai court judgments are sought to be enforced, and whether to enforce them on the basis of reciprocity, comity or otherwise.  For the same reason, it is not possible to enforce a foreign court judgment in Thailand. In practice, a foreign court judgment can be submitted as evidence of the claim which must be litigated de novo.

Unlike the old Arbitration Act of 1987, the AA does not make any distinction between domestic and international arbitration.  Arbitrability under the old act was limited to civil disputes whereas the AA does not contain such limitation, but covers all disputes whether or not arising from contractual relations.  Of significance, the AA also covers all disputes arising from contracts between the state and private parties.  Unfortunately, the administrative branch of the government discourages the insertion of arbitration clauses in state contracts, requiring government agencies and state enterprises to request permission from the council of ministers before doing so.  The reason behind this is because government agencies and state enterprises have lost many arbitration cases against private parties resulting in substantial awards against them. 

Thailand has concluded investment treaties with many countries both on a bilateral and multilateral basis.  Many of the treaties contain arbitration clauses whereby the private investors or host states can institute arbitration proceedings to resolve their disputes under the respective treaties. 

Facilitating Regulations

In order to promote Thailand as the venue for international arbitration, visa and work permit laws have been relaxed to facilitate foreign arbitrators and those acting as party representatives in arbitration proceedings in Thailand.   ‘Smart visas’ and special work permits are generally granted to foreign arbitrators to enable them to carry out their duties until the closure of the proceedings.  Foreign lawyers who are normally prohibited from practicing in Thailand are permitted to receive special dispensation from the law to act as party representatives in the arbitration proceedings.

Local Arbitration Institutions

There are three main arbitration institutions in Thailand:

  • The Office of the Arbitration Tribunal of The Board of Trade of Thailand;
  • The Thai Arbitration Institute of the Office of the Judiciary (TAI), and;
  • The Thai Arbitration Centre (THAC) under the auspices of the Ministry of Justice.

The Office of the Arbitration Tribunal of The Board of Trade of Thailand

By far the oldest institution, is the arbitration centre operated by The Board of Trade of Thailand (a federation of Thai and foreign chambers of commerce in Thailand), also where the office of the ICC Thailand is situated.  The Board of Trade of Thailand has been administering the Thai Commercial Arbitration Rules since the ’60s.  The centre is supported by the Board of Trade of Thailand and, detached from governmental agencies.

Thai Arbitration Institute (TAI)

Established in 1990, TAI is a successful attempt by the judiciary to promote alternative dispute resolution.  It has the highest number of ongoing cases.  Although the institute is a part of the Office of the Judiciary, which is administrative arm of the courts and is overseen by it. Neither the Office nor the courts interfere with the deliberations or decisions of the arbitrators.  TAI is the main forum where disputes arising from contracts between state and private parties are arbitrated.

The Thai Arbitration Centre (THAC)

Not to be confused with TAI, The Thai Arbitration Centre or THAC was established by an act of parliament in 2007, but started operation in 2015. THAC has been in the forefront of promoting arbitration in general and in presenting itself as an international arbitration centre.  It has modernised facilities and conveniently situated in a buzzling part of Bangkok, within minutes of famous hotels and shopping centres.  Although THAC is partly funded by the Ministry of Justice, the latter does not interfere with the arbitration proceedings under the centre’s rules. THAC’s connection with the Ministry of Justice provides it with the unique opportunity to initiate changes in the laws and regulations to make Thailand a more friendly place for arbitration.

Other Arbitration Centres

Apart from the three main arbitration centres there are four more centres which administered their own arbitration rules relating to specific areas.  These include the following.

(I). The Arbitration Centre of the Office of the Insurance Commissioner

The Centre administers its arbitration rules to resolve disputes between the insureds or beneficiaries and the insurance companies.

(II). The Arbitration Centre of the Office of the Securities Commission

The Centre administers its arbitration rules to resolve disputes between investors in the capital market and securities companies.

(III). Office for the Prevention and Resolution of Disputes regarding Intellectual Property, Department of Intellectual Property

As its name suggests, this centre is attached to the Department of Intellectual Property and administers its arbitration rules to resolve disputes regarding intellectual property matters (e.g. trademark, patent and copyright, etc.), as well as disputes arising from licensing and other agreements relating to intellectual property.

(IV). The Arbitration Centre of the Thai General Insurance Association

The Centre administers its arbitration rules to resolve disputes arising from among its members.

Final Thoughts

For a long time, arbitration has been promoted as an alternative mean of dispute resolution, its increasing popularity is mainly attributable to its flexible nature which enables it to keep pace with the rapidly changing business landscape.  Thailand is a long -standing member of the New York Convention, thereby allowing foreign arbitral awards to be recognized and enforced within its territory.  Conversely, awards made in Thailand can be enforced in 164 member states across the world, subject to the reservations made by those states.  The Thai arbitration law follows the UNCITRAL Model Law in the most part, further strengthening Thailand as an international arbitration forum.

Further efforts have also been made to relax certain laws and regulations to facilitate the participation of foreign arbitrators and counsel to in Thai arbitration proceedings.

Presently, there are a number of arbitration institutions in Thailand which can cater to the needs of the parties seeking to resolve their disputes.  Thailand has been a long-recognized venue for ICC and ad hoc arbitration under the UNCITRAL Rules.  It is now asserting itself to become the hub of international arbitration.


View podcast of the article below.

https://www.youtube.com/watch?v=KFT5jm7MaOE&t=18s
Podcast Version

Article written by: Prof. Jayavadh Bunnag, Managing Partner

https://www.vantageasia.com/comparison-development-dispute-resolution/#thailand
Guideline for holding the AGM via a video conference

Guideline for holding the AGM via a video conference

Due to the impracticality made by the Announcement of National Council for Peace and Order No. 74/2557 on Electronic Media Conference, B.E. 2557 (2014), which imposed restrictions including: (1) 1/3 of the quorum must be present in the same place and (2) participants/attendants must be in the Kingdom at the same time. These restrictions were found to be conflicting with the current social distancing guideline imposed by the Emergency Decree on Public Administration in Emergency Situation B.E. 2548 (2005) and Communicable Diseases Act B.E. 2558 (2015) along with the WHO’s health guideline. As a result, many businesses had no option but to postpone their annual general meeting (AGM) until the crisis is mitigated.

To resolve the impracticality, the Thai government made an additional announcement on the Emergency Decree on Electronic Media Conference, B.E. 2563 (2020) which came into effect on April 19, 2020. The new announcement effectively lifted the previously mentioned (1) and (2) restrictions. Under this new regulation, 1/3 of quorum is no longer required to be at the same venue nor within the Kingdom during the AGM. Hence, meeting via video conferencing will now be valid.

Nonetheless, corporate entities must comply with the regulations issued by the Ministry of Information and Communication Technology on Security Standards for Electronic Media Conference, B.E. 2557 (2014). This announcement encompasses various regulations including meeting’s technical requirements and security guideline.  

Technical Requirements

  • Participants/attendants must have both video and audio access to the conference.
  • Participants/attendants must be able to tele-communicate at all times during the conference.
  • There must be basic video conferencing equipment/function available, such as: microphones, video cameras, projectors or shared-screen function etc.
  • There must be equipment/function to reduce interference during the video conference, such as: noise-filtering and video buffering.
  • The meeting administrator has the ability to halt, pause or modify the video conference as appropriate.

Security Guideline

  • There must be a sufficient identification, verification and authorization protocol for the participants/attendants.
  • Record all audio and visual contents of the meeting (except confidential matters).
  • Record all video traffic information of the meeting.
  • The recorded media must be in non-editable format and stored in a secure server/medium.
  • The recorded media must correctly display crucial information, such as: time, date, and IP address, etc.
  • The meeting administrator has the ability to display all related documents via video conference.

For now, corporate entities  wishing to hold an AGM may refer to the guideline issued by the Ministry of Digital Economy and Society. The full guide can be downloaded via this link (http://dmsic.moph.go.th/index/detail/8076). As long as the video conference follows the guideline, it will be a valid evidence under the laws.

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āđāļ™āļ§āļ—āļēāļ‡āļ›āļāļīāļšāļąāļ•āļīāļŠāļģāļŦāļĢāļąāļšāļšāļĢāļīāļĐāļąāļ—āļˆāļģāļāļąāļ”āđāļĨāļ°āļšāļĢāļīāļĐāļąāļ—āļĄāļŦāļēāļŠāļ™āļˆāļģāļāļąāļ”āđ€āļāļĩāđˆāļĒāļ§āļāļąāļšāļāļēāļĢāļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļ›āļĢāļ°āļˆāļģāļ›āļĩ

āđ€āļ™āļ·āđˆāļ­āļ‡āļˆāļēāļāļŠāļ–āļēāļ™āļāļēāļĢāļ“āđŒāļ‚āļ­āļ‡āđ‚āļĢāļ„āļ•āļīāļ”āđ€āļŠāļ·āđ‰āļ­āđ„āļ§āļĢāļąāļŠāđ‚āļ„āđ‚āļĢāļ™āļē 2019 āļŦāļĢāļ·āļ­ āđ‚āļĢāļ„āđ‚āļ„āļ§āļīāļ” 19 āđ„āļ”āđ‰āļ—āļ§āļĩāļ„āļ§āļēāļĄāļĢāļļāļ™āđāļĢāļ‡āđāļĨāļ°āđāļžāļĢāđˆāļĢāļ°āļšāļēāļ”āļ­āļĒāđˆāļēāļ‡āļĢāļ§āļ”āđ€āļĢāđ‡āļ§ āļ‹āļķāđˆāļ‡āļĢāļąāļāļšāļēāļĨāļˆāļģāđ€āļ›āđ‡āļ™āļ•āđ‰āļ­āļ‡āđƒāļŠāđ‰āļĄāļēāļ•āļĢāļāļēāļĢāđ€āļ‚āđ‰āļĄāļ‡āļ§āļ”āđāļĨāļ°āđ€āļĢāđˆāļ‡āļ”āđˆāļ§āļ™āđ€āļžāļ·āđˆāļ­āļ„āļ§āļšāļ„āļļāļĄāļĄāļīāđƒāļŦāđ‰āđ‚āļĢāļ„āđāļžāļĢāđˆāļĢāļ°āļšāļēāļ”āļ­āļ­āļāđ„āļ›āđƒāļ™āļ§āļ‡āļāļ§āđ‰āļēāļ‡Â  āļ™āļēāļĒāļāļĢāļąāļāļĄāļ™āļ•āļĢāļĩāđ‚āļ”āļĒāļ„āļ§āļēāļĄāđ€āļŦāđ‡āļ™āļŠāļ­āļšāļ‚āļ­āļ‡āļ„āļ“āļ°āļĢāļąāļāļĄāļ™āļ•āļĢāļĩ āļˆāļķāļ‡āđ„āļ”āđ‰āļ›āļĢāļ°āļāļēāļĻāļŠāļ–āļēāļ™āļāļēāļĢāļ“āđŒāļ‰āļļāļāđ€āļ‰āļīāļ™āđƒāļ™āļ—āļļāļāđ€āļ‚āļ•āļ—āđ‰āļ­āļ‡āļ—āļĩāđˆāļ—āļąāđˆāļ§āļĢāļēāļŠāļ­āļēāļ“āļēāļˆāļąāļāļĢāđ‚āļ”āļĒāđƒāļŦāđ‰āļĄāļĩāļœāļĨāļ™āļąāļšāđāļ•āđˆāļ§āļąāļ™āļ—āļĩāđˆ 26 āļĄāļĩāļ™āļēāļ„āļĄ 2562 āđ€āļ›āđ‡āļ™āļ•āđ‰āļ™āđ„āļ›

