ทนายความ คณะกรรมการส่งเสริมการลงทุน (บีโอไอ) ที่ดีที่สุดใน ประเทศไทย

1. About คณะกรรมการส่งเสริมการลงทุน (บีโอไอ) Law in Thailand

The Board of Investment (บีโอไอ) is a Thai government agency under the Ministry of Industry that administers investment promotion. Its legal framework is rooted in the Investment Promotion Act B.E. 2520 and related regulations. The Act creates a system of promoted activities and privileges to attract and support investments in targeted sectors.

Investors submit applications for promotion to บีโอไอ, who evaluates eligibility and grants privileges such as tax incentives, import duty exemptions, and non tax concessions. The goal is to accelerate capital formation, technology transfer, and employment in Thailand. BOI privileges are typically tied to specific project activities, investment values, and regional considerations such as the Eastern Economic Corridor (EEC).

Recent developments reflect a focus on digital economy, advanced manufacturing, tourism, and regional incentives within the EEC. The BOI also administer programs like the Smart Visa to facilitate entry of highly skilled professionals who support promoted activities. These changes aim to streamline the process for foreign and Thai investors alike.

“BOI provides a package of incentives for promoted activities, including both tax and non tax privileges, to attract and support investment in Thailand.”

Key terms to know include: investment promotion, promoted activities, privileges, and one stop service for applications. Understanding these concepts helps investors decide whether to pursue บีโอไอ promotion for their project.

For official information on the program, visit: Board of Investment Thailand.

2. Why You May Need a Lawyer

Engaging a lawyer with บีโอไอ experience can prevent costly errors and accelerate approvals. Here are concrete scenarios where legal guidance is essential.

• You are preparing a บีโอไอ promotion application for a manufacturing project in the EEC region and need help compiling required documentation, including financial projections and project descriptions.
• You want a Smart Visa package for foreign executives tied to a promoted activity and need to ensure eligibility and coordination with BOI requirements.
• You plan to acquire land or a long term lease for a promoted project and must understand Thai land ownership rules, lease limits, and any special BOI land provisions.
• Your project undergoes changes in scope, investment value, or added promoted activities, requiring BOI notification or re-approval to maintain privileges.
• You face compliance or audit issues after BOI approval, such as reporting obligations, investment monitoring, or potential penalties for non-compliance.
• You need tax planning and alignment with the Thai Revenue Department to maximize incentives while satisfying tax compliance for promoted activities.

3. Local Laws Overview

The บีโอไอ framework operates under several key Thai laws and regulations. Below are 2-3 specific statutes that govern investment promotion and related privileges.

• Investment Promotion Act B.E. 2520 (1977) - The foundational law that creates the framework for designated promoted activities and eligibility for privileges. It sets criteria for investment, location, sector focus, and the scope of incentives.
• EAsian Economic Corridor Act B.E. 2560 (Eastern Economic Corridor Act, 2017) - Establishes the EEC as a priority area with enhanced investment incentives and accelerated procedures for projects in designated provinces. This act coordinates with บีโอไอ to attract investment in targeted industries.
• Revenue Code of Thailand (Income Tax Act) B.E. 2470 - Governs corporate income tax and provides the tax framework under which promoted investments may receive exemptions or reductions, subject to บีโอไอ approval and compliance requirements.

Recent trends include expanding บีโอไอ incentives in the EEC and aligning processes for faster approvals and easier compliance for digital and high value industries. Investors should monitor updates from บีโอไอ and the Revenue Department for any changes to eligibility or rates. For authoritative details, refer to official sources and government publications.

“Thailand continues to refine its investment promotion framework to support target sectors under the EEC and other priority zones.”

4. Frequently Asked Questions

What is BOI and what does it do?

BOI is Thailand’s investment promotion authority. It approves promoted activities and grants incentives to attract investment in targeted sectors and regions. These incentives may include tax and non tax benefits.

How do I apply for a บีโอไอ promotion?

Apply by submitting a promotion application to the บีโอไอ along with project details, financials, and supporting documents. The agency reviews eligibility and issues a promotion certificate if approved.

What is the difference between promoted and non promoted activities?

Promoted activities are eligible for privileges such as tax incentives and import duty exemptions, while non promoted activities are not eligible for these incentives. The distinction depends on project type and sector.

When do บีโอไอ privileges start after approval?

Pri>Once บีโอไอ approves a project, incentives typically commence from the date of eligibility defined in the promotion certificate, subject to ongoing compliance with reporting and investment conditions.

Where can I submit a บีโอไอ application?

Applications are submitted directly to the Board of Investment Thailand (BOI) through its official channels, including online portals and regional offices as applicable.

Do I need a lawyer to apply for บีโอไอ promotion?

While not mandatory, a lawyer with บีโอไอ experience helps ensure accuracy, proper documentation, and timely handling of complex negotiations and compliance.

Can a foreigner own land under บีโอไอ promoted activity?

Foreign land ownership in Thailand is restricted. BOI promoted projects may access land through lease arrangements or other approved structures under Thai law. Legal counsel is advised to navigate options.

How much do บีโอไอ applications cost?

Application costs vary and may include filing fees, counsel fees, and potential government charges. A lawyer can provide a detailed estimate based on project scope.

How long does the บีโอไอ approval process take?

Approval timelines vary by project complexity and sector. Typical preliminary screening can occur within weeks, while full approval may take several months with proper documentation.

Do I need to meet specific qualification criteria for a promoted activity?

Yes. Eligibility depends on sector, minimum investment, job creation, and compliance with local regulations. A lawyer can assess your project against current standards.

What is the Smart Visa and how does it relate to บีโอไอ?

Smart Visa offers visa privileges for skilled professionals linked to promoted activities, facilitating hiring for promoted projects. BOI coordinates the program and eligibility.

Should I compare บีโอไอ incentives with other Thai incentives?

Yes. A lawyer can compare บีโอไอ privileges with alternatives such as regional incentives or sector specific schemes to optimize benefits.

5. Additional Resources

• Board of Investment (BOI) - Official source for investment promotion policies, approved sectors, and application procedures. https://www.boi.go.th/
• Thai Revenue Department - Provides guidance on tax incentives, VAT, and corporate income tax treatment for promoted investments. https://www.rd.go.th/
• EEC Office / Eastern Economic Corridor - Coordinates regional incentives and regulatory guidance for investments in the EEC area. https://www.eeco.or.th/

6. Next Steps

1. Clarify your project scope and the promoted activities that may apply under บีโอไอ, including location and sector.
2. Gather key documents such as business plan, financial projections, ownership structure, and any existing licenses or registrations.
3. Identify law firms or legal counsel with demonstrable บีโอไอ experience and verified client references.
4. Schedule an initial consultation to discuss eligibility, timeline, and fee structure; request a written engagement letter.
5. Have the lawyer perform a pre assessment of your project and prepare a preliminary checklist for บีโอไอ submission.
6. Submit the บีโอไอ application with professional support and monitor progress via regular status updates.
7. Review any findings, address requests for additional information promptly, and secure final approval and privileges.