Our Global Regulatory Newsletter (Q3 2026)
Welcome to the fifth issue of Lexplosion’s Kommunicate Global, your go-to source for the latest regulatory updates from Singapore, UAE-Dubai, Sri Lanka, Bangladesh, United Kingdom, Australia and Thailand. Follow our LinkedIn handle for regulatory changes, blogs and flyers.
Global Regulatory Updates
Click on the location you are interested in to know about the regulatory changes that have taken place from 1st July 2026 to 30th September 2026
Singapore Regulatory Updates
Singapore Govt. increases CPF contribution rates for employees aged above 55 to 65 years w.e.f. 01.01.2027; changes apply to wages earned from 1 January 2027
Singapore’s Central Provident Fund Board has announced increases to CPF contribution rates w.e.f. 1st of January 2027 to strengthen retirement adequacy for senior employees in Singapore. The revised rates will apply to employees aged above 55 to 65 years. For employees earning above S$750 per month, the total contribution rate will increase from 34% to 35.5% for those aged above 55 to 60 years and from 25% to 26% for those aged above 60 to 65 years. The additional contributions will be allocated to the employee’s Retirement Account up to the applicable Full Retirement Sum or to the Ordinary Account where the FRS has already been met. The revised rates will also apply proportionately to employees earning between S$500 and S$750 under phased-in arrangements. There will be no changes to the graduated CPF contribution rates for first and second year Singapore Permanent Residents.
Refer to the detailed CPF contribution rate tables and CPF allocation rate table from 1 January 2027 for more details.
Key Compliance Takeaways
1. Update payroll systems and contribution calculations – Employers must plan and update the payroll systems to ensure that revised CPF contribution rates will be correctly applied w.e.f 1 January 2027 to employees aged above 55 to 65 years.
2. Identify impacted employees and applicable rates – Employers should undertake reviews to identify impacted employees based on a comparison of employees’ current monthly wage rates with the monthly wage rates of above S$750 per month and those covered under the phased-in arrangements for earnings between S$500 and S$750.
3. Review employment cost impact – Employers should review the impact of increased employer CPF contributions to payroll costs to employees which fall within the impacted employee categories.
4. Ensure accurate CPF allocation and records – Employers should ensure that the additional CPF allocations under the new scheme are correctly allocated to either employees’ Retirement Accounts (up to the applicable Full Retirement Sum) or Ordinary Accounts if the Full Retirement Sum has already been reached and that accurate records of CPF contributions are maintained.
5. Communicate changes to affected employees – Employers should communicate the revised contribution rates to impacted employees and explain the implications of the changes.
6. Monitor future CPF rate revisions – Employers should establish processes to monitor future updates to CPF contribution rates to ensure compliance with future changes to contribution rates and applicable employee categories.
Singapore Outlines Paid Childcare Leave Entitlements for Parents
Eligible working parents in Singapore are entitled to paid childcare leave, depending on factors such as the child’s age, citizenship and service requirements.
For a Singapore Citizen child below 7 years:
6 days per year, subject to at least 3 months’ continuous service. The entitlement is capped at 42 days per child. The first 3 days are employer-paid, while the remaining 3 days are Government-reimbursed, subject to the applicable cap.
For a Non-Singapore Citizen child below 7 years:
2 days per year, subject to 3 months’ continuous service, capped at 14 days per child.
Extended childcare leave: Parents with a Singapore Citizen child aged 7 to 12 years may be eligible for 2 days per year, subject to the applicable conditions.
General conditions: Childcare leave is generally based on the calendar year, cannot be carried forward and is based on the youngest qualifying child.
The provisions are governed by the Child Development Co-Savings Act and Employment Act.
Key Compliance Takeaways
1. Review eligibility of employees for childcare leave – Employers should review eligibility criteria for childcare leave based on the age and citizenship of the employee’s child, as well as the employee’s length of service.
2. Apply entitlement for childcare leave correctly – Employers should ensure that eligible employees are granted childcare leave, which includes:
(i) 6 days of childcare leave per year for employees with a Singapore Citizen child below 7 years (subject to applicable conditions and statutory limits)
(ii) 2 days of childcare leave per year for employees with a non-Singapore Citizen child below 7 years
(iii) 2 days of extended childcare leave per year for parents with a Singapore Citizen child aged 7 to 12.
3. Record childcare leave accurately – Employers must record childcare leave accurately and keep track of employee entitlements. Employees are only entitled to claim childcare leave for the year in which they have been employed for at least three months and are not entitled to carry forward any childcare leave to the following year.
4. Process payments and reimbursements correctly – Employers should correctly account for the proportion of employer-paid and government-reimbursed childcare leave taken by eligible employees and retain payment claims and supporting documents for reimbursement purposes.
5. Update policies and employee communications – Employers should ensure that internal procedures and employee communications reflect the childcare leave entitlements and eligibility specified by the Employment Act and Child Development Co-Savings Act.
MOM Singapore enhances Heat Stress Management Framework to better protect outdoor workers from heat-related risks w.e.f. 01.12.2026; Employers given 3 months to put necessary measures in place
With a view to strengthen protection for outdoor workers against rising heat risks, the Singapore Govt. has enhanced the Heat Stress Management Framework slated to gain effect from 01.12.2026.
The Framework aims to help employers manage heat stress risk from outdoor work and protect workers from heat-related ill health, as Singapore faces rising temperatures. Under the previous framework, employers were already required to implement key heat stress controls such as Wet Bulb Globe Temperature monitoring, regular hydration, adequate rest breaks in the shade, heat acclimatisation and emergency response planning, while a few additional measures were recommended as good practices. The enhanced framework builds on them by making four of the previously recommended practices such as heat stress training, provision of cool drinking water near work areas, availability of cooling supplies for emergency response, and suitable protective clothing, as mandatory requirements to enhance consistency of implementation across industries. Also, it makes well-ventilated, insulated or cooled shaded rest areas a recommended practice, creating a more comprehensive framework to manage occupational heat exposure.
Key Compliance Takeaways
1. Enforce mandatory heat stress control measures: Employers with exposed workers should ensure that the previously recommended practices are implemented as mandatory workplace controls from 01.12.2026 which would include training on heat stress, provision of drinking water, suitable protective clothing and emergency cooling measures and.
2.Employers should develop heat stress training programmes and implement accordingly to educate exposed workers on heat-related risks, precautionary measures related to it, symptoms of heat stress and also emergency procedures.
3. Employers has to make sure that certain cooling facilities such as cool drinking water, ice packs or water sprays must be available to workers for use those who are experiencing heat related distress.
4. Employers should evaluate protective clothing and PPE requirements to ensure that exposed workers are adequately protected against heat exposure.
5. Employers should review and analyse heat stress risk assessment and management practices that are already existing, including Hydration arrangements, rest breaks, shaded rest areas, WBGT Monitoring and also worker acclimatisation measures to check alignment with the enhanced framework.
6. Employers should use the three-month transition period to update workplace procedures, train employees, allocate necessary resources, and document compliance with the enhanced requirements.
