You are using an outdated browser and your browsing experience will not be optimal. Please update to the latest version of Microsoft Edge, Google Chrome or Mozilla Firefox. Install Microsoft Edge

March 27, 2020

COVID-19: Laos Ministry of Finance Extends Deadline for Filing Financial Reports

Laos’ Ministry of Finance has announced that the submission deadline for 2019 financial reports has been postponed from March 30, 2020, to April 30, 2020, to help mitigate the difficulties encountered by companies in light of the global COVID-19 epidemic. The measures, announced in Notification No. 0636, also allow for the possibility of a further blanket extension of this deadline, at the government’s discretion, should the situation fail to improve in time for the April 30 deadline to be tenable. Any such further extensions will be made by additional notifications of the Ministry of Finance. Tilleke & Gibbins will monitor this situation and keep you updated as the situation progresses. 

RELATED INSIGHTS​ 

April 22, 2026
A new decree in Vietnam brings significant implementation clarity to the country’s existing extended producer responsibility (EPR) legal framework. An EPR mechanism was first codified in Vietnam in the 2020 Law on Environmental Protection amid ongoing challenges surrounding the collection and treatment of product and packaging waste. The mechanism was progressively detailed through Decree No. 08/2022/ND‑CP and its successive amendments, but the regulatory framework remained insufficiently developed, notably in terms of support mechanisms for waste collection, recycling, and treatment. The newly launched regulations in Decree No. 110/2026/ND-CP (Decree 110), issued on April 1, 2026, and taking effect on May 25, 2026, stipulate fully and clearly the responsibility of manufacturers and importers to recycle products and packaging and to treat waste. Some key provisions of Decree 110 for manufacturers, importers, and related stakeholders are presented below. Subjects of EPR The Law on Environmental Protection assigns responsibility to manufacturers and importers for product and packaging recycling (under Article 54) or waste collection and treatment (under Article 55), depending on the type of products and packaging they produce or import. Decree 110 elaborates on these EPR provisions by specifying the responsible entities and listing out the types of products and packaging subject to recycling and waste treatment responsibilities. Decree 110 clarifies the responsible entities in special cases, such as when products under the same brand are made by multiple manufacturers, when there is a contract manufacturing or entrusted import relationship, and when the manufacturer or importer is part of a corporate group. Notably, exemptions may be applied in some scenarios, such as for manufacturers and importers of products and packaging exclusively for export, temporary import and re-export, or research and testing purposes, as well as for entities with annual revenue from related products not exceeding VND 30 billion. Recycling Responsibilities Decree 110
April 21, 2026
Thailand’s Personal Data Protection Committee (PDPC) has launched a public consultation period on a draft notification setting out criteria for data subject access requests (DSARs). The draft notification addresses practical uncertainties in handling DSARs by introducing standardized procedural requirements for data controllers. The consultation period runs from April 16 to May 15, 2026. The notification will enter into force 30 days from the date of its publication in the Government Gazette. Key Features of the Draft Notification The draft notification covers the following key areas: Scope of information subject to access. Data controllers must enable data subjects to access at least the following upon request: (1) personal data collected directly from them; (2) personal data obtained from other sources; and (3) the source of personal data obtained from other sources without consent. Information required under section 23 of the PDPA and information that must be recorded pursuant to section 39 of the PDPA—such as the categories of personal data collected and purposes of processing—must also be made available. Submission channels and formal requirements. Data controllers must provide at least in-person and postal channels for DSARs, while electronic or other channels are optional. Requests may be made either directly by the data subject or through an authorized representative, and must be signed and include sufficient identifying information, a preferred response method, and DSAR details. Identity verification documents (and proof of authority if the request is through a representative) are required, and additional documentation may be requested for verification or communication purposes. Data controllers may use different verification methods for DSARs submitted via electronic or other channels, provided this does not create undue obstacles to the exercise of data subject rights. Verification and response timelines. Data controllers must complete preliminary verification within seven business days of receiving a request. If a
April 21, 2026
Vietnam continues to refine its intellectual property framework to align with the 2025 amendments to the Law on Intellectual Property (IP Law). On March 31, 2026, the government issued Decree 100/2026/ND-CP (Decree 100), which substantially amends Decree 65/2023/ND-CP detailing the implementation of the IP Law (Decree 65). On the same day, the Ministry of Science and Technology released Circular 10/2026/TT-BKHCN (Circular 10), providing detailed procedural guidance and new forms. Both instruments took effect on April 1, 2026, along with the amended IP Law. While the updates touch on every IP right, trademark owners and brand strategists will find several practical and forward-looking changes that directly affect filing strategy, examination timelines, portfolio management, and enforcement readiness. 1. Fast-Track Substantive Examination for Eligible Applications One of the most business-friendly innovations is the new fast-track substantive examination pathway for applications meeting specified eligibility criteria. Successful fast-track applications enjoy a shortened substantive examination period of three months. This offers a significant competitive edge for tech-driven or regulated-sector brands. If the mark is identical or similar to a mark in another person’s trademark application with an earlier filing date in the case of a priority application that has not yet been processed, the fast-track process will return to the ordinary process. However, the law does not touch on cases where marks under fast-track examination face office action due to other reasons (i.e. lack of distinctiveness, confusingly similar to others’ copyright, trade name, industrial design, etc.) 2. AI-Generated Trademarks Receive Clear Protection Pathway Decree 100 explicitly addresses the use of artificial intelligence (AI) in IP creation, amending Article 10a of Decree 65 to confirm that trademarks created with AI systems are fully protectable, provided they meet the standard requirements of registration. Trademarks face no additional “human authorship” hurdle (unlike patents or industrial designs). Brand owners
April 21, 2026
Thailand’s Board of Investment (BOI) has introduced special investment promotion measures to accelerate the development of advanced automotive manufacturing technologies and the transitional electric vehicle ecosystem. Published in the Government Gazette on March 31, 2026, BOI Notification No. 4/2569 aims to stimulate the use of automation and robotic systems to improve production efficiency and increase the competitive capacity of Thailand’s automotive industry. Qualifying Project Categories All existing and new investment projects under the following promotional categories are eligible to apply for the new privileges: General automotive manufacturing (category 3.6) Manufacture of plug-in hybrid electric vehicles (PHEVs) and hybrid electric vehicles (HEVs) (category 3.8) Applications will be accepted until the end of 2027. Incentives and Benefits Eligible investment projects will receive exemption from import duties for machinery, and a 50% corporate income tax (CIT) exemption for three years on investment in automation and robotics systems, excluding land costs and working capital. If at least 30% of the total value of the modified or total machinery used is linked to or supports Thailand’s domestic automation machinery manufacturing industry, this CIT exemption will be increased to 100%. Eligible existing investment projects will be exempt from CIT on existing business income, with the exemption period counted from the date on which income is generated following receipt of the investment promotion certificate. Eligibility Conditions Projects must meet the following criteria to qualify for these privileges: The project must not currently benefit from CIT exemption. Those that have already received investment promotion may apply once their existing CIT exemption or reduction benefits have expired. The project must have an investment value of at least THB 1 million, excluding land cost and working capital but including expenditures for machinery, equipment, software, programs, information technology systems, and cloud or data center services, subject to conditions stipulated in