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{"id":821,"date":"2015-05-19T13:49:01","date_gmt":"2015-05-19T13:49:01","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e3%82%bf%e3%82%a4%e3%81%ae%e3%83%95%e3%83%aa%e3%83%bc%e3%82%be%e3%83%bc%e3%83%b3%ef%bc%88%e4%bf%9d%e7%a8%8e%e5%8c%ba%ef%bc%89%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6-ieat-free-zonebonded-area-in-thaila\/"},"modified":"2021-09-29T22:39:23","modified_gmt":"2021-09-29T22:39:23","slug":"thailand-ieat-free-zonebonded-area-in-thailand","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-ieat-free-zonebonded-area-in-thailand\/","title":{"rendered":"\u30bf\u30a4\u306e\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\uff08\u4fdd\u7a0e\u533a\uff09\u306b\u3064\u3044\u3066\/IEAT Free Zone(Bonded Area) in Thailand"},"content":{"rendered":"

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

\u4eca\u9031\u306f\u30bf\u30a4\u306e\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\uff08\u4fdd\u7a0e\u533a\uff09\u3064\u3044\u3066\u3067\u3059\u3002<\/span><\/p>\n

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

Q.<\/span><\/p>\n

\u30bf\u30a4\u306b\u9032\u51fa\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u30bf\u30a4\u3067\u306f\u4fdd\u7a0e\u533a\u306f\u3042\u308a\u307e\u3059\u3067\u3057\u3087\u3046\u304b\u3002\u307e\u305f\u3001\u3069\u306e\u3088\u3046\u306a\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308a\u307e\u3059\u304b\uff1f<\/span><\/p>\n

We’re considering to advance to Thailand. Is there Free Zone (Bonded Area) in Thailand? If any, what is the benefit on it?<\/span><\/p>\n

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

A.<\/span><\/p>\n

\u30bf\u30a4\u306b\u3082\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\uff08\u4fdd\u7a0e\u533a\uff09\u304c\u3042\u308a\u307e\u3059\u3002\u30bf\u30a4\u306e\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u306f\u3001\u4e3b\u306b\u8f38\u5165\u95a2\u7a0e\u306e\u514d\u7a0e\u3001VAT<\/span>\u306e\u514d\u7a0e\u304c\u6319\u3052\u3089\u308c\u307e\u3059\u3002\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u306f\u672c\u6765\u3001\u8f38\u51fa\u4f01\u696d\u3092\u8a98\u81f4\u3057\u3001\u5916\u8ca8\u3092\u7a3c\u3050\u3001\u3088\u308a\u4ed8\u52a0\u4fa1\u5024\u306e\u3042\u308b\u88fd\u54c1\u306e\u56fd\u5185\u751f\u7523\u3092\u4fc3\u3059\u3068\u3044\u3046\u76ee\u7684\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

There is Free Zone (Bonded Area) in Thailand also. The company get exemption from Import Duty and VAT and so on as benefit. The purpose of Free Zone is to invite for Export Company, to earn foreign currency and to accelerate manufacturing of value added products.<\/span><\/p>\n

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

\u5f93\u3063\u3066\u3001\u8f38\u5165\u6642\u306e\u95a2\u7a0e\u3068VAT<\/span>\u3092\u514d\u7a0e\u3068\u3057\u3066\u3082\u3001\u305d\u306e\u5206\u5916\u8ca8\u3092\u7a3c\u3044\u3067\u3082\u3089\u3048\u308c\u3070\u3001\u56fd\u3068\u3057\u3066\u3082\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3068\u3044\u3046\u3053\u3068\u306b\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

So that Thai also has a merit that to earn foreign currency although they provide tax exemption of Import Duly and VAT.<\/span><\/p>\n

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

\u8f38\u51fa\u4f01\u696d\u306f\u672c\u6765\u3001\u4ed5\u5165\u6642\u306e\u4eee\u6255VAT<\/span>\u3092\u652f\u6255\u3046\u4e00\u65b9\u3001\u58f2\u4e0a\u6642\u306e\u4eee\u53d7VAT<\/span>\u3092\u53d7\u3051\u53d6\u308a\u307e\u305b\u3093\u3002\u3057\u305f\u304c\u3063\u3066\u3001\u4eee\u6255VAT<\/span>\u304c\u7d2f\u7a4d\u3057\u3001\u9084\u4ed8\u7533\u8acb\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u3002\u3068\u3053\u308d\u304c\u3001\u9084\u4ed8\u3092\u3059\u308b\u3068\u7a0e\u52d9\u8abf\u67fb\u304c\u5165\u308a\u3001100<\/span>\uff05\u306e\u9084\u4ed8\u304c\u53d7\u3051\u3089\u308c\u308b\u3068\u306f\u9650\u308a\u307e\u305b\u3093\u3002<\/span><\/p>\n

Originally, Export Company pay Input Vat when they purchase, meanwhile they don’t received Output VAT when they sell. Then, the company accumulate Input VAT and need to request refund for it. However, Tax officer come for tax audit when company request a refund of VAT.<\/span><\/p>\n

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

\u5f93\u3063\u3066\u3001\u8f38\u51fa\u4f01\u696d\u306b\u3068\u3063\u3066\u3001\u95a2\u7a0e\u3068VAT<\/span>\u514d\u7a0e\u306b\u306a\u308b\u3068\u3044\u3046\u3053\u3068\u306f\u3001\u904b\u55b6\u30b3\u30b9\u30c8\u4e0a\u306e\u30e1\u30ea\u30c3\u30c8\u304c\u3042\u308b\u3068\u8a00\u3048\u307e\u3059\u3002<\/span><\/p>\n

It is merit on operating cost for Export Company that obtain tax exemption of import duty and VAT.<\/span><\/p>\n

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

\u30d0\u30f3\u30b3\u30af\u8fd1\u8fba\u306e\u30a2\u30de\u30bf\u30ca\u30b3\u30f3\u5de5\u696d\u56e3\u5730\u3001\u30d0\u30f3\u30d7\u30ea\u30fc\u5de5\u696d\u56e3\u5730\u306a\u3069\u306b\u3082\u30d5\u30ea\u30fc\u30be\u30fc\u30f3\u304c\u3042\u308a\u307e\u3059\u3002<\/span><\/p>\n

There are Free Zone such as Amata Nakorn Industrial Area, Bang Phli Industrial Area around Bangkok and so on.<\/span><\/p>\n

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

$\"\"$ <\/a> <\/span><\/p>\n

\u4ee5\u4e0a<\/span><\/p>\n

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

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

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