Singapore PDPC Issues Guide on Data Protection Practices for ICT Systems
The PDPC Guide provides practical recommendations for organisations operating in Singapore on how to protect the personal data processed by ICT systems and comply with the Personal Data Protection Act, 2012. The main measures are related to data protection governance, access control, encryption, and other security measures, application security, third-party management, data retention and secure disposal, incident monitoring and response, among others. The guidance is applicable to organisations processing personal data through Information and Communication Technology and supports compliance with the PDPA’s Protection Obligation, which requires them to take all the necessary steps to secure personal data and implement the appropriate security arrangements.
Key Compliance Takeaways
1. Organisation needs to have policies in place for data protection, delegate responsibility and make sure there is a continual review of the procedures to satisfy the requirements of the PDPA.
2. Organisations should apply for proper access controls, utilise the principle of least privilege and review user access to information regularly.
3. Organisations will have to make sure the implementation of necessary security measures to protect data from unauthorised access or disclosure. This also includes storing data securely, encrypting data and other safeguards as well.
4. Organisations should design and build applications in a very secure way. This will occur through implementation of secure coding practices such as conducting system design assessments, performing threat modelling and also applying software testing procedures throughout the system development life cycle.
5. Organisations must identify and assess risks associated with the third party service providers and ensure that safeguards are in place to protect personal data.
6. Organisations will have to make sure that personal data is retained for as long as they need it for and is disposed of securely when it is no more required.
7. Organizations should set up monitoring systems and processes to review and respond to data security incidents.
8. Organisations need to continually monitor and evaluate their information communication technology infrastructure, systems, and networks and continually improve controls to protect data and address emerging threats.
Singapore expands Non-Traditional Sources Occupation List permitting employers to hire Work Permit holders from approved NTS countries for occupations such as butchers and fishmongers, food/drink stall assistants, kitchen assistants, waiters, cabin attendants, babysitters/infant caregivers, educarers and teacher aides
Since 1 September 2026, Singapore’s Ministry of Manpower (MOM) has expanded the Non-Traditional Sources Occupation List (NTS-OL) to allow employers to hire Work Permit holders from approved NTS countries for eight additional occupations including butchers and fishmongers, food/drink stall assistants, kitchen assistants, waiters, cabin attendants, babysitters/infant caregivers, educarers and teacher aides.
Employers hiring under the NTS-OL must comply with applicable sector-specific eligibility requirements. NTS workers who are generally subject to a 8% sub-Dependency Ratio Ceiling, must receive a fixed monthly salary of at least S$2,000, and may only work in the occupation mentioned on their Work Permit. The expansion primarily aims to help employers address manpower shortages in sectors such as food services, social services and air transportation, while retaining existing foreign workforce controls.
Key Compliance Takeaways
1. Employers should determine if the occupations included in the new NTS Occupation List which have been expanded to accommodate additional occupations would be required by the firm. Employers should evaluate their eligibility for NTS workers based on the new occupations and any associated eligibility requirements.
2. Employers should ensure that requirements for NTS workers being employed would be met including meeting the sector-specific eligibility criteria such as the 8% sub-Dependency Ratio Ceiling and 2,000 S$ minimum fixed monthly salary.
3. Employers should check that the occupations of NTS Work Permit Holders are only on their Work Permits.
4. Employers should revise manpower plans to include the expanded NTS occupations while continuing to comply with foreign manpower control requirements.
Singapore Revises Local Qualifying Salary requirements for Employers hiring foreign workers
Singapore’s Local Qualifying Salary (LQS) requires employers hiring foreign workers to pay local employees at least S$1,800 per month for full-time work or S$10.50 per hour for part-time work. Employers must also comply with applicable Progressive Wage Model requirements. The LQS is used to determine how local employees are counted toward an employer’s Work Permit and S Pass quota, and non-compliance can affect new work pass applications and renewals.
Key Compliance Takeaways
1. Employers hiring foreign workers should ensure local employees are compensated with at least Local Qualifying Salary (LQS) of S$1,800 per month for full-time work or S$10.50 per hour for part-time work.
2. Employers should ensure Local Qualifying Salary (LQS) compliance as it relates to the counting of local employees for determining the Work Permit and S Pass quota.
3. Employers should ensure compliance with applicable Progressive Wage Model requirements for the eligible local employees.
4. Employers should ensure maintenance of records which demonstrate compliance with LQS requirements which would support work pass applications and renewals.
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UAE Regulatory Updates
UAE notifies phased implementation of electronic invoicing system
UAE is moving towards mandatory electronic invoicing, with businesses required to transition to the new Electronic Invoicing System in phases based on their annual revenue. The framework will require in-scope businesses to appoint an Accredited Service Provider and align their invoicing, accounting and ERP systems with the prescribed electronic invoicing requirements.
To give effect to this transition, Minister of State for Financial Affairs, UAE has notified the phases of implementation of electronic invoicing system for businesses via Ministerial Decision No. 244 of 2025 on the Implementation of the Electronic Invoicing System. Effective 1st July 2026, the decision introduces a pilot programme which applies to businesses who are subject to Electronic Invoicing System in the State and businesses who have adopted the system voluntarily.
Key Compliance Takeaways:
1) A taxpayer working group has been formed where businesses will be included as members of the group under written agreement by Ministry of Finance. The members of the group must follow all the technical requirements established by the Ministry and Federal Tax Authority for the use of the Electronic Invoicing System.
2) Businesses subject to electronic invoicing system must implement them according to the following –
a) businesses having revenue of AED 50,000,000 or more must appoint an Accredited Service Provider by 31 July 2026 and implement the Electronic Invoicing System by 1 January 2027.
b) businesses having revenue less than AED 50,000,000 must appoint an Accredited Service Provider by 31 March 2027 and implement the Electronic Invoicing System by 1 July 2027.
3) Businesses must update their ERP, billing, accounting and invoicing systems so that transactions falling within the e-invoicing system can be issued and processed through the prescribed electronic invoicing framework.
However, businesses are not required to implement the system for their B2C transactions.
UAE Introduces Mandatory Supplier Verification Requirements for Input Tax Deduction Effective 1 October 2026
Businesses in the UAE will be required to carry out due diligence on their suppliers and verify the commercial validity of supplies before deducting Input Tax. The new framework introduces checks relating to supplier identity, place of business, risk indicators, banking arrangements, payment methods, pricing and authenticity of goods. Businesses are also required to document the verification undertaken. These requirements apply to taxable persons receiving supplies for which Input Tax deduction is claimed.
The Federal Tax Authority has introduced these requirements through Federal Tax Authority Decision No. 13 of 2026 on Measures, Procedures and Conditions required by Taxable Persons for the Verification of the Validity and Integrity of the Supplies before Deduction of Input Tax, effective from 1 October 2026.
Key Compliance Takeaways:
1) Verify the identity of the supplier by –
a) obtaining a copy of a valid proof of identity and meeting the supplier in person or virtually (in case the supplier in a natural person), or
b) verifying the incorporation of the supplier through official databases or obtaining a copy of the certificate of incorporation and the verifying the identity of the directors through valid proof of identity, including an Emirates ID or a passport.
2) Verify the address and place of business of the supplier.