āļ āļēāļĒāđƒāļ•āđ‰āļ›āļĢāļ°āļāļēāļĻāļŠāļ–āļēāļ™āļāļēāļĢāļ“āđŒāļ‰āļļāļāđ€āļ‰āļīāļ™āļ™āļĩāđ‰ āļ™āļēāļĒāļāļĢāļąāļāļĄāļ™āļ•āļĢāļĩāļŦāļĢāļ·āļ­āļšāļļāļ„āļ„āļĨāļ—āļĩāđˆāđ„āļ”āđ‰āļĢāļąāļšāļĄāļ­āļšāļŦāļĄāļēāļĒāļĄāļĩāļ­āļģāļ™āļēāļˆāļ­āļ­āļāļ‚āđ‰āļ­āļāļģāļŦāļ™āļ”āļ•āļĨāļ­āļ”āļˆāļ™āļĄāļēāļ•āļĢāļāļēāļĢāļ•āđˆāļēāļ‡ āđ† āļ—āļĩāđˆāļˆāļģāđ€āļ›āđ‡āļ™āļ•āđˆāļ­āļāļēāļĢāļ›āđ‰āļ­āļ‡āļāļąāļ™āļĄāļīāđƒāļŦāđ‰āļŠāļ–āļēāļ™āļāļēāļĢāļ“āđŒāļĢāđ‰āļēāļĒāđāļĢāļ‡āļĄāļēāļāļ‚āļķāđ‰āļ™ āļ‹āļķāđˆāļ‡āļ‚āđ‰āļ­āļāļģāļŦāļ™āļ”āđāļĨāļ°āļĄāļēāļ•āļĢāļāļēāļĢāļ”āļąāļ‡āļāļĨāđˆāļēāļ§āļ­āļēāļˆāļŠāđˆāļ‡āļœāļĨāļāļĢāļ°āļ—āļšāđ‚āļ”āļĒāļ•āļĢāļ‡āļ•āđˆāļ­āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļ›āļĢāļ°āļˆāļģāļ›āļĩāļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ— āđ„āļĄāđˆāļ§āđˆāļēāļˆāļ°āđ€āļ›āđ‡āļ™ āļĄāļēāļ•āļĢāļāļēāļĢāļŦāđ‰āļēāļĄāļŠāļļāļĄāļ™āļļāļĄāđƒāļ™āļŠāļ–āļēāļ™āļ—āļĩāđˆāđāļ­āļ­āļąāļ” āļ‹āļķāđˆāļ‡āļœāļđāđ‰āđƒāļ”āļāđˆāļēāļāļ·āļ™āļˆāļ°āļ•āđ‰āļ­āļ‡āļĢāļąāļšāđ‚āļ—āļĐāļ•āļēāļĄāļĄāļēāļ•āļĢāļē 18 āđāļŦāđˆāļ‡āļžāļĢāļ°āļĢāļēāļŠāļāļģāļŦāļ™āļ”āļāļēāļĢāļšāļĢāļīāļŦāļēāļĢāļĢāļēāļŠāļāļēāļĢāđƒāļ™āļŠāļ–āļēāļ™āļāļēāļĢāļ“āđŒāļ‰āļļāļāđ€āļ‰āļīāļ™ āļž.āļĻ. 2548 āļĢāļ§āļĄāļ–āļķāļ‡āļĄāļēāļ•āļĢāļāļēāļĢāļ›āļīāļ”āļŠāļ–āļēāļ™āļ—āļĩāđˆ āļ—āļĩāđˆāđ€āļŠāļĩāđˆāļĒāļ‡āļ•āđˆāļ­āļāļēāļĢāļ•āļīāļ”āļ•āđˆāļ­āđ‚āļĢāļ„ āđ€āļŠāđˆāļ™āļŠāļ–āļēāļ™āļ—āļĩāđˆāđƒāļŦāđ‰āļšāļĢāļīāļāļēāļĢāļŦāđ‰āļ­āļ‡āļ›āļĢāļ°āļŠāļļāļĄāđƒāļ™āļ—āđ‰āļ­āļ‡āļ—āļĩāđˆāļāļĢāļļāļ‡āđ€āļ—āļžāļĄāļŦāļēāļ™āļ„āļĢ āļĄāļēāļ•āļĢāļāļēāļĢāļžāļķāļ‡āļ›āļāļīāļšāļąāļ•āļīāļŠāļģāļŦāļĢāļąāļšāļšāļļāļ„āļ„āļĨāļšāļēāļ‡āļ›āļĢāļ°āđ€āļ āļ—āļ—āļĩāđˆāļĄāļĩāļ„āļ§āļēāļĄāđ€āļŠāļĩāđˆāļĒāļ‡āļ•āđˆāļ­āļāļēāļĢāļ•āļīāļ”āļ•āđˆāļ­āđ‚āļĢāļ„āđƒāļŦāđ‰āļ­āļĒāļđāđˆāđƒāļ™āđ€āļ„āļŦāļŠāļ–āļēāļ™ āļ‹āļķāđˆāļ‡āļĄāļēāļ•āļĢāļēāļāļēāļĢāđ€āļŦāļĨāđˆāļēāļ™āļĩāđ‰āļ­āļēāļˆāļŠāđˆāļ‡āļœāļĨāļāļĢāļ°āļ—āļšāļ•āđˆāļ­āļœāļđāđ‰āļ—āļĩāđˆāļˆāļ°āļĄāļēāđ€āļ‚āđ‰āļēāļĢāđˆāļ§āļĄāļ›āļĢāļ°āļŠāļļāļĄ āļœāļđāđ‰āđƒāļ”āļ—āļĩāđˆāļāđˆāļēāļāļ·āļ™āļŦāļĢāļ·āļ­āđ„āļĄāđˆāļ›āļāļīāļšāļąāļ•āļīāļ­āļēāļˆāļĄāļĩāļ„āļ§āļēāļĄāļœāļīāļ”āļ•āļēāļĄāļĄāļēāļ•āļĢāļē 52 āđāļŦāđˆāļ‡āļžāļĢāļ°āļĢāļēāļŠāļšāļąāļāļāļąāļ•āļīāđ‚āļĢāļ„āļ•āļīāļ”āļ•āđˆāļ­ āļž.āļĻ. 2558 āđ€āļ›āđ‡āļ™āļ•āđ‰āļ™

āļŠāļģāļ™āļąāļāļ‡āļēāļ™āļŊ āđ„āļ”āđ‰āļ•āļĢāļ°āļŦāļ™āļąāļāļ–āļķāļ‡āļ›āļąāļāļŦāļēāļ‚āđ‰āļēāļ‡āļ•āđ‰āļ™ āļˆāļķāļ‡āļˆāļąāļ”āļ—āļģāļšāļ—āļ„āļ§āļēāļĄāļ™āļĩāđ‰āļ‚āļķāđ‰āļ™āđ€āļžāļ·āđˆāļ­āđƒāļŦāđ‰āļšāļĢāļīāļĐāļąāļ—āđƒāļŠāđ‰āđ€āļ›āđ‡āļ™āđāļ™āļ§āļ—āļēāļ‡āđƒāļ™āļāļēāļĢāļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļ›āļĢāļ°āļˆāļģāļ›āļĩāļ­āļĒāđˆāļēāļ‡āļ–āļđāļāļ•āđ‰āļ­āļ‡āđāļĨāļ°āļŠāļ­āļšāļ”āđ‰āļ§āļĒāļāļŽāļŦāļĄāļēāļĒ āđ‚āļ”āļĒāļŠāļĢāļļāļ›āđ„āļ”āđ‰āļ”āļąāļ‡āļ•āđˆāļ­āđ„āļ›āļ™āļĩāđ‰

āļāļēāļĢāđ€āļĨāļ·āđˆāļ­āļ™āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļ›āļĢāļ°āļˆāļģāļ›āļĩ:

āļ•āļēāļĄāļ›āļĢāļ°āļāļēāļĻāļāļĢāļļāļ‡āđ€āļ—āļžāļĄāļŦāļēāļ™āļ„āļĢāļŊ āđ€āļĢāļ·āđˆāļ­āļ‡ āļŠāļąāđˆāļ‡āļ›āļīāļ”āļŠāļ–āļēāļ™āļ—āļĩāđˆāđ€āļ›āđ‡āļ™āļāļēāļĢāļŠāļąāđˆāļ§āļ„āļĢāļēāļ§ (āļ‰āļšāļąāļšāļ—āļĩāđˆ 4) āļĨāļ‡āļ§āļąāļ™āļ—āļĩāđˆ 27 āļĄāļĩāļ™āļēāļ„āļĄ 2563 āđ„āļ”āđ‰āļāļģāļŦāļ™āļ”āđƒāļŦāđ‰āļŠāļ–āļēāļ™āļ—āļĩāđˆāđƒāļŦāđ‰āļšāļĢāļīāļāļēāļĢāļŦāđ‰āļ­āļ‡āļ›āļĢāļ°āļŠāļļāļĄāļŦāļĢāļ·āļ­āļŠāļ–āļēāļ™āļ—āļĩāđˆāļ­āļ·āđˆāļ™āđƒāļ”āļ—āļĩāđˆāļĄāļĩāļĨāļąāļāļĐāļ“āļ°āđ€āļ”āļĩāļĒāļ§āļāļąāļ™āļ‹āļķāđˆāļ‡āļ•āļąāđ‰āļ‡āļ­āļĒāļđāđˆāđƒāļ™āđ€āļ‚āļ•āļžāļ·āđ‰āļ™āļ—āļĩāđˆāļāļĢāļļāļ‡āđ€āļ—āļžāļĄāļŦāļēāļ™āļ„āļĢ āđ€āļ›āđ‡āļ™āļŠāļ–āļēāļ™āļ—āļĩāđˆāđ€āļŠāļĩāđˆāļĒāļ‡āļ•āđˆāļ­āļāļēāļĢāļ•āļīāļ”āļ•āđˆāļ­āđ‚āļĢāļ„ āđāļĨāļ°āļĄāļĩāļ„āļģāļŠāļąāđˆāļ‡āđƒāļŦāđ‰āļ›āļīāļ”āļŠāļ–āļēāļ™āļ—āļĩāđˆāļ”āļąāļ‡āļāļĨāđˆāļēāļ§āđ€āļ›āđ‡āļ™āļāļēāļĢāļŠāļąāđˆāļ§āļ„āļĢāļēāļ§ āļ”āļąāļ‡āļ™āļąāđ‰āļ™ āļšāļĢāļīāļĐāļąāļ—āļˆāļķāļ‡āđ„āļ”āđ‰āļĢāļąāļšāļœāļĨāļāļĢāļ°āļ—āļšāđƒāļ™āļŠāđˆāļ§āļ™āļ‚āļ­āļ‡āļŠāļ–āļēāļ™āļ—āļĩāđˆāļāļēāļĢāļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄāđ‚āļ”āļĒāđ€āļ‰āļžāļēāļ°āļšāļĢāļīāļĐāļąāļ—āļĄāļŦāļēāļŠāļ™āļˆāļģāļāļąāļ” āļ—āļĩāđˆāđ„āļĄāđˆāļŠāļēāļĄāļēāļĢāļ–āļˆāļąāļ”āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļ›āļĢāļ°āļˆāļģāļ›āļĩāđƒāļ™āđ€āļ‚āļ•āļžāļ·āđ‰āļ™āļ—āļĩāđˆāļāļĢāļļāļ‡āđ€āļ—āļžāļĄāļŦāļēāļ™āļ„āļĢāđ„āļ”āđ‰ āļ›āļĢāļ°āļāļ­āļšāļāļąāļšāđ€āļˆāļ•āļ™āļēāļĢāļĄāļ“āđŒāļ‚āļ­āļ‡āļ›āļĢāļ°āļāļēāļĻāļ‰āļšāļąāļšāļ™āļĩāđ‰ āļ—āļĩāđˆāļ•āđ‰āļ­āļ‡āļāļēāļĢāļĨāļ”āđ‚āļ­āļāļēāļŠāļāļēāļĢāđāļžāļĢāđˆāļĢāļ°āļšāļēāļ”āļ‚āļ­āļ‡āđ‚āļĢāļ„āđƒāļ™āļŠāļ–āļēāļ™āļ—āļĩāđˆ āļ—āļĩāđˆāļĄāļĩāļ„āļ§āļēāļĄāđ€āļŠāļĩāđˆāļĒāļ‡āļŠāļđāļ‡āļ‹āļķāđˆāļ‡āļĢāļ§āļĄāļ–āļķāļ‡ āļŠāļ–āļēāļ™āļ—āļĩāđˆāđƒāļŦāđ‰āļšāļĢāļīāļāļēāļĢāļŦāđ‰āļ­āļ‡āļ›āļĢāļ°āļŠāļļāļĄ āļ”āļąāļ‡āļ™āļĩāđ‰āļšāļĢāļīāļĐāļąāļ—āļ­āļēāļˆāļˆāļģāđ€āļ›āđ‡āļ™āļ•āđ‰āļ­āļ‡āđ€āļĨāļ·āđˆāļ­āļ™āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļ­āļ­āļāđ„āļ›

