Utilising Corporate Income Tax Holidays Under the BOI

The Board of Investment (‘BOI’) promoted company that receives a tax holiday incentive must obtain permission from the BOI to utilise the tax holiday prior to filing the Annual Corporate Income Tax Return (PND.50) with the Revenue Department.

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The promoted company must submit the application together with the operation report certified by its auditor with the BOI office within 120 days of the accounting period year end.

Download the form for more information.