3) check for risk levels like change in address of supplier or change in his/her employee more than twice in over a year, commercial transactions that are disproportionate with to the business.
4) Verify if the supplier has a bank account.
5) Conduct general assessment of supply conditions, payment method, prices, authenticity and origin of the Goods received.
UAE Issues Executive Regulations for Competition Law Framework
Businesses operating in the UAE must strengthen their competition-law controls around market dominance, pricing practices, restrictive agreements, exemption applications and mergers and acquisitions. The new framework provides detailed procedures for assessing dominant positions and potentially anti-competitive conduct, seeking exemptions from competition restrictions, obtaining approval for economic concentration transactions and handling complaints and investigations.
These requirements have been introduced through Cabinet Resolution No. 59 of 2026 Regarding the Executive Regulations of Federal Decree-Law No. 36 of 2023 Regarding the Regulation of Competition, which came into effect on 30 July 2026. The Executive Regulations operationalise the competition regime established under Federal Decree-Law No. 36 of 2023, which is intended to protect competition, prevent abuse of dominant positions and monitor economic concentrations that may affect competition in the UAE. The Decree-Law applies broadly to undertakings conducting economic activities in the UAE and in certain circumstances, to activities outside the UAE that affect competition within the State.
Key Compliance Takeaways:
1. The dominant position of an undertaking should be determined by assessing its ability to affect the market considering factors like market share, sales volume, financial capability, presence in related markets, competition levels, availability of substitutes, pricing practices and barriers to entry.
2. Undertakings should not use a selling price for their products that is below the average variable cost or marginal cost or higher than the average variable cost or marginal cost, but below the average total cost without valid reasons.
3. Undertakings seeking exemption for agreements or practices from competition restrictions must submit supporting documents, including agreements/practice descriptions, business licences, constitutional documents, audited financial statements for last 3 years, market impact reports and details of shareholders and management to the Ministry, the concerned authority or the Sectoral Regulatory Authority.
4. Businesses intending to enter into merger, acquisition, joint venture or other transaction resulting in economic concentration, must obtain approval from the Ministry for the same.
UAE notifies liability of businesses on Filing Pillar Two Information Return
The Ministry of Finance has prescribed the entities who are required to file pilar two information return with the Federal Tax Authority. It was notified by the Ministerial Decision No. 133 of 2026 on the entities required to file the Pillar Two Information Return for the purposes of Cabinet Decision No. 142 of 2024 on the Imposition of Top-Up Tax on Multinational Enterprises. From fiscal year starting from 1st January 2025, the following entities are covered under the Ministerial Decision –
1) each Constituent Entity, excluding any Investment Entity, located in the UAE,
2) each Joint Venture and JV Subsidiary located in the UAE,
3) each Stateless Constituent Entity that is a Reverse Hybrid Entity created in accordance with the laws of the
UAE.
Key Compliance Takeaways:
1) Entities covered under the Ministerial Decision must submit a pillar two information report as per the standard template published by OECD/G20 Inclusive Framework on Base Erosion and Profit Shifting on 17 July 2023 (as amended). The return should be filed to the Federal Tax Authority by 15 month after the end of last reporting fiscal year.
2) The return can be filed by any of the entities covered under the Ministerial Decision.
3) In case the ultimate parent entity or any local entity designated to file the return on behalf of any subsidiary has a qualifying competent authority agreement in effect with the UAE for the reporting fiscal year, each of the entity to which this Ministerial Decision applies and the designated local entity must notify the Federal Tax Authority the identity and location of the entity or entities that are filing the pillar two information return.
4) Businesses should maintain information on group structure, constituent entities, jurisdictional allocation, financial data, covered taxes, top-up tax calculations, joint ventures and other data required for the report.
Sri Lanka Regulatory Updates
Sri Lanka’s Environmental Act stands amended; changes around licensing, penalties and corporate liability kick in
The Sri Lankan Government has introduced significant amendments to the National Environmental Act No.47 of 1980. The Amendment, effective since 21 July 2026, primarily revise the licensing framework, enhance penalties for non-compliance, introduce additional environmental safeguards and extend liability to directors, partners, controlling members and principal officers for offences committed by bodies of persons.
Key Compliance takeaways
• Penalty provisions under the Act have been enhanced as follows:
a. the general penalty shall be from Rs. 10,000 to Rs. 250,000 extendable to Rs. 15,000,000 and penalties for specified offences shall be from Rs. 10,000 to Rs. 50,000 extendable to Rs. 20,000,000
b. the penalties for certain pollution related offences have been increased from Rs. 10,000 to Rs. 100,000 extendable to Rs. 1,000,000 and the continuing offence penalty shall be from Rs. 500 to Rs. 5,000 for each day.
• Enhanced licensing framework for the prescribed activities. The Director-General or an officer authorised by the Director-General is now empowered to issue licences upon being satisfied as to the applicant’s capacity to implement prescribed corrective measures and environmental safeguards.
• Licences issued by the Director-General shall specify the corrective measures and environmental safeguards which have been required to be taken to minimize the impact or damage to the environment and in respect of applications for licences or renewals of licences, if the applicant is not found to have the capacity to comply with any of the requirements or to take any of the corrective measures or to enforce the environmental safeguards as prescribed, then the licence or application for renewal of a licence may be refused and notify the applicant in writing in respect thereof.
• Additional requirements have been introduced with regard to prescribed activities not being carried out during the suspension or cancellation of an Environmental Protection Licence until restoration of the licence or obtaining a new licence in accordance with the applicable procedures.
• The liability shall extend to directors, members and principal officers of a body corporate, partners of a firm and controlling members and principal officers of an unincorporated body for an offence by such a body of persons, subject to the exemptions as prescribed.
• Amendment also enhance the regulatory framework in relation to Scheduled Waste including requirements in relation to its generation, collection, storage, transportation, recovery, recycling and disposal, as well as reporting, record-keeping, licensing and other associated obligations.
• Penalties applicable for non-compliance with requirements in relation to pollution of inland waters, discharge or emission of waste into the atmosphere or soil, excessive noise and other specified environmental restrictions have also been enhanced.
Sri Lanka's Personal Data Protection Act slated to take effect from 1 January 2027
Sri Lanka’s Personal Data Protection Act slated to take effect from 1 January 2027 is set to introduce the comprehensive personal data protection regime from 1 January 2027. The long-awaited framework was first consulted publicly in 2019 and after the extensive drafting process and feedback, the Personal Data Protection Act (PDPA) No. 9 of 2022 was enacted. Prior to the PDPA, Sri Lanka did not have a stand-alone legislation regulating personal data processing.
The Government has issued the Order under section 1(3) of the PDPA by Extraordinary Gazette No. 2498/16 dated 22 July 2026, which sets 1 January 2027 as the commencement date for the PDPA.
The PDPA imposes obligations on the organizations processing personal data of data-subjects and regulates, inter alia, data-subjects’ rights, security and personal data breach, processing activities of third parties and personal data processing carried out in Sri Lanka or overseas, as well as other data protection-related topics.
In particular, the employers in Sri Lanka should be mindful of obligations stemming from processing activities of employees and potential impacts on personal data of employees, customers, job applicants, and other stakeholders.
