Corporate Income Tax Exemption Certificate CIT-Exempt
Annual certificate confirming the BOI-promoted company is exempt from CIT on promoted-activity income — used in annual PND.50 filing and audit.
Who
BOI-promoted companies whose certificates specify a CIT exemption
Costs
Service fees on request; confirm current official charges with the receiving authority
Timeline
Timing depends on the application and the receiving authority’s review
Authority
BOI
Legal Basis
Investment Promotion Act Sec. 31, 34; Revenue Code Sec. 65
Eligibility
- Active promotion certificate
- Annual report filed (F PM PA 01)
- Audited financials
Required Documents
- Promotion cert copy
- Audited financials
- PND.50
- Production/sales records
Procedure
- Check the certificate's tax conditions
- Reconcile promoted and non-promoted income
- Confirm current reporting obligations with BOI
- Review tax-return evidence with the accounting team
Fee Structure
Service fees on request; confirm official charges and the scope of accounting work before proceeding.
Cross-Border Notes
Required by parent companies for consolidated tax provisioning under IFRS / US GAAP.
Related Services
Ask our team to review the activity and documents before defining the scope of an application or reporting under a promotion certificate.
Post-Service Policy
The scope of corrections and any applicable fees are assessed for the individual matter. The authority decides the application outcome.
Service fees: ask our team — LINE @THAIL · Tel 092-0170000
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What is Corporate Income Tax Exemption Certificate?
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.
Who is this for?
BOI-promoted companies whose certificates specify a CIT exemption
Fees and timeline?
Service fees on request; confirm current official charges with the receiving authority; Timing depends on the application and the receiving authority’s review
Legal basis?
Investment Promotion Act Sec. 31, 34; Revenue Code Sec. 65
Issuing authority?
BOI
Required documents?
Promotion cert copy; Audited financials; PND.50; Production/sales records
Procedure steps?
Check the certificate's tax conditions; Reconcile promoted and non-promoted income; Confirm current reporting obligations with BOI; Review tax-return evidence with the accounting team
How are fees structured?
Service fees on request; confirm official charges and the scope of accounting work before proceeding.
Cross-border notes?
Required by parent companies for consolidated tax provisioning under IFRS / US GAAP.
What if documents are returned?
Review the authority's reasons before assessing corrections and applicable fees for the individual case.