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Benefits and Facilitation for Industrial or Commercial Operators
Or service in industrial estates according to the Industrial Estate Authority of Thailand Act 2522
as amended by the Industrial Estate Authority of Thailand Act (No. 4) BE

 

Non-tax incentives in general industrial zones and free trade zones

  1. Industry operator Or service Or commercial operators Both Thai and foreign May be allowed to hold ownership of land in an industrial estate To operate business according to the area That the IEAT committee deems fit, even if it is overdue which can be made under other laws ( Section 44)
  2. Industry operator Or service Or commercial operators Will be allowed to bring aliens Who are skilled craftsmen, spouses and dependents Come and stay in the kingdom According to the number and within the specified period That the IEAT committee sees fit (Section 45).
  3. An alien who is a skilled worker Or an expert Which is allowed to stay in the Kingdom under Article 2. is allowed to work only in the position approved by the Board of the IEAT. Throughout the period of permission to stay in the Kingdom (Section 46)
  4. Industry operator Or service Or commercial operators Who have domicile outside the Kingdom Will be allowed to send money out of the kingdom in foreign currency When that money is funding brought in Dividends or benefits arising from the funds Foreign loan And money that industrial operators Or service Or a commercial operator with foreign obligations (Section 47)

Tax benefits and facilitation in the free trade zone

  1. Exempt from special fees under the law on investment promotion, import duty, value added tax. And excise tax For machinery, equipment, tools and appliances Including the components thereof that are required in the manufacture of the product Or for commercial purposes and items used in the construction, assembly or installation in a factory or building Tax incentives incurred for machinery and equipment are not binding on the ownership of the operator (Section 48 (1)).
  2. Exempt from special fees under the law on investment promotion, import duty, value added tax. And excise tax For items imported for use in the manufacture of goods Or for commercial purposes Tax incentives incurred to items Does not bind the ownership of the operator (Section 48 (2))
  3. Exempted from export duty VAT And excise tax For raw materials Including products, by-products and other things Obtained from production (Section 48 (3))
  4. Tax exemption or refund For items with provisions of law to be exempted or refunded tax when exported outside the Kingdom Which although it has not been exported outside the kingdom But was brought into the free trade zone For machinery, equipment and raw materials (Section 51)
  5. Goods brought into the free trade zone Receive the same benefits as a duty free zone (Section 48).
  6. Goods or raw materials imported into the country and imported into the free trade zone for production, mixing, assembly, packaging, or any other operation for the purpose of exporting. Exemption is not within the scope of the law on import control. Exporting out of the Kingdom Possession or use Standard or quality control Any stamp or mark on such things, but not including customs law. But if such items cause or may affect the stability Public health Or environment The Minister shall issue Ministerial Regulations prescribing the kind or categories of such goods not to be exempted under the said law (Section 49).
  7. The sale of products from the I-EA-T Free Zone into the country can bring the non-refundable price of raw materials. Or exempt duties Deducted from the product price before calculating the tax price (Section 52/1)

Privilege and facilitation which the Industrial Operator or Trader, or Service Provider in Industrial Estate shall receive, under the Act Governing The Industrial Estate Authority of Thailand (4 th Edition) BE 2007, as Amended

Non-Tax Privilege in General Industrial and I-EA-T Free Zone

 

  1. Both Thai and alien industrial entrepreneur or trader shall be permitted to hold title over land in industrial estates to operate its business for areas which the Board of Director of IEAT deems appropriate, to the extent of exceeding the limit prescribed by other laws. (Section 44)
  2. An industrial entrepreneur or trader shall be permitted to bring in aliens who are skilled persons, expert, their spouses and dependents, into the Kingdom and live in the Kingdom, for the number and within the periods which the Board of Director of IEAT deems appropriate. (Section 45)
  3. An alien skilled person and expert who are permitted to stay in the Kingdom under Section 45are allowed to work in the position which the Board of Director of IEATapproves, throughout the period permitted to stay in the Kingdom. (Section 46)
  4. An industrial entrepreneur or traderwho has domicile outside the Kingdomshall be permitted to remit money in foreign currencies out of the Kingdom only when the said amount is an inward remitted investment, dividends or profit derived from such investment, foreign loan and the money which the operator has. . obligations in foreign countries. (Section 47)

Tax Privilege and facilitation in I-EA-T Free Zone

  1. Tax incentive including exemption from special fees subject to the law of governing investment promotion, import taxes and duties, value-added tax (VAT) and excise taxes on machinery, equipments, tools, components, elements used for production of goods or commerce, or installation to manufacturing and building. Importation of such material is not restricted to only industrial entrepreneur or trader. (Section 48 (1))
  2. Tax incentive including exemption from special fees subject to the law of governing investment promotion, import taxes and duties, value-added tax (VAT) and excise taxes on raw materials and supplied used for production of goods or trading or service. Importation of such material is not restricted to only industrial entrepreneur or trader. (Section 48 (2))
  3. Tax incentive including exemption from export duties, value-added tax (VAT) and excise taxes for raw materials and products; including by-products and items derived from such production. (Section 48 (3))
  4. Industrial entrepreneur or trader in the I-EA-T Free Zone is afforded the privilege of exporting products without any restrictions: and added convenience in bringing merchandise, equipment, components, and raw materials into the I-EA-T Free Zone. (Section 51)
  5. Industrial entrepreneur or trader in the I-EA-T Free Zone is afforded the privileges as similar as Free Zone of the Customs Department. (Section 48)
  6. Permission, for the production of export goods, to bring supplies or raw materials into the I-EA-T Free Zone for manufacturing, mixing, assembling, packing, or any other operations, without requiring any import permits or particular seals or symbols, and with exemption from standard and quality control requirement under any other laws-except the Customs Law, Nonetheless, importing of such materials, which have an effect on national security or hygienic or environment have been prohibited by ministerial regulation. (Section 49)
  7. Relief of tax burdens for products taken out of the I-EA-T Free Zone for domestic use or consumption, Contrary to the previous Act, its contents or components of raw materials, if produced domestically, shall be entitled to exemption of taxes and duties . (Section 52/1)

     

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