On February 18, 2025, the Thai Senate approved an amendment to the Act on the Establishment of and Procedures for the Tax Court. This follows the July 2024 approval by the Thai cabinet and subsequent preparation of supporting secondary legislation. This important amendment to procedural law, once it takes effect, will extend the exclusive jurisdictional powers of the Tax Court to all criminal tax, customs, and excise tax claims in addition to the court’s existing jurisdiction over all such civil claims. The amendment, while now formally approved by the legislature, is awaiting the king’s signature and will take effect 180 days after its publication in the Government Gazette. Based upon its projected publication date, the amendment will likely take effect by the end of the third quarter of this year. This development is set to offer a more sophisticated Tax Court litigation process for highly specialized and often complex criminal tax and customs claims, something with which Thailand’s traditional criminal courts have struggled. It also ensures that all tax and customs matters are adjudicated before the same court, saving time, party costs, and judicial resources. This appears likely to result in more consistent adjudication of criminal tax and customs disputes, a benefit for the Thai government and party litigants alike. Any ongoing criminal tax and customs claims already commenced with the respective criminal courts on the date on which the amendment becomes effective will remain under the exclusive jurisdiction of those criminal courts. The Tax Court will have exclusive jurisdiction over all other claims. This important legislative change offers those managing or otherwise facing civil and/or criminal Thai tax or customs disputes the opportunity to more effectively plan and execute a uniform defense strategy before a single, qualified forum.

Vietnam’s government is currently undergoing a significant restructuring, consolidating and eliminating various agencies with the aim of streamlining operations and increasing efficiency. The restructuring will bring notable changes to the country’s intellectual property (IP) landscape. We discuss below key developments that may influence IP protection and enforcement in Vietnam in the coming years. Mergers of Ministries One of the most notable changes in the restructuring is the merger of several ministries, including the Ministry of Information and Communications (MIC) and the Ministry of Science and Technology (MOST). Vietnam’s Intellectual Property Office is a unit under MOST; therefore, this merger is expected to impact various aspects of IP administration and enforcement. With the newly merged ministry—which is expected to retain the name of MOST—actively supporting the development of the digital economy, further advancements in digital tools for IP administration and prosecution are anticipated. This could include enhancements in e-filing, online procedures, and digital payment systems, contributing to greater accessibility and efficiency in IP-related services. Domain name disputes can also expect to see a more coordinated approach under the new ministry. Previously, jurisdiction over domain name disputes was divided between MIC and MOST, sometimes leading to procedural complexities. With both areas now under a single ministry, these matters are expected to be handled more seamlessly, potentially with a model aligned with the Uniform Domain Name Dispute Resolution Policy (UDRP). Structural Changes in Inspection Authorities The restructuring also affects inspection authorities responsible for IP enforcement, particularly those under MOST and the Ministry of Culture, Sports, and Tourism (MOCST). These changes may cause temporary delays in administrative enforcement actions: The MOST Inspectorate, which handles industrial property violations, may experience slower enforcement during the transition. The MOCST Inspectorate, responsible for copyright enforcement, may face similar disruptions. However, these delays are expected to be temporary,

On February 4, 2025, Thailand’s Board of Investment (BOI) issued Announcement No. Por. 3/2568, introducing updated qualifications, criteria, and conditions for long-term resident (LTR) visas. The updated requirements took effect immediately upon issuance of the announcement. The LTR program is intended to stimulate the economy and attract high-potential foreign nationals to Thailand, and these latest updates aim to expand access to a wider range of experts, investors, and executives to reinforce Thailand’s foreign talent pool and enhance its competitiveness. The recent updates primarily affect three categories under the LTR visa program: work-from-Thailand professionals, wealthy global citizens, and high-skilled professionals, as detailed below. Work-from-Thailand Professionals The updated LTR visa program includes some changes to the eligibility criteria for visa applicants in the work-from-Thailand professionals category: The revenue requirement for visa applicants’ employers is now USD 50 million over a three-year period, down from USD 150 million previously. Eligible foreign employers now include wholly owned subsidiaries of: companies listed on any stock exchange in any country; or private companies that have been in operation for at least three years and have generated a combined revenue of at least USD 50 million over the past three years. There are no longer work experience requirements. The other requirements remain the same. Wealthy Global Citizens For the wealthy global citizens category, the latest updates remove the requirement to have an annual personal income of USD 80,000, while the other criteria remain. Highly Skilled Professionals For the highly skilled professionals category, the latest updates expand eligibility to include lecturers in vocational or higher education, and remove work experience requirements. Other categories The updated LTR visa program does not introduce any changes for the wealthy pensioners category. However, the announcement does expand the scope of eligible dependents of LTR visa holders to cover parents and a