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 Main Rules for Nutrition Labeling

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 businesses which provide services

On September 15, Revenue Departmental Order No. Por. 161/2566 was published, fundamentally changing how Thailand tax residents’ offshore-sourced income will be taxed. Under the order, starting from January 1, 2024, the offshore-sourced income of tax residents will be subject to Thai personal income tax (PIT) in any year that it is brought into Thailand. The purpose of this new rule is to ensure consistent tax collection practices among tax officers and to tackle tax avoidance strategies commonly used by individual taxpayers. PIT on Offshore-Sourced Income According to the resident rule in Thailand’s Revenue Code, Thailand tax residents (i.e., persons who reside in Thailand for at least 180 days in a calendar year) are subject to PIT on their domestic-sourced and offshore-sourced income. “Offshore-sourced income” is broadly defined to include income from work, business, or assets outside Thailand. Existing Practice Currently, Thailand tax residents’ offshore-sourced income is exempted from PIT if it is brought into Thailand after the calendar year in which it was earned. This exemption was adopted 28 years ago in the Revenue Department’s interpretation stated in a resolution from February 1985. This exemption by interpretation has led some Thailand tax residents to avoid PIT by simply holding their newly earned offshore-sourced income abroad temporarily and then bringing it into Thailand at a later time. Through the years, a number of tax rulings have affirmed this practice. New PIT Collection Rules for Offshore-Sourced Income Revenue Departmental Order No. Por. 161/2566 simply revokes the favorable exemption adopted under the February 1985 resolution so that the delay tactic is no longer able to succeed in avoiding tax. Starting from January 1, 2024, the offshore-sourced income of Thailand tax residents will be subject to PIT whenever it is brought into Thailand, at which time the offshore-sourced income must be declared to the Thai Revenue Department in the tax

Myanmar has issued amendments levying a new tax on nonresident Myanmar citizens’ salary income. The State Administration Council (SAC) instituted the tax by amending the Union Tax Law 2023 with Law No. 55/2023 on September 12, 2023, effective from October 1, 2023, to March 31, 2024. As defined by Myanmar’s Income Tax Law, nonresident citizens are those who reside and earn income outside Myanmar at any time during the applicable financial year. The recent amendment to the Union Tax Law levies a tax on nonresident citizens’ salary income earned abroad, as detailed below, in addition to the 10% tax on other types of income obtained abroad without deducting the tax reliefs under sections 6 and 6-A of the Income Tax Law. The tax is payable in the same currency as the income obtained. This tax on nonresidents’ salary income earned abroad can be calculated according to whichever of the two methods below yields the lowest amount of tax due: The applicable salary income tax (0% to 25%) under the Union Tax Law after deduction of allowances for the respective financial year; or A 2% tax on salary income without deducting the amount of the exemption provided by sections 6 and 6-A of the Income Tax Law. Taxpayers may also subtract the amount of foreign taxes paid from the total tax calculated under this law. Employees of an overseas company who work remotely from Myanmar and receive payment from overseas are unaffected by this amendment as they are only involved as resident citizens. Payment Process Nonresident citizens must remit taxes to the Myanmar embassy in their country either monthly, quarterly, annually, or at the time of passport renewal. Evidence of tax payment must also be presented when renewing an overseas worker identification card at the Ministry of Labour, according to current practice. For more details on Myanmar’s tax requirements,

Thailand has announced tax exemptions for issuers and holders of depositary receipts (DRs) of listed foreign securities to encourage DR transactions, create more investment products in the Thai capital markets, and promote and offer opportunities for retail investors to invest in foreign securities. The exemptions are laid out in the Royal Decree under the Revenue Code B.E. 2481 (No. 775) B.E. 2566 (Royal Decree No. 775), which came into force on August 16, 2023. DRs are certificates representing underlying foreign securities listed on a foreign exchange, but DRs are listed and traded on the Stock Exchange of Thailand (SET). Holders of a DR can receive the same benefits payable from the underlying listed foreign securities as direct holders of the listed foreign securities. According to the relevant notifications from Thailand’s Securities and Exchange Commission (SEC), DRs include the following: Certificates that confer the right to receive financial benefits equivalent or in reference to the received financial benefit from certain underlying listed foreign securities held by the certificate’s issuer; Unitized instruments having the same terms and conditions for each unit and issued by a custodian for the purpose of representing the holder’s right to claim for the deposited underlying listed foreign securities subject to the deposit agreement, or other rights as described by the custodian in the instrument. Issuance of a DR is subject to similar approval and disclosure requirements as those the SEC sets for general securities issued in Thailand. The recently announced tax exemptions for DR issuers and holders—which also apply to fractional DRs (also called DRx)—are detailed below. Corporate Income Tax Exemption Under Royal Decree No. 775, companies or registered partnerships that issue a DR in accordance with the Securities and Exchange Act B.E. 2535 (1992) (SEA) are exempt from paying corporate income tax (CIT) for income received from holding foreign securities for the purpose