Key Compliance Takeaways
(i) Undertake personal data processing assessments – Identify what personal data is processed, for whom, and in which manner in relation to employees, including job applicants, customers, and other stakeholders, and ensure that it meets the requirements of the PDPA.
(ii) Enhance personal data protection practices – Review and update policies and procedures in relation to employee data-subjects’ rights, retention of employee information, disclosure of personal data to third parties, and information security and privacy safeguards.
(iii) Review third-party processing arrangements – Identify what personal data is processed by third parties, including HR, payroll, cloud service, and IT outsourcing providers, and assess if the processing arrangements meet the requirements of the PDPA.
(iv) Conduct cross-border processing impact assessments – Identify personal data subject to cross-border processing, access, and other transfers outside of Sri Lanka and ensure that such processing meets the requirements of the PDPA.
(v) Establish group-wide compliance frameworks – Develop and implement appropriate group-wide data protection policies, procedures, and records management processes, as well as data-subjects’ rights and personal data breach response mechanisms, as needed.
Organizations should start addressing the personal data protection compliance gaps ahead of the 1 January 2027 deadline.
Sri Lanka: Paperless Customs declarations mandatory from October 2026
As part of the ongoing digitalisation efforts by Sri Lanka Customs, the submission of Custom Declarations (CusDecs) and other required supporting documents in a paperless manner is now made mandatory at Long Room starting 1 October 2026, whereupon any manual submission of CusDecs and supporting documents will not be accepted.
This is consistent with Sri Lanka Customs’ digitalization initiatives in previous years, whereby digital signatures were acceptable for Customs documents from 2021, while there was also a pilot project on fully paperless CusDecs submissions in 2025.
Key Compliance Takeaways
(i) Submit in digital form: Make sure that all CusDecs and other required supporting documents are submitted electronically via ASYCUDA using digital signatures.
(ii) Digital signatures in place: Ensure that the required digital signatures and system access for the submission are available for relevant importers, declarants and Customs House Agents.
(iii) Paperless submissions: Ensure that the customs clearance process does not depend upon manual submissions of CusDecs and other supporting documents at the Long Room.
(iv) Operational compliance: Check that relevant persons and Customs House Agents are complying with the mandatory paperless process.
Sri Lanka significantly increases penalties under employment protections for women, young persons and children
Sri Lanka has strengthened the enforcement framework governing the employment of women, young persons and children by increasing the fines for offences under the Employment of Women, Young Persons and Children Act No. 47 of 1956. The Employment of Women, Young Persons and Children (Amendment) Act No. 21 of 2026 was certified on 8 September 2026, following its passage by Parliament on 20 August 2026. The amendment increases the applicable fines from Rs. 10,000 to Rs. 100,000.
The amendment builds on the existing employment protections under the 1956 Act, including the prohibition on employing children below 16 years and restrictions governing the employment of young persons and women at night. The Department of Labour continues to require prior written permission and compliance with specified conditions where women are employed for night work.
Key Compliance Takeaways
(i) Age verification: Verify the age of prospective employees and ensure that persons below the statutory minimum age are not employed.
(ii) Employment conditions: Review employment practices involving women and young persons to ensure compliance with applicable working-hour and night-work restrictions.
(iii) Employment records: Maintain adequate age, recruitment and employment records to demonstrate compliance with the Act.
(iv) Policy review: Review recruitment and employment policies relating to women, young persons and children in light of the amended penalty framework.
(v) Penalty exposure: Take account of the increased fines when assessing compliance risks and ensure that relevant managers and HR personnel are aware of the applicable requirements.
Bangladesh Regulatory Updates
Bangladesh enacts Invest Bangladesh Act, 2026 to establish Unified Investment Governance Framework
The Bangladesh Government has recently introduced the Invest Bangladesh Act, 2026 (2026 Act) effective 20.08.2026. The 2026 Act is introduced to bring the Bangladesh Investment Development Authority, economic zones authorities and Public-Private Partnership Authority under one shed. As per the 2026 Act, the Invest Bangladesh Authority is the new governing body for the investment development sector abolishing the Bangladesh Economic Zones Authority, the Bangladesh Public-Private Partnership Authority and the Bangladesh Investment Development Authority.
It aims to bring about a uniform governance structure for businesses in Bangladesh by replacing the following laws:
a) Bangladesh Investment Development Authority Act, 2016
b) Bangladesh Economic Zones Act, 2010, Bangladesh Public-Private Partnership Act, 2015
c) One Stop Service Act, 2018.
Regulations and guidelines under the 2026 Act are yet to be notified. Till then, the regulations and guidelines under the repealed laws should be followed according to Section 65 of the 2026 Act.
Key Compliance Takeaways:
1. Businesses must now follow the new 2026 Act to start business in Bangladesh. However, existing businesses already registered under the repealed laws are not required to re-register themselves under the 2026 Act.
2. Businesses must follow the new single digital platform that has been introduced in place of the one-stop service system for investment-related services, registrations, approvals, licences, clearances and permits. The scope of services under the single digital platform covers all services approvals, licences, clearances and permits relating to investment and business in place of the fixed services under the One Stop Service Act, 2018.
3. Private-sector industries that are not yet registered should assess their obligation to register with the IBA.
Bangladesh notifies revised Withholding Tax Rules, 2026, effective 1 July 2026
Bangladesh Government has notified the Withholding Tax Rules, 2026 which has repealed the Withholding Tax Rules, 2026 issued under the S. R. O. No. 210-Act/Income Tax-1/2026. Effective 1st July, 2026, the 2026 Rules introduces the following changes –
1. The withholding tax certificate which used to be issued at the time of deducting or collecting withholding tax must effective 01.07.2026 be issued within 2nd week of the concerned month.
2. Withholding tax must now be paid according to the below given timelines –
a. In case of tax deducted/collected within July to May in any year, within 2 weeks from the end of each month.
b. In case of tax deducted/collected within 1st June to 20th June, within 7 days from the collection/deduction of tax.
c. In case of tax deducted/collected within 21st June to 29th June, the very next day.
4. Importers must pay tax at source to Commissioner of Customs according to the new tax rates with H S Codes on the import of goods.
5. Businesses must submit withholding tax return as per Schedule 4 to the Rules within 25th after the end of each quarter.
Key Compliance takeaways:
1. Businesses must revisit their processes for issuing withholding tax certificate and issue monthly certificates instead of transaction basis.
2. Businesses must revise their tax remittance timelines in sync to the updated position.
3. Importers should the HS Codes corresponding to the goods imported and pay tax at source to the Customs Commissioner as per new tax rates.
4. Businesses should set up processes to submit quarterly return of withholding tax as per prescribed rules.
National Board of Revenue Bangladesh instructs businesses engaged into import/export to transition to new BINs considering reorganization of VAT Commissionerate
The National Board of Revenue (“NBR”), Bangladesh, has issued a press release on 03.08.2026 regarding instructions on the migration of Business Identification Numbers (“BINs”) and the completion of customs import-export procedures following the reorganisation of VAT Commissionerate.
