ILC

BOI Annual Report (F PM PA 01) F PM PA 01

Annual operating report due 31 July — production, sales, employment, foreign exchange. Required to maintain CIT exemption.

Who

All BOI-promoted companies (per certificate)

Gov Fee

Free filing via e-Monitoring

Timeline

Filing window: 1 Jan – 31 July; BOI review 30 days

Authority

BOI

Legal Basis

Investment Promotion Act Sec. 19; BOI Announcement Por. 1/2547

Eligibility

  • Active promotion certificate

Required Documents

  • F PM PA 01
  • Audited financials
  • Production records
  • Employment summary

Procedure

  1. Compile data Jan–Mar
  2. Audit financials Apr–May
  3. Submit F PM PA 01 via e-Monitoring by 31 Jul
  4. Receive CIT exemption certificate

Fee Structure

Filing free. Service covers data compilation, separate accounting (promoted vs non-promoted), and e-Monitoring submission.

Cross-Border Notes

Late filing triggers loss of CIT exemption for that year — strict 31 July deadline.

Related Services

ILC provides the full chain — application filing, BOI sub-committee representation, OSS, MoJ-certified translation, MFA legalization, Apostille (from 2025), and annual F PM PA 01 reporting.

Post-Service Policy

If a document is rejected due to a defect in our translation or certification, we redo and resubmit at no extra service fee (government fees excluded). This is service responsibility, not a guarantee of BOI / DBD / Immigration discretion.

In-Depth Guide: BOI Annual Report (F PM PA 01) (F PM PA 01)

BOI Annual Report (F PM PA 01) is delivered under ILC's Board of Investment (BOI) Promotion — 2025 Strategy practice, combining MoJ-certified translation, MFA legalization, embassy liaison, and Thai government filing under one project manager. Every case is handled by a NAATI-accredited translator, a Thai Notarial Services Attorney, and a dedicated case coordinator.

BOI promotion is Thailand's flagship investment-incentive regime, offering 3–13 years of corporate income tax exemption, import duty relief, 100% foreign ownership, land-ownership rights, and OSOS work-permit fast-tracking. The 2023–2027 strategy prioritises seven target industries: Bio-Circular-Green (BCG), Digital, Advanced Manufacturing, Creative Industries, Vehicles of the Future, Medical & Wellness, and Defence. ILC prepares BOI Category 5 (Digital) and Category 7 (High-Value Services) applications end-to-end, including feasibility, capital plan, technology transfer scoring, and personal-income-tax reduction filings. BOI's 2024 platform overhaul introduced the e-Investment Promotion system, cutting typical approval times from 90 to 40 working days for qualifying digital and services projects.

Why choose ILC for BOI Annual Report (F PM PA 01)

With more than 15 years of practice, ILC covers every embassy in Bangkok and both MFA offices (Chaengwattana and Chiang Mai). We operate a two-tier QA review and refund the service fee if a document is rejected due to a defect in our translation or certification — government fees and officer discretion excluded.

How BOI Annual Report (F PM PA 01) is Processed

The workflow below reflects current 2025–2026 practice with the relevant Thai authority and factors in queue seasonality, translation dependencies, and cross-agency handoffs.

  1. 1) Pre-submission consultation

    Meet with BOI officer to confirm eligibility and shape the promoted activity code.

  2. 2) Application preparation

    Business plan, financial projections, technology description and employment plan drafted in BOI templates.

  3. 3) e-Investment submission

    File through the new online platform; expect an initial completeness check within 5 working days.

  4. 4) BOI subcommittee review

    Technical review by industry subcommittee; average 30–45 working days for Category 5 projects.

  5. 5) Approval and acceptance

    Promotion certificate issued; company has 6 months to accept and comply with capital and workforce commitments.

  6. 6) Post-approval compliance

    Annual reporting, machinery import filings, and personal income tax reduction filings.

Documents & Requirements for BOI Annual Report (F PM PA 01)

The checklist below covers standard files. Complex or corporate matters can add supplementary certificates, board resolutions, or notarised affidavits; ILC brief these during the intake call.

