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{"id":833,"date":"2015-08-10T17:40:30","date_gmt":"2015-08-10T17:40:30","guid":{"rendered":"http:\/\/kuno-cpa.co.jp\/thailand_blog\/%e3%82%bf%e3%82%a4%e5%9c%b0%e5%9f%9f%e7%b5%b1%e6%8b%ac%e4%bc%9a%e7%a4%be%ef%bc%88ihq%ef%bc%89%e3%81%ab%e3%81%a4%e3%81%84%e3%81%a6-international-headquarter-of-thailand\/"},"modified":"2021-09-29T22:32:17","modified_gmt":"2021-09-29T22:32:17","slug":"thailand-international-headquarter-of-thailand","status":"publish","type":"post","link":"https:\/\/kuno-cpa.co.jp\/thailand_blog\/thailand-international-headquarter-of-thailand\/","title":{"rendered":"\u30bf\u30a4\u5730\u57df\u7d71\u62ec\u4f1a\u793e\uff08IHQ\uff09\u306b\u3064\u3044\u3066\/ International Headquarter of Thailand"},"content":{"rendered":"

<\/p>\n

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

\u4eca\u9031\u306f\u3001\u30bf\u30a4\u5730\u57df\u7d71\u62ec\u4f1a\u793e\uff08IHQ\uff09\u306b\u3064\u3044\u3066\u3067\u3059\u3002<\/span><\/p>\n

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

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

\u4eca\u5e74\u304b\u3089\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u306e\u8981\u4ef6\u3084\u6069\u5178\u304c\u5909\u308f\u3063\u305f\u3068\u805e\u304d\u307e\u3057\u305f\u3002\u3069\u306e\u3088\u3046\u306a\u5909\u66f4\u304c\u3042\u3063\u305f\u306e\u3067\u3057\u3087\u3046\u304b\u3002\u5f53\u793e\u306f\u6d77\u5916\u5b50\u4f1a\u793e\u304c\u30bf\u30a4\u3092\u542b\u3081\u30662<\/span>\u793e\u3042\u308a\u307e\u3059\u304c\u3001\u7533\u8acb\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u3042\u308b\u306e\u3067\u3057\u3087\u3046\u304b\u3002<\/span><\/p>\n

I’ve heard that requirement and benefit of Headquarter (BOI) of Thailand has changed from this year. What is the point of alteration? Is that beneficial for us to apply Headquarter of BOI, since we have two overseas subsidiary including Thailand?<\/span><\/p>\n

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

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

2015<\/span>\u5e74\u304b\u3089\u3001\u5730\u57df\u7d71\u62ec\u306e\u8981\u4ef6\u3001\u6069\u5178\u304c\u5909\u66f4\u3055\u308c\u3001\u8981\u4ef6\u306f\u7de9\u548c\u3055\u308c\u3001\u6069\u5178\u306f\u5897\u52a0\u3057\u3066\u3044\u307e\u3059\u3002\u7533\u8acb\u3059\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u4f1a\u793e\u306e\u72b6\u6cc1\u306b\u3088\u3063\u3066\u3082\u5909\u308f\u308a\u307e\u3059\u304c\u3001\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u3067\u7ba1\u8f44\u3059\u308b\u4f1a\u793e\u304b\u3089\u306e\u5229\u76ca\u9084\u6d41\u53ca\u3073\u518d\u6295\u8cc7\u304c\u30dd\u30a4\u30f3\u30c8\u3068\u306a\u308a\u307e\u3059\u3002<\/span><\/p>\n

As you mentioned, requirement and benefit of Headquarter of BOI has changed, requirement has relaxed and benefit has increased. It is a point that how much your company obtain revenue from affiliated company and re-invest it.<\/span><\/p>\n

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

\u4ee5\u524d\u307e\u3067BOI<\/span>\u306b\u304a\u3051\u308b\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u306fRHQ<\/span>\uff08Regional Headquarter<\/span>\uff09\u3067\u3057\u305f\u304c\u30012015<\/span>\u5e74\u304b\u3089IHQ<\/span>\uff08International Headquarter<\/span>\uff09\u306b\u5909\u66f4\u3055\u308c\u3066\u3044\u307e\u3059\u3002<\/span><\/p>\n

The name of category has changed to IHQ<\/span>\uff08International Headquarter<\/span>\uff09 on 2015 from RHQ<\/span>\uff08Regional Headquarter<\/span>\uff09.<\/span><\/span><\/p>\n

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

\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u306f\u3001\u51fa\u8cc7\u3059\u308b\u95a2\u9023\u4f1a\u793e\u306e\u7ba1\u7406\u696d\u52d9\u3092\u3059\u308b\u3053\u3068\u3067\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30d5\u30a3\u30fc\u3084\u914d\u5f53\u3092\u53d7\u3051\u53d6\u308a\u3001\u305d\u308c\u3089\u306b\u7a0e\u91d1\u306e\u6e1b\u514d\u304c\u3055\u308c\u308b\u3053\u3068\u3067\u3001\u7dcf\u5408\u7684\u306a\u30e1\u30ea\u30c3\u30c8\u3092\u5f97\u308b\u3053\u3068\u304c\u51fa\u6765\u307e\u3059\u3002<\/span><\/p>\n

