Tilleke & Gibbins has contributed the Cambodia, Myanmar, Thailand, and Vietnam chapters to Data Protection and Cybersecurity Regulation in Southeast Asia, a wide-ranging guide published by Drew Network Asia (DNA). The resource provides a comprehensive overview of data protection and cybersecurity laws across the region, offering practical insight into compliance requirements and regulatory developments affecting organizations that handle personal data or operate digital services in Southeast Asia. The guide begins with a regional overview, including the broader ASEAN context and cooperation initiatives. Jurisdiction-specific chapters follow a consistent structure—covering data privacy and governance obligations, security requirements and breach notification, outsourcing and cross-border data transfers, and broader accountability and compliance measures. This format allows readers to compare regulatory approaches across markets such as Brunei, Indonesia, Malaysia, the Philippines, Singapore, and others. In addition to the country chapters, the publication addresses cybersecurity and privacy engineering challenges, providing guidance for organizations and outlining obligations applicable to data controllers, processors, and intermediaries. A dedicated section on data breach management across ASEAN examines notification requirements, response considerations, and practical steps for managing incidents in a regional or global context. The guide is intended to serve as a practical reference, and the authors note that specific legal requirements may vary depending on sector, processing activity, or evolving legislation. Readers seeking more detailed advice can contact the practitioners listed in each chapter. The full guide is available for download using the button below or directly from the DNA website.

2025年1月6日，越南政府颁布了第05/2025/ND-CP号法令（“第05号法令”），对《环境保护法》实施细则的第08/2022/ND-CP号法令进行了修订和补充。第05号法令自颁布之日起立即生效，并对适用制造商和进口商的扩展生产者责任（“EPR”）规定进行了多项调整，明确了其在废弃产品和包装的回收与处理方面的义务。（请参阅我们之前关于越南EPR规定的文章。） 以下是第05号法令中的若干关键修订内容。 适用扩展生产者责任（EPR）规定的主体 在第08号法令下，回收责任仅适用于法定清单所列产品和包装的制造商及进口商。第05号法令扩大了适用范围，将对越南受监管产品和商品的质量和标签承担法律责任的主体亦纳入EPR监管体系。 第05号法令延续了第08号法令的基本要求，即凡生产或进口法律规定产品和包装的制造商和进口商，均须履行回收义务或支持废弃物处理活动。然而，第05号法令调整了必须回收或进行废弃物处理的产品及包装清单，并新增了适用的产品类别、包装类型及回收方式。 值得注意的是，可充电电池（包括用于车辆及电子电器设备的电池）已被新增至受监管产品清单，而自走式车辆及施工机械则被从清单中移除。 第05号法令进一步优化了针对不同类型产品和包装的回收方式，并取消了对回收过程中最低回收质量的硬性要求。此举使得制造商和进口商在选择适用于越南实际回收条件的方式时具备更大的灵活性。 第05号法令对免除回收及废弃物处理义务的适用情形作出修订，并明确规定，年产品销售收入低于300亿越南盾的包装制造商和进口商可免除回收责任。相较于此前规定，本次修订提高了进口商适用豁免的门槛。此外，第05号法令新增了一项针对自行收集并重复使用包装的制造商的豁免规定。具体而言，若制造商自行收集并重复使用包装并将其重新投放市场，且收集及再利用率达到或超过法律规定的强制回收率，则可免除回收及废弃物处理义务。第05号法令的上述修订对越南EPR制度的执行和适用范围产生了重要影响。相关企业应密切关注并遵循最新法规要求，以确保合规运营。 主管机关 此前，调整并发布各类产品和包装的强制回收率、制定单位产品和包装体积的回收成本标准（简称“Fs”，详见下文）及废弃物处理所需财务贡献的职责由越南总理负责。根据新法令，该职责已转移至自然资源与环境部部长。 Fs 的定义 第05号法令明确了计算回收成本标准（“Fs”）的两个组成部分： 一是与产品及包装的分类、收集、运输和回收相关的回收成本； 二是与监督和支持产品及包装回收责任执行相关的管理成本，管理成本固定为回收成本的2%。 此外，回收成本的估算基于调整系数（adjustment coefficient），该系数反映产品及包装的收集率及回收价值水平：收集率高且回收价值高的产品及包装，其调整系数较低；收集率低且回收价值低的产品及包装，其调整系数较高。此调整机制旨在确保回收成本的计算更符合市场实际情况，并鼓励企业提高产品及包装的可回收性。 财务贡献的截止期限 第08号法令允许制造商和进口商选择在每年4月20日前一次性全额支付废弃物处理的财务贡献至越南环境保护基金，或将付款拆分为两期。然而，第05号法令规定，财务贡献必须以单笔支付方式在每年4月20日前全额缴纳。这一变更对制造商和进口商而言具有重要影响，尤其是在Fs 正式公布后，应特别关注合规要求并及时履行付款义务。 税收激励 第05号法令在第08号法令的基础上进一步明确了税收激励的适用范围，并规定了具体的资格标准。除企业所得税优惠外，符合条件的企业还可享受出口税和进口税的豁免，以支持其在履行扩展生产者责任（EPR）义务方面的合规活动。这一扩展措施旨在降低企业在回收和废`弃物处理方面的成本，进一步鼓励可持续发展实践。 具体而言，凡是由回收和废弃物处理活动所生产的产品，若符合环境保护活动激励和支持清单的规定，并满足特定法律标准，例如生产活动符合项目运营目标或以废弃物作为生产原料的要求，则可享受出口税豁免。这一规定旨在促进资源循环利用，鼓励企业投资环保型生产模式，并加强可持续废弃物管理。 同样，进口用于废弃物处理和环境保护活动的机械及设备的项目，若符合特定条件，例如已获得环境影响评估报告审批通过或已取得环境许可证，则可享受进口税豁免。这一规定旨在降低企业在环保基础设施建设方面的成本，推动环保技术的引进与应用，并加强越南整体环境治理能力。

