5. H[W
-XO
Disclaimer: Contents of this publication are for informational purposes only and should not be seen as complete or legally binding.
)RU FODUL¿FDWLRQ DQGRU FRQ¿UPDWLRQ RI LQIRUPDWLRQ SOHDVH FRQWDFW DSSURSULDWH %2, RI¿FLDOV
6. A GUIDE TO THE BOARD OF INVESTMENT 2014
TABLE OF CONTENTS
CHAPTER 1
OFFICE OF THE BOARD OF INVESTMENT
· 2UJDQL]DWLRQ FKDUW
· ,QFHQWLYHV JXDUDQWHH DQG SURWHFWLRQ XQGHU WKH ,QYHVWPHQW 3URPRWLRQ $FW
· ,QYHVWPHQW SURPRWLRQ SROLFLHV DQG FULWHULD
· 6XPPDU RI EDVLF WD[ LQFHQWLYHV
CHAPTER 2
LIST OF ACTIVITIES ELIGIBLE FOR PROMOTION AND THE CONDITIONS
· 6HFWLRQ $JULFXOWXUH DQG $JULFXOWXUDO 3URGXFWV
· 6HFWLRQ 0LQLQJ HUDPLFV DQG %DVLV 0HWDOV
· 6HFWLRQ /LJKW ,QGXVWU
· 6HFWLRQ 0HWDO 3URGXFWV 0DFKLQHU DQG 7UDQVSRUW (TXLSPHQW
· 6HFWLRQ (OHFWURQLF ,QGXVWU DQG (OHFWULFDO $SSOLDQFH
· 6HFWLRQ KHPLFDOV 3DSHU DQG 3ODVWLFV
· 6HFWLRQ 6HUYLFH DQG 3XEOLF 8WLOLWLHV
+$37(5
PROCEDURES OF APPLYING FOR BOI PROMOTION, PROJECT IMPLEMENTATION AND
UTILIZATION OF PROMOTIONAL PRIVILEGES
CHAPTER 4
6(/(7(' %2, '280(176
· 7KH %RDUG RI ,QYHVWPHQW $QQRXQFHPHQW 1R *UDQWLQJ RI $GGLWLRQDO 5LJKWV DQG
%HQH¿WV IRU ,QYHVWPHQW LQ 6NLOO 7HFKQRORJ DQG ,QQRYDWLRQ67,
· %RDUG RI ,QYHVWPHQW $QQRXQFHPHQW 1R $PHQGPHQW RQ JUDQWLQJ ULJKWV DQG EHQH¿WV IRU
LQYHVWPHQW LQ 6NLOO 7HFKQRORJ DQG ,QQRYDWLRQ67,
· %RDUG RI ,QYHVWPHQW $QQRXQFHPHQW 1R $GGLWLRQDO 5LJKWV DQG 3ULYLOHJHV IRU ,QYHVWPHQW
WR 'HYHORS 6NLOO 7HFKQRORJ ,QQRYDWLRQ ± 67,
· ([SODQDWRU 1RWHV IRU $SSOLFDWLRQ IRU $GGLWLRQDO 5LJKWV DQG 3ULYLOHJHV IRU ,QYHVWPHQW LQ
'HYHORSPHQW RI 6NLOOV 7HFKQRORJ ,QQRYDWLRQ 67,
8. A GUIDE TO THE BOARD OF INVESTMENT 2014
4
CHAPTER 1
THE OFFICE OF THE BOARD OF INVESTMENT
7KH 2I¿FH RI WKH %RDUG RI ,QYHVWPHQW LV D JRYHUQPHQW DJHQF XQGHU WKH 2I¿FH RI WKH 3ULPH 0LQLVWHU ,WV
PDLQ UROHV DQG UHVSRQVLELOLWLHV DUH LQ SURPRWLQJ LQYHVWPHQW 7KH %RDUG RI ,QYHVWPHQW SUHVFULEHV WKH LQYHVWPHQW
SURPRWLRQ SROLFLHV XQGHU ,QYHVWPHQW 3URPRWLRQ $FW %( DQG WKH UHVSHFWLYH $PHQGPHQW $FWV 1R %(
DQG 1R %(
Organization Chart
OFFICE OF THE PRIME MINISTERBOARD OF INVESTMENT
SUB-COMMITTEES
UNDER THE BOARD OF INVESTMENT
GENERAL ADMINISTRATION BUREAU INVESTMENT PROMOTION
BUREAU 1
INVESTMENT STRATEGY
AND POLICY BUREAU
REGIONAL INVESTMENT
AND ECONOMIC CENTER
1
CHIANGMAI
THAILAND