āļŠāļģāļŦāļĢāļąāļšāļāļēāļĢāļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄāđƒāļ™āļ—āđ‰āļ­āļ‡āļ—āļĩāđˆāļ­āļ·āđˆāļ™āļ™āļ­āļāđ€āļŦāļ™āļ·āļ­āļˆāļēāļāļāļĢāļļāļ‡āđ€āļ—āļžāļĄāļŦāļēāļ™āļ„āļĢāļ™āļąāđ‰āļ™āđāļĄāđ‰āļ§āđˆāļēāļˆāļ°āļĒāļąāļ‡āđ„āļĄāđˆāļĄāļĩāļ›āļĢāļ°āļāļēāļĻ āļ„āļģāļŠāļąāđˆāļ‡āļŦāļĢāļ·āļ­āļĢāļ°āđ€āļšāļĩāļĒāļšāđƒāļ” āđ† āļŠāļąāđˆāļ‡āļŦāđ‰āļēāļĄāļ­āļ­āļāļĄāļēāđ€āļ›āđ‡āļ™āļāļēāļĢāđ€āļ‰āļžāļēāļ°  āđāļ•āđˆāđ€āļĄāļ·āđˆāļ­āļžāļīāļˆāļēāļĢāļ“āļēāļ•āļēāļĄāđ€āļˆāļ•āļ™āļēāļĢāļĄāļ“āđŒāļ‚āļ­āļ‡āļ āļēāļ„āļĢāļąāļāļ—āļĩāđˆāđ€āļāļĩāđˆāļĒāļ§āļ‚āđ‰āļ­āļ‡ āđāļĨāļ°āđ€āļžāļ·āđˆāļ­āļ„āļ§āļēāļĄāļ›āļĨāļ­āļ”āļ āļąāļĒāļ‚āļ­āļ‡āļœāļđāđ‰āđ€āļ‚āđ‰āļēāļĢāđˆāļ§āļĄāļ›āļĢāļ°āļŠāļļāļĄāđƒāļ™āļĢāļ°āļŦāļ§āđˆāļēāļ‡āļ—āļĩāđˆāļāļēāļĢāđāļžāļĢāđˆāļĢāļ°āļšāļēāļ” āļ“ āļ‚āļ“āļ°āļ™āļĩāđ‰āļĒāļąāļ‡āļ„āļ‡āļĨāļļāļāļĨāļēāļĄāđāļĨāļ°āļˆāļģāļ™āļ§āļ™āļœāļđāđ‰āļ›āđˆāļ§āļĒāđ„āļ”āđ‰āđ€āļžāļīāđˆāļĄāļ‚āļķāđ‰āļ™āļ­āļĒāđˆāļēāļ‡āļĢāļ§āļ”āđ€āļĢāđ‡āļ§āđƒāļ™āļˆāļąāļ‡āļŦāļ§āļąāļ”āļ•āđˆāļēāļ‡ āđ† āļ‚āļ­āļ‡āļ›āļĢāļ°āđ€āļ—āļĻāđ„āļ—āļĒ āļ”āļąāļ‡āļ™āļĩāđ‰āļˆāļķāļ‡āđ€āļŦāđ‡āļ™āļ§āđˆāļēāļšāļĢāļīāļĐāļąāļ—āļ„āļ§āļĢāļžāļīāļˆāļēāļĢāļ“āļēāđ€āļĨāļ·āđˆāļ­āļ™āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļ­āļ­āļāđ„āļ›āđ€āļŠāđˆāļ™āđ€āļ”āļĩāļĒāļ§āļāļąāļ™

āđƒāļ™āļāļēāļĢāļ™āļĩāđ‰ āļāļĢāļĄāļžāļąāļ’āļ™āļēāļ˜āļļāļĢāļāļīāļˆāļāļēāļĢāļ„āđ‰āļē āļāļĢāļ°āļ—āļĢāļ§āļ‡āļžāļēāļ“āļīāļŠāļĒāđŒ āđ„āļ”āđ‰āļ­āļ™āļļāļāļēāļ•āđƒāļŦāđ‰āļšāļĢāļīāļĐāļąāļ—āļ—āļĩāđˆāđ„āļ”āđ‰āļĢāļąāļšāļœāļĨāļāļĢāļ°āļ—āļšāļˆāļēāļāļāļēāļĢāđāļžāļĢāđˆāļĢāļ°āļšāļēāļ”āļ”āļąāļ‡āļāļĨāđˆāļēāļ§āļˆāļ™āđ€āļāļīāļ”āđ€āļŦāļ•āļļāļ‚āļąāļ”āļ‚āđ‰āļ­āļ‡āđāļĨāļ°āđ„āļĄāđˆāļŠāļēāļĄāļēāļĢāļ–āļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄāļŦāļĢāļ·āļ­āļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄāđ„āļ”āđ‰āļĨāđˆāļēāļŠāđ‰āļēāđ€āļāļīāļ™āļāļ§āđˆāļēāļĢāļ°āļĒāļ°āđ€āļ§āļĨāļēāļ—āļĩāđˆāļāļŽāļŦāļĄāļēāļĒāļāļģāļŦāļ™āļ” āļŠāļēāļĄāļēāļĢāļ–āļĒāļ·āđˆāļ™āļŦāļ™āļąāļ‡āļŠāļ·āļ­āļŠāļĩāđ‰āđāļˆāļ‡āļ•āđˆāļ­āļ™āļēāļĒāļ—āļ°āđ€āļšāļĩāļĒāļ™āļāļĢāļĄāļžāļąāļ’āļ™āļēāļ˜āļļāļĢāļāļīāļˆāļāļēāļĢāļ„āđ‰āļēāļ āļēāļĒāļŦāļĨāļąāļ‡āļˆāļēāļāļ—āļĩāđˆāđ„āļ”āđ‰āļĄāļĩāļāļēāļĢāļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļ›āļĢāļ°āļˆāļģāļ›āļĩāđ„āļ›āđāļĨāđ‰āļ§ āļ—āļąāđ‰āļ‡āļ™āļĩāđ‰āđ€āļ›āđ‡āļ™āđ„āļ›āļ•āļēāļĄāļ›āļĢāļ°āļāļēāļĻāļāļĢāļĄāļžāļąāļ’āļ™āļēāļ˜āļļāļĢāļāļīāļˆāļāļēāļĢāļ„āđ‰āļē āđ€āļĢāļ·āđˆāļ­āļ‡ āļĄāļēāļ•āļĢāļāļēāļĢāļĢāļ­āļ‡āļĢāļąāļšāļāļēāļĢāđāļžāļĢāđˆāļĢāļ°āļšāļēāļ”āļ‚āļ­āļ‡āđ‚āļĢāļ„āļ•āļīāļ”āđ€āļŠāļ·āđ‰āļ­āđ„āļ§āļĢāļąāļŠāđ‚āļ„āđ‚āļĢāļ™āļē 2019 āļŦāļĢāļ·āļ­āđ‚āļĢāļ„āđ‚āļ„āļ§āļīāļ” 19 āļ‰āļšāļąāļšāļĨāļ‡āļ§āļąāļ™āļ—āļĩāđˆ 4 āļĄāļĩāļ™āļēāļ„āļĄ 2563

āļ›āļĢāļ°āđ€āļ”āđ‡āļ™āļŠāļģāļ„āļąāļāļ—āļĩāđˆāļšāļĢāļīāļĐāļąāļ—āļ„āļ§āļĢāļžāļīāļˆāļēāļĢāļ“āļēāđƒāļ™āļāļĢāļ“āļĩāđ€āļĨāļ·āđˆāļ­āļ™āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļĄāļĩāļ”āļąāļ‡āļ•āđˆāļ­āđ„āļ›āļ™āļĩāđ‰

