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{"id":827,"date":"2015-06-29T13:17:22","date_gmt":"2015-06-29T13:17:22","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e8%b2%a9%e5%a3%b2%e4%bc%9a%e7%a4%be%e5%8f%8a%e3%81%b3%e8%a3%bd%e9%80%a0%e4%bc%9a%e7%a4%be%e3%81%ae%e8%a8%ad%e7%ab%8b%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6-establishment-for-trading-company-and-manufact\/"},"modified":"2021-09-29T22:38:19","modified_gmt":"2021-09-29T22:38:19","slug":"thailand-establishment-for-trading-company-and-manufacturing-company","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-establishment-for-trading-company-and-manufacturing-company\/","title":{"rendered":"\u8ca9\u58f2\u4f1a\u793e\u53ca\u3073\u88fd\u9020\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u3064\u3044\u3066\/Establishment for Trading Company and Manufacturing Company"},"content":{"rendered":"

<\/p>\n

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

\u4eca\u9031\u306f\u3001\u8ca9\u58f2\u4f1a\u793e\u53ca\u3073\u88fd\u9020\u4f1a\u793e\u306e\u8a2d\u7acb\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/span><\/p>\n

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

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

\u30bf\u30a4\u3078\u306e\u62e0\u70b9\u8a2d\u7acb\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u3002\u88fd\u9020\u4f1a\u793e\u3068\u8ca9\u58f2\u4f1a\u793e\u3067\u306e\u8a2d\u7acb\u3092\u691c\u8a0e\u3057\u3066\u3044\u307e\u3059\u304c\u3001\u8ca9\u58f2\u4f1a\u793e\u306e\u307f\u306e\u5834\u5408\u3068\u3001\u88fd\u9020\u4f1a\u793e\u3068\u4f75\u305b\u3066\u8a2d\u7acb\u3059\u308b\u5834\u5408\u3067\u306e\u4e8b\u696d\u7bc4\u56f2\u306e\u9055\u3044\u3068\u8a2d\u7acb\u6642\u306e\u7559\u610f\u70b9\u3068\u3057\u3066\u306f\u3069\u306e\u3088\u3046\u306a\u3053\u3068\u304c\u3042\u308a\u307e\u3059\u304b\u3002<\/span><\/p>\n

We are considering to establish subsidiary in Thailand. What is the different between establishment for only trading company and manufacturing company plus trading company?<\/span><\/p>\n

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

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

\u305d\u308c\u305e\u308c\u306e\u9055\u3044\u3068\u7559\u610f\u70b9\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n

The difference and notes are below;<\/span><\/p>\n

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

\u88fd\u9020\u4f1a\u793e\uff08\u5de5\u5834\uff09\uff0b\u8ca9\u58f2\u4f1a\u793e\uff08\u5546\u793e\uff09<\/span><\/p>\n

Manufacturing Company (Plant) + Trading Company<\/span><\/p>\n

⇒\u5de5\u5834\u306b\u3064\u3044\u3066\u306f\u3001\u53d7\u8a17\u751f\u7523\uff08\u3044\u308f\u3086\u308b\u30aa\u30fc\u30c0\u30fc\u30e1\u30fc\u30c9\uff09\u306e\u5834\u5408\u306f\u30bf\u30a4\u3067\u306f\u30b5\u30fc\u30d3\u30b9\u696d\u6271\u3044\u3068\u306a\u308a\u3001100<\/span>\uff05\u72ec\u8cc7\u304c\u4e0d\u53ef\u3068\u306a\u308a\u307e\u3059\u304c\u3001\u898b\u8fbc\u307f\u751f\u7523\u306e\u5834\u5408\u306b\u306f\u3001\u88fd\u9020\u696d\u3068\u3057\u3066100<\/span>\uff05\u72ec\u8cc7\u3067\u306e\u8a2d\u7acb\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

It is available to set up manufacturing of speculation production with 100% foreign capital. However, it’s not acceptable to set up manufacturing company of made to order with 100% foreign capital.<\/span><\/p>\n

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

\u3000\u5546\u793e\u5411\u3051\u306eBOI<\/span>\u5968\u52b1\u306f\u3001IPO<\/span>\u304b\u3089ITC<\/span>\uff08International Trading Center<\/span>\uff09\u306b2015<\/span>\u5e741<\/span>\u6708\u304b\u3089\u5909\u66f4\u3068\u306a\u3063\u3066\u304a\u308a\u3001\u6982\u306d\u8981\u4ef6\u7b49\u306f\u5909\u308f\u3063\u3066\u304a\u308a\u307e\u305b\u3093\u304c\u3001\u3053\u308c\u307e\u3067IPO<\/span>\u3067\u306f\u6750\u6599\u30fb\u90e8\u54c1\u306e\u307f\u304c\u5546\u793e\u3068\u3057\u3066\u6271\u3048\u308b\u5bfe\u8c61\u3067\u3057\u305f\u304c\u3001ITC<\/span>\u3067\u306f\u5b8c\u6210\u54c1\u306b\u3064\u3044\u3066\u3082\u53d6\u308a\u6271\u3044\u304c\u51fa\u6765\u308b\u3088\u3046\u306b\u5909\u66f4\u3068\u306a\u3063\u3066\u3044\u307e\u3059\u3002ITC<\/span>\u3092\u542b\u3080BOI<\/span>\u5968\u52b1\u3092\u53d6\u5f97\u3059\u308b\u5834\u5408\u3001100<\/span>\uff05\u72ec\u8cc7\u3067\u306e\u8a2d\u7acb\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

