International Business Consultancy IBC 法律金融會計事務所 IBCFirm 泰國中文律師

23/05/2026

泰國要求社群媒體平台強制驗證廣告主身份

根據泰國電子交易委員會於 2026 年 5 月 5 日在政府公報發布的《社群媒體服務提供者科技犯罪防制措施公告（第2號）》，為了防範詐欺與騙局等科技犯罪，線上社群媒體平台服務提供者於刊登廣告前，將必須對所有付費廣告主進行身分驗證。該公告將於發布後 180 天（即 2026 年 11 月 1 日）起正式生效。

該法規引入「認識廣告主」（KYA）框架，類似於金融領域中的「認識客戶」（KYC）機制。該公告要求社群媒體提供者在驗證廣告主時，必須使用以下任一方法：
1. 基於文件的驗證：審查政府核發的身分文件（例如：國民身分證、護照或法人登記證明書），交叉比對廣告主與該身分文件之間的關聯（例如：與附有照片的身分證件進行人臉比對），並確保身分文件可透過可靠來源核實。
2. 數位身分驗證：使用保證等級不低於電子交易委員會所規定之身分驗證系統。

若廣告主於過去一年內已完成驗證，則無需重新驗證。該驗證之有效期間為一年。此外，平台必須蒐集並保存廣告主資訊，包括全名（自然人或法人）、身分識別號碼及聯絡資料（地址、電話號碼），保留期間自廣告服務開始起，且於廣告關係終止後至少保存九十日。上述義務亦適用於第三方付款人，例如廣告代理機構。

泰國更嚴格的監管作法，反映出其對線上詐騙、虛假投資推廣，以及日益猖獗的跨境詐騙活動的高度關切；這些詐騙活動愈來愈多依賴社群媒體廣告系統來鎖定消費者。透過要求在刊登廣告前進行身分驗證，泰國政府旨在大幅提高詐騙者透過線上社群平台匿名運作的難度。

新的規範預期將對在泰國營運的社群媒體公司及數位廣告平台產生重大合規義務。業者需在180天的實施期間內，建立使用者導入程序、身分驗證系統，以及安全的資料保存機制。同時，蒐集與儲存身分證明文件及生物辨識資訊等敏感個人資料，也可能在泰國《個人資料保護法》（PDPA）之下引發額外的合規問題，包括對合法基礎、目的限制、資料安全及資料主體權利的要求。在泰國境外儲存驗證資料的平台，必須確保對敏感個人資料的國際傳輸提供足夠的保護措施。

線上平台應該評估他們是否屬於「線上社群媒體服務提供者」的範圍，並識別他們的哪些廣告主類別受制於身分驗證要求。受影響的平台應該評估他們目前的廣告主驗證能力、找出合規差距，並開始設計技術解決方案和營運流程，以確保在 2026 年 11 月法規生效前準備就緒。

Thailand Mandates Advertiser Identity Verification
for Social Media Platforms

Under the new Notification on Measures for Prevention of Technology Crime for Online Social Media (No. 2), which aims to prevent technology crimes such as fraud and scams, published by the Electronic Transactions Commission in the Government Gazette on 5 May 2026, online social media platform providers will be required to verify the identity of all paying advertisers before advertisements can be published. The notification takes effect 180 days after publication (i.e., on November 1, 2026).

The regulation introduces a “Know Your Advertiser” (KYA) framework similar to know-your-customer (KYC) measures used in the financial sector. The notification requires social media providers to use either of the following methods when verifying advertisers:
1. Document-based verification: Examine government-issued identity documents (e.g., national ID, passport, or juristic person registration certificate), cross-check the connection between the advertiser and the identity documents (e.g., facial comparison with photo ID), and ensure that the identity documents are verifiable against reliable sources.
2. Digital identity verification: Use an identity verification system with a level of assurance no lower than that prescribed by the Electronic Transactions Commission.

If an advertiser has already been verified within the last year, re-verification is not required. Verification remains valid for one year. In addition, platforms must collect and retain advertiser information, including full name (individual or legal entity), identification numbers and contact details (address, phone number), from the start of the advertising service and for at least 90 days after the advertising relationship ends. These obligations also extend to third-party payers, such as advertising agencies.

Thailand’s tighter approach reflects growing concern over online fraud, fake investment promotions, and cross-border scam operations that increasingly rely on social media advertising systems to target consumers. By requiring identity verification before advertisements can be placed, the Thai government aims to make it significantly harder for scammers to operate anonymously through online social media platforms.