2025年1月31日，泰国央行（BOT）发布了一项关于负责任贷款的新通知，以取代2023年的类似通知。本次新通知提出了更新后的措施，以帮助不同情况下的债务人，并为贷款机构提供明确的实施指引，旨在解决家庭债务问题。 范围 本通知适用于包括银行及非银行金融机构（如信用卡公司、资产管理公司、持牌个人贷款提供商和小额信贷经营者）在内的从事贷款业务的服务提供者。 新规定 本通知的核心重点仍然是贷款全生命周期的管理——涵盖从信贷产品开发到法律程序及债务转让至其他债权人的各个阶段，但相较于2023年通知，本次通知提供了更明确和详尽的规定。新通知的主要修订内容总结如下： 广告标准：本通知在某些方面收紧了要求，而在其他方面则有所放宽。 更严格的要求：本通知明确规定，泰国央行对可能鼓励过度借贷的广告标语进行监管，并新增了更多不合规表述的示例（例如：“提升生活品质，先享后付”；“即使信用有问题，也可获批”）。此外，涉及多个信贷产品的广告材料应清晰列明最低和最高利率，特别是在各产品利率差异较大的情况下，以确保信息透明。 放宽的要求：对于某些营销活动，所需披露的信息有所减少。例如，在由工作人员推广贷款产品并提供免费赠品的营销活动中，服务提供者可自行决定以适当方式提供有效利率信息。此外，广告材料可仅展示强制性警示声明，而无需提供具体利率详情。 鼓励客户保持财务纪律：本通知要求服务提供者在贷款周期的各个阶段实施更精细、更广泛的工具，以影响客户行为（泰国央行称之为“引导”措施）。其中包括（1）在贷款申请前及还款期间增加引导活动，鼓励客户选择适当的还款计划和较短的贷款期限，并尽可能支付超过每期最低还款额。此外，（2）通知还要求修改关于长期债务（Persistent Debt）和债务重组措施的标准信息，使其更易理解，并明确相关条件及债务重组的优势，同时提供联系信息，以便客户获取进一步的帮助。 可负担性评估：本通知对一般可负担性评估标准提供了额外的豁免，包括以下两种情况：(1) 针对债务合并、再融资及现有信贷额度下的追加贷款，可使用客户现有或替代还款能力数据（如还款记录）进行可负担性评估；(2) 针对由家庭成员担保的债务，可将家庭成员的总收入纳入可负担性评估范围。 违约管理：“长期债务人”（Persistent Debtors, PDs）的定义已调整为涵盖在泰国央行监管体系下的个人贷款债务人（不包括产权抵押贷款和数字支付贷款），并修订了适用标准。相较于2023年通知规定的“非不良贷款（NPL）债务人”，新规定将PDs的范围扩大至逾期超过90天或三个月、且贷款设有最低分期付款条件的债务人。对于严重的PDs案件，债务人可获最长七年的还款期限延长，同时不暂停循环信贷。在债务重组方面，本通知要求服务提供者必须在账户层面而非基于整体还款能力协助债务人，并调整了预防性债务重组和困境债务重组的适用标准，以更有利于债务人。对于逾期不超过90天但出现还款困难迹象的债务人，服务提供者必须提供预防性债务重组选项；对于逾期超过90天的债务人（无论其是否属于不良贷款NPL），则必须提供困境债务重组选项。此外，在提供困境债务重组选项至少一次之前，服务提供者不得进行债务转让、合同终止或法律诉讼程序。