As part of the reorganisation, the BINs of business establishments have been transferred to their respective newly assigned jurisdictions and the BINs have been changed accordingly. The corresponding VAT Commissionerate and Division details have also been updated, while the remaining business information continues unchanged.
Businesses engaged in import/export are required to complete their pending customs procedures like letters of credit, bills of entry, declarations etc. under the old BIN in the ASYCUDA World system by 30.11.2026. From 30.11.2026 newly assigned BINs must be used for customs procedures.
NBR Revises Withholding Tax Payment Procedure and Tax Region/Unit Allocation
The National Board of Revenue, Bangladesh has notified revised order being no. 08.01.0000.027.07.002.20(Part-2)/66 regarding payment of withholding tax by businesses. Effective since 06.08.2026 businesses are required to pay their withholding taxes to the Government Treasury in favour of the tax region/unit to which the assessment falls. Banks, financial companies, stock exchange and establishments exempted from filing income tax return under the Income Tax Act, 2023 must follow the revised table given in the order to determine the tax regions/unit in favour of whom tax should be paid.
Bangladesh Updates Warehouse License Application Requirements for Submission of Security Fence Design
Department of Internal Resources, Bangladesh has updated requirements regarding application for warehouse license via S.R.O. No. 250-Law/2026/80/Customs. Effective 11.08.2026, establishments must submit a design for a security fence around the factory countersigned by a certified engineer along with other documents while applying for a warehouse license. In case, all the establishments of the group of industries established in the same industrial area are warehouse license holders (except the applicant establishment), then a design of the security fence of that industrial area must be submitted.
Bangladesh updates import framework for 2026–2029 with expanded prohibited goods and compliance requirements
Bangladesh Government has introduced the Import Policy Order for the session of 2026 to 2029.
Effective since 24.08.2026, policy orders for 2015-2018 and 2021-2024 have become inoperative and businesses are required to follow the 2026-2029 Policy Order for their import-export activities.
The 2026-2029 Policy Order is set to be effective till 31.12.2029 or the issuance of a new import policy order, whichever is later.
Key Compliance Takeaways:
1. The list of prohibited goods have been extended by including goods like maps, charts and geographical globes that do not show the boundaries of Bangladesh as per the maps published by the Bangladesh Survey Department, reconditioned office equipment, photocopiers, typewriter machines, telex, phones, faxes, old computers, old computer accessories, old electronic accessories etc. as specified in part B to the Appendix 1. Businesses must
refrain from importing goods that are prohibited from import.
2. Businesses must fulfil conditions specified in part A to Appendix 1 to import goods specified in the Appendix.
3. Importers must identify imported goods using HS classification as specified in the Customs Act, 2023 and mention the HS code in their letter of credit, bill of lading, proforma invoice and commercial invoice.
4. Importers must submit certificate of origin along with other documents to the Customs Authority for every import. In case of import of goods at reduced duty rates under PTA, FTA, CEPA, EPA or RTA arrangements, the certificate must be submitted to the Customs Authority along with import documents within the agreement.
5. Importers can operate through permitted payment arrangements like letter of credit (LC), telegraphic transfer etc.
6. In case of import of materials from within Bangladesh to the economic zones or export processing zones in Bangladesh, payment of should be made in convertible currency.
7. Importers must follow prescribed obligations for temporary export of goods.
Bangladesh notifies Finance Act, 2026 thereby introducing changes to Income Tax Act, 2023
The Ministry of Finance, Bangladesh has revised the turnover tax rate for businesses other than tobacco manufacturers, beverage manufacturers and mobile phone operators. The revised rate structure replaces the existing uniform turnover tax rate of 1% on gross income with increased rates.
Key Compliance Takeaways:
1) Businesses must pay turnover tax at the rate of 0.50 percent on their gross income if their gross income is above 2 crore Taka but below 4 crore Taka. In case the gross income goes beyond 4 crore Taka, the turnover tax rate is 1 percent of the gross income.
2) Tobacco manufacturers, beverage manufacturers and mobile phone operators are not required to follow this tax rate.
Bangladesh amends Cyber Security Act, 2026; transfers online gambling offences to new Prevention of Gambling Act, effective 01.07.26
The Bangladesh Government incorporates the prevention of online gambling into the new Prevention of Gambling Act, 2026 which regulates prevention of gambling and betting-related crimes. This change takes effect by way of repealing Section 20 of the Cyber Security Act, 2026 which contained provisions on the crime and punishment of gambling in cyberspace effective 01.07.2026. The change was done since Ministry of Home Affairs has taken the initiative to enact a specific and detailed law called the ‘Prevention of Gambling Act, 2026’ to prevent gambling and betting-related crimes. Hence the provision of the Cyber Security Act, 2026 became redundant.
UK Regulatory Updates
England introduces mandatory digital waste tracking system for controlled waste movements effective 1st October 2026
England has introduced Digital Waste Tracking (England) Regulations 2026 which will come into force on 1st October 2026. The Regulations establish a mandatory digital waste tracking system in England to improve visibility, traceability and regulatory oversight of controlled waste movements across the waste management chain. The framework has been introduced under powers provided by the Environmental Protection Act 1990 and replaces fragmented waste recording practices with a centralised electronic tracking mechanism.
Under the new framework, operators of permitted waste receiving facilities must record details of controlled waste received through the approved digital waste tracking system. The required information includes waste movement details, carrier and receiver information, waste classification codes, recovery and disposal codes, hazardous waste information and details relating to persistent organic pollutants (POPs), where applicable. The information must be submitted within 2 working days from the day after receipt of waste and any errors identified in submissions must be corrected within the same timeframe.
The Regulations require businesses to create digital waste records using approved software and provide specified information to generate a unique digital waste record number. The digital tracking system will enable regulators to monitor waste movements more effectively and support enforcement against unlawful waste handling and waste crime.
The initial phase of implementation focuses on waste receiving sites, including permitted or licensed organisations receiving controlled waste. Waste carriers, brokers and dealers will be brought into the wider digital tracking framework through subsequent implementation phases.
Key compliance takeaways
1. Assess whether your organisation operates a permitted or licensed waste receiving facility and determine whether mandatory digital waste tracking obligations apply from 1st October 2026.
2. Establish processes to capture and submit required waste information, including waste classification codes, movement details, carrier information and hazardous waste details, within the prescribed timeline.
3. Maintain accurate waste records and implement internal controls to identify and correct submission errors within the required 2 working day timeframe.
4. Train relevant personnel involved in waste receipt, storage, movement and reporting activities on the new digital reporting requirements.
5. Review contracts and operational arrangements with waste carriers, brokers, contractors and waste management providers to ensure responsibilities for digital waste tracking compliance are clearly defined.
To know more, please refer to our blog on UK Digital Waste Tracking: What Permitted Waste Facility Operators need to know.
UK expands trade union voting methods and revises unfair dismissal protections
UK is expanding trade union voting methods through Trade Unions (Permissible Means of Voting) and Employment Rights (Unfair Dismissal) (Amendment) Order 2026 which amends the trade union voting system and certain unfair dismissal provisions. This Order amends the Trade Union and Labour Relations (Consolidation) Act 1992 to permit the use of different methods of voting apart from the existing postal voting process.