The new requirements will likely create significant compliance obligations for social media companies and digital advertising platforms operating in Thailand. Businesses will need to establish onboarding procedures, identity authentication systems, and secure data-retention measures within the 180-day implementation period. At the same time, the collection and storage of sensitive personal data, such as identification documents and biometric information, may raise additional compliance concerns under Thailand’s Personal Data Protection Act (PDPA), including requirements for lawful basis, purpose limitation, data security, and data subject rights. Platforms storing verification data outside Thailand must ensure adequate safeguards for international transfers of sensitive personal data.

Online platforms should assess whether they fall within the scope of “online social media service provider” and identify which categories of their advertisers are subject to the identity verification requirements. Affected platforms should evaluate their current advertiser verification capabilities, identify compliance gaps, and begin designing technical solutions and operational processes to meet the November 2026 effective date.

please refer tohttps://ratchakitcha.soc.go.th/documents/113758.pdf for the original publication

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03/05/2026

跨境業務在泰國的法律風險防範

• 泰國對外國跨境業務的屬地管轄權
• 嚴格執行特定監管執照（證券交易法）
• 金融業務強制公司設立要求

對於跨國營運的外國企業而言，普遍存在一項誤解，即如果客戶、資產和資金流完全位於泰國境外，該企業便不受泰國法律管轄。然而，最高法院第 14979/2558 號判決打破了這一迷思。在此案件中，七名外籍人士在泰國設立辦公場所擔任電話經紀人，遊說澳洲和紐西蘭的投資者交易美國證券。他們主張自己並未在泰國經營業務，因為沒有任何資金流入泰國經濟體系，且所有交易的證券均位於境外。

最高法院裁定，利用泰國領土作為「實質行為發生地」以聯繫和遊說客戶，已充分構成「在泰國境內經營證券業務」，無論資金或資產位於何處。儘管被告在一般的《外商營商法》獲得豁免，惟仍依特別法即《證券交易委員會法》(SEC Act)被認定有罪。由於他們未依法設立有限公司且未取得法定必要之營業執照，最終被判處未予緩刑的嚴厲之有期徒刑和高額罰款。這凸顯了泰國政府嚴格維護經濟穩定和全球信譽的決心。

為了防止嚴重的刑事和民事責任，跨境企業必須進行全面的法律盡職調查，而非僅依賴一般法律的豁免。如果營運據點位於泰國境內，企業必須遵循相關之特別法規範。投資者不應以非正式的方式營運，而必須建立適當的合法架構以安全地進入市場：

• 屬地管轄權合規： 確保任何以泰國為營運據點的業務嚴格遵守泰國法律，即使目標客戶和資產完全在國外。
• 特定監管執照： 針對金融、證券或保險等高度監管行業，在開始營運前，必須直接向相關監管機構（如 SEC 或財政部）取得強制性執照。
• 強制性公司設立： 如果特定行業法律要求，應將企業嚴格註冊為「有限公司」或「公眾有限公司」，並避免以未登記之非正式合夥形式從事營運，以免該營運行為自始即屬違法。
• 全面的法律盡職調查： 同步分析重疊的法規。在《外商營商法》等主要法律下獲得限制豁免，並不能保證在其他特定監管框架下享有豁免權。

Legal Risk Prevention for Cross-Border Operations in Thailand

• Territorial Jurisdiction over Foreign Cross-Border Operations
• Strict Enforcement of Specific Regulatory Licensing (SEC Act)
• Mandatory Corporate Formation for Financial Businesses

For foreign businesses operating cross-border, there is a common misconception that if clients, assets, and financial flows remain entirely outside Thailand, the enterprise is exempt from Thai law. However, Supreme Court Judgment No. 14979/2558 dispels this myth. In this case, seven foreign nationals established an office in Thailand to act as tele-brokers, persuading investors in Australia and New Zealand to trade US securities. They argued they were not operating a business in Thailand because no funds entered the Thai economy and all traded securities were located abroad.

The Supreme Court ruled that utilizing Thai territory as an operational base—the "Place of Substantial Act"—for contacting and persuading clients fully constitutes "operating a securities business in Thailand," regardless of where the money or assets are located. While the defendants were exempt under the general Foreign Business Act, they were found guilty under the specific Securities and Exchange (SEC) Act. Because they failed to register as a limited company and lacked the mandatory licenses, they received severe, un-suspended prison sentences and hefty fines. This emphasizes the State's strict commitment to maintaining economic stability and global credibility.