Importers of goods into Thailand can often reduce confusion and preempt customs disputes by proactively seeking an advance ruling on customs classification. This process, which has been possible since Customs Department Announcement No. 17/2561 in 2018, allows importers to request a ruling from Thailand’s Customs Department on the tariff classification of goods prior to importation. Obtaining an advance ruling significantly reduces risks and uncertainties in business operations. Benefits of Requesting an Advance Ruling Some of the benefits of requesting an advance ruling include: Certainty and clarity: Receiving an advance ruling helps importers know the correct tariff classification before importing, aiding in confident business planning and decision-making. Having clear information on tariff classification reduces the risk of fines or penalties due to incorrect classification. Reducing disputes: An advance ruling helps reduce disputes and delays in the customs clearance process, ensuring smooth operations. Importers will have clear evidence to confirm the correct tariff classification, reducing conflicts with customs officials. Cost management: Knowing the tariff classification in advance allows importers to accurately estimate import costs. Financial planning and cost management become more efficient, enabling businesses to better control expenses. Legal compliance: Requesting an advance ruling helps importers comply with customs laws, reducing the risk of fines or penalties. Proper legal compliance builds business credibility and reduces the risk of audits. Operational efficiency: The customs clearance process becomes faster and more efficient as customs officers can proceed based on the predetermined tariff classification. Reducing clearance time helps businesses bring goods to market more quickly. Requesting an Advance Ruling Obtaining advance rulings from the Customs Department is a simple and straightforward process that involves the following steps: Document preparation: Importers must prepare relevant documents such as purchase orders, sales contracts, price lists, or other documents indicating the goods to be imported. Complete and clear documentation helps expedite the review process. Request submission: Importers must submit

The Bank of Thailand (BOT) has published the Draft Guidelines for Digital Fraud Management, which aim to help financial service providers tackle digital fraud and ensure safety and trust in the Thai financial system. These draft guidelines, which are available for public comment until March 18, 2025, provide a comprehensive framework for financial service providers, covering prevention, detection, management, and resolution of digital fraud, as well as support for customers affected by fraud. The BOT tentatively plans to implement these draft guidelines on April 1, 2025, along with circular letters on the minimum required measures for tackling “mule accounts” (deposit or e-money accounts used as tools to receive and transfer funds obtained through the commission of any offense) and measures to strengthen Thailand’s customer due diligence and enhanced due diligence procedures. Under the draft guidelines, “financial service providers” include financial institutions and special financial institutions under the Financial Institution Business Act and payment providers under the Payment Systems Act. Commercial banks, special financial institutions, and operators of transferable e-money services must adhere to every requirement in the draft guidelines. Other financial service providers (e.g., payment providers other than operators of transferable e-money services) can implement the draft guidelines as deemed appropriate to their services, products, and service channels. Digital Fraud Management Requirements The draft guidelines establish the following key requirements: Policy and oversight. Directors and senior executives of financial service providers must set and adopt appropriate “end-to-end” fraud management policies and KPIs to manage digital fraud, covering prevention, monitoring, detection, management, resolution, and support for affected customers. Fraud management processes. Financial service providers must establish a clear framework for managing digital fraud throughout the customer lifecycle, from customer onboarding to service termination, according to industry standards at a minimum and covering at least the following processes: Know your customer (KYC) and customer due diligence (CDD): Providers must

