Thai Law & AccountingLaw · Accounting · Notary · Virtual Office

092-0170000 THภาษาไทย

BOI Investment Promotion

End-to-End BOI Services — IPO/ITC/IBC, CIT Exemption, Smart Visa, Sec.24/25 WP + Certified Translation

Review the proposed activity and supporting documents before a BOI application. Tax, machinery and work-authorisation privileges depend on the promotion certificate and each authority's requirements.

12+ core servicesInvestment Promotion Act 1977Tax privileges depend on approvalCheck ownership conditions

Application & Establishment

BOI Investment Promotion Application (F PA PP 01)

Review the activity against current BOI criteria before applying; any tax, machinery or ownership privileges depend on the approved certificate and applicable law.

Service fees on request; confirm current official charges with the receiving authority

BOI Promotion Certificate (บัตรส่งเสริม)

Review the conditions printed on the promotion certificate before using it as evidence for a separate tax, finance or immigration application.

Service fees on request; confirm current official charges with the receiving authority

International Procurement Office (IPO) Application

Review the current BOI criteria for a proposed international procurement office before assuming any tax, ownership or visa privilege.

Service fees on request; confirm current official charges with the receiving authority

International Business Center (IBC)

Assess an international business centre's activities against current investment and tax criteria; no preferential rate or exemption is automatic.

Service fees on request; confirm current official charges with the receiving authority

Tax & Duty Privileges

Corporate Income Tax Exemption Certificate

Annual certificate confirming the BOI-promoted company is exempt from CIT on promoted-activity income — used in annual PND.50 filing and audit.

Service fees on request; confirm current official charges with the receiving authority

Machinery Import Duty Exemption (MC Online)

Check whether the promotion certificate covers the machinery, import window and applicable duty privileges before submitting the list through MC Online; VAT treatment must be checked separately.

Service fees on request; confirm current official charges with the receiving authority

Raw Material Import Duty Exemption (RMTS)

Check the promoted project's raw-material privileges and approved production formula before using RMTS to account for imported inputs.

Service fees on request; confirm current official charges with the receiving authority

Land Ownership Right for Foreign Investors

Foreign-majority promoted companies should verify land ownership permission, the approved use and Land Office requirements before any transfer.

Service fees on request; confirm current official charges with the receiving authority

Visa & Work Permit

Smart Visa for Talents, Investors, Executives, Startups

Check the current Smart Visa category and endorsement criteria for the applicant before assuming any visa term or work-authorisation benefit.

Service fees on request; confirm current official charges with the receiving authority

BOI Work Permit (Section 24/25) via Single Window

Review the promoted company's position approval and the foreign applicant's documents before submitting a work-authorisation request through the applicable channel.

Service fees on request; confirm current official charges with the receiving authority

Compliance & Reporting

BOI Annual Report (F PM PA 01)

Review the reporting obligations and due date applicable to the promotion certificate before preparing the company's annual operating data.

Service fees on request; confirm current official charges with the receiving authority

Foreign Business License Exemption (FBA Sec. 12)

Check whether a promoted foreign-majority company's actual activity qualifies for a Foreign Business Certificate and its DBD filing requirements.

Service fees on request; confirm current official charges with the receiving authority

Ask our team about BOI requirements and documents — LINE @THAIL · Tel 092-0170000

Consultant and foreign investor reviewing project figures before a BOI application (illustration, not actual staff)

BOI promotes projects, not companies

Under the Investment Promotion Act B.E. 2520, the Board of Investment asks two questions: is your activity on its current list of promoted activities, and does your project meet that activity's conditions, such as minimum investment, machinery or value added. One company can hold several promotion certificates with different incentives, and income outside the promoted project gets no benefit. We start by separating your activities and mapping each one against the BOI list in force today.