Myanmar has made important amendments to its minimum wage framework by increasing the minimum compensation for workers in both the public and private sectors. Background In May 2018, the National Committee for Setting the Minimum Wage determined that all workers in Myanmar should receive a minimum wage of MMK 4,800 per day (approx. USD 2.29), equivalent to MMK 600 per hour for an eight-hour workday. This rule applied to all workers, without differentiation in location or job. Government Workers and Organizations In September 2023, the Ministry of Planning and Finance announced that daily workers in government departments and organizations are entitled to receive an additional benefit of MMK 1,000 on top of their existing daily wage, which was already MMK 4,800. Consequently, they could earn a total of MMK 5,800 per day for eight hours of work. Private-Sector Workers On October 9, 2023, the national committee announced an increase of minimum wages for employees in the private sector. According to Notification No. 2/2023, workers at private-sector employers with more than 10 employees are now entitled to minimum compensation of MMK 5,800 per day (approx. USD 2.77)—an additional MMK 1,000 per eight-hour workday over the previously established minimum wage. The changes took effect on October 1, 2023. For more details about these changes, or any aspect of employee compensation or employment law in Myanmar, please contact Tilleke & Gibbins at [email protected].

Myanmar’s Ministry of Commerce has issued the Industrial Design Rules, which set up detailed procedures and guidelines for the registration of industrial designs under the Industrial Design Law. The announcement of the rules in Notification No. 67/2023, dated September 29, 2023, is a crucial development prior to the implementation of the Industrial Design Law, whose enforcement has been pending since its enactment in 2019. The newly issued Industrial Design Rules will come into effect on the day that the Industrial Design Law is first enforced. The rules set out the substantive procedures for industrial design-related matters, including appointment of representative, examination, opposition, priority claims, and registration, as well as assignment and licensing of industrial designs. Registration Applications Once the Industrial Design Law and Industrial Design Rules come into effect, and application fees and forms are available, individuals and legal entities can file applications to register industrial designs with the Intellectual Property Department electronically, in person (including via local representative), or by post. Applicants who are not incorporated or resident in Myanmar must appoint a local representative via the required form, which must be notarized by a notary public of the country where the applicant is incorporated or resides. Application Requirements Myanmar follows the latest Locarno Classification, established by the Locarno Agreement of 1968. Applications for registration of an industrial design can be in Myanmar or English language and must include the following: Applicant’s name, address, ID number (passport or Myanmar citizenship scrutiny card number for individuals, legal incorporation ID number for entities); Notarized form appointing a local representative, if applicable; Name, nationality, and address of the creator, if applicable, using the required form; Locarno Classification and subclassification for the product associated with the industrial design; Drawn, photographic, or graphic representation of the industrial design; Indication of the product described in the Locarno Classification; Written description (up to 100 words) explaining the

2022年6月9日に麻薬法に基づく大麻工場の全部分の上場が廃止されて以来、タイでは大麻販売所が爆発的に増加している。タイ伝統代替医療省 (DTTAM) は、タイの企業に12,000以上の大麻販売所免許を発行している。免許があれば、薬局は大麻の花を合法的に販売することができる。さらに、DTTAMは、大麻の花の調達、販売、在庫に関する月次報告書を提出する際に、薬局に協力を要請している。DTTAMは、これらの報告書を提出しない薬局の販売ライセンスを停止することができる。 DTTAMの執行義務と行政行為は別として、大麻に関する法規制の制定は大幅に収束しつつあるように思われた。その理由の一つは、2023年5月14日の総選挙後のタイの新政権樹立プロセスの遅れであった。これらの遅れは、繁栄していたタイの大麻産業に水を差した。 特に、業界は生まれたばかりの大麻法の不確実性に懸念を抱いている。2023年8月11日、タイ食品医薬品局 (FDA) の麻薬取締部は、カテゴリー5 (大麻または麻植物からの抽出物のみ) に基づく麻薬の製造、輸入、輸出、流通または所持の承認申請および承認に関する規則案を掲載した。これは、新設された政府が大麻抽出物に関して実施する最初の規制となる可能性がある。DTTAMの執行活動とは異なり、タイFDAは、国内の大麻抽出物の製造業者、輸入業者、輸出業者、または販売業者にライセンスを申請するよう要請している。タイFDAは当局として、以下の場合にのみライセンスの付与を検討する。 医療上の利益のため; 商業上又は工業上の利益のため; 医学上又は科学上の分析又は研究のため;及び 麻薬関連犯罪の予防及び鎮圧のための政府の使用。 しかしながら、現在は5年間の制限期間が設けられており、大麻抽出物の輸入は上記リストのケース3と4に制限されている。 また、ライセンスを申請する法人にはいくつかの注目すべき制限がある。 法人はタイの法律に基づいて法人登録を取得しなければならない; 法人を拘束する授権された署名者 (授権された取締役) は20歳以上のタイ国籍を有していなければならない; 法人が有限会社である場合は、タイの株主が株式総数の51%以上を保有していなければならない;その他のカテゴリーの法人の場合は、パートナーの2/3以上がタイ国籍でなければならない;そして 法人はタイに物理的なオフィスを持つ必要があります。 これらの制限は、国内と輸出の両方の目的で大麻の抽出とCBD/THCの調製に従事する大麻事業者に影響を与える可能性があります。規制が明文化されたとおりに実施される場合、事業者は法人の構造を慎重に見直す必要があります。   詳細については、規制担当ディレクターのDr.Attachai Homhuan (attachai.h@tilleke) までお問い合わせください。   備考：本和文は英文記事を翻訳したものです。原文については、以下のリンクをご参照ください:  https://www.tilleke.com/insights/new-developments-in-thailands-cannabis-law/