Cambodia’s Law on Food Safety came into force on June 8, 2022. This law has been widely regarded as a major legal development of the food safety framework in Cambodia, providing new rules, clarifying existing rules, and setting a clear framework for its implementation and enforcement. In addressing some of the key features of this new law shortly after it was passed in 2022, we remarked that we eagerly await implementing regulations. Since then, various regulations have been adopted, such as two regulations (Sub-Decree No. 13 and Prakas No. 80) on food surveillance, recalls, and seizure. These implementing rules are essential in ensuring that enforcement officers can remove noncompliant and unsafe foods from the market. Another key aspect of the Law on Food Safety is that it requires Khmer-language labeling on prepackaged food products. There has been a notable increase in the inclusion of Khmer labeling on food products in the market since June 2022, but noncompliance is still considerable, especially for imported foods. Further interesting labeling rules set by the Law on Food Safety include a requirement to provide nutrition information. This requirement has not yet been widely adopted, with many in the industry highlighting that the details of this labeling requirement are not clear. Indeed, the relevant article of the Law on Food Safety itself only sets the requirement for food products to bear nutrition labeling and does not spell out what detailed information should be provided or in what manner. However, a prakas (ministerial regulation) adopted months prior to the Law on Food Safety does set out clear guidance on nutrition labeling. As long as this earlier regulation is not replaced or abrogated, and as far as it does not conflict with later laws or regulations, it can be relied upon for guidance. What are the

On June 20, 2023, Vietnam’s new Law on Protection of Consumers’ Rights (“CPL 2023”) was officially promulgated, followed two days later by a new Law on E-Transactions (“LOET 2023”). The new laws, which will both take effect from July 1, 2024, replacing the CPL 2010 and the LOET 2005, respectively, provide new regulations for e-commerce platforms and will impact e-commerce activities in Vietnam. Some of the more significant changes are outlined below. Law on Protection of Consumers’ Rights Regulation of offshore entities: Previously, the CPL 2010 regulated only organizations and individuals in the territory of Vietnam. Under the CPL 2023, both onshore and offshore agencies, organizations, and individuals related to protecting consumers’ rights are regulated. In other words, Vietnam intends to monitor and manage activities of platforms with no legal presence in Vietnam. Remote transactions: Previously, the laws on consumer protection regulated “remote contracts.” The CPL 2023 introduces and defines “remote transactions” as transactions made online, by electronic means or by other means wherein consumers cannot check or have direct contact with products, goods or services before participating in the transaction. In addition, the CPL 2023 also provides for additional responsibilities of business entities offering remote transactions such as adequately and precisely providing consumers with information when entering into these remote transactions, including the rights of consumers in case of incomplete or inaccurate provision of information and complaint handling mechanisms. Online businesses: The CPL 2023 introduces “online businesses,” which are defined as (i) those trading products, goods, and services via their self-established platforms or digital platforms or (ii) those establishing or operating intermediary digital platforms. According to the Vietnam Competition Commission in a recent workshop, the definitions of “digital platforms” and “intermediary digital platforms” can be referred to in the LOET 2023 (see below). Under this new category, online

The Royal Decree issued under the Revenue Code B.E. 2481 (1938) on the Exemption from Taxes (No. 779) B.E. 2566 (Royal Decree No. 779), which came into force on August 16, 2023, provides exemptions from corporate income tax (CIT) and value-added tax (VAT) for qualifying transfers of digital tokens for investment. Transfers of these digital investment tokens—as opposed to securities transfers—have been subject to taxes. By establishing CIT and VAT exemptions, Royal Decree No. 779 introduces incentives in order to promote digital investment tokens as a new alternative tool for fundraising. The authorities hope that this will stimulate investment in the country’s economic system and elevate the standards for digital assets in Thailand. The key points of Royal Decree No. 779 are summarized below. Digital Investment Token Definition Royal Decree No. 779 and relevant digital asset regulations define “digital investment tokens” as a type of digital tokens that grant the holder the right to invest in a project or business, with the holders of the digital investment tokens receiving a share of revenue or profits as a return on their investment. In this way, digital investment tokens resemble securities. Tax Exemptions Primary Market Royal Decree No. 779 exempts companies and registered partnerships that legally issue and offer digital investment tokens for sale to the public (i.e., the primary market) from CIT and VAT on income or the value of the tax base earned from the sale. These exemptions apply to all primary market issuance from May 14, 2023, onward. However, the relevant notifications of Thailand’s Securities and Exchange Commission only allow limited companies (private and public) incorporated under Thai law to offer digital tokens for sale. Therefore, registered partnerships will not yet be able to benefit from the tax exemptions in Royal Decree No. 779. If a digital token

Thailand’s National Broadcasting and Telecommunications Commission (NBTC) has issued the Notification of the NBTC Re: Measures to Protect Telecommunications Service Users’ Rights Regarding Personal Data, Privacy Rights, and Freedom of Telecommunications to replace the previous 2006 notification of the same name. The replacement notification supports compliance with the Personal Data Protection Act B.E. 2562 (2019) (PDPA), modernizes the regulations in response to technological change and the convergence of digital business, and enhances the protection of telecommunications users’ personal data, privacy rights, and freedoms. Key aspects of the replacement notification are highlighted below. User Data and Consent The notification specifies that “user’s personal data” includes name, address, ID number, mobile number, usage information, and user behavior that can identify the user. “User” does not include resellers of telecommunications services. To collect, use, or disclose users’ personal data for a purpose other than telecommunications service, service providers must obtain each user’s consent prior to or at the time of collecting the data. The consent (whether written or electronic) must be separate from the telecommunications service agreement. Service providers must clarify the purpose of collecting data, and they must honor users’ rights to opt in and opt out by providing clear and convenient channels for users to withdraw any of their information or cancel any services offered by the operator. Service providers must add an electronic channel for receiving requests from users to review, access, edit, change, or obtain a copy of their data. The electronic channel must also allow requests from users to suspend use or disclosure of their personal data and withdraw consent to collect, use, or disclose their personal data. In addition, service providers must have a system for verifying the identity of users who want to exercise the rights listed in this paragraph. Data Collection and Storage Collection