BOARD OF
INVESTMENT
BEIJING
OFFICE
THAILAND
BOARD OF
INVESTMENT
FRANKFURT
OFFICE
THAILAND
BOARD OF
INVESTMENT
GUANGZHOU
OFFICE
THAILAND
BOARD OF
INVESTMENT
LOS ANGELES
OFFICE
THAILAND
BOARD OF
INVESTMENT
MUMBAI
OFFICE
THAILAND
BOARD OF
INVESTMENT
NEW YORK
OFFICE
THAILAND
BOARD OF
INVESTMENT
OSAKA
OFFICE
REGIONAL INVESTMENT
AND ECONOMIC CENTER
2
NAKORN RATCHASIMA
REGIONAL INVESTMENT
AND ECONOMIC CENTER
3
KHONKAEN
INTERNATIONAL AFFAIRS
BUREAU
MANAGEMENT
INFORMATION SYSTEM
BUREAU
OFFICE OF THE BOARD OF INVESTMENT
ONE STOP SERVICES CENTER FOR
VISA AND WORK PERMITS UNDER
THE BOARD OF INVESTMENT
- OFFICE OF THE BOARD OF
INVESTMENT
- IMMIGRATION BUREAU
- DEPARTMENT OF EMPLOYMENT
9. A GUIDE TO THE BOARD OF INVESTMENT 2014
THAILAND
BOARD OF
INVESTMENT
PARIS
OFFICE
THAILAND
BOARD OF
INVESTMENT
SEOUL
OFFICE
THAILAND
BOARD OF
INVESTMENT
SHANGHAI
OFFICE
THAILAND
BOARD OF
INVESTMENT
STOCKHOLM
OFFICE
THAILAND
BOARD OF
INVESTMENT
SYDNEY
OFFICE
THAILAND
BOARD OF
INVESTMENT
TAIPEI
OFFICE
THAILAND
BOARD OF
INVESTMENT
TOKYO
OFFICE
REGIONAL INVESTMENT
AND ECONOMIC CENTER
4
CHONBURI
REGIONAL INVESTMENT
AND ECONOMIC CENTER
5
SONGKHLA
REGIONAL INVESTMENT
AND ECONOMIC CENTER
6
SURATTHANI
REGIONAL INVESTMENT
AND ECONOMIC CENTER
7
PHITSANULOK
INVESTMENT SERVICES
CENTER
INVESTMENT
DEVELOPMENT
ASSISTANT BUREAU
INVESTMENT
MARKETING BUREAU
THAI OVERSEAS
INVESTMENT
PROMOTION
DIVISION
INVESTMENT PROMOTION
BUREAU 2
INVESTMENT PROMOTION
BUREAU 3
INVESTMENT PROMOTION
BUREAU 4
10. A GUIDE TO THE BOARD OF INVESTMENT 2014
INCENTIVES, GUARANTEE, AND PROTECTION UNDER THE
INVESTMENT PROMOTION ACT
8QGHU WKH ,QYHVWPHQW 3URPRWLRQ $FW %( WKH %RDUG RI ,QYHVWPHQW LV DXWKRUL]HG WR JUDQW WKH IROORZLQJ
LQFHQWLYHV JXDUDQWHHV DQG SURWHFWLRQ
,QFHQWLYHV
7D[ LQFHQWLYHV
· ([HPSWLRQUHGXFWLRQ RI LPSRUW GXWLHV RQ PDFKLQHU 6HFWLRQ DQG
62. A GUIDE TO THE BOARD OF INVESTMENT 2014
SUMMARY OF BASIC TAX INCENTIVES
Tax and Duty
Privileges
Zone 1 Zone 2 Zone 3 (36 provinces) Zone 3 (23 provinces)
Inside
industrial
estates/
promoted
industrial
zones
Outside
industrial
estates/
promoted
industrial
zones
Inside
industrial
estates/
promoted
industrial
zones
(Excluding
Laem
Chabang
Industrial
Estate and
industrial
estates/
promoted
industrial
zones in
Rayong
Province)
Outside
