IBC泰國法律金融會計事務所International Business Consultancy

有限公司

分行

代表處

區域辦事處

最低投資要求

沒有最低投資額 (除非是外國人並參與清單2或3活動)

前3年平均估計費用的至少25％，但不低於300萬泰銖

前3年平均估計費用的至少25％，但不低於300萬泰銖

前3年平均估計費用的至少25％，但不低於300萬泰銖

股東

至少3名

至少3名

不用

不用

活動項目

一般來說任何合法活動（除非是外國）

一 般僅限於外國營業執照中規定的活動

限於法規規定的5項活動

限於法規規定的7項活動

所得

可以有所得

可以有所得

不可以有所得

不可以有所得

法律責任

責任分開

責任分開

責任不分開

責任不分開

應繳稅額

按照正常稅收規則

按照正常稅收規則

除總部收到資金所產生的利息外，不另徵收企業所得稅

除總部收到資金所產生的利息外，不另徵收企業所得稅

COMPANY LIMITED

BRANCH

REPRESENTATIVE OFFICE

REGIONAL  OFFICE

Minimum Investment Requirement

No minimum investment (unless foreign and engages in List 2 or List 3 activities)

For work permit: at least 2 Million Baht with 100% paid up capital

At least 25% of the average estimated expenses for first 3 years but not less than 3 million baht

At least 25% of the average estimated expenses for first 3 years but not less than 3 million baht

At least 25% of the average estimated expenses for first 3 years but not less than 3 million baht

Shareholders

Yes,  minimum 3

Yes,  minimum 3

No

No

Activities

Generally any lawful activity (unless foreign)

Generally limited to activities stated in Foreign Business  License

Limited to 5 activities specified by statute

Limited to 7 activities specified by statute

Income

Can receive

Can receive

Cannot receive

Cannot receive

Legal Liability

Separate liability

Separate liability

No separate liability

No separate liability

Tax Liability

Subject to normal tax rules

Subject to normal tax rules

Not subject to corporate income tax with exception of interest accrued on funds received from head office

Not subject to corporate income tax with exception of interest accrued on funds received from head office