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https://thailawyers.com/regional-operating-headquarters-roh-thailand/#:~:text=Regional%20Operating%20Headquarters%20or%20ROH%20is%20a%20juristic,to%20qualify%20for%20tax%20privileges%20are%20the%20following%3A
https://thailawyers.com/regional-operating-headquarters-roh-thailand/
Regional Operating Headquarters or ROH is a juristic company incorporated in Thailand providing managerial, administrative and technical services as well as other supporting services to ROH’s foreign branches or associated enterprises. The criteria for ROH (previous scheme) in order to qualify for tax privileges are the following:
https://www.siam-legal.com/Business-in-Thailand/Regional-Operating-Headquarters-ROH-in-Thailand.php
It is the Regional Operating Headquarters (ROH). Regional Operating Headquarters (ROH) In 2002, the first ROH incentives, both tax and non-tax, were introduced to investors with the aims of attracting more investment in Thailand. The benefits provided by the Revenue Department, in term of tax incentives, are as follows:
https://www.bangkokpractice.com/regional-operation-headquater-in-thailand/
ROH must provide services to its branches or companies in at least 3 countries within the first 3 years. ROH must earn half of its income from qualifying services provided to their branches or associated companies outside Thailand. It is possible for the ROH to apply for a BOI license to gain additional benefits which we definitely do recommend!
https://thailand.acclime.com/formation/regional-hq/
Regional operational headquarters or ROH is a type of company registered at the Department of Business Development, and also promoted by the Board of Investment (BOI). ... 15M THB per year (the business spending refers to total operating costs which are paid to individuals or companies in Thailand, but excluding operating expense paid overseas ...
https://thailawyers.com/tax-privileges-for-regional-operating-headquarters-roh-in-thailand/
Regional Operating Headquarters or ROH is a company registered in Thailand providing managerial, administrative and technical services as well as other supporti Tax Privileges for Regional Operating Headquarters (ROH) in Thailand - Thai Lawyers
https://www.companythailand.net/regional-operating-headquarters-roh/
Setting up regional office is one of the alternative choices for foreigners to start business in Thailand instead of forming a new company in Thailand which our team can assist you for setting up regional office. Company registration and setting up in Thailand, Corporate and Company Secretarial services in Thailand, your business entity can be easily started in a few days with …
https://www.mazars.co.th/Home/Insights/Doing-Business-in-Thailand/Legal/ROH-Regional-Operating-Headquarters-vs.-RO-Regional-Office
Regional Operating Headquarters. Regional Office. 1. Legal entity. Must be a company incorporated under Thai law. 1. Legal entity. Must be a juristic person established under the law of a foreign country. A Foreign Business License is required from the Ministry of Commerce to operate its business in Thailand.
https://msnagroup.com/thailand-aims-to-become-center-for-regional-operating-headquarter-roh/
The Thailand BOI offers assistance on applications for business licenses, factory certification, environmental impact assessments and many other matters. Besides Regional Operating Headquarter, the Board of Investment of Thailand is also promoting the following related activities with tax and non-tax incentives vary depending on the activities.
https://www.boi.go.th/un/types_of_business_organizations_04_regional_operating_headquarters
The following table highlights the two ROH schemes available in Thailand. Option #1 Current ROH Tax Regime Option #2** New ROH Tax Regime 1. Criteria • Paid-up capital of at least 10 million baht • Establishment of 3 associated companies/ branches in the 1st year • Income generated from overseas services =50% of total company income. ...
https://msnagroup.com/tag/roh-in-thailand/
The changes are applicable to all ROH’s registered in accordance to Royal Decree No. 508, dated November 2010. ROH’s need to always meet all of the following conditions otherwise their rights to corporate income tax reduction and exemption will be revoked retroactively, starting from the first accounting period:
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