regional operating headquarters. you could qualify if you provide these services to companies...
DESCRIPTION
Benefit -In 1 st fiscal year, have one operating company in another country; a second within 3 rd year; a third within 5 th year -Have annual expenses in Thailand of Bht 15 million, or have invested at least Bht 30 million in Thailand -By end of 3 rd year, 75% of ROH personnel to be qualified staff, have 5 specialised professionals, and 5 top executives earning at least Bht 2.5 million in annual salary and benefits each -All companies must be real operating companies with a physical presence and staff For portion of income from OVERSEAS OPERATIONS 0% CORPORATE INCOME TAX for 15 years Key Conditions Benefit For portion of income from LOCAL OPERATIONS 10% CORPORATE INCOME TAX for 15 years TOPLINE OF BENEFITS & CONDITIONS FOR REGIONAL OPERATING HEADQUARTERS Benefit In addition to conditions for income from overseas and local operations: -Income generated from services to overseas companies must be at least 50% of total revenues For income of EXPATRIATE EMPLOYEES 15% PERSONAL INCOME TAX for 8 years Key ConditionsTRANSCRIPT
![Page 1: REGIONAL OPERATING HEADQUARTERS. You could qualify if you provide these services to companies outside…](https://reader037.vdocuments.site/reader037/viewer/2022101123/5a4d1c107f8b9ab0599f6b55/html5/thumbnails/1.jpg)
REGIONAL OPERATING
HEADQUARTERS
![Page 2: REGIONAL OPERATING HEADQUARTERS. You could qualify if you provide these services to companies outside…](https://reader037.vdocuments.site/reader037/viewer/2022101123/5a4d1c107f8b9ab0599f6b55/html5/thumbnails/2.jpg)
You could qualify if you provide these services to companies
outside of Thailand
• Business management, adminBusiness management, admin• Sourcing raw materials, parts, Sourcing raw materials, parts,
finished productsfinished products• Research and developmentResearch and development• Technical assistanceTechnical assistance• Marketing and sales promotionMarketing and sales promotion• Human resources trainingHuman resources training
• Business advisory servicesBusiness advisory services• Investment feasibility studiesInvestment feasibility studies• Credit managementCredit management• Other services approved by the Other services approved by the
Revenue Department on a case-by-Revenue Department on a case-by-case basiscase basis
![Page 3: REGIONAL OPERATING HEADQUARTERS. You could qualify if you provide these services to companies outside…](https://reader037.vdocuments.site/reader037/viewer/2022101123/5a4d1c107f8b9ab0599f6b55/html5/thumbnails/3.jpg)
Benefit
- In 1st fiscal year, have one operating company in another country; a second within 3rd year; a third within 5th year
- Have annual expenses in Thailand of Bht 15 million, or have invested at least Bht 30 million in Thailand
- By end of 3rd year, 75% of ROH personnel to be qualified staff, have 5 specialised professionals, and 5 top executives earning at least Bht 2.5 million in annual salary and benefits each
- All companies must be real operating companies with a physical presence and staff
For portion of income from OVERSEAS OPERATIONS
0% CORPORATE INCOME TAX
for 15 years
Key Conditions
BenefitFor portion of income from
LOCAL OPERATIONS
10% CORPORATE INCOME TAX
for 15 years
TOPLINE OF BENEFITS & CONDITIONS FOR REGIONAL OPERATING HEADQUARTERS
Benefit
In addition to conditions for income from overseas and local operations:
- Income generated from services to overseas companies must be at least 50% of total revenues
For income of EXPATRIATE EMPLOYEES
15% PERSONAL INCOME TAX
for 8 years
Key Conditions