What is ROH? What are the tax privileges for ROH? What are the criteria for ROH in order to qualify for tax privileges? What does “Associated enterprise” mean? Which services provided by ROH to its associated enterprises or branches would qualify for tax privileges? Which companies are qualified for ROH privileges? How can an operating company become ROH? What does a new company that wishes to be entitled for ROH tax privileges have to do? What shall foreign companies that wish to establish ROH in Thailand and be granted non-tax privileges have to do? How shall an ROH calculate its Corporate Income Tax if it also has income that is not entitled to tax privileges under the scheme? How should ROH file its tax return? What are the tax privileges for expatriates working for ROH? What does the term “expatriate” mean? If an expatriate has a contract with ROH for more than two years, will he/she still continue receiving the privileges? What are the procedures in applying for visa and work permit for expatriates working in ROH? How should an expatriate file the Personal Income Tax return ? For more information, please contact the following responsible agencies :

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