The Thai Retail Association, led by Nath Wongphanik, proposes a three-pronged "ACT" strategy to revive the retail sector in 2026-2027. Short-term measures include VAT refunds and e-receipt incentives; medium-term measures focus on regulatory flexibility (hourly employment, BOI-style support for regional retailers, elder and migrant worker hiring); long-term measures aim to level the playing field on e-commerce by enforcing tax compliance and product standards against cheap imports that undercut SMEs. The sector expects Q4 2026 sales recovery contingent on holiday shopping, tourism stimulus, and successful continuation of relief programs. Retail market expected to grow 3% in 2026 to 4.38 trillion baht, and 3-3.5% in 2027.