To prevent severe criminal and civil liabilities, cross-border enterprises must conduct comprehensive legal due diligence rather than relying solely on exemptions from general laws. If an operational hub is situated within Thailand, businesses must adhere to specialized regulations. Instead of operating informally, investors must secure the appropriate legal structures to enter the market safely:

• Territorial Jurisdiction Compliance: Ensure any business utilizing Thailand as an operational base strictly follows Thai laws, even if target clients and assets are completely abroad.
• Specific Regulatory Licensing: Obtain mandatory licenses directly from relevant regulatory authorities (e.g., SEC or Ministry of Finance) for highly regulated sectors like finance, securities, or insurance prior to commencing operations.
• Mandatory Corporate Formation: Register the business strictly as a "limited company" or "public limited company" if mandated by specific industry laws, avoiding informal unregistered partnerships which render the operation immediately unlawful.
• Comprehensive Legal Due Diligence: Analyze overlapping statutes concurrently. Escaping restrictions under a primary law like the Foreign Business Act does not guarantee immunity under other specific regulatory frameworks.

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18/04/2026

稅務合規與BOI投資優惠：泰國外國投資者必備指南

• 嚴格解釋離岸帳戶的 BOI 免稅優惠
• 稅務局延長稅務審查期限的權限
• 風險防範：實質重於形式及立即更正

對於在泰國營運的跨國公司而言，擁有泰國投資促進委員會（BOI）頒發的投資促進證書並不自動保證所有企業收入均可免稅。最近的一件最高法院判決（第6447/2560號）強調了對離岸銀行帳戶產生利息收入之免稅優惠的嚴格解釋。法院對一家促進公司作出了不利裁決，該公司聲稱外國客戶直接匯款至其離岸帳戶所產生的利息應享有免稅優惠，惟遭法院駁回。

最高法院確立了一項嚴格原則，即符合 BOI 免稅條件的利息必須直接來自於「將泰國促進業務產生的營運資金存入銀行」。由於該公司從未將營運資金從泰國轉移到該離岸帳戶，因此該利息不符合免稅條件。這確立了一個關鍵的先例：允許國際客戶直接將款項匯入離岸帳戶或許方便，但這會給公司帶來沉重的舉證責任，並可能導致立即喪失稅收優惠。

此外，該裁決明確闡釋了稅務局調查逃稅的權限。如果有合理的懷疑，稅務局局長可以合法地將稅務審計的調卷期間從標準的2年延長（最長可達5年）。法院還駁回了該公司減少罰款和滯納金的請求，指出該公司在過去幾年曾因完全相同的事項接受過審計，卻仍執意申報錯誤之稅額。這被視為蓄意逃稅，而非單純對法律的誤解。
為了防止嚴重的法律和財務風險，外國投資者必須確保其跨境現金管理嚴格合規。強烈建議國際客戶透過在泰國註冊的金融機構匯款，以清楚地證明資金流向。此外，如果公司經稅務局核定補稅，必須立即更正其後續年份的會計流程。最後，優先考量經濟實質而非文件形式，並為關鍵人員提供全面的稅務法律培訓，是保障公司法律地位的必要步驟。

Tax Compliance and BOI Privileges: Essential Guidelines for Foreign Investors in Thailand

•Strict Interpretation of BOI Tax Exemptions for Offshore Accounts
• Revenue Department's Authority to Extend Tax Audit Periods
• Risk Prevention: Substance Over Form and Immediate Rectification

For multinational corporations operating in Thailand, holding a Board of Investment (BOI) promotion certificate does not automatically guarantee that all corporate income is tax-free. A recent Supreme Court Judgment (No. 6447/2560) highlighted the strict interpretation of tax exemptions regarding interest income generated from offshore bank accounts. The court ruled against a promoted company that claimed tax exemptions on interest earned from an offshore account where foreign customers transferred payments directly.

The Supreme Court established a strict principle that interest eligible for BOI tax exemption must derive directly from "depositing working capital generated by the promoted business in Thailand into a bank." Because the company had never transferred working capital from Thailand to that offshore account, the interest failed to meet the conditions. This sets a critical precedent: allowing international clients to remit payments directly into offshore accounts may be convenient, but it places a heavy burden of proof on the company and can result in the immediate forfeiture of tax privileges.

Furthermore, the ruling clarified the Revenue Department's authority to investigate tax evasion. If there is reasonable suspicion, the Director-General can legally extend the summons period for a tax audit beyond the standard 2 years (up to 5 years). The court also denied the company's request to reduce penalties and surcharges, noting that the company had been audited on the exact same issue in previous years but stubbornly continued to file incorrect returns. This was viewed as intentional tax evasion rather than a simple misunderstanding of the law.