  • āļšāļĢāļīāļĐāļąāļ—āļŠāļēāļĄāļēāļĢāļ–āđ€āļĨāļ·āđˆāļ­āļ™āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļ›āļĢāļ°āļˆāļģāļ›āļĩ āđ„āļ›āđ„āļ”āđ‰āđ‚āļ”āļĒāđ„āļĄāđˆāļˆāļģāđ€āļ›āđ‡āļ™āļ•āđ‰āļ­āļ‡āđāļˆāđ‰āļ‡āđƒāļŦāđ‰āļāļĢāļĄāļžāļąāļ’āļ™āļēāļ˜āļļāļĢāļāļīāļˆāļāļēāļĢāļ„āđ‰āļēāļ—āļĢāļēāļšāļāđˆāļ­āļ™ āļ—āļąāđ‰āļ‡āļ™āļĩāđ‰ āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļ—āļĩāđˆāđ€āļĨāļ·āđˆāļ­āļ™āļĄāļēāļ”āļąāļ‡āļāļĨāđˆāļēāļ§āļĒāļąāļ‡āļ„āļ‡āļ•āđ‰āļ­āļ‡āļ”āļģāđ€āļ™āļīāļ™āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāđƒāļŦāđ‰āļ–āļđāļāļ•āđ‰āļ­āļ‡āļ„āļĢāļšāļ–āđ‰āļ§āļ™āļ•āļēāļĄāļ§āļīāļ˜āļĩāļāļēāļĢāļ—āļĩāđˆāļāļģāļŦāļ™āļ”āđ„āļ§āđ‰āđƒāļ™āļ‚āđ‰āļ­āļšāļąāļ‡āļ„āļąāļšāļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āđāļĨāļ°āļ•āļēāļĄāļ—āļĩāđˆāļāļŽāļŦāļĄāļēāļĒāļāļģāļŦāļ™āļ” āļ‹āļķāđˆāļ‡āđ„āļ”āđ‰āđāļāđˆ āļāļēāļĢāļžāļīāļˆāļēāļĢāļ“āļēāļĢāļ°āđ€āļšāļĩāļĒāļšāļ§āļēāļĢāļ°āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāđƒāļ™āđ€āļĢāļ·āđˆāļ­āļ‡āļ•āđˆāļ­āđ„āļ›āļ™āļĩāđ‰ āļ—āļĩāđˆāļāļŽāļŦāļĄāļēāļĒāļāļģāļŦāļ™āļ”
    • āļāļēāļĢāļžāļīāļˆāļēāļĢāļ“āļēāļĢāļąāļšāļĢāļ­āļ‡āļĢāļēāļĒāļ‡āļēāļ™āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āļ„āļĢāļąāđ‰āļ‡āļāđˆāļ­āļ™
    • āļāļēāļĢāļĢāļēāļĒāļ‡āļēāļ™āļœāļĨāļāļēāļĢāļ”āļģāđ€āļ™āļīāļ™āļ‡āļēāļ™āļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āđƒāļ™āļ›āļĩāļ—āļĩāđˆāļœāđˆāļēāļ™āļĄāļē
    • āļāļēāļĢāļžāļīāļˆāļēāļĢāļ“āļēāđ€āļĨāļ·āļ­āļāļ•āļąāđ‰āļ‡āļāļĢāļĢāļĄāļāļēāļĢāļšāļĢāļīāļĐāļąāļ— āđāļĨāļ°āļāļģāļŦāļ™āļ”āļ„āđˆāļēāļ•āļ­āļšāđāļ—āļ™āļ„āļ“āļ°āļāļĢāļĢāļĄāļāļēāļĢāļšāļĢāļīāļĐāļąāļ—
    • āļāļēāļĢāļžāļīāļˆāļēāļĢāļ“āļēāļ‡āļšāļāļēāļĢāđ€āļ‡āļīāļ™ āļ‡āļšāļ”āļļāļĨāđāļĨāļ°āļšāļąāļāļŠāļĩāļāļģāđ„āļĢāļ‚āļēāļ”āļ—āļļāļ™āļ—āļĩāđˆāļœāļđāđ‰āļŠāļ­āļšāļšāļąāļāļŠāļĩāļ•āļĢāļ§āļˆāļŠāļ­āļšāđāļĨāđ‰āļ§
    • āļāļēāļĢāļžāļīāļˆāļēāļĢāļ“āļēāđāļ•āđˆāļ‡āļ•āļąāđ‰āļ‡āļœāļđāđ‰āļŠāļ­āļšāļšāļąāļāļŠāļĩ āđāļĨāļ°āļāļģāļŦāļ™āļ”āļˆāļģāļ™āļ§āļ™āđ€āļ‡āļīāļ™āļ„āđˆāļēāļŠāļ­āļšāļšāļąāļāļŠāļĩ
    • āļāļēāļĢāļžāļīāļˆāļēāļĢāļ“āļēāļˆāļąāļ”āļŠāļĢāļĢāļāļģāđ„āļĢāđāļĨāļ°āļāļēāļĢāļˆāđˆāļēāļĒ/āļ‡āļ”āļˆāđˆāļēāļĒāđ€āļ‡āļīāļ™āļ›āļąāļ™āļœāļĨ
  • āđ€āļĄāļ·āđˆāļ­āđ„āļ”āđ‰āļĄāļĩāļāļēāļĢāļˆāļąāļ”āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāđāļĨāđ‰āļ§ āļšāļĢāļīāļĐāļąāļ—āļĒāļąāļ‡āļ„āļ‡āļĄāļĩāļŦāļ™āđ‰āļēāļ—āļĩāđˆāļ•āđ‰āļ­āļ‡āļ™āļģāļŠāđˆāļ‡āļŠāļģāđ€āļ™āļēāļšāļąāļāļŠāļĩāļĢāļēāļĒāļŠāļ·āđˆāļ­āļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āļ•āļēāļĄāļ—āļĩāđˆāļāļŽāļŦāļĄāļēāļĒāđ„āļ”āđ‰āļāļģāļŦāļ™āļ”āđ„āļ§āđ‰ āļ‹āļķāđˆāļ‡āđƒāļ™āļŠāļ–āļēāļ™āļāļēāļĢāļ“āđŒāļāļēāļĢāđāļžāļĢāđˆāļĢāļ°āļšāļēāļ”āļ‚āļ­āļ‡āđ‚āļĢāļ„āđ‚āļ„āļ§āļīāļ” 19 āđƒāļŦāđ‰āļŦāļĄāļēāļĒāļ–āļķāļ‡āļ āļēāļĒāđƒāļ™ 14 āļ§āļąāļ™āļ™āļąāļšāļˆāļēāļāļ§āļąāļ™āļ›āļĢāļ°āļŠāļļāļĄāļ—āļĩāđˆāđ€āļĨāļ·āđˆāļ­āļ™āļĄāļēāļāļĢāļ“āļĩāđ€āļ›āđ‡āļ™āļšāļĢāļīāļĐāļąāļ—āļˆāļģāļāļąāļ” āđāļĨāļ°āļ āļēāļĒāđƒāļ™ 1āđ€āļ”āļ·āļ­āļ™āļ™āļąāļšāļˆāļēāļāļ§āļąāļ™āļ›āļĢāļ°āļŠāļļāļĄāļ—āļĩāđˆāđ€āļĨāļ·āđˆāļ­āļ™āļĄāļēāļāļĢāļ“āļĩāđ€āļ›āđ‡āļ™āļšāļĢāļīāļĐāļąāļ—āļĄāļŦāļēāļŠāļ™āļˆāļģāļāļąāļ”
  • āļšāļĢāļīāļĐāļąāļ—āļˆāļ°āļ•āđ‰āļ­āļ‡āļ™āļģāļŠāđˆāļ‡āļ‡āļšāļāļēāļĢāđ€āļ‡āļīāļ™āļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ— āļ•āļēāļĄāļ—āļĩāđˆāļāļāļŦāļĄāļēāļĒāđ„āļ”āđ‰āļāļģāļŦāļ™āļ”āđ„āļ§āđ‰ āļ‹āļķāđˆāļ‡āđƒāļ™āļŠāļ–āļēāļ™āļāļēāļĢāļ“āđŒāļāļēāļĢāđāļžāļĢāđˆāļĢāļ°āļšāļēāļ”āļ‚āļ­āļ‡COVID-19 āđƒāļŦāđ‰āļŦāļĄāļēāļĒāļ–āļķāļ‡āļ āļēāļĒāđƒāļ™ 1 āđ€āļ”āļ·āļ­āļ™ āļ™āļąāļšāļˆāļēāļāļ§āļąāļ™āļ›āļĢāļ°āļŠāļļāļĄāļ—āļĩāđˆāđ€āļĨāļ·āđˆāļ­āļ™āļĄāļē
  • āļšāļĢāļīāļĐāļąāļ—āļĄāļĩāļŦāļ™āđ‰āļēāļ—āļĩāđˆāļ™āļģāļŠāđˆāļ‡āļŦāļ™āļąāļ‡āļŠāļ·āļ­āļŠāļĩāđ‰āđāļˆāļ‡āļāļēāļĢāđ€āļĨāļ·āđˆāļ­āļ™āļ›āļĢāļ°āļŠāļļāļĄ āļ‹āļķāđˆāļ‡āļ•āļąāļ§āļ­āļĒāđˆāļēāļ‡āļŠāļēāļĄāļēāļĢāļ–āļ”āļēāļ§āļ™āđŒāđ‚āļŦāļĨāļ”āđ„āļ”āđ‰āļˆāļēāļāđ€āļ§āđ‡āļšāđ„āļ‹āļ•āđŒāļ‚āļ­āļ‡āļāļĢāļĄāļžāļąāļ’āļ™āļēāļ˜āļļāļĢāļāļīāļˆāļāļēāļĢāļ„āđ‰āļē āļŦāļ™āļąāļ‡āļŠāļ·āļ­āļŠāļĩāđ‰āđāļˆāļ‡āļ™āļĩāđ‰āļŠāļēāļĄāļēāļĢāļ–āļĒāļ·āđˆāļ™āđƒāļŦāđ‰āļāļąāļšāļāļĢāļĄāļžāļąāļ’āļ™āļēāļ˜āļļāļĢāļāļīāļˆāļāļēāļĢāļ„āđ‰āļēāđ„āļ”āđ‰āļ™āļąāļšāđāļ•āđˆāļ§āļąāļ™āļ—āļĩāđˆāđ„āļ”āđ‰āļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļ›āļĢāļ°āļˆāļģāļ›āļĩāđ„āļ›āļˆāļ™āļ–āļķāļ‡āļ§āļąāļ™āļ—āļĩāđˆāļ™āļģāļŠāđˆāļ‡āļ‡āļšāļāļēāļĢāđ€āļ‡āļīāļ™āļ•āļēāļĄāļ‚āđ‰āļ­ 3. āđ‚āļ”āļĒāđ€āļĨāļ·āļ­āļāļ™āļģāļŠāđˆāļ‡āļœāđˆāļēāļ™āđ„āļ”āđ‰ 3 āļŠāđˆāļ­āļ‡āļ—āļēāļ‡ āđ„āļ”āđ‰āđāļāđˆ
    • āļ™āļģāļŠāđˆāļ‡āļœāđˆāļēāļ™āļ—āļēāļ‡āđ€āļ§āđ‡āļšāđ„āļ‹āļ•āđŒāļāļĢāļĄ
    • āļ™āļģāļŠāđˆāļ‡āļ”āđ‰āļ§āļĒāļ•āļ™āđ€āļ­āļ‡
    • āļ™āļģāļŠāđˆāļ‡āļ—āļēāļ‡āđ„āļ›āļĢāļĐāļ“āļĩāļĒāđŒāļĨāļ‡āļ—āļ°āđ€āļšāļĩāļĒāļ™
  • āļāļēāļĢāļ›āļĢāļ°āļāļēāļĻāļˆāđˆāļēāļĒāđ€āļ‡āļīāļ™āļ›āļąāļ™āļœāļĨāļ›āļĢāļ°āļˆāļģāļ›āļĩ (āļ–āđ‰āļēāļĄāļĩ) āļ­āļēāļˆāļ—āļģāđ„āļ”āđ‰āđ‚āļ”āļĒāļ­āļēāļĻāļąāļĒāļĄāļ•āļīāļ„āļ“āļ°āļāļĢāļĢāļĄāļāļēāļĢāļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āđāļ—āļ™ āđ‚āļ”āļĒāđ€āļ›āļĨāļĩāđˆāļĒāļ™āđ€āļ›āđ‡āļ™āļāļēāļĢāļ›āļĢāļ°āļāļēāļĻāļˆāđˆāļēāļĒāđ€āļ‡āļīāļ™āļ›āļąāļ™āļœāļĨāļĢāļ°āļŦāļ§āđˆāļēāļ‡āļāļēāļĨ āđāļĨāļ°āļˆāļ°āļ•āđ‰āļ­āļ‡āļˆāđˆāļēāļĒāļ āļēāļĒāđƒāļ™ 1 āđ€āļ”āļ·āļ­āļ™ āļ™āļąāļšāļˆāļēāļāļ§āļąāļ™āļ—āļĩāđˆāļ„āļ“āļ°āļāļĢāļĢāļĄāļāļēāļĢāļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āļĄāļĩāļĄāļ•āļī
  • āđƒāļ™āļŠāđˆāļ§āļ‡āļĢāļ°āļŦāļ§āđˆāļēāļ‡āļ—āļĩāđˆāļĒāļąāļ‡āđ„āļĄāđˆāļĄāļĩāļāļēāļĢāļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™ āļ„āļ“āļ°āļāļĢāļĢāļĄāļāļēāļĢāļ—āļĩāđˆāļ„āļĢāļšāļāļģāļŦāļ™āļ”āļžāđ‰āļ™āļˆāļēāļāļ•āļģāđāļŦāļ™āđˆāļ‡āļ•āļēāļĄāļ§āļēāļĢāļ° āļĒāļąāļ‡āļ„āļ‡āļ•āđ‰āļ­āļ‡āļ”āļģāļĢāļ‡āļ•āļģāđāļŦāļ™āđˆāļ‡āļ­āļĒāļđāđˆāļ•āđˆāļ­āđ„āļ›āļˆāļ™āļāļ§āđˆāļēāļˆāļ°āļĄāļĩāļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āļ—āļĩāđˆāđ€āļĨāļ·āđˆāļ­āļ™āļĄāļē  
  • āđƒāļ™āļŠāđˆāļ§āļ‡āļĢāļ°āļŦāļ§āđˆāļēāļ‡āļ—āļĩāđˆāļĒāļąāļ‡āđ„āļĄāđˆāļĄāļĩāļāļēāļĢāļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™ āļšāļĢāļīāļĐāļąāļ—āļˆāļģāđ€āļ›āđ‡āļ™āļ•āđ‰āļ­āļ‡āđƒāļŠāđ‰āļœāļđāđ‰āļŠāļ­āļšāļšāļąāļāļŠāļĩāļĢāļēāļĒāđ€āļ”āļīāļĄāđ„āļ›āļāđˆāļ­āļ™āļˆāļ™āļāļ§āđˆāļēāļˆāļ°āļĄāļĩāļāļēāļĢāļžāļīāļˆāļēāļĢāļ“āļēāđāļ•āđˆāļ‡āļ•āļąāđ‰āļ‡āļœāļđāđ‰āļŠāļ­āļšāļšāļąāļāļŠāļĩāļĢāļēāļĒāđƒāļŦāļĄāđˆ āđāļĨāļ°āļāļēāļĢāļāļģāļŦāļ™āļ”āļ„āđˆāļēāļ•āļ­āļšāđāļ—āļ™āļœāļđāđ‰āļŠāļ­āļšāļšāļąāļāļŠāļĩāđ‚āļ”āļĒāļ—āļĩāđˆāļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āļ—āļĩāđˆāđ€āļĨāļ·āđˆāļ­āļ™āļĄāļē
  • āļŠāļģāļŦāļĢāļąāļšāļāļēāļĢāļĒāļ·āđˆāļ™āļŠāļģāđ€āļ™āļēāļšāļąāļāļŠāļĩāļĢāļēāļĒāļŠāļ·āđˆāļ­āļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āļ•āļēāļĄāļ‚āđ‰āļ­ 2. āļāļēāļĢāļĒāļ·āđˆāļ™āļ‡āļšāļāļēāļĢāđ€āļ‡āļīāļ™āļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āļ•āļēāļĄāļ‚āđ‰āļ­ 3. āđāļĨāļ°āļāļēāļĢāļĒāļ·āđˆāļ™āļŠāļģāđ€āļ™āļēāļĢāļēāļĒāļ‡āļēāļ™āļ›āļĢāļ°āļˆāļģāļ›āļĩāđāļĨāļ°āļŠāļģāđ€āļ™āļēāļĢāļēāļĒāļ‡āļēāļ™āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āļĄāļŦāļēāļŠāļ™āļˆāļģāļāļąāļ” āļšāļĢāļīāļĐāļąāļ—āļˆāļ°āļ•āđ‰āļ­āļ‡āļĒāļ·āđˆāļ™āđ€āļ­āļāļŠāļēāļĢāļ”āļąāļ‡āļāļĨāđˆāļēāļ§āļœāđˆāļēāļ™āļ—āļēāļ‡āļĢāļ°āļšāļšāļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒ (DBD e-Filing) āđ€āļžāļĩāļĒāļ‡āļŠāđˆāļ­āļ‡āđ€āļ”āļĩāļĒāļ§āđ€āļ—āđˆāļēāļ™āļąāđ‰āļ™ āļ‹āļķāđˆāļ‡āđ€āļ›āđ‡āļ™āđ„āļ›āļ•āļēāļĄāļ›āļĢāļ°āļāļēāļĻāļāļĢāļĄāļžāļąāļ’āļ™āļēāļ˜āļļāļĢāļāļīāļˆāļāļēāļĢāļ„āđ‰āļē āđ€āļĢāļ·āđˆāļ­āļ‡ āļāļēāļĢāļĒāļ·āđˆāļ™āļ‡āļšāļāļēāļĢāđ€āļ‡āļīāļ™āđāļĨāļ°āļŠāļģāđ€āļ™āļēāļšāļąāļāļŠāļĩāļĢāļēāļĒāļŠāļ·āđˆāļ­āļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āļ—āļēāļ‡āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒ (DBD e-Filing) āļž.āļĻ. 2563 āļĨāļ‡āļ§āļąāļ™āļ—āļĩāđˆ 1 āđ€āļĄāļĐāļēāļĒāļ™ 2563