  • Business plan matching BOI activity code
  • Financial projections 3-year
  • Shareholder and technology background
  • Employment plan (foreign vs Thai)
  • Machinery and investment list
  • Environmental impact declaration if applicable

Real-World Use Cases: BOI Annual Report (F PM PA 01)

Real-world scenarios where clients rely on this service every month, spanning individual, family, and corporate mandates.

SaaS startup

Category 5.10 with 8-year CIT exemption and 100% foreign ownership.

EV assembly plant

Category 4 with 8+3 year CIT exemption and machinery duty waiver.

Medical wellness resort

Category 7 with 3-year CIT exemption and land-ownership right.

Regional HQ (IHQ)

Corporate income tax on offshore income at 10% for 15 years.

Alternative Paths for BOI Annual Report (F PM PA 01)

Three delivery paths are usually available. We select the option that balances cost, deadline pressure, and destination-authority preferences.

OptionProsCons
BOI A1+ (technology, R&D)13-year CIT exemption, 100% foreign ownershipRequires R&D expense benchmarking and IP transfer plan
BOI A3 (advanced services)8-year CIT exemptionEmployment and capital thresholds apply
Non-promoted structureFaster to set up, no ongoing reportingNo tax exemption, foreign ownership capped

FAQs about BOI Annual Report (F PM PA 01)

คำถามที่พบบ่อย

Is BOI still open to services companies?

Yes. Category 5 (Digital) and Category 7 (High-Value Services) remain highly active in 2025 with fast-track review.

Do BOI companies pay VAT?

Yes. VAT is unaffected by BOI; only corporate income tax on promoted revenue is exempt.

Can we hire foreigners under BOI?

Yes and without the 4:1 ratio. OSOS issues work permits in 5 working days.

Can BOI status be lost?

Yes if promotion conditions (capital, employment, technology) are not maintained; ILC handles annual compliance.

Free quote — LINE @NAATI · Tel 080-5578887

Contact us

A complete guide to Boi Promotion in Thailand

Boi Promotion is one of the pillar services delivered by ILC — a Bangkok-based legal-language firm operating continuously since 2004 and staffed by in-house certified translators, Lawyers Council of Thailand notarial services attorneys, Ministry of Justice court-listed translators, and licensed visa consultants. Every Boi Promotion matter we accept is scoped by a senior specialist during a free intake conversation on LINE Official (@ilc-notary) or by email at ilc@thainotary.co.th, so the price, timeline, required documents, and destination-authority acceptance criteria are fixed in writing before any file leaves the client's hands. This institutional approach — as opposed to a freelance translator or a generalist law firm — is why corporate clients, embassies, foreign universities, HR departments, and immigration bureaux route their highest-stakes files to ILC rather than reprocessing them after a rejection.

How the workflow runs end-to-end

The Boi Promotion workflow begins with a document audit: our specialist checks the issuer, the issue date, the naming convention against the client's passport, and any expiry rules of the destination authority. This eliminates the single most common cause of rejection at the Thai Ministry of Foreign Affairs, at foreign embassies in Bangkok, or at the Thai Immigration Bureau — namely a small mismatch or an outdated template. Once the audit is clean, translation and certification are executed in parallel by two credentialed translators to compress the timeline, then legalization or notarization is queued at the relevant counter (MFA Chaeng Watthana, the destination embassy in Bangkok, the Department of Business Development, the Department of Intellectual Property, the Board of Investment One Stop Service Center, the Criminal Records Division of the Royal Thai Police, or the Amphur District Office) with a numbered chain-of-custody log so the client can see exactly where the original document is at every step. On completion the pack is returned by EMS, Kerry, DHL, or FedEx to any address worldwide, along with a colour PDF archive for the client's records.