To prevent severe legal and financial risks, foreign investors must ensure strict compliance in their cross-border cash management. It is highly recommended that international clients remit payments through financial institutions registered in Thailand to clearly demonstrate the money trail. Additionally, if a company is assessed by the Revenue Department, it must immediately rectify its accounting processes for subsequent years. Finally, prioritizing economic substance over document formality and providing comprehensive tax legal training for key personnel are essential steps to safeguard the company's legal position.

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15/04/2026

Legal Protection and Risk Management for Foreign Real Estate Investors in Thailand
外國投資者在泰國房地產的法律保護與風險管理

• Validity of Land Purchase Agreements by Foreign Nationals
• Legal Status of Foreign Investors in Embezzlement Cases
• Risk Prevention: Avoid Nominees and Use Legitimate Channels
• 外籍人士簽署土地買賣協議的法律效力
• 外國投資者在侵占案件中的法律地位
• 風險防範指南：避免人頭代持並善用合法途徑

Supreme Court Judgment No. 2744/2562 establishes a paramount precedent in protecting the rights of foreign nationals and preventing Thai citizens from exploiting legal loopholes to commit fraud. The judgment integrates principles of Land Law and Criminal Law to address issues involving land purchase agreements and the embezzlement of funds by agents.
最高法院第2744/2562號判決在保護外國公民權利及防止泰國公民利用法律漏洞進行詐欺方面，確立了至關重要的先例。該判決結合了土地法與刑法原則，以解決涉及土地買賣協議和代理人侵占資金的爭議。

Under Thai Land Law, foreign nationals are not absolutely deprived of the right to land ownership. They retain the statutory right to dispose of land within a specified period even if permission to own it is denied. Consequently, a land purchase agreement entered into by a foreigner is not considered a void juristic act, and the foreigner possesses the legal capacity to establish a valid contract with the seller.
根據泰國《土地法》，外國公民並未被絕對剝奪土地所有權。即使未獲准擁有土地，他們仍保留在特定期限內依法處分土地的權利。因此，外國人簽訂的土地買賣協議不被視為無效的法律行為，外國人具備與賣方建立有效合約的法律能力。

In cases of embezzlement, the court applies the principle of "Separation of Liabilities." While failing to seek proper land ownership permission is an administrative issue, the act of a Thai agent misappropriating an investor's funds constitutes a criminal offense. The foreigner is legally recognized as an "Injured Person" under the Criminal Procedure Code and has the rightful authority to file a criminal complaint.
在侵占案件中，法院採用「責任分離」原則。雖然未依法申請土地所有權許可屬於行政問題，但泰國代理人挪用投資者資金的行為已構成刑事犯罪。外籍人士依法被認定為《刑事訴訟法》下的「受害人」，擁有依法提起刑事告訴的合法權利。

To mitigate risks, foreign investors should avoid utilizing individual Thai nationals as nominees (agents), as this can lead to the forced disposal of land and significant loss of assets. Furthermore, investors should remit payments directly to the actual seller or utilize secure Escrow accounts managed by financial institutions to prevent the misappropriation of funds by intermediaries.
為降低風險，外國投資者應避免使用泰國個人作為人頭代持人，因為這可能導致被強制處分土地和重大資產損失。此外，投資者應將款項直接匯給實際賣方，或使用由金融機構管理的第三方履約保證帳戶，以防止仲介挪用資金。

Investors should utilize legally permissible channels for land acquisition, such as the Board of Investment (BOI) promotion or the 40-million-Baht investment scheme for residential purposes. Additionally, it is crucial to execute genuine contracts, such as registering long-term leasehold rights, and consider establishing a Joint Venture company with genuine Thai co-investors to securely and systematically manage commercial real estate assets.
投資者應利用合法途徑取得土地，例如申請泰國投資促進委員會（BOI）的優惠，或為居住目的而進行之四千萬泰銖投資方案計畫。此外，簽署真實合約至關重要，例如辦理長期租賃權登記，並應考慮與真正的泰國共同投資者成立合資企業，以安全且系統化地管理商業房地產資產。

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11/04/2026

Legal Compliance and Risk Prevention for Foreign Investors in Thailand
外國投資者在泰國的法律合規與風險防範
Blog: https://www.ibc-firm.com/post/legal-compliance-and-risk-prevention-for-foreign-investors-in-thailand外國投資者在泰國的法律合規與風險防範

