Some companies will consider setting up branch offices in Thailand as there is no restrictions to any non-trading activities, which is different from representative office and regional office, and is allowed to earn income. In addition, if the activities of a branch office fall under the categories of Foreign Business Act (“FBA”), would requires to obtain a foreign business license (please refer to our earlier articles at https://0rz.tw/USP8v and https://0rz.tw/0w02G for more information about foreign business license).
有些企業會考慮在泰國設分公司因為無非營業活動限制，此點與辦事處及區域辦公室不同，且可以有收入。此外，如營業活動受《外人商業法》(“FBA”)限制，需申請外商營業執照（有關《外人商業法》以及外商營業執照請參考先前的文章https://0rz.tw/USP8v 及 https://0rz.tw/0w02G）。
There are three business lists under FBA which set restriction for foreigners:
FBA針對外國人從事的營業活動有三項限制
Ø List 1: Businesses which are not allowed to operate by foreigners for special reasons.
第一項：因特殊理由不得由外國人經營。
Ø List 2: Businesses that are prohibited to operate by foreigners for national safety, security, culture, and environment reasons, unless receiving permission by the Cabinet.
第二項：因國家安全、文化及環境理由不得由外國人經營，除非得到內閣同意。
Ø List 3: Foreigners shall be prohibited from operating the businesses in which Thai nationals are not yet ready to compete, unless received permission by the Committee.
第三項：外國人不得從事的營業項目因泰國人無法與之抗衡，除非得到委員會同意。
A branch office isn’t a separate legal enterprise but is part of a group. In other words, the liability of a branch office isn’t limited within Thailand.
分公司不是獨立的企業，為集團的一部分。也就是說，分公司的責任不限於泰國境內。
A branch office in Thailand is subject to
分公司需繳納以下稅款
Ø Corporate Income Tax 企業所得稅
Ø Withholding Tax 預扣所得稅
Ø Specific Business Tax特定行業營業稅
Ø Value Added tax 增值稅
To register a branch office 欲註冊分公司
Ø All documents must be notarized
所有文件需要公證
Ø Documents submitted to Commercial Registrar must be certified by Thai national
提交至商務部的文件須由泰國人核實
Ø A resident representative should be appointed to cope with tax authorities
需指定國內代表以處理稅務事宜
Furthermore, the minimum capital to be used by foreigner for commencement of the operation in Thailand shall not be less than 2 million baht. However, if the business does require permission, the minimum capital shall not be less than 3 million baht.
另外，外國人設立分公司最小資本額為兩百萬泰銖；如營業項目為須經核准的分公司，最小資本額為三百萬泰銖。
Comentarios