Trade unions may now conduct statutory ballots through electronic voting, workplace voting or a combination of permitted voting methods, subject to compliance with prescribed safeguards. These changes apply to important union processes including ballots for industrial action, political fund decisions, union mergers and certain union elections. Workplace voting is permitted for industrial action ballots and requires a written agreement between the trade union and the employer before the ballot takes place.
The introduction of electronic and workplace voting methods is intended to provide greater flexibility in trade union ballots while maintaining requirements relating to transparency, security and accuracy of voting processes.
The Order also makes amendments relating to unfair dismissal protections under the Employment Rights Act 1996 (as amended). It reduces the qualifying period for ordinary unfair dismissals. The expansion of unfair dismissal protection means that decisions affecting employees with shorter service periods may require greater procedural care, including appropriate documentation of performance concerns, disciplinary action and dismissal decisions.
Key Compliance Takeaways
1. Review internal trade union engagement processes and assess whether existing arrangements can accommodate electronic or workplace voting requirements introduced for statutory union ballots.
2. Ensure HR teams understand the expanded trade union voting framework and monitor updated guidance and Code of Practice applicable to electronic and workplace balloting.
3. Review the disciplinary process and dismissal process in anticipation of changes regarding the unfair dismissal qualifying period from 2 years to 6 months, applicable to dismissals with an effective date of termination on or after 1 January 2027.
4. Improve the record keeping processes regarding employee performance management, disciplinary investigations and termination of employment.
5. Update HR policies, manager training materials and employment documentation to reflect upcoming changes to unfair dismissal protection timelines.
UK designates major cloud service providers as Critical Third Parties to strengthen financial sector operational resilience
Critical Third Parties (Designation) Regulations 2026 came into effect on 13th July 2026. According to the regulations, certain technology service providers have been designated as Critical Third Parties (CTPs) who would be subject to direct regulation by virtue of their activities being deemed important to the operation and stability of the UK financial system.
Critical Third Parties under the Regulations include Amazon Web Services EMEA SARL, Google Cloud EMEA Limited, Microsoft Ireland Operations Limited and Oracle Corporation UK Limited. The above designation is as a result of financial institutions’ increased use of technology companies for critical infrastructure such as cloud computing, wherein any disruption, cybersecurity attack or failure may impact more than one regulated entity.
Post-designation, the Bank of England, Prudential Regulation Authority and Financial Conduct Authority will have the power to conduct supervisory oversight over these designated organizations. The designated organizations will have to prove their ability to operate resiliently using mechanisms like conducting resilience tests, self-assessment, reporting incidents and providing information to the regulatory authorities.
Firms that outsource some services through Critical Third Parties need to look into their framework for managing third-party risks. The firms must conduct an assessment of whether their outsourced activities are capable of addressing operational resilience, service continuity, incident management, and other exit-related matters.
Key Compliance Takeaways
1. Examine any existing outsourced and technology services in order to determine the extent of the dependency on the Critical Third Parties, especially the large cloud service providers.
2. Conduct new risk assessments to examine the operational resilience risk that is presented by the dependency on the critical technology suppliers.
3. Make sure that the contract with Critical Third Party has the necessary clauses related to service availability, incident reporting, business continuity and audit rights.
4. Review business continuity and disaster recovery plans in light of the possible disruption of the critical technology services.
5. Monitor future Critical Third Party designations and assess whether additional technology providers used by the organisation fall within the expanded regulatory framework.
Australia Regulatory Updates
Australia’s payday super framework takes effect; Now Employers must pay Superannuation guarantee contributions with every payroll cycle
Australia’s Payday Super framework, effective 1 July 2026, marks a significant change in how employers calculate and pay superannuation guarantee contributions. The framework moves employers from quarterly payments to contributions aligned with each salary or wage payment, making superannuation an integral part of every payroll cycle. This change makes superannuation a regular part of every payroll cycle. The Australian Taxation Office or ATO is in charge of putting the rules into action. It also stays the body responsible for enforcing the rules, about compulsory superannuation guarantee obligations.
Highlights of the Framework
• Superannuation guarantee contributions replace quarterly payments and become payable each payday.
• Contributions and allocation information must generally reach the employee’s nominated fund within seven business days after payday.
• Specified exceptions include a 20-business-day period for a new employee’s first contribution.
• Qualifying Earnings (QE), including ordinary time earnings and other prescribed payments, become the basis for calculating contributions.
• Each employee’s year-to-date QE must be reported through Single Touch Payroll (STP) each payday.
• Contributions are calculated at 12% of eligible employees’ QE under the framework effective from 1 July 2026.
Key Compliance Takeaways
• Pay superannuation guarantee contributions each payday instead of quarterly.
• Ensure contributions and the information reach the employee’s nominated superannuation fund within seven business days after payday.
• Apply extended deadlines where applicable, including the 20-business-day period for a new employee’s first contribution.
• Review payroll classifications to calculate contributions using Qualifying Earnings (QE), including ordinary time earnings and other prescribed payments.
• Report each employee’s year-to-date QE through Single Touch Payroll each payday.
• Calculate superannuation guarantee contributions at 12% of eligible employees’ QE from 1 July 2026.
Australia strengthens consumer protection to protect against unfair trading practices, hidden charges and subscription cancellation
Australia has introduced the Competition and Consumer Amendment (Unfair Trading Practices) Act 2026, firming up the protections against harmful commercial conduct, undisclosed transaction charges and subscription traps. Effective from 1 July 2027, the amendment throws light on a general prohibition on unfair trading practices, clearer pricing disclosures and stronger subscription protections.
Highlights of the Act
• Unfair trading prohibition: New Section 28B prohibits conduct that manipulates consumers or unreasonably distorts their decision-making environment and causes, or is likely to cause, financial or non-financial detriment.
• Transaction charge disclosure: New Section 48A requires applicable charges to be displayed prominently near the base price, specifying their amount or calculation method, whether payable, their per-transaction nature and whether included in the price, subject to exclusions.
• Subscription transparency: Suppliers must disclose subscription arrangements, payment obligations, duration, renewal terms, cancellation notice requirements and cancellation methods before sign-up.
• Ongoing subscription information: Covered consumer and small-business subscriptions must receive prescribed information at times specified through regulations.
• Simpler cancellation: Cancellation methods must be easy to find and straightforward, with only reasonably necessary steps. Online cancellation is required where the specified online sign-up conditions apply.
• Small-business protection: Ongoing information and cancellation protections extend to standard-form subscriptions involving businesses with fewer than 100 employees or annual turnover below A$10 million, subject to statutory calculation rules.
Key Compliance Takeaways
Businesses should review their sales, pricing and subscription processes before 1 July 2027 to review their sales, pricing and subscription processes before 1 July 2027 to:
• Display applicable transaction charges prominently beside each displayed base price, stating the amount or calculation method, whether the charge is or may be payable, and whether it is included in the price.
• Clearly disclose subscription payment obligations, duration, renewal terms, cancellation notice requirements and cancellation methods before sign-up.
• Monitor regulations specifying which subscriptions require ongoing information, what must be communicated and when.
