FAQ - Tax Benefits of ROH

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.

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


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