Yes, previous benefits still apply, however the new measure would provide more benefits for investors who cannot maintain proportion of income from abroad.Thus, should business operators wish to receive new benefits will have to register within 5 years from the date the new law becomes effective.

ROH benefits apply to businesses incorporated in Thailand. Therefore, both foreign investors and Thai investors can enjoy benefits provided that businesses meet the criteria requirements.

Yes, but business operators would have to re-register with Revenue Department. Company that fails to meet new criteria would have to pay back taxes with normal corporate income tax rate and fine and surcharge.

Please see details from www.rd.go.th.

Newly incorporated companies should start at BOI as would facilitate preparation of human resources, equipments, workplaces, work permit application and VISA ,land ownership right, exemption of import duties and etc.After the above mentioned have been completed business operators should register with Revenue Department.

Foreign branches do not have to be in the same continent, and is considered as one associated enterprise as specified by law.

Businesses would have to choose one or the other as new ROH benefits has different qualifying criteria and tax benefits from previous ROH.

Company has to follow domestic law of that country.

Representative office and Regional office do not receive any tax benefits. Regional operating headquarter receives tax benefits as specified by Revenue Department, please see definition of Representative office and Regional office on website of Department of Business Development.

A company will loose the tax benefits from the first accounting period. A company and expatriates would have to pay back taxes of finance surcharge.

No.

Include only salary paid in Thailand, excluding expenses paid abroad, depreciation of asset, royalty fee, raw material cost, component expenses, and packaging expenses.

To promote investment and investment expenses, and flow of fund into Thailand.