{"id":7156,"date":"2022-05-12T14:54:13","date_gmt":"2022-05-12T07:54:13","guid":{"rendered":"https:\/\/belaws.com\/thailand\/?p=7156"},"modified":"2025-02-06T16:28:32","modified_gmt":"2025-02-06T09:28:32","slug":"accounting-services-boi-company","status":"publish","type":"post","link":"https:\/\/belaws.com\/thailand\/accounting-services-boi-company\/","title":{"rendered":"Accounting for a BOI company &#8211; 5 things you should know"},"content":{"rendered":"<div id='breadcrumb_section'  class='avia-section av-ksd0xiy5-8d7aad9d55850bb423a0559dd08c567f main_color avia-section-default avia-no-border-styling  avia-builder-el-0  el_before_av_section  avia-builder-el-first  sticky avia-bg-style-scroll av-minimum-height av-minimum-height-custom  container_wrap sidebar_right'  ><div class='container av-section-cont-open' style='height:20px'><main  role=\"main\" itemprop=\"mainContentOfPage\"  class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7156'><div class='entry-content-wrapper clearfix'>\n<section  class='av_textblock_section av-ks8kyyfa-e516bae24dd4ed4f78e7dedb0aea1067'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock breadcrumb'  itemprop=\"text\" >\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-18myty-919e5cb9f68131fb6240d9c12261edb4\">\n.av_font_icon.av-18myty-919e5cb9f68131fb6240d9c12261edb4 .av-icon-char{\nfont-size:11px;\nline-height:11px;\n}\n<\/style>\n<span  class='av_font_icon av-18myty-919e5cb9f68131fb6240d9c12261edb4 avia_animate_when_visible av-icon-style- avia-icon-pos-left av-no-color avia-icon-animate'><span class='av-icon-char' aria-hidden='true' data-av_icon='\ue874' data-av_iconfont='entypo-fontello' ><\/span><\/span>\n<div style=\"padding-left: 15px;\"><span class=\"\"><a href=\"https:\/\/belaws.com\/thailand\/\">Belaws Home<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/\">Thailand<\/a> \u203a\u203a <a href=\"https:\/\/belaws.com\/thailand\/blog\">Blog<\/a><\/span> \u203a\u203a Accounting for a BOI company &#8211; 5 things you should know<\/div>\n<\/div><\/section>\n\n<\/div><\/div><\/main><!-- close content main element --><\/div><\/div><div id='av_section_2'  class='avia-section av-re718-f933e9e3a470259eecd4d4692aaacea2 main_color avia-section-no-padding avia-no-border-styling  avia-builder-el-3  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7156'><div class='entry-content-wrapper clearfix'>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksd27few-1f8c384e085c379baccb5abbe326157c\">\n#top .hr.hr-invisible.av-ksd27few-1f8c384e085c379baccb5abbe326157c{\nheight:100px;\n}\n<\/style>\n<div  class='hr av-ksd27few-1f8c384e085c379baccb5abbe326157c hr-invisible  avia-builder-el-4  el_before_av_one_half  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column av-gmj0k-ac56bb06b98c278ca7684f46c4d7723e av_one_half  avia-builder-el-5  el_after_av_hr  el_before_av_one_half  first av-break-at-tablet flex_column_div '   ><p><section  class='av_textblock_section av-kscys0p5-d0fe1da2549b5d38fb08e5d3e4dbc794'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock sur-titre_bleu'  itemprop=\"text\" ><p>legal<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-lra90-9ab3f8d48a81ed396ae07bbaafa596f6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h1_bleu_post'  itemprop=\"text\" ><h1>Accounting for a BOI company &#8211; 5 things you should know<\/h1>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-b3jfo-03f63b84c9a76d84e1713c05a87923fd\">\n#top .hr.hr-invisible.av-b3jfo-03f63b84c9a76d84e1713c05a87923fd{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-b3jfo-03f63b84c9a76d84e1713c05a87923fd hr-invisible  avia-builder-el-8  el_after_av_textblock  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kscyalj7-2ad25b68643e9517389c1de031001cff'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">12\/05\/2022<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-2mj4cc-546fb3795883e77cb448506a33b339b7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p>Companies who have successfully obtained a BOI License are granted special privileges which can be hugely beneficial to companies looking to enter the Thai market.<\/p>\n<p>Examples of these privileges include, 100% foreign ownership, tax exemptions and the facility to obtain visas and work permits for foreign workers.<\/p>\n<p>While these advantages are significant, BOI promoted companies are also subject to specific regulations and additional scrutiny from the regulator.