2025年2月4日，泰国投资委员会（BOI）发布公告第 Por. 3/2568 号，调整长期居留签证（LTR Visa）的申请资格、标准及条件。新规自公告发布之日起即时生效。 LTR 签证计划旨在促进经济发展，并吸引高潜力的外国人士来泰居留。此次最新调整旨在扩大适用范围，使更多专业人才、投资者和高管能够符合申请资格，以加强泰国的外国人才储备并提升其竞争力。 此次调整主要影响 LTR 签证计划下的三个类别，即泰国远程工作专业人士（Work-from-Thailand Professionals）、全球富裕人士（Wealthy Global Citizens）和高技能专业人士（High-Skilled Professionals）。具体调整如下： 泰国远程工作专业人士（Work-from-Thailand Professionals） 此次调整对泰国远程工作专业人士类别的申请资格作出以下修改： 雇主收入要求降低：申请人所属雇主的收入要求由过去三年内累计1.5 亿美元降低至5,000 万美元。 合资格雇主范围扩大：符合条件的外国雇主现在包括以下全资子公司： 在任何国家证券交易所上市的公司；或 至少运营三年，过去三年累计收入不少于 5,000 万美元的私营企业。 取消工作经验要求：申请人不再需要满足特定的工作经验要求。 其他要求保持不变。 全球富裕人士（Wealthy Global Citizens） 此次调整取消了对申请人年收入需达到 80,000 美元的要求，其他申请条件保持不变。 高技能专业人士（Highly Skilled Professionals） 此次调整扩大了申请资格，新增职业教育或高等教育领域的讲师为符合条件的申请人，并取消了工作经验要求。 其他类别 此次 LTR 签证调整未对富裕退休人士（Wealthy Pensioners）类别作出任何变更。然而，公告扩大了 LTR 签证持有人的符合资格的受养人范围，涵盖父母及更广泛的家庭成员。

Vietnam’s Ministry of Finance has released a draft Decree on Tax Administration for E-Commerce and Digital Platforms (“Draft Decree”), introducing significant tax compliance obligations that could reshape how digital platforms, and individuals and business households conducting business through the platforms, manage their tax responsibilities. Aimed at strengthening tax enforcement, the Draft Decree requires e-commerce and digital platforms to actively track and withhold taxes from business households and individual sellers, and remit payments to tax authorities. While it has not yet been promulgated, the Draft Decree is expected to take effect on April 1, 2025, leaving platforms with a limited window to prepare for compliance. Who Is Affected by the New Tax Rules? The Draft Decree significantly broadens the tax administration scope beyond traditional e-commerce platforms to cover a wide range of digital economy participants. Specifically, the Draft Decree places direct tax-related responsibilities on two major categories (collectively, “Regulated Operators”): E-commerce and digital platforms with payment functions (e.g., platforms that process buyer payments via e-wallets, bank transfers, cards, or cash-on-delivery); and Other digital-economy players that enable e-commerce transactions, including (i) intermediary service platforms connecting service providers with consumers, (ii) digital content platforms, (iii) online advertising providers, (iv) cloud computing and data storage providers, (v) social media platforms engaged in business activities (e.g., live-stream, in-app transactions), (vi) online education, gaming, and digital entertainment platforms generating revenue from digital transactions, (vii) Vietnam-based partners of foreign digital service providers facilitating local payments for overseas platforms, and (viii) intermediary payment service providers handling financial transactions for e-commerce activities. Under the Draft Decree, Regulated Operators will be required to track, report, and enforce tax compliance for both resident and nonresident individuals and households conducting business through their platforms (“Sellers”). What New Tax Obligations Do Platforms Face? Onshore platforms For the first time, Regulated Operators will bear direct tax enforcement responsibilities. This represents a significant

The recent freeze on US foreign aid has led to the suspension of billions of dollars in foreign assistance as well as widespread layoffs at contracting organizations around the world. Under this situation, USAID-funded offices in all jurisdictions, including Cambodia, may face the challenge of determining whether they need to lay off their employees. Employers in Cambodia may take different steps in response to this and other instances of sudden financial stress in order to manage their workforce in accordance with Cambodian laws and regulations. Suspension Cambodia’s Labor Law allows employers to suspend employment contracts due to a major economic or material issue or any unexpected difficulty that results in the suspension of operations. To impose this employment contract suspension, the employer must initially submit a suspension request to the Ministry of Labor and Vocational Training (MLVT), detailing the reasons for the requested suspension. If the reasons are deemed valid and the request is approved, the suspension period cannot exceed two months. During the suspension period, the employer must continue providing accommodation for employees if this benefit is already being provided. In some circumstances, the suspension period can be extended if necessary (as happened during the COVID-19 pandemic). However, financial difficulties alone may not be a valid reason for extension. The decision is at the discretion of the MLVT labor inspectors on a case-by-case basis. Therefore, given the uncertain timeline of financial difficulties that may significantly impact the employer’s budget, suspending employment contracts might be ineffective. Mass Layoffs Under Cambodia’s Labor Law, mass layoffs due to a significant reduction in an establishment’s operation or an internal reorganization foreseen by the employer are permissible. The layoff order must be based on professional qualifications, seniority period, and family burdens of the employees. The first employees to be laid off must be those with the least professional ability, followed