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

Trade and investment support office: TISO

泰國貿易與投資支援辦公室: TISO

International Business Center: IBC

泰國國際貿易中心: IBC

International Procurement Office: IPO

泰國國際採購辦事處: IPO

1. Annual selling and administrative expenses must be at least 10 million baht.

每年的銷售和管理費用必須至少為 1,000 萬泰銖。

2. Must have a business plan and scope of business approved by the BOI as follows:

必須有 BOI 核准的商業計劃和業務範圍如下：

2.1 Monitoring and/or servicing to associated enterprises including office building

or factory building, rental service for associated enterprise and lending to associated enterprises outside the scope of a treasury center and can be implemented under the exchange control laws such as

對包括辦公大樓在內的關係企業進行監控和/或服務或廠房、為關係企業提供租賃服務以及向財資中心範圍之外的關聯企業提供貸款，可以根據以下外匯管制法律實施：

• Lending of foreign currency loans to associated enterprises in foreign countries

向境外關係企業發放外幣貸款

• Lending of Thai baht loans to associated enterprises in Thailand

向泰國關係企業發放泰銖貸款

• Lending of Thai baht loans to associated enterprises in Vietnam and countries

bordering Thailand, with a requirement of using them for trading and investment in Thailand or in aforementioned countries only

向越南及與泰國接壤的各國關係企業發放泰銖貸款，且要求僅用於在泰國或上述國家進行貿易和投資

2.2 Advisory services on business operations, except those engaged in buying and selling securities, foreign currency exchange, accounting, legal, advertising, architectural and civil engineering businesses.

商業營運諮詢服務，但從事證券買賣、外匯兌換、會計、法律、廣告、建築和土木工程業務的業務除外。

2.3 Information services on goods sourcing.

商品採購資訊服務。

2.4 Engineering and technical services, excepts those related to architectural and civil engineering services.

工程和技術服務，但與建築和土木工程服務相關的服務除外。

2.5 Business activities related to machinery, engines, tools and equipment, manufactured by associated enterprise or officially authorized by manufacturer.

Project must have at least one of the following scopes of business:

與關係企業製造或製造商正式授權的機械、引擎、工具和設備相關的業務活動。

項目必須至少具備以下經營範圍之一：

• Importing of wholesale

進口批發

• Training Services

培訓服務

• Installation, maintenance and repair

安裝、維護和修理

• Calibration

校準

2.6 Wholesaling of products manufactured in Thailand.

泰國製造的產品批發。

2.7 International business process outsourcing whose services are provided through

telecommunication networks such as Administration Services, Finance & Accounting Services, Human Resource Services, Sales & Marketing Services, Customer Services

and Data Processing.

國際業務流程外包，其服務通過電信網絡，例如管理服務、財務和會計服務、人力資源服務、銷售和行銷服務、客戶服務和資料處理。

3. In case of offering loans to associated enterprises, the scope of servicing business must be services in the aspects that are not the loans specified in 2.1 or include at least one of those listed in 2.2-2.7.

如果向關係企業提供貸款，服務業務範圍必須是2.1所列貸款以外的服務，或至少包括2.2-2.7所列服務之一。

4. Not eligible for imported duties on machinery exemption

不符合機械進口關稅豁免資格

1. Must have business plans in providing services

for associated enterprises as follows:

必須對關係企業提供服務的商業計劃如下：

1.1 General management, business planning,

and business cooperation

綜合管理、業務規劃、

及商務合作

1.2 Procurement of raw materials and parts

原料及零件採購

1.3 Research and development of products

產品研發

1.4 Technical support

技術支援

1.5 Marketing and sales promotion

行銷和促銷

1.6 Human resources management and

Training

人力資源管理和訓練

1.7 Financial advisory services

財務諮詢服務

1.8 Economic and investment analysis and

Research

經濟和投資分析及研究

1.9 Credit management and control

信用管理與控制

1.10 Financial management service of the

treasury center

財務中心財務管理服務

1.11 International trade business

國際貿易業務

1.12 Lending to associated enterprises outside the scope of business in Item 1.10 which can be implemented under the exchange control laws such as