• Strict Penalties for Illegal Nominee Structures and Daily Fines
• Territorial Jurisdiction over Foreign Securities Operations in Thailand
• Secure Legal Pathways: FBL, BOI Promotion, and International Treaties
• 針對非法代持股份結構嚴厲處罰與按日罰款
• 泰國境內對外國證券業務的屬地管轄權
• 安全的法律途徑：外商營業執照(FBL)、BOI投資促進及國際條約
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For foreign businesses operating in Thailand, strict adherence to the Foreign Business Act (FBA) and specific regulatory laws is crucial. A recent Supreme Court Judgment (No. 3618/2566) highlighted the severe consequences of utilizing a "Nominee" structure, where a Thai national holds shares on behalf of a foreigner to evade legal restrictions. The court not only imposed suspended prison sentences and fines but also ordered the immediate cessation of business operations. Crucially, the company's failure to complete the liquidation immediately resulted in a continuous daily fine of 10,000 Baht until the dissolution was fully registered.
對於在泰國經營的外國企業而言，嚴格遵守《外商營商法》（FBA）及特定監管法律至關重要。最近一項最高法院判決（第3618/2566號）突顯了使用「代持」結構的嚴重後果——即由泰國公民代外國投資者持有股份以規避法律限制。法院不僅判處緩刑和罰款，還下令立即停止業務營運。關鍵在於，由於該公司未能立即完成清算，導致其面臨每天 10,000 泰銖的連續性罰款，直到公司完全註冊解散為止。

This ruling established a firm legal precedent: a court order directing a business to cease operations takes effect immediately on the day it is pronounced openly in court. Under Section 37 of the FBA, daily fines are strictly enforced throughout the entire period of violation, emphasizing the critical need for immediate legal compliance rather than delaying until final appeals are resolved.
該判決確立了明確的法律先例：法院責令企業停業的裁定，自法庭公開宣判之日起立即生效。根據《外商營商法》第37條，按日處罰將在整個違規期間強制執行，這強調了立即落實法律合規的迫切需要，而非拖延至最終上訴解決。

In another significant case concerning territorial jurisdiction (Supreme Court Judgment No. 14979/2558), foreign defendants established an office in Thailand to broker foreign securities for clients residing abroad. Although no funds entered the Thai economy and the securities were overseas, the Supreme Court ruled that utilizing Thailand as an operational base for contacting and persuading clients constitutes operating a securities business within the Kingdom. The defendants were found guilty under the SEC Act for failing to register as a limited company and lacking the mandatory licenses.
在另一宗涉及屬地管轄權的重要案件中（最高法院判決第14979/2558號），外籍被告在泰國設立辦事處，為居住在海外的客戶充當外國證券經紀人。儘管沒有資金進入泰國經濟體系且證券位於海外，最高法院裁定，利用泰國作為聯繫和說服客戶的營運基地，即構成在泰國境內經營證券業務。被告因未依法註冊為有限公司且缺乏強制性許可證，被判違反《證券交易委員會法》而有罪。

To prevent severe criminal and civil liabilities, foreign investors must conduct comprehensive legal due diligence and avoid illegal nominee shareholding structures entirely. Instead, businesses should utilize transparent and legal structural frameworks to enter the Thai market safely:
為了防止嚴重的刑事和民事責任，外國投資者必須進行全面的法律盡職調查，並完全避免非法的代持股份結構。相反，企業應利用透明且合法的架構進入泰國市場，以維護安全性：

• Foreign Business License (FBL): Apply through the Department of Business Development for activities restricted under the FBA, allowing up to 100% foreign ownership legally.
• BOI Promotion: Apply for privileges from the Board of Investment (BOI), which can supersede FBA restrictions, offer tax incentives, and grant non-tax privileges like land ownership.
• Genuine Joint Ventures: Ensure that Thai majority shareholders (51%) are genuine co-investors with actual financial contributions and active participation in corporate governance.
• International Treaties: Leverage bilateral agreements, such as the Treaty of Amity between Thailand and the USA, which grant specific foreign nationals the right to maintain majority ownership.
• 外商營業執照（FBL）： 針對受 FBA 限制的業務，透過商業發展廳提出申請，合法取得最高達 100% 的外資所有權。
• BOI 投資促進： 向泰國投資促進委員會（BOI）申請優惠待遇，此舉可凌駕 FBA 的限制，提供稅收優惠，並賦予如土地所有權等非稅收特權。
• 真正的合資企業： 確保擁有泰國多數股權（51%）的股東是真正的共同投資者，具備實際的資金投入並積極參與公司治理。
• 國際經濟條約： 善用雙邊協定，例如泰國與美國之間的《泰美友好條約》，這類條約賦予特定外國公民維持多數股權的權利。
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#投資泰國 #泰國法律 #外商營商法 #泰國代持風險 #泰國公司註冊 #泰國證券法 #泰國中文律師 #泰國律師事務所 #泰國華語律師 #泰國台灣律師