industrial
estates/
promoted
industrial
zones
Inside
industrial
estates/
promoted
industrial
zones +
Laem
Chabang
Industrial
Estate and
industrial
estates/
promoted
industrial
zones in
Rayong
Province*
Outside
industrial
estates/
promoted
industrial
zones
Inside
industrial
estates/
promoted
industrial
zones
Outside
industrial
estates/
promoted
industrial
zones
Import duties on
PDFKLQHU
UHGXFWLRQ
UHGXFWLRQ
([HPSWLRQ
UHGXFWLRQ
([HPSWLRQ ([HPSWLRQ ([HPSWLRQ ([HPSWLRQ
RUSRUDWH LQFRPH
WD[ H[HPSWLRQ
HDUV
HDUV
HDUV HDUV HDUV HDUV HDUV
SHUFHQW
UHGXFWLRQ RI
FRUSRUDWH LQFRPH
WD[
HDUV
after the
H[HPSWLRQ
period
HDUV
after the
H[HPSWLRQ
period
HDUV
after the
H[HPSWLRQ
period
Import duties on
UDZ RU HVVHQWLDO
PDWHULDOV XVHG LQ
PDQXIDFWXULQJ RI
H[SRUW SURGXFWV
([HPSWLRQ ([HPSWLRQ ([HPSWLRQ ([HPSWLRQ ([HPSWLRQ ([HPSWLRQ ([HPSWLRQ ([HPSWLRQ
'HGXFWLRQ RI
transportation,
HOHFWULFLW DQG
ZDWHU FRVWV
'RXEOH
GHGXFWLRQ
for 10 years
'RXEOH
GHGXFWLRQ
for 10 years
'RXEOH
GHGXFWLRQ
for 10 years
'HGXFWLRQ RI
WKH SURMHFW
LQIUDVWUXFWXUH
LQVWDOODWLRQ
FRQVWUXFWLRQ FRVWV
GHGXFWLRQ
from net
SUR¿W
GHGXFWLRQ
IURP QHW SUR¿W
GHGXFWLRQ
from net
SUR¿W
GHGXFWLRQ
from net
SUR¿W
Import duties on
UDZ RU HVVHQWLDO
PDWHULDOV XVHG
LQ PDQXIDFWXULQJ
SURGXFWV IRU
GRPHVWLF VDOH
UHGXFWLRQ IRU
HDUV ZLWK
HDUO
DSSURYDO
H[FOXGLQJ
Laem
Chabang
,QGXVWULDO
Estate and
LQGXVWULDO
HVWDWHV
promoted
LQGXVWULDO
zones in
Rayong
3URYLQFH
104. A GUIDE TO THE BOARD OF INVESTMENT 2014
20
6HFWLRQ 0HWDO 3URGXFWV 0DFKLQHU DQG 7UDQVSRUW (TXLSPHQW
$FWLYLWLHV Conditions
0DQXIDFWXUH RI KDQG WRROV DQG PHDVXULQJ WRROV 5LJKWV DQG EHQH¿WV
6KDOO EH DFFRUGLQJ WR WKH %RDUG RI ,QYHVWPHQW
$QQRXQFHPHQW 1R GDWHG $XJXVW
0DQXIDFWXUH RI PDFKLQHU HTXLSPHQW DQG SDUWV
0DQXIDFWXUH RI PDFKLQHU HTXLSPHQW RU
parts that have engineering design
0DQXIDFWXUH RI IDUP PDFKLQHU RU
HTXLSPHQW DQG IRRG SURFHVVLQJ
PDFKLQHU RU HTXLSPHQW
0DQXIDFWXUH RI HQHUJFRQVHUYLQJ
PDFKLQHU RU HTXLSPHQW DQG PDFKLQHU
RU HTXLSPHQW ZKLFK XVHV DOWHUQDWLYH
energy
0DQXIDFWXUH RU UHSDLU RI PRXOG DQG GLH
0DQXIDFWXUH RI RWKHU PDFKLQHU
equipment and parts
Conditions
7KH PDQXIDFWXUH RI HQHUJFRQVHUYLQJ PDFKLQHU
RU HTXLSPHQW DQG PDFKLQHU RU HTXLSPHQW ZKLFK
XVHV DOWHUQDWLYH HQHUJ PXVW EH DFFRUGLQJ WR WKH OLVW
approved by the Ministry of Energy.
