International Trade Center (“ITC”) is a type of company incorporated under Thai laws to operate business of purchasing and selling goods, raw materials and components or providing services relating to international trade to juristic persons established under foreign law.[1]
泰國國際貿易中心 (“ITC”) 為依泰國法律註冊設立的公司，業務為採購及販售商品、原物料及零組件，或向依外國法註冊設立的法人提供國際貿易服務。
The related services include:[2]
提供的相關業務包含
· Procurement of goods
採購商品
· Sales of products, raw materials and components
產品，原材料和零件的銷售
Ø Case: Domestic sales 案例：國內銷售
Considered as a wholesale business under List 3 (15), foreigners can hold 100% of shares.
根據清單3（15）被視為批發業務，外國人可以持有其100%的股份。
Ø Case: Selling abroad 案例：銷往國外
Considered as an export business. No permission is required.
被視為出口業務。無需許可
· Warehousing and inventory services prior to delivery
交貨前的倉儲及庫存服務
· Packaging services
包裝服務
· Transportation of goods
運送商品
· Insurance on goods
商品保險
· Advisory, technical and training services on goods
商品資訊、技術及訓練服務
· And other services as prescribed by the Director-General of the Revenue Department
以及其他依據泰國稅務局局長規定的服務
The qualifications for setting up an ITC are:[3]
設立ITC的條件為
1. 10 million baht as minimum paid-up capital in an accounting period
每個會計年度須至少有一千萬泰銖實收資本額
2. 15 million baht as minimum operating expenses paid to recipients in Thailand in an accounting period
每個會計年度在泰國須至少有一千五百萬泰銖運營支出
The relevant application information and documents include:[4]
申請應提交的資料及文件包含
1. Company profile
公司資料
2. Activities to apply
營業活動
3. Company’s accounting period
公司財務年度
4. Number of pages of business plan
營業計劃的頁數
5. Number of expatriates working in ITC entitled to PIT benefit
在ITC工作並有權享個人所得稅好處的外派人員數量
6. Signature of authorized director and company’s seal
公司授權董事簽名及公司章
7. Power of Attorney (in the case of submitting an application on behalf of an
authorized signatory director)
授權書（在代表授權簽字人提交申請的情況下）
8. Copy of national identity card or foreigner certificate / passport (in case of
foreigners) of the authorized and attorney.
授權人和受權人的國民身份證或外國人證書/護照複印件（如果是外國人）
The benefits of setting up an ITC are provided from Thailand Board of Investment (BOI) and Revenue Department.
設立ITC的好處由泰國投資委員會(BOI)及泰國稅務局提供。
Incentives from BOI[5]
BOI提供的誘因
- Exemption of import duties on imported machinery;
免收或減免機器進口稅
- Exemption of import duties on imported materials and components (if for export);
免收或減免生產出口產品所需物料及零組件進口稅
- Waiver of equity restrictions for foreign investors (100% foreign ownership);
無外國投資人持股限制 (100%外商持股)
- Permit to own land;
允許擁有土地所有權
- Permit to bring experts to work with promoted activities
允許專家在泰國進行投資推廣項目
Incentives from Revenue Department[6]
泰國稅務局提供的誘因
- Corporate income tax exemption for 15 accounting period
15個會計年度免企業所得稅
- Reduction of personal income tax
減收個人所得稅
- Dividends paid out of corporate income tax exemption income 股息從減免的企業所得稅收入支付
[1] ROYAL DECREE No. 586 Issued under the Revenue Code B.E. 2558 (2015).
[2]https://www.boi.go.th/upload/content/04%20Foreign%20Equity%20criteria%20for%20IHQ%20and%20ITC%20(Dep.%20of%20Business%20Development)%20TH_85492.pdf
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