February 14, 2024

Registering a Company Under the Thailand Board of Investment

Registering a company under the Thailand Board of Investment allows companies to receive special tax incentives. In addition, BOI promoted companies can have up to 100% foreign ownership.

The process is time-consuming and requires careful preparation. It’s important to work with a lawyer, such as Plizz, to ensure that all of the necessary requirements are met.

Application for Promotion

The Board of Investment (BOI) offers tax and non-tax incentives for foreign and local entrepreneurs that invest in prioritized projects under the BOI’s guidelines. These incentives include major corporate income tax exemptions, reduction of import duties and allowances on raw materials and other equipment, a simpler procedure for obtaining work permits for foreign employees and a larger land ownership option for foreign companies.

Additionally, BOI-promoted companies may benefit from a number of merit-based incentives that can vary according to the activities of the company. These benefits can be quite substantial and may help a BOI-promoted business gain a competitive edge in international markets. Our firm can assist with a range of BOI-related matters including preparing the required business feasibility study, submitting applications to the Office of the BOI and advising on post-BOI licensing compliance requirements such as social security contributions, VAT, withholding taxes and annual reporting. Our fees are very competitive and provide our clients with excellent value.

Requirements for Promotion

Companies that are promoted under the BOI can enjoy tax and non-tax incentives such as major tax waivers, easing of foreign equity restrictions and land ownership opportunities for foreign entities. However, the registration process can be long and requires submission of a plethora of business documents, and it is advisable to seek professional assistance from local specialists for this procedure.

The Memorandum of Association of a limited company must state the name of the company, its objectives, capital and names of promoters who are at least Thai nationals. At least three of the promoters must hold shares in the company.

Once the Office of the Board of Investment Thailand has received all the specified documents, they will issue a promotion certificate. After that, the company must follow strict accounting and reporting protocols. This will be monitored by the revenue department and BOI inspectors. The company must also pay the basic social security contributions, withholding taxes, and Value Added Tax as well as submit yearly financial statements.

Application for Incorporation

After submitting all required forms, business owners will need to attend an interview with the BOI. The exact details of this interview will depend on the company’s category. The BOI will review the company’s application and determine whether it meets the requirements for promotion.

Once the company receives its promotion acceptance letter, it can proceed with registration of a Thai corporation. This can be done online through the BOI’s E-investment platform. It is also necessary to register for Value Added Tax and other licenses, depending on the type of business activity.

The process for registering a BOI company in Thailand can take several weeks, so it is important to plan accordingly. It is also advisable to seek guidance from business consultants, who can help with the registration process and ensure that the company is eligible for all relevant benefits. This includes ensuring that the company’s structure is in line with the BOI’s promotion policy and requirements.

Application for Tax Identification Number

The process for obtaining a tax ID number under the BOI can be time-consuming. However, the Juslaws & Consult Thai Law Firm can help you to streamline the process.

The BOI offers a number of incentives for foreign investors. Currently, it places more emphasis on investments that are high-tech and innovative. This includes digital technology, smart agriculture and biotechnology, aviation and logistics, and automation and robotics. It also encourages investment in SMEs and high-value services.

Investors must have positive financing options and a clear business plan. They must have no criminal record in their native country or in Thailand, and they must have a good credit rating. It is important to submit all documents on time, as the BOI will not extend the deadline more than three times. If you are unable to meet the deadline, send an explanatory letter to the office of the BOI. The office will then decide whether to grant you an extension.

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