The company that apply ITC<\/span>\uff08International Trading Center<\/span>\uff09 that replace IPO(previous BOI category of trading company) cannot distribute only ingredient and parts but also finished goods. It is available to set up the company with 100% foreign capital under BOI.<\/span><\/span><\/p>\n

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

\u3000\u6cd5\u4eba\u30922<\/span>\u3064\u8a2d\u7acb\u3059\u308b\u5834\u5408\u306b\u306f\u3001\u4e8b\u696d\u6d3b\u52d5\u306f\u305d\u308c\u305e\u308c\u3067\u884c\u3046\u5fc5\u8981\u304c\u3042\u308a\u307e\u3059\u306e\u3067\u3001\u7a0e\u52d9\u7533\u544a\u3001\u6cd5\u5b9a\u76e3\u67fb\u306a\u3069\u306f\u5225\u3005\u306b\u884c\u3044\u307e\u3059\u3002<\/span><\/p>\n

We need to declare annual tax filling and have an statutory audit for manufacturing company and trading company respectively.<\/span><\/p>\n

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

\u8ca9\u58f2\u4f1a\u793e\u306e\u307f<\/span><\/p>\n

Only Trading Company<\/span><\/p>\n

⇒\u4e0a\u8a18\u306e\u901a\u308aITC<\/span>\u3067\u306e\u8a2d\u7acb\u306e\u5834\u5408\u3001100<\/span>\uff05\u72ec\u8cc7\u3067\u306e\u8a2d\u7acb\u304c\u53ef\u80fd\u3068\u306a\u308a\u307e\u3059\u3002\u305f\u3060\u3057\u3001BOI<\/span>\u5968\u52b1\u3092\u53d6\u5f97\u3057\u306a\u3044\u3001\u5916\u56fd\u4eba\u4e8b\u696d\u8a31\u53ef\u3092\u53d6\u5f97\u3057\u306a\u3044\u5834\u5408\u3001\u5916\u56fd\u8cc7\u672c\u306f49<\/span>\uff05\u4ee5\u4e0b\u3067\u306e\u8a2d\u7acb\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

As we mentioned above, it is possible to establish trading company with 100% foreign capital with ITC. However, we need to set up with lower than 49% foreign capital, in case the company doesn’t apply BOI or Foreign Business License.<\/span><\/p>\n

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

\u3000\u307e\u305f\u3001\u8ca9\u58f2\u4f1a\u793e\u306e\u307f\u306e\u5834\u5408\u306b\u306f\u3001\u901a\u5e38\u89aa\u4f1a\u793e\u306a\u3069\u6d77\u5916\u304b\u3089\u306e\u4ed5\u5165\u53ca\u3073\u30bf\u30a4\u56fd\u5185\u3067\u306e\u4ed5\u5165\u3001\u30bf\u30a4\u56fd\u5185\u53ca\u3073\u6d77\u5916\u3078\u306e\u8ca9\u58f2\u3068\u306a\u308a\u307e\u3059\u3002\u30bf\u30a4\u3092\u62e0\u70b9\u306b\u3057\u3066\u3001\u6d77\u5916\u3078\u306e\u8ca9\u58f2\u3092\u884c\u3046\u30b1\u30fc\u30b9\u3082\u3042\u308a\u307e\u3059\u304c\u3001\u305d\u306e\u5834\u5408\u306b\u306f\u3001VAT<\/span>\u306e\u9084\u4ed8\u304c\u5fc5\u8981\u3068\u306a\u308a\u307e\u3059\u306e\u3067\u3001\u5b9a\u671f\u7684\u306aVAT<\/span>\u9084\u4ed8\u3068\u7a0e\u52d9\u8abf\u67fb\u5bfe\u5fdc\u306b\u306f\u7559\u610f\u304c\u5fc5\u8981\u3067\u3059\u3002<\/span><\/p>\n

And trading company normally purchase from overseas like parent company or distributer in Thailand, and sell it to customer in Thailand or overseas. In case the company’s main business is sales to overseas, that company need to manage VAT refund and tax audit periodically.<\/span><\/p>\n

<\/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

nagasawa.naoki@tokyoconsultinggroup.com<\/span><\/span><\/a><\/span><\/p>\n