Legal Section - Doing Business

You will find here a series of summaries providing an overview of useful legal regulations, processes and legal issues for Doing Business in Thailand.

Provision of services by foreign entities

There are several projects with Thai governmental agencies and state enterprises, such as oil and gas drilling projects and power plant projects, which require the technology and know-how of foreign entities.

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2021 AGMs can be postponed

Due to the rapid increase in COVID-19 cases in Thailand, the Thai government has declared a state of emergency until the end of May 2021. When specific criteria is met, AGMs can be postponed.

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New interest rates under the Civil and Commercial Code

An Emergency Decree on the Amendment of the Civil and Commercial Code, which was published on the Royal Gazette and became effective on 11 April 2021, addressed the following key issues regarding interest rates:

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New interest rates and interest on debts

A draft act to amend provisions of the Civil and Commercial Code (“the Draft”) was approved by the Cabinet on 9 March 2021 for further enactment. The key amendments concerning interest rates and the basis for calculating default interest on debts paid in instalments are as follows:

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Filing financial statements and shareholders’ list

On 28 December 2020, the Department of Business Development (“DBD”) issued guidelines on filing financial statements (“FS”) as of 31 December 2020 and the shareholders’ list (“BOJ 5”).

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