A Comparison Of Key Points Of BOI Application Experience Series In PCB Industry In Thailand

- Apr 20, 2019-

                 Because everything in electronics industry and so on BOI everything in the electrical and electronic manufacturing category subcategory, all kinds of electronic products such as LED bulb, air-conditioning refrigerator and other household appliances, electronic wiring harness, high electric storage device, the safety control equipment, audio-visual products, communications equipment, flexible printed circuit, such as embedded system design dozens of subdivided preferential category. 

                 In the actual work experience of going out, the company found out that the PCB circuit board industry, there are indeed several BOI subdivided industry categories are difficult to distinguish, today, specially summarized as follows: Produce printed circuit board If you only produce multilayer circuit boards, you can apply for 5.4.12 industry category, the preferential level is A2 or A3, that is, you can get 5-8 years of enterprise income tax exemption and other non-tax benefits.Specifically, A2 or A3 preferential level can be obtained. 

                  The main judgment basis of BOI is whether the link of designing circuit diagram is available.If the production link includes the line printing link, it belongs to A2 preferential level, otherwise it belongs to A3. Assemble printed circuit board If you only assemble various components of the circuit board, you must include all links of the PCBA, including patch, cleaning, testing, etc. You can apply for 5.4.14 general assembly circuit board industry category, the discount level is A4.Currently, BOI requires companies to provide full information on the products they are expected to produce for that category. 

                However, please note that if your PCBA production line production of only one type of components (in the PCBA parts used in the production control equipment), which is not PCBA OEM factory, then you can apply for 5.4.4 industrial/agricultural production/medical instruments/transportation/scientific instruments with electronic control or measuring equipment parts, or 5.4.5 production safety control equipment parts, discount level for A2, from eight years of income tax, tax exemption amount limit for investment. 

                Embedded system design If the business link of your company includes the design link of PCB circuit board, then you can apply for the design category of 5.6.2 embedded system, the preferential level is A1, with no income tax for 8 years, and the amount of tax exemption is unlimited.The margin of preference given in this category is large, but the terms are also high.

                First of all, after obtaining the BOI formal certificate, enterprises need to submit the PCB design patent when submitting the application for tax exemption preference, otherwise, no tax preference measures will be given.In addition, the design of the enterprise must be completed in Thailand, can not take back the production in Thailand after the completion of overseas design.5.6.2 this industry needs electronic design talents whose annual salary is no less than 1.5 million baht. At the same time, tax-free income can be included from the design stage. In the practical operation of going out, the approval of this category is relatively difficult. 

               In general, BOI officials will ask to apply for 5.4.14 general assembly circuit board first, and then apply for 5.6.2 embedded system design category.