|The privileges for expatriates working for ROH are as follows:|
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.
2. Expatriates who are being sent to work in another country by ROH will receive a tax exemption in Thailand on their income paid by the foreign company for services rendered abroad, provided that such income is not directly or indirectly deducted as ROH nor its associated enterprise's expenses in Thailand.