Vietnam’s emerging governance framework for artificial intelligence (AI) is developing through a multi-layered structure comprising three components: Policy instruments setting national priorities for AI development; Regulatory framework governing development, provision, deployment and use of AI; and Technical standards and voluntary guidelines. Policy level. At policy level, the foundation for a strategic framework for AI development and governance was laid in 2021 by the National Strategy for Research, Development and Application of AI until 2030, aimed at strengthening the national AI ecosystem and positioning Vietnam as a regional AI innovation hub. Subsequently, resolution No.57-NQ/TW (2024) identified AI as a key driver of science, technology, innovation and national digital transformation. AI was also designated as a strategic technology under decision No.1131/QD-TTg (2025) listing priority technologies across sectors. Regulatory framework. At the legislative level, the new Law on Artificial Intelligence took effect on 1 March 2026, establishing the core regulatory framework governing development, provision, deployment and use of AI systems. Controlled testing for emerging AI technologies is implemented under the Law on Science, Technology and Innovation. The AI Law is expected to be further operationalised through implementing instruments, most notably a draft decree guiding the AI Law, and draft decision of the prime minister identifying high-risk AI systems (both published in February 2026). A decision establishing priority datasets for AI development is also anticipated. Compliance obligations may also arise under sectoral regulatory regimes, including data protection, cybersecurity, banking, consumer protection, e-commerce and intellectual property, particularly where AI systems are used in automated decision-making or data-driven services. Technical standards and non-binding guidelines. Vietnam’s AI governance framework is also supported by technical standards and voluntary guidelines. A key instrument is decision No.1290/QD-BKHCN (2024), providing guidelines for responsible research and development of AI systems, and represents Vietnam’s first national AI ethics code. The Ministry of Science and Technology (MST) encourages organisations to adopt these principles – though they

In response to the rapid advancement of artificial intelligence (AI) and evolving global digital trends, Thailand has undertaken significant efforts to establish a comprehensive national policy framework aimed at fostering an AI ecosystem. This framework seeks to promote the responsible development and deployment of AI technology to enhance Thailand’s economic competitiveness and improve quality of life, with targeted implementation by 2027. In furtherance of this national AI policy, regulatory authorities have initiated efforts to develop and refine the applicable legal framework, including the drafting of Thailand’s first unified AI legislation. Pending the composing and enactment of such comprehensive legislation, sector-specific regulators have proactively issued guidelines applicable to regulated entities within their respective jurisdictions, including financial institutions, banks, insurance companies, securities and derivatives business operators, and digital asset service providers. Concurrently, cross-sectoral regulatory bodies, notably the Personal Data Protection Committee (PDPC) and the National Cyber Security Agency (NCSA), have promulgated guidelines applicable to all business operators within their regulatory purview. While unified AI legislation has not been enacted, the design, development and use of AI in Thailand in various industries is still subject to existing sector-specific legislation. National AI policy The Thai cabinet approved the Thailand National AI Strategy and Action Plan (2022-2027) in July 2022, aiming to establish an AI development and application ecosystem by 2027. The strategy is built around five pillars: Preparing social, ethical, legal and regulatory readiness for AI; Developing national infrastructure; Increasing human capability and AI education; Driving AI technology and innovation; and Promoting AI adoption in public and private sectors. The above-mentioned national AI committee, under the National Digital Economy and Society Committee (NDESC), was established in August 2022, chaired by the prime minister. Comprehensive legislation Following the national AI strategy, the government has been developing comprehensive AI legislation to govern and promote AI adoption in Thailand. The first set of draft legislation consists of two laws. First, the draft Royal

In March 2026, the Myanmar Investment Commission (MIC) introduced two regulatory updates affecting investors planning new investments or implementing MIC-approved projects. Minimum Investment Conditions for Tax Incentives MIC Notification No. 1/202 clarifies the minimum conditions for investments in promoted sectors to qualify for tax exemptions or relief under the Myanmar Investment Law. The notification establishes the following requirements: Investors must contribute at least 35% of the total investment amount in cash, as reflected in the relevant proposal or endorsement application. Where an investment involves a foreign loan, the investor must obtain approval from the Central Bank of Myanmar, together with a loan repayment schedule, and provide evidence that both the foreign loan proceeds and the capital contribution have been remitted in cash through an authorized dealer bank. Chinese Yuan Accepted for Investment Capital The MIC also issued Investment News Bulletin No. 1/2026, confirming that Chinese yuan (CNY) is now accepted as foreign investment capital for applications for MIC permits and endorsements, in addition to US dollars (USD). Investment funds contributed in CNY may be remitted through banks authorized to deal in foreign currency in CNY, following the same process currently applied to investments made in USD. These developments may affect how foreign investment capital is structured and remitted, as well as the availability of tax incentives for investments under the MIC framework.

