FAQ - FBL and BOI Paid-Up registered capital requirements

Information from Registrar of Department of Business Development, for "Legal Statutory Reserve” (under Section 1202 of the Civil and Commercial Code, 5% of retained earnings up to 10% of the registered capital), can’t use for BOI Project.

Please kindly see below "Civil & Commercial Code”, Page 240, 5.DIVIDEND AND RESERVE, Section 1202.

5. DIVIDEND AND RESERVE Section 1202. The company must appropriate to a reserve fund, at each distribution of dividend, at least one-twentieth of the profits arising from the business of the company, until the reserve fund reaches one-tenth part of the capital of the company or such higher proportion thereof as may be stipulated in the regulations of the company.If shares have been issued at a value higher than the face value, the excess must be added to the reserve fund until the latter has reached the amount mentioned in the forgoing paragraph.


Information from the officer of Foreign Business Administration, informed that:For Wholesaling, all categories of goods having minimum capital of each shop less than 100 million baht,


the capital can’t involve with other government agency. Please kindly access to this site:https://www.boi.go.th/index.php?page=legal_issues_for_investors_01_foreign_business_act

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