The Securities and Exchange Commission of Thailand (“SEC”) has announced significant amendments to the regulatory regime governing Material Transactions (“MT”) and Related Party Transactions (“RPT”) of listed companies. These revisions are reflected in the newly issued Notifications, which will repeal and supersede the current MT and RPT rules, as follows:
i. Notification of the Capital Market Supervisory Board No. TorJor. 45/2568 Re: Rules on Material Transactions dated 19 December 2025; and
ii. Notification of the Capital Market Supervisory Board No. TorJor. 46/2568 Re: Rules on Related Party Transactions dated 19 December 2025.
Both Notifications were published in the Royal Gazette on 19 January 2026 and will become on 1 July 2026.
The amendments aim to align the regulatory framework with the current market practices and international standards, enhance investor protection, and reduce compliance burdens by exempting certain types of transactions while providing greater operational flexibility for listed companies.
The SEC Office has recently published a manual to facilitate listed companies and relevant persons in understanding and adheringto the proper practices under the newly issued MT and RPT rules.
The official guidelines on the MT and RPT regulations issued by the SEC Office can be accessed at: Guidelines on the MT and RPT regulations