Thailand’s Board of Investment (BOI) now requires data center projects to demonstrate measurable benefits for local workforce development, R&D, SME capability, and domestic supply chains to qualify for corporate income tax (CIT) exemptions. BOI Notification No. Por. 3/2569, issued on February 6, 2026, updates the requirements for projects seeking promotion under BOI category 8.2.1 (data centers). All data center projects must now submit and implement plans covering development of Thai human resources and domestic supply chain support before benefiting from any CIT exemption. Human Resources Development Plan The BOI seeks to promote local talent development beyond basic training. Plans must include the following elements: Training for data center design, construction, and operations targeting vocational students, engineering and ICT undergraduates and postgraduates, and energy and building personnel in Thailand. Joint curricula with Thai universities and technical institutes. Collaborative R&D with Thai nationals or institutions in areas including AI, resource allocation, high-performance computing, and data center hardware and systems. Thai SME upskilling in electrical and energy systems and IT services. Domestic Supply Chain Support Plan Plans must demonstrate knowledge transfer in design, construction, cooling, security, and power and water management. Projects must also include usage or installation of domestically manufactured equipment or engage specialist domestic entities. Criteria for BOI Evaluation The BOI will assess data center operators’ eligibility for CIT incentives based on two criteria: Scale requirement: Training and joint-curriculum initiatives must reach a total participants equal to at least 10 times the project headcount and run for the duration of the CIT incentive. If this threshold is not met, the applicant must also implement continuous R&D or SME skills-development plans throughout the incentive period. Substantiality test: Supply-chain plans must be substantive, meet industry standards, and show measurable development of the domestic digital and data center supply base. To ensure compliance, the BOI will conduct two-stage verification. Before using CIT exemptions, applicants must provide evidence

Myanmar has introduced a comprehensive new regulatory framework for alcoholic beverages that will impose stricter controls on production, distribution, advertising, and sales. On March 7, 2026, the National Defence and Security Council issued a new Excise Law (NDSC Law No. 13/2026), repealing the Excise Act of 1917. The law, which has not yet entered into force, will take effect on a date to be specified in a separate notification—likely within this year. The new Excise Law establishes clearer definitions, introduces multiple categories of excise licenses and permits, and significantly expands prohibitions and compliance obligations for businesses operating in the alcohol sector. Many operational details will be clarified through implementing rules and notifications. Scope and Definitions The new law defines “excise” to cover alcoholic liquor and excisable articles. Alcoholic liquor is broadly defined as any liquid containing more than 0.5% ethyl alcohol, including beer, wine, toddy sap, fermented liquor, and any other liquid declared as alcohol by notification of the relevant ministry, excluding denatured alcohol. Alcoholic liquor is further categorized into country liquor, foreign liquor, and international‑standard domestically produced liquor. Excise Licensing The law also introduces a more detailed licensing regime. The following types of liquor excise licenses are available: Production Production of value-added products Bottling Distribution Sales Other excise‑related businesses designated by General Administrative Department (GAD) notification The GAD will prescribe the licensing fees, requirements, and conditions for each category through notifications issued with the approval of the Ministry of Home Affairs. The GAD may also, with the approval of the Ministry of Home Affairs, prescribe quantities and volumes of alcoholic beverages that may be possessed without a liquor license. No such prescribed quantities have yet been issued. Holders of excise licenses for manufacturing, production of value-added products, or bottling must obtain approval from the relevant government department or organization certifying that the alcoholic beverage is suitable for consumption. Excise License Eligibility The following