āļŠāļģāļŦāļĢāļąāļšāļāļĢāļ“āļĩāļšāļĢāļīāļĐāļąāļ—āļˆāļ”āļ—āļ°āđ€āļšāļĩāļĒāļ™ āļ—āļēāļ‡āļŠāļģāļ™āļąāļāļ‡āļēāļ™āļ„āļ“āļ°āļāļĢāļĢāļĄāļāļēāļĢāļāļģāļāļąāļšāļŦāļĨāļąāļāļ—āļĢāļąāļžāļĒāđŒāđāļĨāļ°āļ•āļĨāļēāļ”āļŦāļĨāļąāļāļ—āļĢāļąāļžāļĒāđŒ (āļ.āļĨ.āļ•.) āđāļĨāļ°āļ„āļ“āļ°āļāļĢāļĢāļĄāļāļēāļĢāļāļģāļāļąāļšāļ•āļĨāļēāļ”āļ—āļļāļ™ (āļ.āļ•.āļ—.) āļāđ‡āđ„āļ”āđ‰āļˆāļąāļ”āļ—āļģāļĄāļēāļ•āļĢāļāļēāļĢāļĢāļ­āļ‡āļĢāļąāļšāļ­āļ­āļāļĄāļēāđ€āļŠāđˆāļ™āļāļąāļ™ āđ‚āļ”āļĒāļāļģāļŦāļ™āļ”āļĢāļēāļĒāļĨāļ°āđ€āļ­āļĩāļĒāļ”āđ€āļžāļīāđˆāļĄāđ€āļ•āļīāļĄ āđ‚āļ”āļĒāļŠāļĢāļļāļ›āđ„āļ”āđ‰āļ”āļąāļ‡āļ™āļĩāđ‰

  • āļāļēāļĢāđāļ•āđˆāļ‡āļ•āļąāđ‰āļ‡āļœāļđāđ‰āļŠāļ­āļšāļšāļąāļāļŠāļĩ āļ•āļēāļĄāļ‚āđˆāļēāļ§ āļ.āļĨ.āļ•. āļ‰āļšāļąāļšāļ—āļĩāđˆ 65/2563 āļāļĢāļ“āļĩāļšāļĢāļīāļĐāļąāļ—āļˆāļ”āļ—āļ°āđ€āļšāļĩāļĒāļ™āļĄāļĩāļ„āļ§āļēāļĄāļˆāļģāđ€āļ›āđ‡āļ™āļ•āđ‰āļ­āļ‡āđ€āļĨāļ·āđˆāļ­āļ™āļāļēāļĢāļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āļ›āļĢāļ°āļˆāļģāļ›āļĩāļ­āļ­āļāđ„āļ›āđ€āļ›āđ‡āļ™āđ€āļŦāļ•āļļāđƒāļŦāđ‰āđ„āļĄāđˆāļŠāļēāļĄāļēāļĢāļ–āđāļ•āđˆāļ‡āļ•āļąāđ‰āļ‡āļœāļđāđ‰āļŠāļ­āļšāļšāļąāļāļŠāļĩāđ„āļ”āđ‰ āđƒāļŦāđ‰āļ„āļ“āļ°āļāļĢāļĢāļĄāļāļēāļĢāđāļ•āđˆāļ‡āļ•āļąāđ‰āļ‡āļœāļđāđ‰āļŠāļ­āļšāļšāļąāļāļŠāļĩāļ—āļĩāđˆāđ„āļ”āđ‰āļĢāļąāļšāļ„āļ§āļēāļĄāđ€āļŦāđ‡āļ™āļŠāļ­āļšāļˆāļēāļ āļ.āļĨ.āļ•. āđ€āļ‚āđ‰āļēāļ—āļģāļāļēāļĢāļŠāļ­āļšāļ—āļēāļ™āļ‡āļšāļāļēāļĢāđ€āļ‡āļīāļ™āļ‡āļ§āļ”āđ„āļ•āļĢāļĄāļēāļŠ 1 āļ›āļĩ 2563 āļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āļāđˆāļ­āļ™āđ„āļ”āđ‰ āđāļĨāļ°āđ€āļĄāļ·āđˆāļ­āļšāļĢāļīāļĐāļąāļ—āļˆāļ”āļ—āļ°āđ€āļšāļĩāļĒāļ™āđ„āļ”āđ‰āļĄāļĩāļāļēāļĢāļˆāļąāļ”āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļ›āļĢāļ°āļˆāļģāļ›āļĩāđāļĨāđ‰āļ§āļˆāļķāļ‡āļ™āļģāđ€āļŠāļ™āļ­āļœāļđāđ‰āļŠāļ­āļšāļšāļąāļāļŠāļĩāļ”āļąāļ‡āļāļĨāđˆāļēāļ§āđƒāļŦāđ‰āļ—āļĩāđˆāļ›āļĢāļ°āļŠāļļāļĄāļ­āļ™āļļāļĄāļąāļ•āļīāđ€āļ›āđ‡āļ™āļāļēāļĢāļ•āđˆāļ­āđ„āļ›
  • āļāļēāļĢāļˆāļąāļ”āļŠāđˆāļ‡āļ‡āļšāļāļēāļĢāđ€āļ‡āļīāļ™ āļ•āļēāļĄāļ‚āđˆāļēāļ§ āļ.āļĨ.āļ•. āļ‰āļšāļąāļšāļ—āļĩāđˆ 57/2563 āļ.āļ•.āļ—. āļĄāļĩāļĄāļ•āļīāđƒāļŦāđ‰āļœāđˆāļ­āļ™āļœāļąāļ™āļĢāļ°āļĒāļ°āđ€āļ§āļĨāļēāļāļēāļĢāļˆāļąāļ”āļŠāđˆāļ‡āļ‡āļšāļāļēāļĢāđ€āļ‡āļīāļ™āļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āļˆāļ”āļ—āļ°āđ€āļšāļĩāļĒāļ™āļ—āļĩāđˆāđ€āļ‚āđ‰āļēāđ€āļāļ“āļ‘āđŒāļ”āļąāļ‡āļ•āđˆāļ­āđ„āļ›āļ™āļĩāđ‰
    • āļ„āļ“āļ°āļāļĢāļĢāļĄāļāļēāļĢāļ•āļĢāļ§āļˆāļŠāļ­āļšāļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āļˆāļ”āļ—āļ°āđ€āļšāļĩāļĒāļ™āļžāļīāļˆāļēāļĢāļ“āļēāđāļĨāđ‰āļ§āđ€āļŦāđ‡āļ™āļ§āđˆāļē āļšāļĢāļīāļĐāļąāļ—āļˆāļ”āļ—āļ°āđ€āļšāļĩāļĒāļ™āđ„āļ”āđ‰āļĢāļąāļšāļœāļĨāļāļĢāļ°āļ—āļšāļ•āļēāļĄāđ€āļ‡āļ·āđˆāļ­āļ™āđ„āļ‚āļ—āļĩāđˆāļāļģāļŦāļ™āļ” āđ€āļŠāđˆāļ™ āļĄāļĩāļšāļĢāļīāļĐāļąāļ—āļĒāđˆāļ­āļĒāļŦāļĢāļ·āļ­āļšāļĢāļīāļĐāļąāļ—āļĢāđˆāļ§āļĄāļŦāļĢāļ·āļ­āļĄāļĩāļ—āļĢāļąāļžāļĒāđŒāļŠāļīāļ™āļ—āļĩāđˆāđƒāļŠāđ‰āđƒāļ™āļāļēāļĢāļ›āļĢāļ°āļāļ­āļšāļ˜āļļāļĢāļāļīāļˆāļŦāļĨāļąāļāļ­āļĒāļđāđˆāđƒāļ™āļ›āļĢāļ°āđ€āļ—āļĻāļ—āļĩāđˆāđƒāļŠāđ‰āļĄāļēāļ•āļĢāļāļēāļĢāļ›āļīāļ”āļ›āļĢāļ°āđ€āļ—āļĻ āļŦāļĢāļ·āļ­āļĄāļĩāđ€āļŦāļ•āļļāļāļēāļĢāļ“āđŒāļ—āļĩāđˆāļŠāđˆāļ‡āļœāļĨāļāļĢāļ°āļ—āļšāļ•āđˆāļ­āļ‡āļšāļāļēāļĢāđ€āļ‡āļīāļ™āļ­āļĒāđˆāļēāļ‡āļĄāļĩāļ™āļąāļĒāļŠāļģāļ„āļąāļ āđ€āļ›āđ‡āļ™āļ•āđ‰āļ™ āđāļĨāļ°
    • āļšāļĢāļīāļĐāļąāļ—āļˆāļ”āļ—āļ°āđ€āļšāļĩāļĒāļ™āđ„āļ”āđ‰āđ€āļ›āļīāļ”āđ€āļœāļĒāđ€āļĢāļ·āđˆāļ­āļ‡āļ”āļąāļ‡āļāļĨāđˆāļēāļ§āļœāđˆāļēāļ™āļĢāļ°āļšāļšāļŠāļēāļĢāļŠāļ™āđ€āļ—āļĻāļ‚āļ­āļ‡āļ•āļĨāļēāļ”āļŦāļĨāļąāļāļ—āļĢāļąāļžāļĒāđŒāđāļŦāđˆāļ‡āļ›āļĢāļ°āđ€āļ—āļĻāđ„āļ—āļĒ (SETLink) āđāļĨāđ‰āļ§

