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

Setting up Regional Operating Headquarters in Thailand

設立泰國區域運營總部須知

為了鼓勵外國人投資泰國，泰國政府針對在泰國設立地區總部的投資者提供優惠，為位於泰國境內外的分支機構或附屬公司提供“符合合格的服務”，為區域運營總部 (“ROH”)。

The qualifying service includes:

符合合格的服務包含:

• Organizational administration and management business planning;
• 組織管理和管理業 務規劃;
• Sourcing of raw materials, parts and finished products;
• 採購原材料、 零件和成品;
• Research and development activities;
• 研發 活動;
• Technical support;
• 技術 支持;
• Marketing and sales promotion;
• 營銷與 促銷;
• Regional human resources training and development;
• 區域人力資源培 訓與開發;
• Business advisory services (financial management, marketing, accounting etc.);
• 商業諮 詢服務 (財務管理、營銷、會計等);
• Investment feasibility studies and economic and investment analysis;
• 投資可行性研 究及經濟和投資分析;
• Credit management and control;
• 信用 管控;
• Other services shall be as approved by the Board of Investment on a case by case basis.
• 其他服務應由投 資委員會逐案同意。

The definition of associated companies is:

附屬公司的定義為:

1. Shareholding basis:

               股份為 導向:

• The ROH holds at least 25 percent of that company’s issued capital; or;

      ROH持有該公司至少25%的已發行資本；或者;

• The company holds at least 25 percent of the ROH’s issued capital; or

      公司 至少持有ROH已發行資本的25%；或者

• The company holds at least 25 percent of the ROH’s and other company’s issued capital. In this case, the ROH and the other company are regarded as associated enter­prises.

              公司至少持有 ROH 和其他公司已發行資本的 25%。在這種情況下，ROH 和其他公司被視為附屬公司。

2. Control basis:

      控制為 導向:

• The ROH has control over that company; or

      ROH 對該公司有控制權；或者

• The company has control over the ROH; or

      公 司對ROH有控制權；或者

• The company, for example a holding company, has control over the ROH and the other companies. If so, the ROH and the other company are regarded as associated companies.

            是， ROH 和另一家公司。如果是，ROH 和其他公司被視為附屬公司。

Following are requirements for setting up a ROH:

以下為設立泰國區域運營總部的條件:

1. The paid-up capital at the end of each accounting period must be at least 10 million baht.

      每個會計期末 的實收資本必須 至少 為1000萬泰銖。

2. Provide services to associated companies abroad:

               為國外附屬 公司提供服務：

• At least one country, in the 1^st and 2^nd accounting period;

                至少一個國家， 在第一個和第二個會計期間;

• At least two countries, in the 3^rd and 4^th accounting period;

      至少兩個國家，在第三和第 四個會計期間;

• At least three countries, from the 5^th accounting period onwards.

              至少三個國家，從第 5個會計期開始。

3. Total business spending per year is at least 15 million baht. The business spending is total operational costs which are paid to individuals or companies in Thailand, but excluding operating expense paid overseas, royalties and know-how fees, raw materials, components and packaging; or the total investment spending paid (actual payment) per year in Thailand is at least 30 million baht.

    每 年業務總支出至少1,500萬泰銖。業務支出是支付給泰國個人或公司的總運營成本，但不包括支付給海外的運營費用、特許權使用費和專有技術費用、原材料、組件和包裝；或每年在泰國支付的總投資支出(實際支付)至少3,000萬泰銖。

4. Foreign associated companies must have management and employees working and have actual business operation.

      外國附屬公司必須有管理 人員和員工在職並有實際經營活動。

5. Maintain skilled staff of at least 75% of total employees by the end of the 3^rd accounting period.

      到第三個會計期末， 有技術的員工至 少佔員工總數的 75%。

6. Average pay for one worker of at least 2.5M THB per annum for at least five employees by the end of the 3^rd accounting period.