Thailand’s Electronic Transactions Development Agency (ETDA), which describes itself as a “co-creation regulator” working collaboratively with industry rather than imposing top-down rules, has unveiled its regulatory roadmap for digital platform businesses under the Royal Decree on Digital Platform Service Businesses B.E. 2565 (2022). The 2026 regulatory approach is guided by three core principles—“practicable, verifiable, shared responsibility”—aimed at elevating digital services to be safe, transparent, and fair. These principles inform ETDA’s 2026 priorities, which focus on three key dimensions: product and service standards on platforms, fair competition and fee transparency, and online fraud prevention. Product and Service Standards ETDA’s 2026 agenda addresses product and service standards across several platform categories: Online marketplace platforms. The Notification on Additional Measures for Online Marketplace Platforms under Section 18(2) came into force on December 31, 2025, designating 21 marketplace platforms that must verify products and merchants. Among other obligations, covered platforms must remove or suspend substandard products under the “notice and take down” principle. The ETDA has collaborated with the Food and Drug Administration and the Thai Industrial Standards Institute to develop inspection manuals and coordinate compliance procedures. Social commerce. The ETDA is preparing a new notification under Section 18(2) specifically targeting social commerce platforms with sales support functions, aiming to align regulation with evolving digital market conditions. Ride sharing. Since the postponement of the deadline to comply with the ETDA’s notification on ride-sharing platforms to March 31, 2026, the ETDA has supported drivers in registering with the Department of Land Transport through the Driver Verify registration system, which has already issued certifications to approximately 27,900 riders. The ETDA is also examining structural issues relating to appropriate insurance packages, motorcycle engine capacity expansion, and fair leasing fees and contract transfer costs in coordination with the Department of Land Transport, the Office of Insurance Commission, the Bank of Thailand, and

Thailand’s Personal Data Protection Committee (PDPC) has launched a public consultation period to gather input for a forthcoming set of guidelines under the country’s Personal Data Protection Act (PDPA). This initiative follows the PDPC’s issuance of guidelines on consent and notification requirements in September 2022. The main consultation period, using an online questionnaire to gather feedback, runs until March 23, 2026. In addition, an interview-style online session for private-sector participants was held on March 17, and a two-day in-person event will be held on April 1–2—this is already fully booked and  walk-ins will not be accepted, but the session will be livestreamed on the PDPC’s Facebook page. The PDPC will use the public feedback to design draft guidelines that accurately reflect the operational realities of both public and private organizations, after which the guidelines will be shared with the public. Consultation Scope The PDPC has identified six priority areas for which upcoming guidance may be issued: Legal bases for processing: The online questionnaire assesses respondents’ understanding of consent requirements and seeks views on priority issues, such as explanations of the legal bases and considerations for selecting an appropriate legal basis depending on the nature of the processing activity. Security measures and data breach notification: The questionnaire examines respondents’ understanding of data breach reporting and security measure obligations. Topics proposed for inclusion in the guidelines include data breach prevention measures, incident response plans, risk assessment methods, and reporting procedures. Data protection officers: Respondents are invited to share their expectations regarding the DPO’s role and their experiences in contacting a DPO. The survey also asks respondents to identify priority issues, such as response timeframes for data subject requests and complaint procedures. Marketing and direct marketing: The online questionnaire seeks input on preferred topics for guidance, including individuals’ rights to refuse marketing communications, mechanisms for withdrawing consent, and methods for

Thailand’s Office of Insurance Commission (OIC) has introduced comprehensive group-wide supervision requirements for insurers operating within corporate groups. Published on February 26, 2026, in two separate notifications in the Government Gazette, the new rules establish parallel frameworks for life and non-life insurance companies. Both notifications take effect on July 1, 2026, and impose significant new requirements on insurance business groups. Affected insurers should begin reviewing their group structures, governance frameworks, and risk management systems now to ensure timely compliance. The notifications aim to ensure that group-level operations are orderly, stable, and reliable, and prevent the accumulation of systemic risk that could undermine public confidence in the insurance sector. Both notifications share a substantially parallel structure and require insurers to assess and manage the financial position, risk exposure, reliability, and corporate governance of their entire insurance business group on a comprehensive and ongoing basis. The regulations introduce definitions for several key terms. An “insurance business group” encompasses the insurer together with its ultimate parent company, parent companies, subsidiaries, and related companies. The “head of the insurance business group” is the entity responsible for overseeing group-wide supervision, operations, and governance. An “ultimate parent company” is one that exercises control without itself being controlled by another entity. Key Requirements The notifications establish the following core obligations for insurers: Group structure and shareholding reporting: Insurers must report the organizational chart and shareholding structure of their insurance business group—covering the ultimate parent company, parent companies, subsidiaries, and related entities—to the OIC registrar by June of each year, and whenever material changes occur. The regulations prescribe specific thresholds for determining when shareholding proportions constitute control. Corporate governance standards: Board members, executives, and authorized persons of the ultimate parent company or parent company must not be disqualified (e.g., bankrupt individuals, persons convicted of property-related fraud, or persons removed from directorship for misconduct),