Thailand Board of Investment (“BOI”) published Announcement of the Board of Investment No. Sor. 8/2564[1] on November 17, 2021, which expands the investment promotion scope of automotive platforms and creates a new category of promoted activities related to E-bikes. This policy will benefit electric vehicles industry manufacturers, and will improve automobile industry in Thailand and Thailand 4.0 policies.
泰國投資委員會(“BOI”)在2021年11月17日公布8/2564號政策，擴展汽車平台的投資推廣範圍並新增一項與電動自行車有關的推廣項目。這項政策對電動汽車製造業有利益，並改善泰國汽車業以及泰國4.0政策。
The new promotion upgrades activities 4.24, 4.26, 4.27 and adds activity 4.28, details are as follows:
新的推廣政策升級活動4.24、4.26、及4.27並新增活動4.28，相關細節如下:
One thing should be aware of activity 4.28 condition is that bicycles can be produced together with electric bicycles in the project. However, the manufacture of bicycles is not eligible for the benefits of corporate income tax exemption.
活動4.28要注意的一個條件是自行車可以和電動自行車項目一同生產，但是自行車的製造不符合企業所得稅豁免的條件。
[1] Announcement of the Board of Investment No. Sor. 8 / 2564 Subject: Amendment of Investment Promotion Policy for Manufacture of Electric Vehicles
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