Who this service is for

Boi Promotion routinely supports six distinct client profiles: (1) individual foreign nationals arriving in Thailand for work, study, retirement, marriage, or long-term investor visas such as LTR and Smart Visa; (2) Thai citizens travelling abroad who need documents recognised in the United States, United Kingdom, Australia, Canada, Schengen area, Japan, South Korea, China, Singapore, UAE, Saudi Arabia, or India; (3) HR departments of multinationals in Bangkok, Chiang Mai, Phuket, Rayong, and the Eastern Economic Corridor processing Non-B work visas and Section 24/25 BOI work permits for expatriate staff; (4) law firms and in-house counsel handling M&A, IP portfolio work, or cross-border litigation; (5) educational institutions and their students preparing transcripts, diplomas, and credential evaluations for foreign universities; and (6) foreign embassies, consulates, and international organisations that outsource certified translation on a framework contract. Each profile receives a slightly different intake checklist, because acceptance criteria differ meaningfully between destination authorities and use cases.

Coverage, fees, and turnaround

ILC serves all 77 provinces of Thailand via nationwide courier with next-day pickup from Bangkok metro and 1–3 day pickup from regional provinces including Chiang Mai, Chiang Rai, Khon Kaen, Udon Thani, Nakhon Ratchasima, Rayong, Chonburi, Phuket, Krabi, Songkhla, and Hat Yai. Overseas clients receive the same service remotely: originals are couriered to our Ratchadaphisek headquarters, we execute the Boi Promotion workflow, and the finished pack is shipped by DHL or FedEx to more than 40 countries with tracking. Standard turnaround for a typical Boi Promotion matter is 3–7 Thai business days end-to-end when all three consular tiers are engaged (translation, MFA, embassy); simpler matters such as a single notarized copy or a stand-alone certified translation complete in 1–3 business days. Express and same-day options are available for time-critical visa and immigration filings at published surcharge rates.

Quality assurance and confidentiality

Every Boi Promotion deliverable is executed under ISO 17100-aligned quality principles: mandatory bilingual review by a second credentialed translator, controlled terminology glossaries for legal and technical vocabulary, and a signed statement of accuracy carrying the translator's credentials (ATA, NAATI, MoJ, Chartered Institute of Linguists, or destination-country registry). Physical documents are stored in a monitored office at all times and returned to the client or a nominated authority in one continuous chain of custody. Confidentiality is default: standard engagements are covered by our general NDA, and bespoke NDAs are executed on request within the same business day for enterprise clients, family offices, and law firms. If a receiving authority ever rejects a deliverable for a translation or certification defect, ILC re-issues the corrected file at no additional charge and refunds any government fees that must be repaid.

Start your Boi Promotion matter today

Reach ILC on LINE Official @ilc-notary, email ilc@thainotary.co.th, or phone 080-5578887. Office hours are Monday to Sunday, 08:30 to 20:00 Bangkok time. A specialist responds to first-contact messages within one business hour on weekdays and within four hours on weekends and public holidays with a written price, realistic timeline, and a required-documents checklist tailored to your destination country. There is no charge for the initial consultation, and no obligation to proceed after receiving the quote — ILCearns repeat business by delivering the first Boi Promotion matter cleanly and on time, not by locking clients into open-ended retainers.

Compliance, credentials & infrastructure behind Boi Promotion

ILC operates Boi Promotion under a stack of Thai and international credentials that receiving authorities recognise on sight: the Lawyers Council of Thailand (สภาทนายความ) issues our Notarial Services Attorney licences and audits renewals every two years; the Ministry of Justice maintains the court-listed translator registry that lets our team certify documents for Thai courts, the Central Intellectual Property and International Trade Court, and the Department of Special Investigation; the American Translators Association (ATA) and the National Accreditation Authority for Translators and Interpreters (NAATI) in Australia certify the individual linguists who sign our English-language deliverables destined for the United States, Canada, the United Kingdom, Australia, and New Zealand; and the Ministry of Foreign Affairs Department of Consular Affairs at Chaeng Watthana accepts our translations at the standard 2-day and express 1-day counters without kickback because of a two-decade compliance record. The layered credentialing is why immigration officers, university registrars, HR compliance teams, and foreign embassies treat an ILC deliverable as a finished product rather than a draft that needs review.

