1. Expatriate may choose to be subject to tax at the rate of 15 percent. By doing so,
the income received must not be calculated together with other income and claimed for refunds.
This privilege is available only to expatriates employed by ROH and are limited to their first two
years of employment in Thailand. It does not matter how extensively the beneficiaries have to
travel abroad during the employment period. To be entitled for the benefits once again, expatriates
have to discontinue employment with any ROH in Thailand for more than 365 days.