BOI Offers Investors Comprehensive Services -
Provides comprehensive information and advice on establishing operations in Thailand Indentifies potential suppliers Indentifies joint-venture partners Provides useful contacts with key public and private organizations One Stop Service Center for Investment Providing information on International Headquarters (IHQ) Providing information on International Trading Centers (ITC) Providing information on Special Economics Zones
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แกก้ ไข
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e-Investment Promotion
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Digital Cluster 13
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Use of Corporate Income Tax Incentives To ensure that the incentives are granted effectively and exercised correctly in accordance with promotion conditions and to ensure the clear cost-and-benefit evaluation of investment promotion, promoted persons must report operating results for their projects to the Office of the Board of Investment for review prior to being granted corporate income tax incentives for that year. The reporting criteria and method shall be as prescribed by the Office of the Board of Investment
Activities Eligible for Promotion Types of activities eligible for promotion General List of Activities Eligible for Promotion Section 1
Agriculture and Agricultural Products
Section 2
Mineral, Ceramics and Basic Metals
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Light Industry
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Metal Products, Machinery and Transport Equipment
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Electronics and Electrical Appliances Industry
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Chemicals, Paper and Plastics
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Service and Public Utilities
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Technology Development and Innovations
Investors applying for BOI promotion should be well-prepared with information of the activities eligible for promotion and in particular the specific conditions under each activity. Updated information of types, sizes and conditions of activities eligible for promotion is assembled from the various announcements, details of which an investor is encouraged to thoroughly review before applying for BOI promotion. The following activities are classified as activities of special importance and benefits to the country that will be granted corporate income tax exemption without being subject to a corporate income tax exemption cap: Category 1.3 Economic forest plantations (except for Eucalyptus) Category 3.9 Creative product design and development centers Category 4.11.1 Manufacture of air frames, air frame parts and major aircraft appliances, e.g. engines, aircraft parts,propellers and avionics Category 5.6 Electronic design Category 5.7 Software Category 7.1.1.1 Production of electricity or steam power from waste or refuse-derived fuel Category 7.8 Energy Service Company (ESCO)
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Category 7.9.2 Industrial zones or technology industrial zones Category 7.10 Cloud services Category 7.11 Research and development Category 7.12 Biotechnology Category 7.13 Engineering design 3 Category 7.14 Scientific laboratories Category 7.15 Calibration services Measure for Improvement of Production Efficiency as listed below Category 7.19 Vocational training centers
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Procedures for Obtaining Promotional Privileges The chart that appear on this and the following pages identify, in detail, the procedural aspects of applying for BOI privileges. The major steps along the road to approval are:
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e-Expert System
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