āļ—āļąāđ‰āļ‡āļ™āļĩāđ‰ āļ.āļĨ.āļ•. āļĄāļĩāđāļ™āļ§āļ—āļēāļ‡āļžāļīāļˆāļēāļĢāļ“āļēāļ‚āļĒāļēāļĒāļĢāļ°āļĒāļ°āđ€āļ§āļĨāļēāļāļēāļĢāļˆāļąāļ”āļŠāđˆāļ‡āļ‡āļšāļāļēāļĢāđ€āļ‡āļīāļ™āļ—āļĩāđˆāļˆāļ°āļ›āļīāļ”āļ‡āļ§āļ”āļ āļēāļĒāđƒāļ™āđ€āļ”āļ·āļ­āļ™āļžāļĪāļĐāļ āļēāļ„āļĄ 2563 āđ„āļĄāđˆāđ€āļāļīāļ™ 3 āđ€āļ”āļ·āļ­āļ™āļ™āļąāļšāđāļ•āđˆāļ§āļąāļ™āļ„āļĢāļšāļāļģāļŦāļ™āļ”āļŠāđˆāļ‡ āļŠāđˆāļ§āļ™āļāļĢāļ“āļĩāļ‡āļšāļāļēāļĢāđ€āļ‡āļīāļ™āļ›āļĢāļ°āļˆāļģāļ›āļĩāđ„āļĄāđˆāđ€āļāļīāļ™ 4 āđ€āļ”āļ·āļ­āļ™ āļ™āļąāļšāđāļ•āđˆāļ§āļąāļ™āļŠāļīāđ‰āļ™āļ‡āļ§āļ”āļ›āļĩāļšāļąāļāļŠāļĩ āļšāļĢāļīāļĐāļąāļ—āļˆāļ”āļ—āļ°āđ€āļšāļĩāļĒāļ™āļ—āļĩāđˆāļĄāļĩāļĨāļąāļāļĐāļ“āļ°āļ•āļēāļĄāđ€āļāļ“āļ‘āđŒāļ‚āđ‰āļēāļ‡āļ•āđ‰āļ™āđāļĨāļ°āļ›āļĢāļ°āļŠāļ‡āļ„āđŒāļˆāļ°āļ‚āļ­āļœāđˆāļ­āļ™āļœāļąāļ™āļāļēāļĢāļˆāļąāļ”āļŠāđˆāļ‡āļ‡āļšāļāļēāļĢāđ€āļ‡āļīāļ™āļ„āļ§āļĢāļˆāļąāļ”āļ—āļģāļŦāļ™āļąāļ‡āļŠāļ·āļ­āļŠāļĩāđ‰āđāļˆāļ‡āđ€āļŦāļ•āļļāļœāļĨāļĒāļ·āđˆāļ™āļ•āđˆāļ­ āļ.āļĨ.āļ•. āđ€āļ›āđ‡āļ™āļāļēāļĢāļ•āđˆāļ­āđ„āļ›

āļŠāļģāļŦāļĢāļąāļšāļšāļĢāļīāļĐāļąāļ—āļˆāļ”āļ—āļ°āđ€āļšāļĩāļĒāļ™āļ—āļĩāđˆāļ›āļĢāļ°āļŠāļ‡āļ„āđŒāļˆāļ°āļ›āļĢāļ°āļāļēāļĻāļˆāđˆāļēāļĒāđ€āļ‡āļīāļ™āļ›āļąāļ™āļœāļĨāļ›āļĢāļ°āļˆāļģāļ›āļĩāđāļ•āđˆāđ„āļĄāđˆāļŠāļēāļĄāļēāļĢāļ–āļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄ
āļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āļšāļĢāļīāļĐāļąāļ—āļŠāļēāļĄāļēāļĢāļ–āđ€āļ›āļĨāļĩāđˆāļĒāļ™āļˆāļēāļāļāļēāļĢāļ›āļĢāļ°āļāļēāļĻāļˆāđˆāļēāļĒāđ€āļ‡āļīāļ™āļ›āļąāļ™āļœāļĨāļ›āļĢāļ°āļˆāļģāļ›āļĩāđ€āļ›āđ‡āļ™āļ›āļĢāļ°āļāļēāļĻāļˆāđˆāļēāļĒāđ€āļ‡āļīāļ™āļ›āļąāļ™āļœāļĨāļĢāļ°āļŦāļ§āđˆāļēāļ‡āļāļēāļĨāļ‹āļķāđˆāļ‡āļ­āļēāļĻāļąāļĒāđ€āļžāļĩāļĒāļ‡āļĄāļ•āļīāļ—āļĩāđˆāļ›āļĢāļ°āļŠāļļāļĄāļ„āļ“āļ°āļāļĢāļĢāļĄāļāļēāļĢāļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ— āļĒāļāđ€āļ§āđ‰āļ™āļāļĢāļ“āļĩāļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āļˆāļ”āļ—āļ°āđ€āļšāļĩāļĒāļ™āļ—āļĩāđˆāļ›āļĢāļ°āļŠāļ‡āļ„āđŒāļ›āļĢāļ°āļāļēāļĻāļˆāđˆāļēāļĒāđ€āļ‡āļīāļ™āļ›āļąāļ™āļœāļĨāđƒāļ™āļĢāļđāļ›āđāļšāļšāļ‚āļ­āļ‡āļŦāļļāđ‰āļ™āļ›āļąāļ™āļœāļĨ āļšāļĢāļīāļĐāļąāļ—āļˆāļ”āļ—āļ°āđ€āļšāļĩāļĒāļ™āļĒāļąāļ‡āļ„āļ‡āļ•āđ‰āļ­āļ‡āļ›āļāļīāļšāļąāļ•āļīāļ•āļēāļĄāļ‚āļąāđ‰āļ™āļ•āļ­āļ™āļ—āļĩāđˆāļāļŽāļŦāļĄāļēāļĒāļāļģāļŦāļ™āļ”āđ„āļ§āđ‰ āļāļĨāđˆāļēāļ§āļ„āļ·āļ­ āļˆāļ°āļ•āđ‰āļ­āļ‡āļĄāļĩāļāļēāļĢāļˆāļąāļ”āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āđ€āļžāļ·āđˆāļ­āļžāļīāļˆāļēāļĢāļ“āļēāļ­āļ™āļļāļĄāļ•āļīāđƒāļŦāđ‰āļšāļĢāļīāļĐāļąāļ—āļ›āļĢāļ°āļāļēāļĻāļˆāđˆāļēāļĒāđ€āļ‡āļīāļ™āļ›āļąāļ™āļœāļĨāđƒāļ™āļĢāļđāļ›āđāļšāļšāļ‚āļ­āļ‡āļŦāļļāđ‰āļ™āļ›āļąāļ™āļœāļĨ āļāļĢāļ“āļĩāļ™āļĩāđ‰āđ„āļĄāđˆāļŠāļēāļĄāļēāļĢāļ–āđƒāļŠāđ‰āļĄāļ•āļīāļ‚āļ­āļ‡āļ—āļĩāđˆāļ›āļĢāļ°āļŠāļļāļĄāļ„āļ“āļ°āļāļĢāļĢāļĄāļāļēāļĢāđ€āļžāļ·āđˆāļ­āļžāļīāļˆāļēāļĢāļ“āļēāļ­āļ™āļļāļĄāļąāļ•āļīāđ„āļ”āđ‰ āļ‰āļ°āļ™āļąāđ‰āļ™āđ€āļĢāļ·āđˆāļ­āļ‡āļ”āļąāļ‡āļāļĨāđˆāļēāļ§āļ­āļēāļˆāļ•āđ‰āļ­āļ‡āļĢāļ­āđ€āļŠāļ™āļ­āļ•āđˆāļ­āļ—āļĩāđˆāļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āļ—āļĩāđˆāđ€āļĨāļ·āđˆāļ­āļ™āļĄāļē

āļ™āļ­āļāļˆāļēāļāļ™āļĩāđ‰ āļšāļĢāļīāļĐāļąāļ—āļˆāļ”āļ—āļ°āđ€āļšāļĩāļĒāļ™āļ„āļ§āļĢāļ›āļĢāļ°āļāļēāļĻāđāļ™āļ§āļ—āļēāļ‡ āļ™āđ‚āļĒāļšāļēāļĒ āļŦāļĢāļ·āļ­āļĢāļ°āđ€āļšāļĩāļĒāļšāļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āļ—āļĩāđˆāđ€āļāļĩāđˆāļĒāļ§āļ‚āđ‰āļ­āļ‡āļāļąāļšāļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āđƒāļŦāđ‰āļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āļĢāļąāļšāļ—āļĢāļēāļšāļ­āļĒāđˆāļēāļ‡āļŠāļĄāđˆāļģāđ€āļŠāļĄāļ­āļœāđˆāļēāļ™āļŠāđˆāļ­āļ‡āļ—āļēāļ‡āļ­āļ­āļ™āđ„āļĨāļ™āđŒ āļ•āļĨāļ­āļ”āļˆāļ™āđ€āļ›āļīāļ”āđ€āļœāļĒāđ€āļĢāļ·āđˆāļ­āļ‡āļ”āļąāļ‡āļāļĨāđˆāļēāļ§āļœāđˆāļēāļ™āļĢāļ°āļšāļšāļŠāļēāļĢāļŠāļ™āđ€āļ—āļĻāļ‚āļ­āļ‡āļ•āļĨāļēāļ”āļŦāļĨāļąāļāļ—āļĢāļąāļžāļĒāđŒāđāļŦāđˆāļ‡āļ›āļĢāļ°āđ€āļ—āļĻāđ„āļ—āļĒ (SETLink) āļ”āđ‰āļ§āļĒ