      到 第三個會計期結束時，至少有五名員工的一名工人的平均年薪至少為 250 萬泰銖。

Which companies can operate as Regional Operating Offices?

哪些公司可以作為區域運營辦事處運營?

Companies that can operate as an office are:

可以作為辦公室運營的公司有：

1. A company registered under Thai law which is already doing business in general and intends to operate in the form of a Regional Operating Office.

根據泰國法律註冊的公司已經開展一般業務並打算以區域運營辦事處的形式運營。

2. A company newly established under Thai law to operate exclusively as a Regional Operating Office.

一家根據泰國法律新成立的公司，專門作為區域運營辦事處運營。

Following is incentives of setting up a ROH:

以下為設立區域運營總部的優惠:

1. Reductions/exemptions on Corporate Income Tax:

       企業所得稅減免:

• Business income – ROH will be taxed at the reduced corporate rate of 10% on income derived from the provision of qualifying services to the ROH’s associated companies or branches.

    業務收入 –ROH 將對向 ROH 的附屬公司或分支機構提供符合合格的服務所產生的收入依 10% 的降低公司稅率徵稅。

• Royalties – Royalties received from associated companies or branches arising from Research and Development (R&D) work carried out in Thailand will be subject to tax at a reduced corporate rate of 10%. This benefit is extended to include Royalties received from a third-party providing services to the ROH’s branches or associated companies using the ROH’s R&D.

許權使用費—從附屬公司或分支機構收到的因在泰國開展的研發 (R&D) 工作而產生的特許權使用費將按 10% 的降低公司稅率徵稅。該利益擴展到包括從使用 ROH 的研發向 ROH 的分支機構或附屬公司提供服務的第三方收到的特許權使用費。

• Interest – Interest income derived from associated companies or branches on loans made by an ROH and extended to its associated companies or branches will be subject to tax at a reduced corporate rate of 10%.

     利息—附屬公司或分支機構從 ROH 提供的貸款中獲得併 延伸至其附屬公司或分支機構的利息收入將按 10% 的降 低公司稅率徵稅。

• Dividends – Dividends received by an ROH from associated companies will be exempt from tax. Dividends paid to companies incorporated outside of Thailand and which does not carry on business in Thailand will be exempt from tax.

             股息—ROH從附屬公司收到的股息將 免稅。支付給在 泰國境外成立 但不在泰國開展業務的公司的股息將免稅。

2. Accelerated Depreciation Allowances

              加速折舊 津貼

    25% of asset value is allowed as an initial allowance and the remaining can be deducted for over 20 years for the purchase or acquisition of buildings used in carrying out the operations of the ROH.

資產價值的 25% 可作為初始免稅額，剩餘部分可扣除 20 年以上，用於購買或收購用於開展ROH運營的建築物。

3. Expatriates

       外籍人士

• An expatriate who is assigned by the ROH to work outside of Thailand is exempt from personal income tax in Thailand for services outside of Thailand. However, the said income must not be borne by the ROH or its associated company in Thailand.

    由 ROH指派到泰國境外工作的外籍人士在泰國境外的服務免徵個人所得稅。但是，上述收入不得由ROH或其在泰國的附屬公司承擔。

• An expatriate who works for an ROH may choose to be subject to withholding tax at the rate of 15% for up to 4 years. By doing so, the expatriate is allowed to omit such income in the calculation of their annual personal income tax liability.

為 ROH 工作的外籍人士可以選擇按 15% 的稅率繳納預扣稅，期限最長為 4 年。這樣做外籍人士可以在計算其年度個人所得稅負債時忽略此類收入。

IBC International Consultancy is a Law, Finance, and Accounting firm located in Bangkok, Thailand. With Experienced lawyers, accountants, and financial advisers, we provided services including investment, tax, and legal consultants in Thailand. Should you have any questions, please do not hesitate to contact us via Line: @ibcfirm for further information.

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。如果有什麼問題，可以隨時通過Line: @ibcfirm與我們聯繫。