5LJKWV DQG EHQH¿WV
7KH IROORZLQJ DFWLYLWLHV DUH FODVVLILHG DV SULRULW
DFWLYLW RI VSHFLDO LPSRUWDQFH DQG EHQH¿WV WR WKH
FRXQWU
0DQXIDFWXUH RI PDFKLQHU HTXLSPHQW DQG
parts that have engineering design
0DQXIDFWXUH RI IDUP PDFKLQHU RU HTXLSPHQW
DQG IRRG SURFHVVLQJ PDFKLQHU RU HTXLSPHQW
0DQXIDFWXUH RI HQHUJFRQVHUYLQJ PDFKLQHU
RU HTXLSPHQW DQG PDFKLQHU RU HTXLSPHQW
ZKLFK XVHV DOWHUQDWLYH HQHUJ
7KH IROORZLQJ DFWLYLWLHV DUH FODVVLILHG DV SULRULW
DFWLYLW
0DQXIDFWXUH RU UHSDLU RI PRXOG DQG GLH
0DQXIDFWXUH RI RWKHU PDFKLQHU HTXLSPHQW DQG
parts
0DQXIDFWXUH RI PHWDO SURGXFWV LQFOXGLQJ PHWDO
parts
5LJKWV DQG EHQH¿WV
6KDOO EH DFFRUGLQJ WR WKH %RDUG RI ,QYHVWPHQW
$QQRXQFHPHQW 1R GDWHG $XJXVW
7KH PDQXIDFWXUH RI VLQWHUHG SURGXFWV DQG WKH
PDQXIDFWXUH RI VWHHO SURGXFWV RU SDUWV WKDW FRQWDLQ
PHWDO FDVWLQJ SURFHVV XVLQJ LQGXFWLRQ IXUQDFH RU
IRUJLQJ SURFHVV LQ WKH SURMHFW DUH FODVVL¿HG DV D
SULRULW DFWLYLW
6XUIDFH WUHDWPHQW RU DQRGL]HG VXUIDFH WUHDWPHQW Conditions
0XVW XVH PRGHUQ PDQXIDFWXULQJ SURFHVV DV DSSURYHG
by the Board
5LJKWV DQG EHQH¿WV
6KDOO EH DFFRUGLQJ WR WKH %RDUG RI ,QYHVWPHQW
$QQRXQFHPHQW 1R GDWHG $XJXVW
3URMHFWV ORFDWHG LQ LQGXVWULDO HVWDWHV VSHFL¿HG E
WKH ,QGXVWULDO (VWDWH $XWKRULW RI 7KDLODQG VKDOO EH
FODVVL¿HG DV SULRULW DFWLYLW
+HDW WUHDWPHQW Conditions
3URMHFWV WKDW XVH FDQLGH PXVW EH ORFDWHG LQ LQGXVWULDO
HVWDWHV RU SURPRWHG LQGXVWULDO ]RQHV
5LJKWV DQG EHQH¿WV
ODVVL¿HG DV D SULRULW DFWLYLW
%XLOGLQJ RU UHSDLU RI VKLSV
%XLOGLQJ RU UHSDLU RI VKLSV RI QRW OHVV WKDQ
WRQV JURVV
%XLOGLQJ RU UHSDLU RI VKLSV RI OHVV WKDQ
WRQV JURVV H[FHSW ZRRGHQ RU VWHHO
VKLSV
105. Conditions
,I ORFDWHG LQ ]RQH WKH SURMHFW RI DQ VL]H PXVW REWDLQ
,62 FHUWL¿FDWLRQ ZLWKLQ HDUV IURP WKH VWDUWXS
date.
