Impact of the Personal Data Protection Act B.E. 2562 (2019) on Business Operators

In this article we shall examine and discuss certain aspects of the Personal Data Protection Act B.E. 2562 (2019) (PDPA) and the obligations it shall impose on Business Operators that collect and use Personal Data[1] of their customers, suppliers, contractors or their employees (collectively the “Data Owner(s)”).[2] It is also worth noting that a Royal Decree has postponed the enforcement of most sections in the PDPA by a year (until 31 May 2021). Requesting Consent from a Data Owner of Personal Data Under the PDPA, a Business Operator is permitted to collect, use and disclose received Personal Data, provided that the received information comes from lawful processing. This means that the Business Operator must have received consent from the Data Owner in the form of a legally compliant request for consent. To have a legally compliant request for consent, the […]

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Making A Will in Thailand and Issues to be Aware of

If you are considering making a Will in Thailand, then before doing so there are several things which you should carefully consider. This article will discuss a range of matters relating to Wills and applicable Thai law so that you can ensure that your legal interests are protected, and your Will meets the legal requirements under Thai law. Different Types of Wills under Thai Law The Thai Civil & Commercial Code (the ‘Code’) provides that a Will in Thailand can only be made in one of the five following ways, these different approaches are detailed below: Type 1 – In writing (the text of the Will could be typed by a lawyer or the testator or their legal representative) The Code stipulates that a Will can be made in writing provided that:      a. it is dated as of the time […]

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Prenuptial Agreements in Thailand & Key Points to Consider

In Thailand a “prenuptial agreement” is known as a “premarital agreement”, it is a written contract agreed by the spouses before registering their marriage at the District Office, it basically aims to clarify each spouses’ personal property upon entering the marriage (under Thai law personal property is referred to as ‘sin suan tua’) and to specify each spouses’ property rights after their marriage is registered. Legal Requirements for a Premarital Agreement Public Order or Good Morals Section 150 of the Thai Civil and Commercial Code provides the principle of “public order or good morals”, and such principle is applied with a prenuptial agreement. To be legally enforceable in Thailand, a prenuptial agreement must not be contrary to public order or good morals. Additionally, such principle is supported by rulings of the Thai Courts which have struck down various clauses in […]

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Buying a Condominium in Thailand – Key Issues for Foreign Buyers to be Aware of

Under Thai law, foreigners (which includes natural persons, foreign registered companies or foreign majority owned Thai registered companies) can own up to forty-nine percent (49%) of the space of all units in a registered condominium. In this article we shall discuss several key matters which foreign investors should be mindful of before purchasing a condominium unit, including the sale & purchase contract, applicable fees and taxes, due diligence, and documents required to register the transfer of ownership at the Land Department. Foreigners should also be aware that there are two types of residential apartment buildings in the Kingdom, these are: condominiums registered and licensed with the Land Department, these offer ownership over the separate condominium units [Freehold]; and Apartment buildings which are not licensed as a condominium thus not offering individual ownership over the units within them [Leasehold]. Foreign buyers […]

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Impact of the Personal Data Protection Act B.E. 2562 (2019) on Business Operators

In this article we shall examine and discuss certain aspects of the Personal Data Protection Act B.E. 2562 (2019) (PDPA) and the obligations it shall impose on Business Operators that collect and use Personal Data[1] of their customers, suppliers, contractors or their employees (collectively the “Data Owner(s)”).[2] It is also worth noting that a Royal Decree has postponed the enforcement of most sections in the PDPA by a year (until 31 May 2021). Requesting Consent from a Data Owner of Personal Data Under the PDPA, a Business Operator is permitted to collect, use and disclose received Personal Data, provided that the received information comes from lawful processing. This means that the Business Operator must have received consent from the Data Owner in the form of a legally compliant request for consent. To have a legally compliant request for consent, the […]

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Making A Will in Thailand and Issues to be Aware of

If you are considering making a Will in Thailand, then before doing so there are several things which you should carefully consider. This article will discuss a range of matters relating to Wills and applicable Thai law so that you can ensure that your legal interests are protected, and your Will meets the legal requirements under Thai law. Different Types of Wills under Thai Law The Thai Civil & Commercial Code (the ‘Code’) provides that a Will in Thailand can only be made in one of the five following ways, these different approaches are detailed below: Type 1 – In writing (the text of the Will could be typed by a lawyer or the testator or their legal representative) The Code stipulates that a Will can be made in writing provided that:      a. it is dated as of the time […]