向第1.10項業務範圍之外的關係企業提供貸款，可以根據以下外匯管理法實施：

• Lending of foreign currency loans to

associated enterprises in foreign countries

提供外幣貸款給國外關係企業

• Lending of Thai baht loans to associated

enterprises in Thailand

向泰國關係公司提供泰銖貸款

• Lending of Thai baht loans to associated

enterprises in Vietnam and countries bordering Thailand with a requirement of using them for trading and investment in Thailand or in aforementioned countries

Only

向越南及與泰國接壤的各國關係企業發放泰銖貸款，且要求僅用於在泰國或上述國家進行貿易和投資

1.13 Office building or factory building rental

service for associated enterprise

關係企業辦公大樓或廠房租賃服務

1.14 Other supporting services as approved by

the Board

經董事會同意的其他支援服務

2. The paid-up registered capital must not be less

than 10 million baht.

實收註冊資本不得少於

超過1000萬泰銖。

3. Project must employ at least 10 skilled and

knowledgeable staff for IBC, exceptions are made

for the cases when that business provides only

financial management service of treasury center

to its associated enterprises; in such cases at least 5 skilled and knowledgeable employees

must be employed.

項目必須為IBC僱用至少10名熟練且知識豐富的員工，但該企業僅向其關係企業提供資金中心財務管理服務的情況除外；在這種情況，必須僱用至少 5 名技術熟練、知識淵博的員工。

4. In case of operating international trade business

and office building or factory building rental

service for associated enterprise, at least 1 scope

of business listed in 1.1-1.10 must be involved.

如果經營國際貿易業務

以及為關係企業提供辦公大樓或廠房租賃服務，至少1個範圍必須涉及1.1-1.10所列業務。

5. In case of offering loans to associated enterprises;

at least 1 scope of business listed in 1.1-1.9 must

be involved.

向關係企業提供貸款；

必須至少有1.1-1.9所列的1個業務範圍

參與其中。

6. Only machinery used for R&D and training

activities are eligible for import duty exemption.

僅用於研發和培訓的機械活動有資格享有進口關稅豁免。

7. Not eligible for import duty exemption on raw

and essential materials used in the production

for export

不符合原料進口關稅豁免資格以及生產中使用的重要材料用於出口

1. Project must be procurement of raw materials, parts, and components used in manufacturing

industries.

項目必須採購原料，製造中使用的零件和組件行業。

2. Project must own or rent a warehouse and

manage inventory with the IT-based system

exclusive for warehouse management.

項目必須擁有或租用倉庫並且使用基於IT的系統管理庫存倉庫管理專用。

3. Project must have appropriate activities of

merchandise procurement and management such as quality inspection and packaging.

項目必須有適當的活動

商品採購及品質檢驗、包裝等管理。

4. Project must have several procurement resources, at least including a domestic resource.

項目必須擁有多種採購資源，至少包括一種國內資源。

5. Project must be domestic wholesale and/or

overseas exports.

項目必須是國內批發和/或海外出口。

6. The paid-up registered capital must not be less

than 10 million baht.

實收註冊資本不得少於

超過1000萬泰銖。

Incentives: B

激勵措施：B

Incentives: B

激勵措施：B

Incentives: B

激勵措施：B

IBC

TISO

IPO

- Majority or 100% foreign ownership

多數股權或 100% 外資持股

-100% foreign shareholding

100%外資持股

- Right to own land

擁有土地的權利

- VISA and work permit

簽證和工作許可證

- Exemption of import duty on machinery used for R&D and training services in IBC project

IBC計畫用於研發和培訓服務的機械免徵進口稅

- Majority or 100% foreign ownership

多數股權或 100% 外資持股

-100% foreign shareholding

100%外資持股

- Right to own land

擁有土地的權利

- VISA and work permit

簽證和工作許可證

- Exemption of import duty on machinery used in TISO project

TISO項目使用的機械免徵進口稅

-Majority or 100% foreign ownership

多數股權或 100% 外資持股

-100% foreign shareholding

100%外資持股

- Right to own land

擁有土地的權利

-VISA and work permit

簽證和工作許可證

-Exemption of import duty on raw material imported for use in production for export

免除進口用於出口生產的原料的進口稅

-Exemption of import duty on machinery used in IPO project

IPO項目中使用的機械免徵進口稅