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).
In order for regional operating HQ to be set up, it must comply with the following conditions:
Notify the Revenue Department about ROH’s incorporation within five years as from the date the law become effective (15 November 2010)
The benefits are two-sided:
Furthermore, the company may apply for ROH privilege extension for another five accounting periods, if the ROH company meets all above required criteria in every accounting period, and the accumulated business spending exceeds 150M THB by the 10th accounting period.
Ashmin, Acclime business services coordinator