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Prenuptial Agreements in Thailand & Key Points to Consider

In Thailand a “prenuptial agreement” is known as a “premarital agreement”, it is a written contract agreed by the spouses before registering their marriage at the District Office, it basically aims to clarify each spouses’ personal property upon entering the marriage (under Thai law personal property is referred to as ‘sin suan tua’) and to specify each spouses’ property rights after their marriage is registered. Legal Requirements for a Premarital Agreement Public Order or Good Morals Section 150 of the Thai Civil and Commercial Code provides the principle of “public order or good morals”, and such principle is applied with a prenuptial agreement. To be legally enforceable in Thailand, a prenuptial agreement must not be contrary to public order or good morals. Additionally, such principle is supported by rulings of the Thai Courts which have struck down various clauses in […]

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Buying a Condominium in Thailand – Key Issues for Foreign Buyers to be Aware of

Under Thai law, foreigners (which includes natural persons, foreign registered companies or foreign majority owned Thai registered companies) can own up to forty-nine percent (49%) of the space of all units in a registered condominium. In this article we shall discuss several key matters which foreign investors should be mindful of before purchasing a condominium unit, including the sale & purchase contract, applicable fees and taxes, due diligence, and documents required to register the transfer of ownership at the Land Department. Foreigners should also be aware that there are two types of residential apartment buildings in the Kingdom, these are: condominiums registered and licensed with the Land Department, these offer ownership over the separate condominium units [Freehold]; and Apartment buildings which are not licensed as a condominium thus not offering individual ownership over the units within them [Leasehold]. Foreign buyers […]

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DLO Attends AMCHAM Monthly Luncheon – 22 August 2018

AMCHAM Monthly Luncheon to hear an address given by Thailand’s Minister of Industry

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Table on Changes & Updates in the Copyright Act B.E. 2558 (2015)

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Visit from Prae Legal Member for Cambodia

Leap Kang (Partner) and Mao Samvutheary (Partner) of HML Law Firm in Phnom Penh Cambodia visited DLO’s offices

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Dharmniti Law Office welcomes Mr Abhisit Vejjajiva and the Russian investor group

17 December 2019, Mr.Paisal Phuechmongkol, Mr.Phichai Phuechmongkol and Mr.Kittirut Lurcha, Senior Partner and lawyer of Dharmniti Law Office jointly welcome and have a meeting with Mr. Abhisit Vejjajiva, former Prime Minister of Thailand and group of Russian investors in high-tech industry to  co-operate on trade and investment between group of investors of both  countries. The atmosphere of the meeting was full of joy and friendship. Both parties  shared their opinions on situation of  security and geo-politics of ASEAN region including friendship relation of Thai and Russia which have last for a long time. Both sides also discussed about new projects in trade and investment for further cooperation in the near future.

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DLO’s CSR Activity at Thummanurak Foundation on Saturday 14 December 2019

On Saturday December 14, 2019, staff and management from Dharmniti Law Office visited the Thummanurak Foundation located in Karnchanaburi Province. During the visit staff DLO donated money, sporting equipment, clothing and stationary for needy children supported by the Foundation. DLO is proud to be involved in supporting this Foundation and looks forward to future visits and helping those in need.

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Bill amending personal income tax rate

Cabinet approves a new personal income tax rate which decreases revenue by 27,000 million Baht.

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Tax Law Updates (March)

 Exemption on income  tax, VAT , specific business tax and stamp duty for income donated to support sporting  activities

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Tax Law Updates (February)

Exemptions on income tax for supporting educational institutions

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Thai BOI board expand investment promotion to cover 6 new industries

Mr. Aphsit Vejjajiva,Prime Minister,chairman of the Board of Investment (BOI) today announced the resolutions to promote 6 new  industries with the special measures .

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Newsletter JULY 2019

DLO’S Tax Newsletter

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Newsletter JUNE 2019

DLO’S Tax Newsletter

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Newsletter JANUARY 2019

DLO’S Tax Newsletter

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Newsletter DECEMBER 2018

DLO’S Tax Newsletter

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