08/04/2026

New Measure in Thailand to Prevent Nominee Agreement
泰國防止代持協議之新措施
Blog: https://www.ibc-firm.com/post/new-measure-in-thailand-to-prevent-nominee-agreement泰國防止代持協議之新措施

Recently, Business Development Department in Thailand (“DBD”) has introduced regulatory measures aimed at strengthening corporate governance and preventing the misuse of nominee structures, which could adversely impact the country's economic stability and security. Effective from April 1, 2026, the DBD now requires stricter scrutiny when companies appoint or change authorized signatories, particularly in cases involving foreign nationals.
泰國商業發展廳（DBD）近日推出了一項監管措施，旨在加強公司治理並防止代持結構遭誤用以免對國家經濟穩定與安全造成負面影響。自 2026 年 4 月 1 日起，DBD 要求在公司委任或變更授權簽署人時進行更嚴格的審查，特別是涉及外籍人士的案件。
Under the new requirements, any amendment that results in a foreign national becoming an authorized signatory—whether solely or jointly—for such a company will be subjected to additional verification. This applies to cases that companies with all Thai authorized directors submit applications to appoint foreign authorized directors or amend the directors’ signing authority allowing foreign directors to sign on behalf of the companies.
在新規範下，任何導致外籍人士成為公司授權簽署人的變更申請，無論是單獨簽署或共同簽署，都將面臨額外的審查。這適用於原先僅由泰籍董事擔任授權簽署人的公司，在提交申請委任外籍人士為授權董事、或是變更董事簽署權限以允許外籍董事代表公司簽字的情況。

Consequently, when companies seek to register changes in authorized signatories, the Thai directors signing the application must provide additional documentation, including an investment confirmation letter (declaration) confirming that the arrangement does not involve nominee shareholders. In detail, the declaration includes the following statements:
因此，當公司尋求辦理授權簽署人變更登記時，簽署申請書的泰籍董事必須提供額外文件，包括確認此安排不涉及代持股東的投資確認函（聲明書）。詳細而言，該聲明書包含以下陳述：
1. All shareholders have genuinely invested in the company and have paid for their shares;
所有股東均為真實向公司投資並已繳納股款；
2. No Thai individuals are assisting, supporting, or participating in business operations with foreigners in a manner that constitutes a nominee arrangement intended to avoid or violate the law;
沒有任何泰國籍人士以構成代持安排的方式協助、支持或參與外國人的業務經營，意圖規避或違反法律；
3. They understand that providing false information to officials carries criminal liabilities under the Thai Criminal Code; and
其了解向官員提供虛假資訊將承擔《泰國刑法》的刑事責任；以及
4. They consent to the relevant officers disclosing this information to the competent authorities responsible for law enforcement for any further action, as applicable.
其同意相關官員將此資訊披露給負責執法的權責機關，以便在適用情況下採取進一步行動。
In certain cases, supporting evidence regarding the source of investment funds and the legitimacy of ownership structures may also be required. These measures are designed to ensure transparency and to verify that individuals exercising control over a company are the true beneficial owners.
在某些情況下，可能還要求提供關於投資資金來源以及所有權結構合法性的證明文件。這些措施旨在確保透明度，並核實對公司行使控制權的人員即為真正的受益所有人。
From a compliance perspective, businesses operating in Thailand, particularly those with foreign participation, should review their corporate structures and internal documentation to ensure alignment with the new rules. Failure to comply may result in delays in registration or potential legal consequences, especially where false declarations are involved.
從合規角度來看，在泰國經營的企業，特別是有外資參與的企業，應審查其公司結構和內部文件，以確保符合新規定。若未能遵守，可能會導致登記延誤或潛在的法律後果，特別是在涉及不實聲明的情況下。
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24/03/2026

Thai SEC has Revised Thai ESG Regulations
泰國證交會修訂泰國 ESG基金規章
Blog: https://www.ibc-firm.com/post/thai-sec-has-revised-thai-esg-regulations泰國證交會修訂泰國-esg基金規章

In December 2025, the Thai Securities and Exchange Commission (“SEC”) has issued a notification revising the regulations governing Thailand ESG Funds (“Thai ESG”) to expand the scope of eligible assets to include shares of listed companies participating in the Stock Exchange of Thailand’s (“SET”) JUMP+ Program with a Corporate Governance Report of Thai Listed Companies (“CGR”) score of 90 or above, or an equivalent rating.
泰國證券交易委員會(“SEC”)於 2025 年 12 月已發布一項通告，修訂管理泰國 ESG 基金(“泰國 ESG”)的規章，以擴大合資格資產的範圍，納入參與泰國證券交易所(“SET”) JUMP+ 計畫、且泰國上市公司公司治理報告(“CGR”)評分達 90 分或以上(或同等評級)之上市公司的股份。