The company that apply IHQ could enjoy benefit totally to reduce and exempt of taxation due to obtain management fee or dividend based on management of affiliated company.<\/span><\/p>\n

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

\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u306e\u4e3b\u306a\u7533\u8acb\u8981\u4ef6\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n

\u30fb\u6255\u8fbc\u8cc7\u672c\u91d1\u304c1,000<\/span>\u4e07\u30d0\u30fc\u30c4\u4ee5\u4e0a<\/span><\/p>\n

\u30fb\u6700\u4f4e1<\/span>\u30f5\u56fd\u306e\u6d77\u5916\u652f\u5e97\u307e\u305f\u306f\u95a2\u9023\u4f1a\u793e\u3092\u7d71\u62ec\u3059\u308b\uff08\u203b\u95a2\u9023\u4f1a\u793e\u306f\u76f4\u63a5\uff0f\u9593\u63a5\u7684\u306b25<\/span>\uff05\u4ee5\u4e0a\u51fa\u8cc7\u3059\u308b\u4f1a\u793e\uff09<\/span><\/p>\n

\u30fb\u30bf\u30a4\u56fd\u5185\u3067\u306e\u4e00\u822c\u7ba1\u7406\u8cbb1,500<\/span>\u4e07\u30d0\u30fc\u30c4\u4ee5\u4e0a<\/span><\/p>\n

\u306a\u3069<\/span><\/p>\n

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

The main requirements of IHQ are below;<\/span><\/p>\n

*Paid up capital should be over 10 million baht<\/span><\/p>\n

*Need to manage overseas branch\/subsidiary at least one country (affiliated company is the company that IHQ invest over 25% directly\/indirectly)<\/span><\/p>\n

*Operating expense in Thailand should be over 15million<\/span><\/p>\n

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

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

\u5730\u57df\u7d71\u62ec\u4f1a\u793e\u3067\u53d7\u3051\u3089\u308c\u308b\u4e3b\u306a\u6069\u5178\u306f\u4ee5\u4e0b\u306e\u901a\u308a\u3067\u3059\u3002<\/span><\/p>\n

\u30fb\u6d77\u5916\u95a2\u9023\u4f1a\u793e\u304b\u3089\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30d5\u30a3\u30fc\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u3001\u914d\u5f53\u7b49\u306b\u3088\u308b\u53ce\u5165\u306e\u514d\u7a0e<\/span><\/p>\n

\u30fb\u30bf\u30a4\u95a2\u9023\u4f1a\u793e\u304b\u3089\u306e\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30d5\u30a3\u30fc\u3001\u30ed\u30a4\u30e4\u30eb\u30c6\u30a3\u306b\u3088\u308b\u53ce\u5165\u306e\u6e1b\u7a0e\uff0810<\/span>\uff05\uff09<\/span><\/p>\n

\u30fb\u99d0\u5728\u54e1\u500b\u4eba\u6240\u5f97\u7a0e15<\/span>\uff05\u306b\u8efd\u6e1b<\/span><\/p>\n

\u306a\u3069<\/span><\/p>\n

The main benefits of IHQ are below;<\/span><\/p>\n

*Exemption of revenue of management fee, royalty, dividend and so on from overseas affiliated company<\/span><\/p>\n

*Reduction of revenue of management fee, royalty and so on from affiliated company in Thailand (corporate income tax decrease to 10%)<\/span><\/p>\n

*Personal income tax decrease to 15%<\/span><\/p>\n

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

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

\u5b9f\u969b\u306b\u306f\u3001\u7ba1\u8f44\u3059\u308b\u4f1a\u793e\u304b\u3089\u3069\u308c\u3060\u3051\u30de\u30cd\u30b8\u30e1\u30f3\u30c8\u30d5\u30a3\u30fc\u3084\u914d\u5f53\u3092\u53d7\u3051\u53d6\u308b\u304b\u3001\u307e\u305f\u4eca\u5f8c\u30bf\u30a4\u3092\u62e0\u70b9\u3068\u3057\u3066\u518d\u6295\u8cc7\u3059\u308b\u304b\u306b\u3088\u3063\u3066\u3001\u53d7\u3051\u3089\u308c\u308b\u30e1\u30ea\u30c3\u30c8\u306f\u5909\u308f\u3063\u3066\u304d\u307e\u3059\u3002<\/span><\/p>\n

\u8981\u4ef6\u306e\u7de9\u548c\u304c\u3055\u308c\u305f\u3082\u306e\u306e\u3001\u5b9f\u969b\u306b\u30e1\u30ea\u30c3\u30c8\u3092\u4eab\u53d7\u3067\u304d\u308b\u306e\u306f\u4e00\u5b9a\u306e\u898f\u6a21\u306e\u6295\u8cc7\u304c\u3042\u308b\u5834\u5408\u306b\u9650\u3089\u308c\u308b\u3068\u3044\u3048\u307e\u3059\u3002<\/span><\/p>\n

In practice, benefit will change whether how much IHQ obtain management fee\/dividend from affiliated company, or re-investment from Thailand.<\/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