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

Introduction of Regional Office in Thailand

泰國區域辦公室介紹

Setting up a regional office is an option for foreign investors. In fact, a regional office isn’t an independent legal entity and performs business activities on behalf of the head office abroad which is considered a business under List 3 of Foreign Business Act. In addition, a foreign business license is required and it is restricted to perform 7 specific business activities under the Regulations of the Office of the Prime Minister Concerning the Establishment of the Visa and Work Permit Center (No.3) B.E. 2544, which are:

對外國投資客來說在泰國設立區域辦公室是一種選擇。事實上，區域辦公室並非一個獨立的法人，並代表在國外的總公司從事《外人商業法》規定的第三類營業活動。此外，設立區域辦公室需申請外商營業執照，並僅能從事依佛曆2544年第3號《總理關於建立簽證和工作許可中心的規定》7項特別營業活動，分別為:

• Advisory and management;

顧問及管理;

• Financial management;

財務管理;

• Training and personnel development;

培訓及個人發展;

• Marketing control and sales promotion plans;

制定控管及業務推銷計畫;

• Product development;

產品發展;

• Research and development;

研究及發展;

• Communication, coordinating, and directing on behalf of the head office.

   代表總公司溝通、 合作及引導。

To set up a representative office, following documents are required:

註冊區域辦公室需以下文件：

• Business plan including structure chart showing the relationship between head office and branch office or affiliate;

      營業計劃，包含顯示總公司與分公司或相關企業關係的結構圖 ;

• Official documents of the foreign head office;

      總公司的官方文件 ;

• Information of shareholders and employees;

      股東及員工的資料 ;

• Reasons for incorporation;

      設立目的 ;

• Office location and a map;

      辦公室位置及地圖 ;

• Declaration that the company satisfy the qualification and doesn’t possess prohibited characteristics under Section 16 of Foreign Business Act.

    聲明公司符合資格且未有《外人商業法》第16條禁止的特點。

In addition, the most attractive reason for setting up a regional office is that it is not required to be registered as legal entity. Therefore, it is not subject to corporate income tax. In addition, the government will assist these companies to transfer the foreign employees to Thailand and to apply for work permit.

另外，設立區域辦公室最吸引人的地方是不需要做為法人而進行登記，因此不需要繳納企業所得稅。此外，政府會協助公司外國員工至泰國工作並申請工作許可證。

The following is the characteristics of setting up a Regional office in Thailand:  

以下是在泰國設立區域辦公室之特點：

• It cannot earn any income from its business activities. The profits must be generated from its head office;

     不能依據營業活動產生收入， 利潤應來自總公司 ;

• There must have at least one established branch office or affiliate in Thailand or Asia region only;

      僅在泰國或亞洲地區須至少有 一個分公司或相關企業 ;

• It can’t negotiate or engage any business with any individual or legal entity in Thailand;

      不能在泰國與任何人或法人談判或從事任何業務 ;

• It doesn’t need to pay corporate income tax.

不需要繳納企業所得稅。

IBC International Business Consultancy is a law, finance and accounting firm located in Bangkok, Thailand with experienced lawyers, accountants, and financial advisers. We provide services including investment, tax and legal advice in Thailand.

IBC泰國法律金融會計事務所 (International Business Consultancy) 為一間位於曼谷的泰國法律金融會計事務所，由經驗豐富的律師、會計師、及財務顧問組成，可提供泰國投資、泰國稅收及泰國法律諮詢等服務。