BOI EDI Thailand

Measures to Minimize Business Interruption
1. Factories can be allowed to temporarily relocated elsewhere to
continue their production for the period of 6 months from the
application submission date. This temporary relocation period can
be extended if necessary.
2. Manufacturing process can be allowed to be outsourced partially or
wholly on a temporary basis.
3. The BOI, the Ministry of Labor and the Immigration Bureau help
facilitate companies to bring in foreign experts and technicians to
rehabilitate the factories

Measures to Reduce Tax Burdens
1. The importation of machinery for replacement is entitled to
duty-free. (submission deadline: by the end of June 2012).
2. Raw materials imported damaged by the flooding can be
counted as part of the waste allowance without any tax burden.
3. Additional years of corporate income tax exemption are offered
to BOI-promoted companies directly affected by the recent
flooding that are still during their tax holidays (Please see
details in slide4 & 5.)
4. Industrial estates that invest in flood prevention systems are
also offered 8-year tax holidays with the corporate income tax
exemption ceiling of 200% of their investment excluding land
cost and working capital. (Please see details in slide 6.)

Tax Incentives for Directly Flood-Affected Companies
Eligibility
• Existing BOI-promoted projects directly affected by
flood
• Still have remaining unused corporate tax exemption
period
Remark: An official announcement is to be used issued soon.

Incentives
1. Projects subject to a corporate income tax exemption cap

*All fixed assets (except land) including repairs of existing machinery and replacement
machinery previously imported under the BOI scheme

Tax Incentives for Industrial Estates
Conditions
• All industrial estates/zones
• Invest in flood-prevention infrastructure and system

Incentives
• 8-year corporate income tax exemption with cap of 200% of
investment excluding costs of land and working capital

Source: BOI Thailand