New BOI privileges for SMEs - Mazars - Thailand
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New BOI privileges for SMEs
The BOI ('Board of Investment') announced on 5 January 2010 that seven activities/areas for SMEs are to be classified as activities of importance and benefit to the country, and are therefore eligible for special privileges.
Keywords: BOI, Thailand, Legal, Corporate Income Tax, Import Duty
The rights and benefits to be granted to the above activities may include:
- Exemption of import duty on machinery regardless of zone; and
- Corporate income tax holiday for a period of 8 years regardless of zone with no cap on the maximum amount of exempted tax.
However, to be eligible to apply for BOI promotion certain conditions must be met.
For more information, please contact the Mazars Director of Legal services, Chatchawat Kriengsuntikul .
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