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{"id":802,"date":"2014-12-22T20:33:20","date_gmt":"2014-12-22T20:33:20","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e6%96%b0boi%e3%81%ae%e8%a6%81%e6%97%a8%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6-regarding-key-point-of-new-boi-from-2015\/"},"modified":"2021-09-29T23:05:39","modified_gmt":"2021-09-29T23:05:39","slug":"thailand-regarding-key-point-of-new-boi-from-2015","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-regarding-key-point-of-new-boi-from-2015\/","title":{"rendered":"\u65b0BOI\u306e\u8981\u65e8\u306b\u3064\u3044\u3066\/Regarding key point of new BOI from 2015"},"content":{"rendered":"

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0\u3000\u30bf\u30a4\u4e8b\u52d9\u6240\u306e\u9577\u6fa4\u3067\u3059\u3002<\/p>\n

\u4eca\u9031\u306f\u6765\u5e74\u304b\u3089\u306f\u3058\u307e\u308b\u65b0\u3057\u3044BOI\u306e\u30dd\u30a4\u30f3\u30c8\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/p>\n

<\/p>\n

Q.<\/p>\n

2014\u5e7412\u670815\u65e5\u306b\u3001\u65b0\u3057\u3044BOI\u306e\u8aac\u660e\u4f1a\u304c\u3042\u3063\u305f\u3068\u805e\u304d\u307e\u3057\u305f\u3002\u30be\u30fc\u30f3\u5236\u304c\u5ec3\u6b62\u3055\u308c\u308b\u3001\u696d\u7a2e\u5225\u306bA1-4\u3001B1-2\u306b\u533a\u5206\u3055\u308c\u308b\u3068\u3044\u3046\u3053\u3068\u3060\u3068\u601d\u3044\u307e\u3059\u304c\u3001\u305d\u306e\u4ed6\u306e\u5909\u66f4\u70b9\u3068\u3057\u3066\u3001\u3069\u306e\u3088\u3046\u306a\u70b9\u304c\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/p>\n

I’ve heard that BOI has a meeting for explanation of new BOI from 2015. In my understanding, new BOI doesn’t have zone system and there are category of A1-4 and B1-2. What is other point of new BOI?<\/p>\n

<\/p>\n

A.<\/p>\n

\u3054\u8a18\u8f09\u306e\u901a\u308a\u3001\u30be\u30fc\u30f3\u5236\u304c\u5ec3\u6b62\u3055\u308c\u3001\u696d\u7a2e\u5225\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u5206\u304b\u308c\u305f\u3001\u3068\u3044\u3046\u70b9\u304c\u5927\u304d\u306a\u5909\u66f4\u70b9\u3068\u306a\u308a\u307e\u3059\u3002\u696d\u7a2e\u5225\u306e\u30ab\u30c6\u30b4\u30ea\u30fc\u306b\u3088\u3063\u3066\u3001\u7a0e\u52d9\u3001\u7a0e\u52d9\u4ee5\u5916\u306e\u6069\u5178\u304c\u7570\u306a\u308a\u307e\u3059\u3002<\/p>\n

As you mentioned, new BOI has a category of the industry instead of zone category. And tax and other benefit depends on industry category.<\/p>\n

<\/p>\n

\u307e\u305f\u3001\u305d\u306e\u4ed6\u306e\u5909\u66f4\u70b9\u3068\u3057\u3066\u3001\u4ee5\u4e0b\u306e\u70b9\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002<\/p>\n

Followings are other amendments;<\/p>\n

<\/p>\n

\u30fb\u7279\u5b9a\u5730\u57df\uff081\u4eba\u5f53\u305f\u308a\u6240\u5f97\u306e\u4f4e\u304420\u770c\uff09\u3078\u306e\u6295\u8cc7\u306b\u304b\u304b\u308b\u6069\u5178\u304c\u4ed8\u4e0e\u3055\u308c\u308b<\/p>\n

The company invest in specific area, that’s income per person is lower than other area, obtain additional benefit.<\/p>\n