The notification was approved by the Capital Market Supervisory Board and has been effective since 1 March 2026, with the aim to enhance the role of the Thai capital market in supporting listed companies committed to good governance while adhering to their growth plans, gain investors’ confidence, and improve the attractiveness of the Thai capital market long-term. The revision is also applicable to Thailand ESG Extra Funds (“Thai ESGX”).
該通告已獲資本市場監管委員會批准，並自 2026 年 3 月 1 日起生效，旨在強化泰國資本市場在支持致力於良好治理，同時堅持其增長計畫之上市公司方面的角色、贏得投資者信心，並提高泰國資本市場的長期吸引力。此項修訂亦適用於泰國 ESG 額外基金(“泰國 ESGX”)。

In this regard, the inclusion of companies participating in the JUMP+ Program as eligible investment assets represents a significant development, as it links investment criteria with measurable corporate governance standards and structured business growth plans. This is expected to incentivize listed companies to improve their governance practices, enhance transparency, and align their long-term strategies with sustainability objectives.
在這方面，將參與 JUMP+ 計畫的公司納入為合格投資資產，代表一項重大的進展，因為它將投資標準與可衡量的公司治理標準以及結構化的業務增長計畫聯繫起來。這預計將激勵上市公司改進其治理實務、增強透明度，並使其長期戰略與永續發展目標保持一致。

Mr. Anek Yu Yuen, Assistant Secretary-General of the SEC and Spokesperson, stated that the revision of the regulations is another important step in using capital market mechanisms to promote listed companies to conduct business with good governance, have a clear growth direction, and emphasize the disclosure of information and consistent communication with investors through Thai ESG, a mutual fund that focuses on investing in securities with sustainability characteristics and plays a significant role in supporting the stable and sustainable growth of the Thai capital market
SET助理秘書長兼發言人 Anek Yu Yuen 先生表示，規章的修訂是利用資本市場機制，促進上市公司以良好治理經營業務、具備明確增長方向，並強調透過泰國 ESG 進行資訊披露與投資者持續溝通的另一個重要步驟；泰國ESG 是一項專注於投資具備永續發展特性證券的共同基金，並在支持泰國資本市場穩定且永續的增長中發揮重要作用。

From now on, Thai ESG and Thai ESGX funds are permitted to invest in Thai securities or assets with sustainability (ESG) attributes, including the following:
(1) outstanding performance in Environment (E) or ESG.
(2) disclosed greenhouse gas emissions data and have passed verification.
(3) excellent corporate governance and have disclosed a Corporate Value Up Plan (CVUP).
(4) participate in the JUMP+ project and have a CGR score of 90 points or above.
• Sustainability-themed debt instruments.
• Sustainability-themed investment tokens.
• Units of Infrastructure Funds and Real Estate Investment Trusts (“REITs”) that have outstanding performance in E or ESG.
從現在起，泰國ESG基金和泰國ESGX基金獲準投資於具有ESG屬性的泰國證券或資產，包括以下資產：
(1) 在環境 (E) 或 ESG 方面表現卓越。
(2) 已披露溫室氣體排放數據並通過查驗。
(3) 具備優異的公司治理，並披露了提升企業價值計畫 (CVUP)。
(4) 參與 JUMP+ 計畫且 CGR 評分達 90 分或以上。
• 永續發展類債務證券。
• 永續發展類投資型數位代幣。
• 在 E 或 ESG 方面表現卓越的基礎建設基金及不動產投資信託 (REIT) 受益單位。
The SEC is currently in the process of issuing the relevant implementing regulations, and the revised rules are expected to come into force in March 2026.
SEC目前正在制定相關的施行細則，修訂後的規則預計將於 2026 年 3 月生效。


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#投資泰國
#設立泰國公司 #泰國證交所 #泰國華語律師 #泰國中文律師 #泰國台灣律師 #泰國法律 #泰國中文律師 #泰國律師 #泰國法律事務所 #泰國律師事務所 #泰國會計 #泰國審計 #泰國會計事務所 #泰國審計事務所 #法律顧問 #泰國會計師 #泰國華人律師事務所

In December 2025, the Thai Securities and Exchange Commission (“SEC”) has issued a notification revising the regulations governing Thailand ESG Funds (“Thai ESG”) to expand the scope of eligible assets to include shares of listed companies participating in the Stock Exchange of Thailand’s ...