What foreign investors usually want from BOI

Tax incentives: corporate income tax exemption or reduction and import duty relief on machinery or raw materials, varying by activity and location
Majority or full foreign ownership in activities otherwise restricted, with a Foreign Business Certificate instead of a licence
Visas and work permits for foreign experts processed through BOI
Permission to own land used for the promoted project, as approved

Compliance after approval

A promotion certificate carries conditions: invest as planned, start operations by the deadline, file progress reports, and claim tax incentives with financial statements that separate promoted and non-promoted revenue. Breaches can lead to revocation and back taxes. Our accounting and legal teams handle this ongoing work, and we translate and legalise parent-company documents from abroad.

Before your first meeting

A description of the product or service and how it is produced or delivered
Investment plan, machinery, location and Thai/foreign headcount
Shareholding structure and parent-company documents
Other licences the business needs, such as Thai FDA or factory licence

Frequently asked questions

Can an existing company apply?

Yes, as a new or expansion project, but in many cases you should apply before earning revenue from that activity, so check before you start.

Does BOI replace the Foreign Business Licence?

A promoted foreign company can obtain a Foreign Business Certificate from DBD instead, but it covers only the promoted activities.

What does it cost and how long does it take?

Fees: ask our team. Review depends on the activity and completeness of the application, so we do not quote fixed timelines.

Send your documents for a lawyer's review

Call 092-0170000 · LINE @THAIL · contact@thailaw-accounting.co.th

Fees: ask our team for a quote

Sources

Reviewed by the legal team at Thai Law & Accounting Services · Last reviewed 4 Oct 2026 · General information, not legal advice for your specific case

Go deeper on Corporate and company document certification

These guides outline possible certification steps; confirm the receiving authority's current requirements before filing:

Not sure which route applies? Send us the scan — LINE @THAIL · 092-0170000 · contact@thailaw-accounting.co.th

Documents usually required

Freshly issued company affidavit and certificate of registration
Memorandum and articles of association, or the current shareholder list
Board resolution or power of attorney signed by the authorised director
ID or passport copies of the authorised signatories

Common reasons a bundle is rejected

Company affidavits are usually accepted only within a short validity window.
Director names and job titles must match the registered filing exactly.
Spell every name exactly as it appears in the passport, across every document in the same bundle.

Prefer not to handle the chain yourself? Send the scans and we run every step for you, from translation to the final endorsement.

How the process runs — Corporate and company document certification

Obtain freshly issued corporate records covering the whole group of entities involved.
Prepare the board resolution or power of attorney signed by the authorised director.
Translate using the registered English company name and the job titles exactly as filed.
Complete the certification route the counterparty or destination authority requires.
Deliver the certified set together with copies for internal corporate records.

Fees and processing times are set by each authority and vary by document and destination — confirm them with the responsible agency.

Handling it yourself vs letting ILC run it

Aspect	Doing it yourself	With ILC
Working out which steps apply	You read each authority's rules yourself, and usually learn a step was missing only after the bundle is refused.	Our advisers review the documents before work starts and sequence translation, notarisation, MFA, and embassy in one pass.
Time spent filing	Repeat trips to each office, queueing and collecting in person.	We file on your behalf; you send scans and receive the finished set by post or courier.
Risk that the translation is refused	Agency names, job titles, and the certification wording often do not match what the receiving office accepts.	We use terminology and certificate formats the receiving authority has accepted before, with two-stage proof-reading.
If the bundle is rejected	You diagnose the cause and refile yourself, losing a full cycle.	We identify the cause, correct it, and refile without you starting over, with progress reported along the way.

What clients typically use this for

Foreign subsidiary registration
Bank account opening abroad
Tender and contract submissions

An advisor, not only a document processor

Before any work starts, our team assesses how many certification layers your document actually needs, which authorities are involved, and the correct order for the office you will really file with. One step out of order usually means restarting the whole bundle. We work to recognise how each authority rejects files and prevent it up front.

The certification route is matched to the receiving authority before work begins.
Rejection risks are checked, from name spelling to document validity windows.
The filing sequence is planned around the deadline you actually have.

Consult us at LINE @THAIL · 092-0170000 · contact@thailaw-accounting.co.th