<\/p>\n

\u30fb\u4ed8\u52a0\u4fa1\u5024\u7387\u539f\u524720\uff05\u306f\u5909\u308f\u3089\u306a\u3044\u304c\u3001\u4e00\u90e8\u8fb2\u696d\u3001\u96fb\u5b50\u88fd\u54c1\u30fb\u90e8\u54c1\u7b49\u306f10\uff05\u3068\u306a\u308b<\/p>\n

Basically, value added rate should over 20%, that’s same as before, but the rate of some of the industry such as agriculture, electrical product\/components is 10%.<\/p>\n

<\/p>\n

\u30fb\u6700\u4f4e\u8cc7\u672c\u91d1100\u4e07\u30d0\u30fc\u30c4\u306f\u5909\u308f\u3089\u306a\u3044\u304c\u3001\u4e00\u90e8\u30b5\u30fc\u30d3\u30b9\u696d\u306f150\u4e07\u30d0\u30fc\u30c4\u3068\u306a\u308b<\/p>\n

Basically, minimum capital should over 1 million, that’s same as before, but some of service industry should over 1.5 million.<\/p>\n

<\/p>\n

\u30fb\u6069\u5178\u533a\u5206\u306f\u4e0a\u8a18\u306e\u901a\u308a\u3001A1-4, B1-2\u3068\u306a\u308b\u3002<\/p>\n

Industry category is separated with A1-4, and B1-2.<\/p>\n

\uff08\u4f8b\uff09(ie,)<\/p>\n

Section 5 \u96fb\u5b50\u88fd\u54c1\u30fb\u90e8\u54c1\/ Electrical product\/components<\/p>\n

5.7.1 Embedded Software\uff1aA1<\/p>\n

5.3.1 Manufacture of organic and printed electronics\uff1aA2<\/p>\n

5.2.1.1 Manufacture of power inventers for industrial use\uff1aA3<\/p>\n

5.2.1.2 manufacture of other power inventers\uff1aA4<\/p>\n

5.1.3 Manufacture of other electrical product\uff1aB1<\/p>\n

5.8 E-commerce\uff1aB2<\/p>\n

<\/p>\n

\u30fb\u30b5\u30fc\u30d3\u30b9\uff0f\u5378\u58f2\u696d\u306b\u304a\u3044\u3066\u3053\u308c\u307e\u3067RHQ\u3001TISO\u3001IPO\u304c\u3042\u3063\u305f\u304c\u3001IHQ\uff08RHQ\u306e\u4ee3\u308f\u308a\u3068\u306a\u308b\uff09\u3001TISO\u3001ITC\uff08IPO\u306e\u4ee3\u308f\u308a\uff09\u306b\u306a\u3063\u305f\u3002\u7279\u306bITC\uff08International Trading Center\uff09\u306b\u3064\u3044\u3066\u306f\u3001\u5546\u793e\u3068\u3057\u3066\u306e\u6a5f\u80fd\u304c\u60f3\u5b9a\u3055\u308c\u308b\u304c\u3001\u5177\u4f53\u7684\u306b\u3069\u306e\u3088\u3046\u306a\u6d3b\u52d5\u304c\u53ef\u80fd\u304b\u306f\u4eca\u5f8c\u306e\u60c5\u5831\u3092\u78ba\u8a8d\u3059\u308b\u5fc5\u8981\u304c\u3042\u308b\u3002<\/p>\n

There are RHQ, TISO and IPO for service category of BOI. But new BOI has IHQ (instead of RHQ), TISO, and ITC (instead of IPO). Especially, ITC (International Trading Center\uff09is BOI for trading company, but we need to make sure what kind of activity the company could operate under ITC in detail.<\/p>\n

<\/p>\n

\u4ee5\u4e0a<\/p>\n

\u6771\u4eac\u30b3\u30f3\u30b5\u30eb\u30c6\u30a3\u30f3\u30b0\u30d5\u30a1\u30fc\u30e0<\/p>\n

\u9577\u6fa4\u3000\u76f4\u6bc5<\/p>\n

<\/p>\n

\uff1c\u65b0\u30b5\u30fc\u30d3\u30b9\u767b\u5834\uff1e<\/strong><\/p>\n

<\/span><\/p>\n

$\"\u6d77\u5916\u9032\u51fa\u8cea\u554f\u30b5\u30fc\u30d3\u30b9\"$ <\/a><\/p>\n