āļāļēāļĢāļˆāļąāļ”āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒ (E-meeting āļŦāļĢāļ·āļ­ VDO conference):

āđāļĄāđ‰āļ§āđˆāļēāļ•āļēāļĄāļāļŽāļŦāļĄāļēāļĒāļšāļĢāļīāļĐāļąāļ—āļˆāļ°āļŠāļēāļĄāļēāļĢāļ–āļˆāļąāļ”āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļŠāļēāļĄāļąāļāļ›āļĢāļ°āļˆāļģāļ›āļĩāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒāđ„āļ”āđ‰ āļ­āļĒāđˆāļēāļ‡āđ„āļĢāļāđ‡āļ•āļēāļĄ āđ€āļĄāļ·āđˆāļ­āļžāļīāļˆāļēāļĢāļ“āļēāđ€āļ‡āļ·āđˆāļ­āļ™āđ„āļ‚āļŠāļģāļ„āļąāļāļ‚āļ­āļ‡āļāļēāļĢāļˆāļąāļ”āļ›āļĢāļ°āļŠāļļāļĄāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒ āļ„āļ·āļ­āļœāļđāđ‰āđ€āļ‚āđ‰āļēāļĢāđˆāļ§āļĄāļ›āļĢāļ°āļŠāļļāļĄāļ­āļĒāđˆāļēāļ‡āļ™āđ‰āļ­āļĒāļŦāļ™āļķāđˆāļ‡āđƒāļ™āļŠāļēāļĄāļ‚āļ­āļ‡āļ­āļ‡āļ„āđŒāļ›āļĢāļ°āļŠāļļāļĄāļˆāļ°āļ•āđ‰āļ­āļ‡āļ­āļĒāļđāđˆāđƒāļ™āļ—āļĩāđˆāļ›āļĢāļ°āļŠāļļāļĄāđ€āļ”āļĩāļĒāļ§āļāļąāļ™ āļ‹āļķāđˆāļ‡āđ€āļ‡āļ·āđˆāļ­āļ™āđ„āļ‚āļ”āļąāļ‡āļāļĨāđˆāļēāļ§āđ€āļĄāļ·āđˆāļ­āļ›āļĢāļąāļšāđƒāļŠāđ‰āļāļąāļšāļāļĢāļ“āļĩāļ‚āļ­āļ‡āļšāļĢāļīāļĐāļąāļ—āļˆāļ”āļ—āļ°āđ€āļšāļĩāļĒāļ™āļ—āļĩāđˆāļĄāļĩāļœāļđāđ‰āļ–āļ·āļ­āļŦāļļāđ‰āļ™āđ€āļ›āđ‡āļ™āļˆāļģāļ™āļ§āļ™āļĄāļēāļÂ  āļ­āļēāļˆāļ–āļ·āļ­āđ„āļ”āđ‰āļ§āđˆāļēāđ€āļ›āđ‡āļ™āļāļēāļĢāļŠāļļāļĄāļ™āļļāļĄāļ‚āļ­āļ‡āļ›āļĢāļ°āļŠāļēāļŠāļ™āļ­āļąāļ™āļ­āļēāļˆāđ€āļ›āđ‡āļ™āļāļēāļĢāļāđˆāļēāļāļ·āļ™āļ•āđˆāļ­āļĄāļēāļ•āļĢāļāļēāļĢāļ›āđ‰āļ­āļ‡āļāļąāļ™āļāļēāļĢāđāļžāļĢāđˆāļĢāļ°āļšāļēāļ”āļ‚āļ­āļ‡āđ€āļŠāļ·āđ‰āļ­āđ„āļ§āļĢāļąāļŠ COVID-19 āđ„āļ”āđ‰

āļĒāļīāđˆāļ‡āđ„āļ›āļāļ§āđˆāļēāļ™āļąāđ‰āļ™ āļšāļĢāļīāļĐāļąāļ—āđƒāļ”āļ—āļĩāđˆāļĄāļĩāļ„āļ§āļēāļĄāļ›āļĢāļ°āļŠāļ‡āļ„āđŒāļ—āļĩāđˆāļˆāļ°āļ›āļĢāļ°āļŠāļļāļĄāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒ āļˆāļ°āļ•āđ‰āļ­āļ‡āļ”āļģāđ€āļ™āļīāļ™āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāđāļĨāļ°āļˆāļąāļ”āđ€āļ•āļĢāļĩāļĒāļĄāļāļĢāļ°āļšāļ§āļ™āļāļēāļĢāļĢāļąāļāļĐāļēāļ„āļ§āļēāļĄāļĄāļąāđˆāļ™āļ„āļ‡āļ›āļĨāļ­āļ”āļ āļąāļĒāļ”āđ‰āļēāļ™āļŠāļēāļĢāļŠāļ™āđ€āļ—āļĻ āļ•āļēāļĄāļ§āļīāļ˜āļĩāļāļēāļĢāļ—āļĩāđˆāļāļģāļŦāļ™āļ”āđ„āļ§āđ‰āđƒāļ™āļ›āļĢāļ°āļāļēāļĻāđāļĨāļ°āļ„āļģāļŠāļĩāđ‰āđāļˆāļ‡āļ‚āļ­āļ‡āļŦāļ™āđˆāļ§āļĒāļ‡āļēāļ™āļĢāļąāļ āļ”āļąāļ‡āļ•āđˆāļ­āđ„āļ›āļ™āļĩāđ‰

  • āļ›āļĢāļ°āļāļēāļĻāļ„āļ“āļ°āļĢāļąāļāļĐāļēāļ„āļ§āļēāļĄāļŠāļ‡āļšāđāļŦāđˆāļ‡āļŠāļēāļ•āļīāļ‰āļšāļąāļšāļ—āļĩāđˆ 74-2557 āđ€āļĢāļ·āđˆāļ­āļ‡āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒ
  • āļ›āļĢāļ°āļāļēāļĻāļāļĢāļ°āļ—āļĢāļ§āļ‡āđ€āļ—āļ„āđ‚āļ™āđ‚āļĨāļĒāļĩāļŠāļēāļĢāļŠāļ™āđ€āļ—āļĻāđāļĨāļ°āļāļēāļĢāļŠāļ·āđˆāļ­āļŠāļēāļĢ āđ€āļĢāļ·āđˆāļ­āļ‡ āļĄāļēāļ•āļĢāļāļēāļ™āļāļēāļĢāļĢāļąāļāļĐāļēāļ„āļ§āļēāļĄāļĄāļąāđˆāļ™āļ„āļ‡āļ›āļĨāļ­āļ”āļ āļąāļĒāļ‚āļ­āļ‡āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒ
  • āļ„āđāļēāļŠāļĩāđ‰āđāļˆāļ‡āļāļĢāļĄāļžāļąāļ’āļ™āļēāļ˜āļļāļĢāļāļīāļˆāļāļēāļĢāļ„āđ‰āļē āđ€āļĢāļ·āđˆāļ­āļ‡āļāļēāļĢāļ›āļĢāļ°āļŠāļļāļĄāļœāđˆāļēāļ™āļŠāļ·āđˆāļ­āļ­āļīāđ€āļĨāđ‡āļāļ—āļĢāļ­āļ™āļīāļāļŠāđŒ

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Thailand Applies VAT on Foreign e-Service and e-Platform

Thailand Applies VAT on Foreign e-Service and e-Platform

On February 10, 2021, the Thai Government Gazette published an amendment to the Thai Revenue Code subjecting foreign e-Service providers and e-Platform operators rendering e-Service to non-VAT clients in Thailand to value added tax (the “e-Service Amendment”).

The e-Service Amendment added new definitions to the Revenue Code, as well as, imposing new VAT requirements; all of which will become effective on September 1, 2021 onwards. The details are explained below.

1). Key Amendments

First up, the e-Service Amendment included new definitions to the Revenue Code, which are:

  • Goods means tangible and intangible assets, having a value, for sale or other uses, including imported goods, but does not include intangible assets that are transferable or deliverable via the internet or other electronic networks.
  • e-Service means any service, including intangible assets which are transferred/delivered via the internet or other electronic networks, which can be essentially automated, and not achievable without the use of information technology.
  • e-Platform means a marketplace, channel or any other means that enable multiple service providers to provide e-Service to recipients (e.g. Amazon, Shopee, Google Play or PSN).

2). Definition of e-Services and e-Service Providers

In short, this e-Service Amendment re-defined the meaning of e-Service, the key takeaways are:

  • e-Service is any intangible goods that can be delivered/transferred via the internet or other electronic networks, such as: downloadable software, gaming application, films or music.
  • e-Service is any services that can be delivered/transferred via the internet or other electronic networks, such as: online advertisement service or online streaming service.

Under the above definition, examples of e-Service providers are:

  • Downloadable or online gaming services, such as: Genshin Impact, League of Legends: Wild Rifts or World of Warcraft.
  • Downloadable or online media streaming services, such as: Netflix, Disney Plus or Spotify.
  • Online advertisement services such as: Facebook, Line, YouTube or Google Ads.

3). New VAT Requirements

Under this e-Service Amendment, a foreign e-Service provider or e-Platform operator (excluding those registered in Thailand) with an annual revenue over THB 1,800,000 deriving from e-Service rendered to non-VAT clients in Thailand, shall now apply for VAT registration and be liable for VAT payment under the following conditions:

  1. If the client in Thailand is a VAT registrant, the VAT client shall be responsible for VAT payment; or
  2. If the client in Thailand is not a VAT registrant, the foreign e-Service provider or e-Platform operator shall apply for VAT registration and be responsible for the said VAT payment and file a tax return on a monthly basis.

Previously, foreign e-Service providers or e-Platform operators were not responsible for (2). However, with this e-Service Amendment, foreign e-Service providers or e-Platform operators will now be responsible for the VAT payment as specified in (2), with the said VAT payment calculated from output tax only (without deducting input tax), and are not allowed to issue tax invoice(s).

4). Conclusion

In summary, this e-Service Amendment will subject foreign e-Service providers and e-Platform operators to value added tax.

It is important that businesses clearly understand whether they are an e-Service provider or an e-Platform operator, and determine their source of revenue to duly comply with the new VAT requirements. With this being said, the key VAT requirements are:

  • If a foreign e-Service provider renders an e-Service to non-VAT clients in Thailand via its own online channel/website, the said e-Service provider shall be responsible for VAT payment; or
  • If the foreign e-Service provider renders its services via a foreign e-Platform, the foreign e-Platform operator shall be responsible for VAT payment on behalf of that e-Service provider.

This e-Service Amendment is rather new and requires an in-depth understanding of both the tax code and related technology to determine local VAT liabilities. If you have any question or require further assistance on this matter, you are welcome to contact: law@ilct.co.th.

By:

Chart Chotiphol

Counsel/Business Development

Business Operation Manual during COVID-19 Pandemic

Business Operation Manual during COVID-19 Pandemic

With the ongoing COVID-19 pandemic, businesses face many new challenges, whether in connection with   the working condition, financial stability or management of their human resources. With the implementations of several announcements under the Emergency Decree on Public Administration in Emergency Situation B.E. 2548 (2005) (“EPAES”), Communicable Diseases Act B.E. 2558 (2015) (“CDA”) on top of the new social distancing guideline and hygiene protocol, businesses are forced to make unconventional changes to their usual operation. Transitions can be messy with multiple legal implications, thus, below are some of the possible paths allowable under the Thai Labour Protection Act B.E. 2541 (“LPA”).