18/03/2026

2026-2028 Strategic Plan is Unveiled in the SET
泰國證券交易所公布2026至2028年度策略計畫
Blog: https://www.ibc-firm.com/post/2026-2028-strategic-plan-is-unveiled-in-the-set泰國證券交易所公布2026至2028年度策略計畫

In January 2026, the Stock Exchange of Thailand (“SET”) unveils a comprehensive 3-year plan (2026-2028) to elevate the Thai capital market across all dimensions. The plan takes the SET in the position as“The Trusted Gateway to Inclusive Opportunities, with the aim to broaden investment opportunities and enhance the Thai capital market's competitiveness and efficiency.
泰國證券交易所(“SET”)於 2026 年1 月公布一項全面性之三年期計畫(2026-2028)，旨在全方位提升泰國資本市場。該計畫將 SET 定位為「通往包容性機會之信賴門戶」，其目標在於擴大投資機會，並增強泰國資本市場之競爭力與效能。

Following are the three strategic priorities under the plan:
本計畫項下之三大策略重點如下：

Exciting Markets with Confidence
具備信心之活躍市場

(a) Attract fund flows through new products, inbound/outbound roadshows, and investor base expansion.
透過新產品、對內與對外之招商說明會以及擴大投資人基礎，以吸引資金流入。
(b) Collaborate with regulators to streamline IPO regulations and accelerate listing processes, attracting high-potential businesses and strengthening competitiveness against regional exchanges.
與主管機關協作以簡化IPO法規並加速上市程序，藉此吸引具高潛力之企業，並強化相對於區域證券交易所之競爭力。
(c) Strengthen listed companies’ governance and value creation (e.g., JUMP+ program).
強化上市公司之公司治理與價值創造(例如：JUMP+ 計畫)。
(d) Actively promote Thailand Futures Exchange (“TFEX”) as an essential tool to complement equity portfolios and develop sophisticated investment strategies.
積極推廣泰國期貨交易所(“TFEX”)，將其視為補充股票投資組合及開發高度專業化投資策略之必要工具。

Grow Business with Stakeholders
與利害關係人共同成長

(a) Build the SET Climate Ecosystem: Expand SET Carbon platform accessibility to listed companies and their supply chains, banks, and bank clients.
建置 SET 氣候生態系：擴大 SET 碳平台之可及性，涵蓋對象包括上市公司及其供應鏈、銀行及其客戶。
(b) Expand Market Data & Access business: Leverage artificial intelligence (“AI”) to develop data solutions meeting both internal and external requirements.
擴展市場數據與存取業務：利用人工智慧(“AI”)開發符合內部與外部需求之數據解決方案。
(c) Develop commercial policies aligned with international standards.
制定符合國際標準之商務政策。

Great Process and People
卓越程序與人才

(a) Modernize Infrastructure and Services: Develop a new Clearing system scheduled for 2027 launch to enhance operational efficiency, and enhanced Thailand Securities Depository (“TSD”) e-services.
基礎設施與服務現代化：開發預定於 2027 年啟用之新結算系統，以提升營運效能；並優化泰國證券集中保管中心(“TSD”)之電子化服務。
(b) Transform Human Capital Foundation: Drive talent development programs aligned with organizational transformation.
人力資本轉型：推動與組織轉型相符之人才培育計畫。

SET aspires that the implementation of this comprehensive strategic plan will enable the Thai capital market to regain its vital role in driving the country's economy, reaffirming SET's commitment to connecting all sectors to the capital market and creating sustainable and inclusive investment opportunities for everyone.
SET 期望透過本全面性策略計畫之執行，使泰國資本市場重新發揮其帶動國家經濟之關鍵職能，並重申 SET 致力於連結各界參與資本市場，為全體大眾創造永續且具包容性之投資機會。

Beside, starting from 2026, the SET has adopted FTSE Russell's ESG Data Model to evaluate listed companies, replacing the former SET ESG Ratings to align with international standards. This initiative aims to improve transparency and enhance the visibility of Thai firms to global investors.
此外，自 2026 年起，SET 已採納富時羅素之 ESG 數據模型以評鑑上市公司，取代原有的 SET ESG Ratings，藉此接軌國際標準。此項倡議旨在提升透明度，並增進泰國企業於全球投資人中之能見度。

This makes Thai businesses face looming mandatory regulations on carbon emission disclosure, with failure to comply risking financial penalties such as increased taxation from jurisdictions like the EU.
此舉使泰國企業面臨即將到來之強制性碳排放揭露規範；倘未遵守相關規定，將面臨財務處罰風險，例如來自歐盟等管轄區之增加課稅。

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