Investment Stimulation Measure for Economic Recovery
In order to stimulate immediate investment in large-scale projects of the target industries for economic recovery, the Board of Investment hereby issues the following announcement:
1. All provinces shall be specified as Investment Promotion Zones.
2. Conditions:
2.1 The projects must be activities in groups A1, A2, A3, and A4 except for:
(1) activities without specific locations, such as air transport services and maritime transportation services
(2) activities under compulsory conditions to be located in the southern border provinces or in the Special Economic Development Zones only.
2.2The projects must be entitled to corporate income tax exemption under various investment promotion measures for not exceeding 8 years in total.
2.3 The projects must have actual investment capital of not less than 1 billion baht excluding costs of land and working capital within 12 months from the date of investment promotion certificate issuance.
2.4 Extension of time for investment promotion acceptance and submission of supporting documents for promotion certificate issuance shall not be allowed. However, an extension of the deadline for machinery importation and operation start-up shall be considered as appropriate.
2.5 The evidence of actual investment must be submitted to apply for additional rights and benefits by using the form stipulated by the Office within 18 months from the date of investment promotion certificate issuance. A request for an extension of time to submit the evidence of actual investment shall be considered as appropriate. On the application submission date for additional rights and benefits under this measure, the corporate income tax exemption must remain of both time and amount limits.
3. Additional rights and benefits:
Fifty percent reduction from the normal rate of corporate income tax on the net profit derived from the investment for a period of 5 years from the expiry date of the corporate income tax exemption.
4. Applications must be submitted from January 2, 2024 until the last working day of 2024.
Read More :
Announcement of the Board of Investment No. 4/2567 : Investment Stimulation Measure for Economic Recovery
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