Path 1: Financial Cutbacks

Seeing the current COVID-19 situation in addition to the new social distancing guideline. It can be difficult for businesses to operate under these new conditions. Business sectors such as: restaurants, airlines or hotels are only some of those heavily affected. Understandably, some businesses may be forced to tune their financial stability by various means. A pay-cut policy is possible only if the workers consented to it, but in reality, it will not be that easy. The LPA protects the payment of salary under the “Condition of Employment”, a pay-cut would mean a decrease in the Condition of Employment, therefore, not allowed by law. 

On one hand, businesses may make a plea to the Labour Department (Inspector) that the business is suffering financially from COVID-19’s impacts. Under this method, businesses may cut up to 25% (maximum) from the usual worker salaries. Currently, the Thai Labour Department is providing an online portal to make the said plea (https://s97.labour.go.th/pub_m75/M75Form.php). Note that the company must notify the workers and Labor Inspector at least three days prior to implementing such measure.

On the other hand, business may also invoke “force majeure” to temporary close its business operation and not pay the salaries at all. With this being said, force majeure should not be taken lightly, it has potential legal backlashes. At this point, it is unclear whether COVID-19 pandemic will be considered as force majeure by the Thai Court.

As a viral outbreak is uncommon in Thailand and there are no clear interpretations whether neither of the two above measures are legally correct. To avoid a messy lawsuit, it is best to obtain consent from the workers and seek legal advices.

Path 2: Layoffs

For layoffs, businesses must pay severance payments. The LPA stipulated that the severance payment must be calculated based on each worker’s length of service. Intentionally withholding the severance payment has real legal consequences. Nonetheless, there are exceptions that would excuse businesses from paying the severance payment. Termination from embezzlement, willful misconduct or severe disobedience breaching the company’s work rules would be examples of such. Nonetheless, there must be evidence to support these severe termination claims.

With this being said, layoffs due to COVID-19 does not fall under the exceptions. Terminations from financial loss or bad economy does not warrant for withholding the severance payment. Unwarranted actions are likely to bring about the “unfair termination” lawsuit that could escalate to a court battle. If true, businesses will have to prove to the court that there are no other alternatives except layoffs and withholding the severance payment.  

The simplest approach would be to negotiate with the workers and come to a mutual termination agreement. This way the severance package can be negotiated leaving both parties satisfied while also minimizing legal backlashes.

Path 3: Social Distancing

The so called “social distancing” is undoubtably one of the most popular options in the digitized world. Working remotely has never been easier, many new applications such as: Skype, Microsoft Team, Zoom or Google Hangouts have enabled businesses to continue their operation without the workers being physically present on site. If full digitization is not possible, businesses may also consider separating workers into teams and create a rotating shift system, thereby minimizing unnecessary contacts.

Bear in mind that any change to the work rules must comply with the law and fully consented by the workers. Again, the LPA protects the “Condition of Employment”, this is including: working hours, salaries, working environment and so on. Simply put, businesses are not allowed to implement any new working rules that would be “worst or less favourable” than the usual working rules. Nevertheless, incorporation of social distancing guideline into the work rules is likely to be viewed as a “better or favourable” working rules, provided that the workers are still entitled to the usual salary and benefits along with a formal consent. Still, businesses should be wary that the change of working rules must not create unnecessary hardship for the workers (less favourable working condition). To this end, the social distancing switch is not easy but will allow continuous business operation, as well as, minimizing financial impacts from the COVID-19 pandemic.

Ultimately, it is undeniable that businesses across the globe are feeling the impacts of COVID-19. In preparation of a pro-longed pandemic and shutdown, businesses must adapt and evolve to conform with the new global norms. Regardless of the path chosen, businesses should come to a mutual understanding with their workers before taking further actions. Factors such as: legal, financial, economic, social and ethical are all crucial and should be considered. With no end in sight, businesses are advised to tread lightly as there is no one-size-fit-all path.

By:

Chart Chotiphol

Counsel/Business Development

Regulations on Advertisement of Alcoholic Beverages

Regulations on Advertisement of Alcoholic Beverages

Thailand has one of highest road-related fatalities per capita, many of which are contributed by alcohol consumption. Not only that, it was found that road related fatalities skyrocketed during national Thai holidays where social drinking were prevalent. As such, the issue of alcohol consumption has always been a major concern for the Thai government and society alike.

To curb alcohol-related problems, the Thai government implemented Alcoholic Beverage Control Act, B.E. 2551 (2008) (“ABCA”). Similar to Plain Tobacco Packaging Act included in WHO Framework Convention on Tobacco Control (WHO FCTC), the ABCA aims to control alcohol related advertisements by removing positive associations of brands (including design and/or symbol) from the consumption of alcoholic beverages. With the ABCA, the advertisement avenue for alcoholic companies and content creators has been reduced. Consequentially forcing them to adjust or face heavy fines and punishments.

About the Regulations

Section 32, paragraph 1 of the ABCA prohibits any persons from directly or indirectly advertising or displaying name, symbol or trademark of any alcoholic beverages in a manner showing its properties or persuading another to drink. Meaning, any image and/or video advertisement of alcoholic beverage’s related symbol (i.e. trademark or name) is strictly prohibited. Hence, obvious advertisement of any illustrations relating to alcoholic beverages, packaging or container is not allowed. With this being said, the ABCA does provide an exemption if the advertisement originated from outside of Thailand.  

The Ministerial Regulations Prescribing Bases and Conditions on Displaying of Picture of Symbol for Advertising or Public Relations of Alcoholic Beverages, B.E. 2553 (2010) also stipulates the following regulations:

  • Any symbols that may be used to illustrate alcoholic beverages must not occupy more than 3% of the total advertisement space;
  • The symbol must be accompanied by a health warning statement either in English or Thai (e.g. alcohol can decrease driving ability);
  • The symbol should be displayed for less than 5% of the total advertising time, while not exceeding 2 seconds of the total advertisement;
  • The symbol may only be shown at the end of the advertisement, which may only be broadcasted between 22:00 (10.00 pm) – 05:00 (05.00 am) BKK +7 GMT

Common Pitfalls 

As mentioned above, companies and content creators should avoid any advertisement that can be considered as inducement or persuasion of alcoholic beverage consumptions. Section 30 and 32, paragraph 2 of the ABCA further stipulate the manner of sale and the manner of advertisement. These are such as:

  1. Boastfully advertising property of an alcoholic beverage (e.g. the beverage has health benefits);
  2. Using a person of fame (i.e. celebrity, influencer or athlete) or any person under the age of 20-year-old to advertise the alcoholic beverage;
  3. Display of the actual beverage, packaging or container;
  4. Any persuasive advertisements; or
  5. Using lotto, lucky draw, free-sample or promotional activity in relation to promoting alcoholic beverages.

Penalties

Failure to comply with Section 32 includes liability for imprisonment for a term not exceeding a year, or for a fine not exceeding 50,000 Baht a day through the period of violation, or until acting correctly. Furthermore, the penalty for violating Section 30 includes liability for imprisonment for a term not exceeding six months, or for a fine not exceeding 10,000 Baht, or both.  

Final Advice

Overall, the safest route would be to not include the actual images, videos and/or illustrations of alcoholic beverages on advertisement content(s). Whereas, symbols may be used as long as it is in compliance with the stipulated regulations.  In any case, companies and content creators may still create “tasteful content” to allow wholesome advertisement while remaining in compliance with the laws. Alcohol-free/zero percent alcoholic beverages and creatively imitated water bottle are such examples. With such strategy, companies can avoid the legal pitfalls, while able to promote its entire brand image and all related products in a positive light.

For further assistance or advice on how to safety create your advertisement content or compliance evaluation, please contact us at: law@ilct.co.th  

By:

Chart Chotiphol

Counsel/Business Development

Thailand: COVID -19 State of Emergency Announcement

Thailand: COVID -19 State of Emergency Announcement

To flatten the curve of the quickly rising COVID-19 cases, the Thai government has declared state of emergency as per the “Emergency Decree on Public Administration in Emergency Situation B.E. 2548 (2005)” (“EPAES”) which will provide more enforcement power to the Prime Minister with the approval from the Council of Ministers  to perform actions and impose policies in unusual circumstances.  This has taken effect since March 26, 2020 (end date to be determined) in the Bangkok metropolis and other provinces. The EPAES is nationwide, but the governor of each provinces will have the authority given by the Prime Minister plus the approval and the Council of Ministers to implement new rules and regulations as appropriate. Overall, the Prime Minister will have administrative power to counteract the ongoing outbreak, it is likely that stricter quarantine protocol will be imposed if COVID-19 remain unchecked.

What are the new standard protocols in this situation?

Social distancing rules and maximum hygiene protocols, including the use of all necessary goods such as: facemask, disinfectant gel and infection screening etc.

Each province is responsible for its own quarantine protocol, this is upon the discretion of the province’s respective governors. Rules and regulations may vary. Therefore, residents should be mindful of the local protocol.

What will happen now?

  • Currently, the curfew is from 10.00 pm – 04.00 am which will take effect from 3 April 2020 onwards (with certain exceptions). The hours may change depending on the local situation, there will be officers enforcing the curfew;
  • Pharmacies, banks, supermarkets, retailers of essential goods will remain opened, except during curfew hours;
  • Public transportation will be suspended during curfew hours; 
  • Movements between provinces will be restricted with checkpoints (exemptions apply);
  • Close of border (exemptions apply);
  • Thais are “discouraged” to travel aboard, foreigners may still leave;
  • No hoarding or stockpiling of essential goods;
  • No public gathering that could increase social risks (i.e. unrest and spread of infection etc.);
  • Public venues with large crowd are to be closed (previously announced);
  • Censorship of media (primarily aim toward fake news);
  • All public and private hospitals are ordered to make availability;
  • Schools, universities, hotels, stadiums, temples gathering halls are requested to be converted into field hospitals (if necessary);
  • Governmental facilities and authorities will still open but under new operating hours.

What does the EPAES implies?

  • The Public are not allowed outside of his/her residence during curfew hours;
  • Prohibition of news media, articles or any related materials which may contain false information or disrupt public order;
  • Cease of all public and private transportations (exemptions to be determined);
  • No entry into any public buildings, institutions or facilities;
  • Evacuation of the public in areas that are deemed unsafe.

What are the powers of the officers?

  • To arrest any suspected individual/entity that is believed to cause emergency situation;
  • To summon any suspected individual;
  • To seize any weapons, goods, chemical substances or any related objects that are believed to cause emergency situation;
  • To search, disassemble, remove or destroy any buildings, structures or barriers for enforcement purposes;
  • To censor, suppress or suspense any media that is found to disrupt public order;
  • To order the cease, order or suppress of any actions that are found to disrupt public order;
  • To debar any individuals from leaving Thailand;
  • To evict alien citizen that is believed to cause emergency situation from Thailand;
  • To place restrictions on sale of arms, weapons, chemical substance or any other materials that may provoke unrests;
  • To allow military personnel to assist with the enforcement of EPAES.

Penalties

Failure to comply with the EPAES will result in a fine up to THB 40,000, two years imprisonment or both. Other penalties may also apply, for example: violations of the Communicable Disease Act B.E. 2558 (2015) (“CDA”).

All and all, we have been seeing the heightening of protocols to match the aggression of COVID-19, we expect more to be enacted in the coming days, we will keep you posted as the situation continues to unfold. For further assistance, please contact us at law@ilct.co.th.

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