5LJKWV DQG EHQH¿WV
ODVVL¿HG DV D SULRULW DFWLYLW RI VSHFLDO LPSRUWDQFH
DQG EHQH¿WV WR WKH FRXQWU
106. A GUIDE TO THE BOARD OF INVESTMENT 2014
21
$FWLYLWLHV Conditions
0DQXIDFWXUH RI HOHFWULFSRZHUHG YHKLFOHV RQO
WKRVH WKDW FDQQRW UHJLVWHU XQGHU 0RWRU 9HKLFOH
$FW RI %(
115. A GUIDE TO THE BOARD OF INVESTMENT 2014
$FWLYLWLHV Conditions
0DQXIDFWXUH RI DXWRPRELOH
0DQXIDFWXUH RI DXWRPRELOH
0DQXIDFWXUH RI DXWRPRELOH 3DFNDJH
116. 0DQXIDFWXUH RI SDVVHQJHU FDUV
0DQXIDFWXUH RI DXWRPRELOH
5LJKWV DQG EHQH¿WV
1R H[HPSWLRQ RQ FRUSRUDWH LQFRPH WD[ VKDOO EH
granted.
2WKHU ULJKWV DQG EHQH¿WV DUH JUDQWHG DFFRUGLQJ WR
WKH %RDUG RI ,QYHVWPHQW DQQRXQFHPHQW 1R
dated August 1, 2000.
0DQXIDFWXUH RI DXWRPRELOH 3DFNDJH
117. Conditions
$ ³3DFNDJH´ SURSRVDO PXVW LQFOXGH $FWLYLW
0DQXIDFWXUH RI DXWRPRELOH 0DQXIDFWXUH
RI YHKLFOH SDUWV DQGRU 0DQXIDFWXUH RI
DXWRPRELOH HQJLQHV DOO RI ZKLFK VXSSRUW WKH
DXWRPRWLYH PDQXIDFWXULQJ RSHUDWLRQ 7KH PLQLPXP
LQYHVWPHQW PXVW QRW EH OHVV WKDQ PLOOLRQ
EDKW H[FOXGLQJ WKH FRVW RI ODQG DQG ZRUNLQJ FDSLWDO
$XWRPRWLYH PDQXIDFWXULQJ SURMHFW PXVW KDYH D
GH¿QLWH SURGXFWLRQ DQG PDUNHWLQJ SODQ
0DQXIDFWXUH RI YHKLFOH SDUWV DQGRU DXWRPRELOH
HQJLQHV ZLOO H[FOXVLYHO VXSSRUW WKH DXWRPRELOH
PDQXIDFWXULQJ WKDW LV SDUW RI WKH 3DFNDJH
5LJKWV DQG EHQH¿WV
0DQXIDFWXUH RI DXWRPRELOH
([HPSWLRQ RI LPSRUW GXW RQ PDFKLQHU
UHJDUGOHVV RI ]RQH
1R H[HPSWLRQ RU UHGXFWLRQ RI FRUSRUDWH
LQFRPH WD[
2WKHU ULJKWV DQG EHQHILWV VKDOO EH JUDQWHG
DFFRUGLQJ WR WKH %RDUG RI ,QYHVWPHQW
DQQRXQFHPHQW 1R GDWHG $XJXVW
2000.
0DQXIDFWXUH RI YHKLFOH SDUWV DQGRU DXWRPRELOH
engine
([HPSWLRQ RI LPSRUW GXW RQ PDFKLQHU
UHJDUGOHVV RI ]RQH
RUSRUDWH LQFRPH WD[ LQFHQWLYHV DQG RWKHU
ULJKWV DQG EHQH¿WV VKDOO EH JUDQWHG DFFRUGLQJ
WR $FWLYLW 0DQXIDFWXUH RI YHKLFOH SDUWV
DQGRU 0DQXIDFWXUH RI DXWRPRELOH
engines.
0DQXIDFWXUH RI SDVVHQJHU FDUV
Conditions
7KH DFWXDO SURGXFWLRQ PXVW QRW EH OHVV WKDQ
XQLWVHDU LQ DQ HDU GXULQJ WKH ¿UVW ¿YH HDUV RI
the operation.
$OO SURGXFWLRQ PXVW EH EDVHG RQ WKH VDPH SODWIRUP
approved by the Board.
7KH WRWDO LQYHVWPHQW GXULQJ WKH ILUVW HDUV RI
FRUSRUDWH LQFRPH WD[ H[HPSWLRQ PXVW QRW EH OHVV
WKDQ ELOOLRQ EDKW H[FOXGLQJ FRVW RI ODQG DQG
ZRUNLQJ FDSLWDO
$Q LQYHVWPHQW SODQ IRU SDUWV SURGXFWLRQ DQG D SODQ
IRU SDUWV XWLOL]DWLRQ PXVW EH VXEPLWWHG DQG DSSURYHG
by the Board.
