Latest Law update at October 2025
Amendment to the Labor Protection Act / Extension of the 7% VAT Rate
New Law Update
Latest Law Update
| No. | Issuing Authority | Subject | Announcement date | Effective date |
|---|---|---|---|---|
| 1 | Revenue Department | Royal Decree No. 798 (B.E. 2568/2025) issued under the Revenue Code regarding tax exemptions Subject: Tax measures to promote the use of electric vehicles in large-scale commerce |
5 Sep 2025 | 10 Sep 2025 |
| 2 | Revenue Department | Revenue Department Director-General Notification (No. 56) Subject: Criteria, procedures, and conditions for debts subject to the process under the policy for promoting the transfer of collateral for repayment of debts under Royal Decree No. 721 (B.E. 2564/2011) |
10 Sep 2025 | 2 Oct 2025 |
| 3 | Revenue Department | Royal Decree No. 799 (B.E. 2568/2025) under the Revenue Code regarding VAT reduction Subject: Extension of the VAT reduction period until 30 September 2026 |
13 Sep 2025 | 1 Oct 2025 |
| 4 | Revenue Department | Revenue Department Notification (No. 307) Subject: List of research and development service providers |
19 Sep 2025 | 1 Jul 2025 |
| 5 | Revenue Department | Revenue Department Director-General Notification No. 461 on Income Tax Subject: Criteria, procedures, and conditions for income tax exemption for high-skilled workers in STEM fields |
22 Sep 2025 | 22 Sep 2025 |
| 6 | Customs Department | Customs Notification No. 170/2568 Subject: Criteria and procedures for customs duty reduction or exemption under Section 12 of the Customs Tariff Decree B.E. 2530 (1987) (Issue No. 6) |
24 Sep 2025 | 24 Sep 2025 |
| 7 | Customs Department | Customs Notification No. 171/2568 Subject: Procedures for carrying out customs clearance at border railway stations for goods imported via rail |
24 Sep 2025 | 12 Sep 2025 |
| 8 | Customs Department | Customs Notification No. 175/2568 Subject: Customs clearance procedures for bonded zones related to the defense industry |
29 Sep 2025 | 29 Sep 2025 |
| 9 | Customs Department | Customs Notification No. 176/2568 Subject: Types of high-risk goods to be stored and managed in bonded warehouses |
29 Sep 2025 | 14 Oct 2025 |
| 10 | Custom Department | Ministry of Commerce Notification (No. 3) Subject: Specifying used cars as prohibited or restricted import items |
16 Sep 2025 | 19 Sep 2025 |
| 11 | Ministry of labour | Ministry of Labor Notification Subject: Work permits for foreigners residing in controlled zones based on Cabinet Resolution dated 26 August 2025 |
5 Sep 2025 | 1 Oct 2025 |
| 12 | Bank of Thailand | Notification of Bank of Thailand No. 35/2568 Subject: Permission for banks to conduct factoring business |
3 Sep 2025 | 17 Sep 2025 |
| 13 | Bank of Thailand | Notification of Bank of Thailand No. 36/2568 Subject: Permission for banks to acquire or purchase debts |
3 Sep 2025 | 17 Sep 2025 |
| 14 | Bank of Thailand | Notification of Bank of Thailand No. 37/2568 Subject: Permission for banks to conduct risk participation business |
3 Sep 2025 | 17 Sep 2025 |
| 15 | Bank of Thailand | Notification of Bank of Thailand No. 47/2568 Subject: Supervisory standards for exercising information transmission rights by service users with financial institutions |
25 Sep 2025 | 31 Oct 2025 |
Scope of review: Revenue Department, BOI, Customs Department, Ministry of Finance, IEAT, Immigration Bureau, Ministry of Labor, Labor Welfare and Protection Committee, Ministry of Commerce, Ministry of Defense, Ministry of Agriculture and Cooperatives, Ministry of Transport, Ministry of Natural Resources and Environment, Ministry of Energy, Ministry of Industry, Ministry of Interior (business-related matters only), Bank of Thailand, Ministry of Digital Economy and Society.
Interesting News
1.Draft of Amendment to the Labor Protection Act
A draft amendment to the Labor Protection Act (not yet published in the Royal Gazette) has been announced. Major amendments include extensions to maternity leave, childcare leave, and related
provisions:
- 1) Application of the Labor Protection Act to workers employed by government agencies, state enterprises under the Labor Relations Act, and state-owned organizations.
- 2) Extension of maternity leave from 98 days to 120 days, and extension of paid leave from 45 days to 60 days.
- 3) Additional 15 days of leave for caring for newborns or in cases of sickness, in addition to maternity leave.
- 4) Fathers will also be entitled to up to 15 days of childcare leave.
- 5) For the leave under items 3 and 4, employers must pay 50% of normal wages.
2.Extension of the 7% VAT Rate
Royal Decree No. 799 (B.E. 2568/2025) issued under the Revenue Code regarding the reduction of VAT
A Royal Decree has been issued extending the application of the 7% VAT rate.
- Effective date: 1 October 2025
- Prescribe:
- “For VAT under Section 80 of the Revenue Code arising from 1 October 2017 to 30 September 2026,
VAT on the sale of goods, provision of services, or importation shall be collected at 6.3%.”
(When inclusive of local taxes, this results in an effective VAT rate of 7%.)
Under the Revenue Code, the statutory VAT rate is 10%. However, this rate may be reduced through RoyalDecree, and Thailand has repeatedly maintained the effective rate at 7% through annual extensions up to the present.