The application of large language models (LLMs) in the legal domain holds significant potential for information retrieval and question answering, yet Thai legal QA systems face challenges due to a lack of standardized evaluation benchmarks and the complexity of Thai legal structures. This paper introduces NitiBench, a benchmark comprising two datasets: the NitiBench-CCL, covering general Thai financial law, and the NitiBench-Tax, which includes real-world tax law cases requiring advanced legal reasoning. We evaluate retrieval-augmented generation (RAG) and long-context LLM-based approaches to address three key research questions: the impact of domain-specific components like section-based chunking and cross-referencing, the comparative performance of different retrievers and LLMs, and the viability of long-context LLMs as an alternative to RAG. Our results show that section-based chunking significantly improves retrieval and end-to-end performance, current retrievers struggle with complex queries, and long-context LLMs still underperform RAG-based systems in Thai legal QA. To support fair evaluation, we propose tailored multi-label retrieval metrics and the use of an LLM-as-judge for coverage and contradiction detection method. These findings highlight the limitations of current Thai legal NLP solutions and provide a foundation for future research in the field. We also open-sourced our codes and dataset to available publicly.

This technical report describes the development of WangchanLion, an instruction fine-tuned model focusing on Machine Reading Comprehension (MRC) in the Thai language. Our model is based on SEA-LION and a collection of instruction following datasets. To promote open research and reproducibility, we publicly release all training data, code, and the final model weights under the Apache-2 license. To assess the contextual understanding capability, we conducted extensive experimental studies using two Thai MRC datasets, XQuAD and Iapp_wiki_qa_squad. Experimental results demonstrate the model's ability to comprehend the context and produce an answer faithful to the reference one in 0-shot and 1-shot settings. In addition, our evaluation goes beyond the traditional MRC. We propose a new evaluation scheme assessing the answer's correctness, helpfulness, conciseness, and contextuality. Our code is available publicly at https://github.com/vistec-AI/WangchanLion.