1RW HQWLWOHG WR DGGLWLRQDO FRUSRUDWH LQFRPH WD[
H[HPSWLRQ XQGHU WKH 67, VNLOO WHFKQRORJ DQG
LQQRYDWLRQ
128. 0DQXIDFWXUH RI HOHFWULF ZLUHV RU HQDPHO
ZLUHV
0DQXIDFWXUH RI SDUWV RU HTXLSPHQW IRU
RWKHU DSSOLDQFHV
5LJKWV DQG EHQH¿WV
6KDOO EH DFFRUGLQJ WR %RDUG RI ,QYHVWPHQW
$QQRXQFHPHQW 1R RQ LQYHVWPHQW SURPRWLRQ
SROLF IRU HOHFWURQLFV DQG HOHFWULFDO DSSOLDQFHV LQGXVWU
0DQXIDFWXUH RI HOHFWURQLF SURGXFWV
0DQXIDFWXUH RI FRQVXPHUV HOHFWURQLFV
0DQXIDFWXUH RI RI¿FH HOHFWURQLFV
0DQXIDFWXUH RI LQGXVWULDO HOHFWURQLFV
0DQXIDFWXUH RI WHOHFRPPXQLFDWLRQ
equipment
0DQXIDFWXUH RI DJULFXOWXUDO HOHFWURQLFV
0DQXIDFWXUH RI RWKHU HOHFWURQLF SURGXFWV
5LJKWV DQG EHQH¿WV
6KDOO EH DFFRUGLQJ WR %RDUG RI ,QYHVWPHQW
$QQRXQFHPHQW 1R RQ LQYHVWPHQW SURPRWLRQ
SROLF IRU HOHFWURQLFV DQG HOHFWULFDO DSSOLDQFHV
industry
7KH PDQXIDFWXUH RI LQGXVWULDO HOHFWURQLFV
WHOHFRPPXQLFDWLRQ HTXLSPHQW DQG DJULFXOWXUDO
HOHFWURQLFV VKDOO UHFHLYH WKH IROORZLQJ ULJKWV DQG
EHQH¿WV
ODVVL¿HG DV D SULRULW DFWLYLW
([HPSWLRQ RI LPSRUW GXW RQ PDFKLQHU
DFFRUGLQJ WR LQYHVWPHQW SURPRWLRQ SROLF IRU
HOHFWURQLFV DQG HOHFWULFDO DSSOLDQFHV LQGXVWU
129. A GUIDE TO THE BOARD OF INVESTMENT 2014
$FWLYLWLHV Conditions
0DQXIDFWXUH RI HOHFWURQLF SDUWV DQGRU HTXLSPHQW
RU SDUWV DQGRU HTXLSPHQW XVHG IRU HOHFWURQLF
apparatus
0DQXIDFWXUH RI VHPLFRQGXFWRUV
0DQXIDFWXUH RI PHPRU VWRUDJH
equipment
192. (LJKW HDUV LI ORFDWHG LQ =RQH
2WKHU ULJKWV DQG EHQH¿WV VKDOO EH DFFRUGLQJ WR WKH
%RDUG RI ,QYHVWPHQW $QQRXQFHPHQW 1R
dated August 1, 2000.
Conditions
3URMHFWV PXVW KDYH D PLQLPXP LQYHVWPHQW
H[FOXGLQJ FRVW RI ODQG DQG ZRUNLQJ FDSLWDO
193. RI QRW
OHVV WKDQ PLOOLRQ EDKW ZLWK WRWDO DUHD RI QRW OHVV
WKDQ UDL
3URMHFW GHWDLOV PXVW EH DSSURYHG E WKH %RDUG
194. A GUIDE TO THE BOARD OF INVESTMENT 2014
$FWLYLWLHV Conditions
DEOH FDUV
)LIWHHQ SHUFHQW RI WKH WRWDO DUHD PXVW EH DOORFDWHG
DV JUHHQ DUHD DQG DQRWKHU SHUFHQW DV FDU SDUN
5LJKWV DQG EHQH¿WV
([HPSWLRQ RI LPSRUW GXW RQ PDFKLQHU UHJDUGOHVV
of zone
([HPSWLRQ RI FRUSRUDWH LQFRPH WD[ IRU