• Make every cancellation method easy to find and straightforward, requiring only steps reasonably necessary to cancel and protect the subscriber’s interests. Provide online cancellation where the statutory conditions apply.
• Identify standard form subscriptions with eligible small business subscribers and extend the applicable ongoing information and cancellation protections to them.
• Review existing subscriptions when renewed, extended, continued or varied on or after 1 July 2027, as these changes trigger the applicable ongoing information and cancellation requirements.
Queensland streamlines electrical safety rules
Queensland’s Electrical Safety Regulation 2026 takes effect on 1 September 2026. Queensland’s Electrical Safety Regulation 2026 replaces the Electrical Safety Regulation 2013. The new Regulation reorganises and clarifies existing requirements, making them easier to navigate, understand and apply alongside the Electrical Safety Act 2002.
This update does not bring any policy or regulatory obligations. Its focus is on improving the structure and usability of the existing framework while maintaining established electrical safety requirements. Its focus is on improving the structure and usability of the existing framework while maintaining established electrical safety requirements.
Highlights of the Regulation
• Clearer structure: Electrical safety provisions and legislative references have been reorganised for easier interpretation and application.
• Work near electric lines: Relevant provisions have been restructured for greater clarity and accessibility.
• Licensing requirements: Requirements for qualified business persons and qualified technical persons have been reorganised and clarified.
• High voltage live line work: Existing requirements have been restructured for easier navigation and understanding.
• Safety management systems: Related obligations have been consolidated and clarified.
• Reduced duplication: Repetitive provisions have been removed and related requirements consolidated to streamline the Regulation.
Key Compliance Takeaways
• Conduct business in an electrically safe manner.
• Prevent inadvertent re-energisation of electrical equipment while carrying out work.
• Disconnect or isolate any unsafe electrical equipment at the workplace.
• Maintain a record of each serious electrical incident or dangerous electrical event for at least 5 years.
• Test each safety switch prior using at workplace.
Australia revises fees for services under Australian Industrial Chemicals Introduction Scheme (AICIS)
Australia has issued the Industrial Chemicals (Fees and Charges) Amendment (Application Fees) Rules 2026, bringing changes in fees for services provided under the Australian Industrial Chemicals Introduction Scheme (AICIS). Made under the Industrial Chemicals Act 2019 , the amendments update the Industrial Chemicals (Fees and Charges) Rules 2020 to align service fees with the costs of administering the scheme.
Highlights of the Rules
• Registration fee increase: The application fee rises from $80 to $85 from 1 September 2026.
• Assessment certificate fees: Revised application fees apply from 1 September 2026.
• Other service fees: Other AICIS service fees increase by 3.3% from 1 September 2026.
• Cost recovery: Revised fees reflect the costs of delivering AICIS regulatory services under the Australian Government’s cost recovery framework.
• Regulatory framework unchanged: Existing requirements and application categories remain unchanged, with no new regulatory obligations introduced.
Key Compliance Takeaways
• Register with Australian Industrial Chemicals Introduction Scheme (AICIS) for introducing an industrial chemical and pay the revised AICIS registration application fee of $85 for applications made from 1 September 2026.
• Obtain an assessment certificate for the introduction of an industrial chemical.
• Update fee schedules and budgets to reflect the revised charges while continuing to comply with existing regulatory requirements and application categories.
Queensland amends seven workplace safety codes of practice
Queensland has made consequential amendments to seven codes of practice, effective 1 September 2026. The changes cover guidance on psychosocial hazards, noise, structural design, general risk management, confined spaces, workplace facilities and plant safety. The amendments clarify existing legislative requirements and provide additional guidance.
Highlights of the Code/s
•Updated issue and dispute resolution: The Code reflects revised procedures and timeframes for resolving workplace health and safety concerns.
• Psychosocial risk management: The Code continues to guide PCBUs on preventing psychological and physical harm from psychosocial hazards.
• Compliance with the Code: Duty holders must follow the approved Code or adopt an alternative approach providing an equivalent or higher standard of health and safety.
• The psychosocial hazards at work Code incorporates specific requirements for managing sexual harassment and sex or gender-based harassment risks.
Key Compliance Takeaways
• Identify reasonably foreseeable hazards, including excessive workloads, poor support, bullying, violence, sexual harassment and sex or gender-based harassment.
• Prepare a harassment prevention plan where sexual harassment or sex or gender-based harassment risks are identified, prepare and implement a written plan covering identified risks, controls, relevant considerations, consultation and reporting procedures.
• Eliminate noise-related risks where reasonably practicable.
• Ensure workers’ noise exposure does not exceed 85 dB(A), averaged over eight hours, or 140 dB(C) peak.
• Eliminate health and safety risks where reasonably practicable.
• Ensure workers understand safe work procedures and receive adequate information, instruction and training.
• Provide toilets, drinking water, washing and eating facilities that are clean, safe, accessible and in good working order.
• Supply clean drinking water available to workers free of charge at all times.
Australia consults on proposed privacy Act changes to data handling, consent, security and individual rights
The Privacy Amendment (Personal Data Protection) Bill 2026 released for public consultation on 31.08.2026 proposes significant changes to Australia’s Privacy Act 1988, covering information handling, consent, security and individual rights which have been specified below. Comments were invited from regulated entities, non-government organisations, industry, consumer organisations, legal experts, privacy advocates, academia and individuals till 18 September 2026. The draft remains subject to government consideration.
Highlights of the proposed bill
• Broader definitions: Personal information would include information relating to individuals identifiable through combined datasets.
• Fair and reasonable handling: Collection, use and disclosure of personal information would need to be fair, reasonable and lawful.
• Clearer consent requirements: Consent would generally need to be voluntary, informed, current, specific and unambiguous.
• 72-hour breach reporting: Entities would need to notify the Commissioner within 72 hours of becoming aware of reasonable grounds to believe an eligible data breach occurred.
• Stronger security governance: Entities would need to regularly evaluate compliance with information security and destruction or de-identification requirements.
Key Compliance Takeaways of the Proposed Bill
If enacted as drafted, the following requirements would apply, subject to applicable exceptions:
• Ensure personal information is collected, used and disclosed lawfully, fairly and reasonably, considering individuals’ expectations, transparency, genuine choice, data minimisation and potential harm.
• Obtain consent before collecting sensitive information, including biometric templates and precise geolocation tracking data, unless a specified exception applies.
• Ensure consent is voluntary, informed, current, specific and unambiguous, subject to the specified research exception.
• Obtain consent before trading personal information, including qualifying disclosures for payment or direct marketing, unless an exception applies.
• Take reasonable steps as soon as practicable to prevent or reduce harm from actual or suspected data breaches.
• Identify information no longer needed, consider destruction and take reasonable steps to destroy or de-identify it, subject to statutory retention exceptions.
• Regularly evaluate the effectiveness of information security and destruction or de-identification practices.
• Notify the Commissioner within 72 hours of becoming aware of reasonable grounds to believe an eligible data breach has occurred, including breach details, affected information, recommended precautions and response measures.
