|
BOI
Privileges |
|
Hemaraj CIE |
Hemaraj EIE |
ESIE |
Hemaraj ESIE |
Rayong I L |
S IL |
Corporate income tax
exemption
(Project must apply before December 31, 2009)
* |
|
7 Years |
8 Years |
7 Years |
|
50% Reduction on corporate
income tax |
|
|
|
|
|
|
|
|
Reduction of import duty on
machinery |
|
100% |
Exemption of duties on
imported raw material (for export sales)
-- expandable |
|
1 Year |
5 Years |
1 Year |
|
75% reduction of duties on
imported raw material (for domestic dares) |
|
|
Yes |
Yes |
Yes |
Yes |
|
|
Double deduction from
taxable income of water, electricity and transport costs
|
|
|
10 years from date of
factory set up |
|
|
Deduction from net profit of
25% of the project's infrastructure installation and
construction cost |
|
|
Yes |
|
|
Right to bring in foreign
skilled workers, experts and their spouses |
|
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
|
Foreigners enjoy right to
own land |
|
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
|
* Remarks:
A Project with capital investment
of 10 million baht or more (excluding cost of land and
working capital) must obtain ISO 9000 or similar
international standard certification within 2 years from
its start-up date. Otherwise the corporate income tax
exemption will be reduced by 1 year |
| |
|
|
|
|
|
|
|
|
IEAT
Privileges |
|
Hemaraj CIE |
Hemaraj EIE |
ESIE |
Hemaraj ESIE |
Rayong I L |
S IL |
|
Right to bring in foreign
skilled workers, experts and their spouses |
|
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
|
Foreigners enjoy right to
own land |
|
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
|
Right to remit foreign
exchange |
|
Yes |
Yes |
Yes |
Yes |
Yes |
Yes |
| |
|
|
|
|
|
|
|
About Hemaraj
