Please see Royal decree 405 for previous benefits and please see new ROH benefits from:http://www.rd.go.th/publish/index.html

Please Royal decree 405 for previous benefits, please see new ROH benefits from:http://www.rd.go.th/publish/index.html. Please see director notification (income tax no.109) for filing methods for corporate income tax.

Calculation of profit or loss must follow section 65 and section 65 bis of the Revenue Code. Accumulated of each businesses must be separated from one another, should ROH business suffer losses such loss must be recorded in ROH business.

For new ROH if a company failed to meet ROH criteria, a company would not be entitled for tax benefits from first accounting period and has to pay fine and surcharge as specify by law.

Company will disqualify for tax benefits from year 1 onwards.

Applies to both.

Expense under Section 65 tri (5) excluding extension or modification of plant/offices.

50% to total income of a company.