คำถามที่พบบ่อย - เงื่อนไขและข้อดีของกิจกรรมซอฟต์แวร์ (BOI)

Conditions and Incentives of Activities Software (BOI)

Q: What is Conditions and Incentives of Activities Software under the BOI?

A: Activities 5.7 Software is divided into 2 categories as follows.

5.7.1 Embedded software

  • Incentives-A1

5.7.2 Enterprise software and/or digital content

  • Incentives-A3 (not subject to the corporate income tax exemption cap)

Digital content includes:

  • Animation, Cartoons & Characters
  • Computer Generated Imagery (CGI)
  • Web-Based Applications and Cloud Computing
  • Interactive Applications
  • Games: Windows-based, Mobile Platform, Consoles, PDAs, Online Games, Massive Multi-Player Online Games (MMOG) etc.
  • Wireless Location Based Service Content
  • Visual Effects
  • Multimedia Video Conferencing Applications
  • E–Learning Content via Broadband and Multimedia

Conditions:-

  1. Projects must have expenses for salaries for IT-personnel of at least 1,500,000 baht per year.
  2. Projects must include software development processes specified by the Software Industry Promotion Agency (SIPA).
  3. Projects with an investment of 10 Million baht or more (excluding cost of land and working capital) must obtain a quality standard certificate from SIPA or receive a Capability Maturity Model Integration (CMMI) quality standard certificate or any equivalent standard within two years from the full operation start-up date. If the project fails to meet such conditions, one-year corporate income tax exemption shall be withdrawn.
  4. Revenue derived from sales or the provision of services that are directly related to a promoted software business shall be regarded as revenue of such promoted businesses.

Please see Section 5: Electronics and Electrical Appliances Industry page 5 via;

http://www.boi.go.th/upload/newpolicy-announcement%20section%205%20as%20of%2019_12_57_26704.pdf

Source : Office of the Board of Investment:https://www.boi.go.th

Information as of July 2015

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