Panwa Accounting and Auditing - Thailand ,
Regional Operating Headquarter (ROH) in Thailand
(Previlages - tax incentive for ROH, click here)
Procedure and Timline
*The declaration stating details of the type of business for which the license application is made shall contain the following items:
Scope of business of a regional office:
Place of application for a license:
Tax Incentive for REGIONAL OPERATING HEADQUARTERS (ROH)
1. ROH CONCEPT
1.1 Regional Operating Headquarters (ROHs) refers to as a locally incorporated company which carries on business in Thailand and provides qualifying services to its associated enterprises or branches.
1.2 The qualifying services provided by the ROH are as follows:
(a) management and administrative services;
(b) technical services;
(c) other supporting services in respect of;
* general administration, business planning and coordination,
* procurement of raw materials and components,
* research and development,
* technical support,
* marketing control and sales promotion planning,
* training and personnel management,
* corporate financial advisory services,
* economic or investment research and analysis,
* credit control and administration,
* any other activities prescribed by the Director General.
1.3 Associated enterprises means two or more companies related to one another in any of the following manners:
(a) Shareholding basis
(b) Control basis
2.1 an ROH must be a juristic company or partnership incorporated under the law of Thailand;
2.2 the paid up capital of the company on the last day of accounting period should be a minimum of 10 million Baht;
2.3 the company should serve associated enterprises or branches situated in at least 3 other countries excluding Thailand;
2.4 income received from rendering services to its associated enterprises or branches outside Thailand must not be less that 50% of total income (except during the first 3 years, 1/3 of total income is allowed as the minimum income received from its associated enterprises or branches outside Thailand);
2.5 the company must submit the notification to the Revenue Department; and
2.6 other criteria as prescribed by the Revenue Department.
3. AMENDMENTS ON REGULATIONS AND PRIVILEGES OF REGIONAL OPERATING HEADQUARTERS (ROHs) BUSINESSES
Remark : The revised regulations are effective from November 15,2010.
4. REQUIREMENT FOR BOI PROMOTION
(a) Foreign Company
The ROH, which has been granted BOI promotion, has to examine the approved scope of ROHs services. If the scope of services does not include the current or future ROH business activities, an application for BOI project amendment should be submitted to the BOI.
In the case of a non-BOI company, a foreign business license from the Ministry of Commerce must be obtained.
(b) Thai Company
|For more information, please feel free to contact us:
Phone Nos.: +66 2 933 6121, +66 2 933 6122, +66 2 933 5601
(for call inside Thailand use 0 instead of +66)
Fax: +66 2 933 6120
Please CC: to our alternate email: email@example.com