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BOI Services

BOI Promotion Certificate

Consultation for obtaining BOI privileges for all types of businesses, especially the software business, to which BOI has granted a tax incentive of 8-year corporate income tax exemption with no limit (subject to the program terms and conditions).

Businesses eligible for investment promotion must be essential businesses and beneficial to the economy, society, and national security. These include manufacturing businesses for export, businesses that require large capital or intensive labor, and businesses that use agricultural products or natural resources as raw materials. They must not be previously operated in the Kingdom or have been operated but not adequate or with outdated manufacturing processes and systems.

Investment Promotion Policy

To lessen the government’s fiscal burden and to reflect current economic conditions and future trends, the Board of Investment has established the investment promotion policy, which aims to:

1. Improve the efficiency and value in exercising tax rights and privileges

by granting tax rights and privileges to projects that are truly beneficial to the economy and adopt the good governance principles. The promoted projects are required to report their performance results to BOI for examination before exercising their corporate income tax privileges in a given year.

2. Support industries to develop a quality system

and production standards to compete in the world market. The promoted projects with an investment of 10 million baht or more (excluding cost of land or working capital) are required to obtain the ISO 9000 certificate or other equivalent international standards.

3. Align investment promotion measures with trade agreements

and international investments by removing international commercial terms and using domestically-produced parts.

4. Promote investment in the region

or localities with low-income economies and inadequate investment facilities by providing them with the most attractive tax incentives.

5. Promote small and medium-sized industries

by requiring minimum investment of only 500,000 baht (excluding cost of land and working capital) for promoted projects in businesses listed in the BOI Notification No. 1/2553 and not less than 1 million baht (excluding cost of land and working capital) for other businesses.

6. Promote agriculture businesses and products,

businesses related to technology and human resource development, infrastructure, public facilities, and basic services, environmental protection and preservation, and targeted industries.

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