Bangkok headquarters and nationwide reach

The headquarters at Ratchadaphisek is a full-service legal-language office rather than a signage-only branch — twelve senior translators on-site, four notarial services attorneys, a dedicated MFA and embassy runner team, secure document storage, and a client meeting suite with simultaneous interpretation booths for depositions, arbitration hearings, and cross-border commercial negotiations. Satellite branches and pickup points cover Silom, Sukhumvit, Ratchada, Ladprao, Bang Na, and the Suvarnabhumi Free Zone in greater Bangkok, and partner offices in Chiang Mai, Phuket, Pattaya, Rayong, Khon Kaen, and Hat Yai extend same-week service to every major regional economy. Overseas clients are served entirely by courier: originals arrive via DHL, FedEx, or EMS with tracking, we execute the Boi Promotion workflow inside our monitored office, and finished packs return to more than 40 destination countries with signed chain-of-custody documentation.

Security, data protection, and payment terms

Client data is handled under Thailand's Personal Data Protection Act (PDPA, effective 2022) and standard EU GDPR principles for European clients: minimum-necessary collection, encrypted storage, retention capped at seven years for tax-relevant records and two years for general correspondence, and hard-shred destruction on request. Physical documents remain in a locked, camera-monitored office during processing and are never left with couriers overnight. Payment terms are flexible — Thai bank transfer, PromptPay, credit card via secure payment link, corporate PO with 15- or 30-day net terms for enterprise clients, and international wire for overseas individuals. Government fees are paid on the client's behalf against an itemised invoice with official receipts attached, so nothing is marked up beyond the disclosed service fee.

What to prepare before contacting ILC

To get the fastest, most accurate quote for a Boi Promotion matter, have the following ready when you first message us on LINE @ilc-notary: (1) the destination country and receiving authority (e.g. USCIS, UK Home Office, Australian Department of Home Affairs, German Auslandsvertretungen, Japanese Ministry of Justice); (2) the exact list of source documents with issuer names and dates; (3) your deadline and whether a same-day or express option is needed; (4) any prior rejection letters or authority correspondence, which often reveal the exact clause that failed and let us pre-empt a repeat error; and (5) confirmation of who will collect the finished pack (self-pickup in Bangkok, domestic courier, or international DHL). With these five inputs a senior specialist typically returns a written quotation within one business hour on weekdays, including a firm fee, a realistic timeline, and a documents checklist tailored to the destination authority's current requirements.

Operational continuity, records retention, and audit posture

Every Boi Promotion file opened at ILC is assigned an internal case number that follows the matter from intake through delivery and into a seven-year retention archive stored on encrypted Thai infrastructure. The archive lets us reprint certified copies, reissue notarial jurats, or respond to embassy verification requests years after the original filing without asking the client to resubmit source documents. Retention is coupled with a written confidentiality undertaking that binds every translator, paralegal, notarial services attorney, and courier who touches the file, and a redaction protocol that removes personally identifiable information from case studies before any material is used for training, marketing, or public reference.

Client-facing operations run on a documented service-level policy: first response within one business hour on weekdays, formal written quotation within four business hours, and a status update at every checkpoint (translation drafted, translator certification signed, notarial jurat executed, MFA legalization submitted, MFA legalization collected, embassy attestation submitted, embassy attestation collected, courier dispatched). Clients who prefer a single point of accountability receive a named case manager; those who prefer a shared inbox receive a project-level LINE group. Either way, the underlying record is the same case file, so handovers between shifts, translators, or attorneys do not reset the timeline or introduce version drift.

Boi Promotion pricing is quoted in Thai baht with VAT stated separately when applicable, and every quotation lists (a) professional fees for translation, notarization, or filing; (b) third-party pass-through costs such as MFA stamps, embassy fees, court fees, and courier charges; and (c) optional add-ons such as express handling, weekend collection, or bilingual courier receipts. This structure means the number on the quotation is the number on the invoice — there are no line items added after the fact, and any change to scope is agreed in writing before work continues. For institutional clients we can also issue a master service agreement, invoice on 30-day terms, and consolidate multiple matters onto a single monthly statement to simplify accounting reconciliation.