Thailand Regulatory Updates
Mandatory contributions rates to the Employee Welfare Fund effective 1 October 2026
The Ministry of Labor had announced on 15 September 2025 the Ministerial Regulation to determine the rates of savings and contributions to the employee welfare fund, 2025. As per the timeline stated in the law, it is gaining effect from 1 October 2026. From that date, employers and employees in Thailand who are subject to the Fund will be required to make monthly contributions at the following rates:
1. Effective 1 October 2026 to 30 September 2031, both employers and employees will make matching contributions of 0.25% of the employee’s wages;
2. Effective 1 October 2031, the contribution rate for both employees and employers will increase to 0.50% of the employee’s wages.
Key Compliance Takeaways:
1. Employers who presently have an existing provident fund should verify whether all employees are covered and assess whether employees who are not members of the provident fund are required to register with the Fund.
2. Register with the Fund through the Department of Labour Protection and Welfare’s e-Service system.
3. Implement a monthly contribution deduction process to ensure that the required Fund contributions are deducted from employees’ wages each month.
4. Ensure timely remittance of contributions by paying both the employer’s and employees’ contributions to the Fund each time the employees’ wages are paid.
5. Have processes in place for maintaining a list of employees and their respective contributions and send them to the relevant Labour Welfare and Protection Office.
For a more detailed breakdown of the commencement of the mandatory contributions to the Employee Welfare Fund, please read our blog here: https://lexplosion.in/thailands-employee-welfare-fund-is-now-effective-what-employers-need-to-know/
Personal Data Protection Committee expands the rights of data subjects to access and correct their personal data
Personal Data Protection Committee published an Announcement on 16 July 2026. Effective 14 September 2026, it prescribes the criteria and procedures for data subjects to access their personal data which is held by data controllers. It also sets out the procedure for data subjects to obtain information from the data controller as to the source of their personal data, where said personal data was obtained without the data subject’s consent.
Key Compliance Takeaways for Data Controllers:
1. Provide in-person and postal channels for the data subject to submit requests. Electronic channels including emails may be provided as additional channels;
2. Verify the details in the request and the supporting documents, without delay and within 15 days of receipt;
3. Where the request is incomplete, inaccurate, non-substantial or unreasonable, notify the data subject of the same and allow at least 10 days to correct the request;
4. Where the request is bona fide, act upon the request by no later than 30 days from receipt. Notify the requester if the period has to be extended due to any necessary circumstances and extend by no more than 30 additional days;
5. Provide the data subject the means to access, inspect and obtain a copy of the personal data collected. Where the data was obtained without consent, disclose its source to the extent practicable.
Thailand's Government tightens rules regarding the registration of partnerships and companies with foreign investment
Department of Business Development of Thailand has introduced Order of the Central Registry of Partnerships and Companies No. 2/2569, dated 14 July 2026 and effective 1 August 2026, tightening regulation of partnerships and limited liability companies involving foreign investors or foreign signing authorities. Also annexed to the Order are relevant forms, such as the Investment Clarification Letter and the Investment Confirmation Letter.
Key Compliance Takeaways:
1. As an applicant for the registration of a partnership or limited liability company, submit supporting documents in either of the following cases:
a. Where the entity has partners or shareholders who are foreigners and have invested or held shares in the partnership or limited company that do not exceed 50% of the total investment or registered capital;
b. Where a limited company has no foreign shareholders, but a foreign director has the authority to sign or co-sign to bind the company.
2. As an applicant falling within either case above, submit an Investment Clarification Letter in the prescribed form, along with the relevant bank statements.
3. As an applicant for amendments to a partnership or a limited liability company to include a foreign national as a partner or authorized signatory, submit an Investment Confirmation Letter in the prescribed form, for entities registered on or after 1 August 2026 make such amendments within one year of registration.
Cabinet approves four draft capital market laws to promote and further regulate securities market
Securities and Exchange Commission (SEC) announced on 25.08.2026 it had submitted four draft capital market laws to the Cabinet, all of which had been reviewed by the Office of the Council of State, and which were subsequently approved by the Cabinet. The four draft laws are:
1. Securities and Exchange Act (No. …) B.E. …
2. Derivatives Act (No. …) B.E. …
3. Trust for Transactions in Capital Market Act (No. …) B.E. …
4. Act Amending the Emergency Decree on Digital Asset Businesses B.E. 2561, B.E. ….
Key Compliance Takeaways:
1. Review electronic systems and record management to ensure the company is capable of reliably creating, transmitting, receiving and retaining electronic records in preparation for the proposed provisions supporting electronic processes.
2. Securities companies and derivative business operators should assess and monitor how the proposed changes could affect ownership structures including the company’s beneficial ownership.
3. Securities and debenture issuers should review their fundraising, issuance and offering procedures against the proposed amendments. Parties involved in takeovers involving trusts should assess the proposed extension of takeover rules to trust-related acquisitions.
4. Audit firms and other capital-market service providers should assess whether their activities would fall within the proposed supervisory framework and prepare to comply with the applicable requirements if the amendments are enacted.
5. Capital-market businesses should review their procedures for responding to SEC investigations and monitor the proposed changes to enforcement and sanctions, including the introduction of Pinai Regulatory Fines for certain non-serious offences.
The drafts will now go through the remaining steps in the legislative process, including consideration by Parliament, post which each will be published in the Royal Gazette and gain force on the date prescribed in each one. Businesses should track the final legislation, implementing rules and commencement dates to establish the precise duties applicable to them. The proposed changes to the SEC’s organisational administration do not, from this summary alone, establish a specific business compliance obligation.
Ministry of Public Health announces health and safety rules on beverages in sealed containers
Ministry of Public Health has released the Ministry of Public Health Announcement (No. 473) B.E. 2569, which came out on 16 September 2026 and gained effect on 17 September 2026. The Announcement provides rules for food manufacturers and importers on the composition, quality and safety standards for beverages in sealed containers.
Key Compliance Takeaways:
1. Ensure beverages meet the prescribed quality standards according to the type of fruit, plant or vegetable as approved by the Food and Drug Administration (FDA);
2. Ensure dry beverages have a moisture content not exceeding 5% by weight, and that where the dry beverage is produced from a plant or vegetable, that the moisture content is as approved by the FDA;
3. Label beverage names that contain or are made from fruit juice both liquid and dry, and beverages that have fruit flavors or aromas obtained from synthesis both liquid and dry, according to their respective requirements, for example:
a. “100% water” (space for specifying the fruit name) for beverages containing or made from 100% fruit;
b. “Flavored water.%” (Leave the space blank to specify the name and quantity as a percentage of fruit for beverages containing or made from fruit that contain less than 20% by weight.)
4. For the labelling of beverages that use naturally occurring caffeine-containing flavouring agents, display the words “Contains Caffeine” in letters of a height of not less than 2 millimetres that are clearly legible, in the same area as the food name or trademark.
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This newsletter is provided for general informational purposes only and does not constitute legal advice or establish an attorney-client relationship. The content herein summarizes recent changes in laws across various jurisdictions based on publicly available information and is not intended to be a comprehensive analysis of all applicable laws or their implications. Legal interpretations and applications vary by jurisdiction, and the information provided may not reflect the most current legal developments at the time of your reading.
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