ROH shall meet the
following criteria to qualify for the privileges:
1. An ROH must be a juristic company or partnership incorporated in Thailand
2. Its paid-up
capital must be of not less than 10 Million Baht at the end of each accounting
period;
3. To provide
managerial, technical or supporting services to its branches or associated enterprises in at least 3 countries;
4. That half of
its total income is derived from administrative, technical and other supporting
services provided to its branches or associated enterprises in other countries
and royalties received from outside of Thailand for the use of ROH's R&D. This criteria can
be mitigated to one-third of the total income in the first three accounting
periods of its operation as ROH. In the case of Force Majeure,
the Director-General of the Revenue Department may lower the income threshold
for one accounting period; and
5. To notify the Revenue Department about the incorporation of the
ROH. The benefits will be given starting from the notified accounting
period onwards.