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l2zvv955-c52eeec1853151480cd90b145901b62a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_18'  itemprop=\"text\" ><p>One of the things that is often checked is your company accounts, it&#8217;s important to remember that accounting does not lie, so make sure you are aware of this.<\/p>\n<\/div><\/section><\/p><\/div><div class='flex_column av-bmm5w-737f28be9bb008277e27311ae0eaf479 av_one_half  avia-builder-el-12  el_after_av_one_half  avia-builder-el-last  av-break-at-tablet flex_column_div '   ><style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscy8en7-12510a6c01c75f633acef7a17a5cfd7b\">\n.avia-image-container.av-kscy8en7-12510a6c01c75f633acef7a17a5cfd7b .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kscy8en7-12510a6c01c75f633acef7a17a5cfd7b av-styling- avia-align-center  avia-builder-el-13  avia-builder-el-no-sibling  radius_10 img'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><img decoding=\"async\" class='wp-image-7162 avia-img-lazy-loading-not-7162 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Accounting.png\" alt='La comptabilit\u00e9 d&#039;une entreprise du BOI : 5 choses \u00e0 savoir' title='La comptabilit\u00e9 d&#039;une entreprise du BOI : 5 choses \u00e0 savoir'  height=\"800\" width=\"990\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Accounting.png 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Accounting-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Accounting-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Accounting-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Accounting-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Accounting-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Accounting-705x570.png 705w\" sizes=\"(max-width: 990px) 100vw, 990px\" \/><\/div><\/div><\/div><\/div>\n\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4\">\n.avia-section.av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4{\nbackground-color:#fafafa;\n}\n<\/style>\n<div id='av_section_3'  class='avia-section av-kscyoqk4-666a58ff317ddf61a5914fb400fd87f4 main_color avia-section-default avia-no-border-styling  avia-builder-el-14  el_after_av_section  el_before_av_section  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7156'><div class='entry-content-wrapper clearfix'>\n<div class='flex_column av-fpevw-aab8acce1826d370629f645f34d6bd3b av_two_third  avia-builder-el-15  el_before_av_one_third  avia-builder-el-first  first av-break-at-tablet flex_column_div '   ><section  class='av_textblock_section av-kscytnto-6f8bd4ca8aa4b5f4311495ee3b7802c6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>1. Foreign bank transfer for the minimum capital requirements<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-8ohy4-ba2bc652f51fc02aca7b4faa3ec86cd2'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>As part of the process for receiving a BOI Promotion, companies are required to provide a minimum capital investment. The transfer of the funds for the minimum capital requirement must be done through a traditional bank. The BOI will request a FET transfer form (Foreign Exchange Transaction Form) and will check that the transfer has been specified as \u201ccapital investment\u201d or something similar.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l15x27pf-d0bde0c04e73ca6d5e54854b65c7527e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>If the FET form states that the purpose of the transfer is for a loan or something similar, the said transfer will not be accepted by the BOI as proof of capital investment.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l2zvyhj9-50e58bd4810e056e7197371126d64405'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>It is also important to note, that as of today any transfers made through services such as Wise are not accepted by the BOI.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2jj305-8438facf165d88b85e127060910d7fd2\">\n#top .hr.hr-invisible.av-2jj305-8438facf165d88b85e127060910d7fd2{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-2jj305-8438facf165d88b85e127060910d7fd2 hr-invisible  avia-builder-el-20  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-kyl070t4-c7d1bf9ad35d6da4ed768939f0001eb2'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>2. Business operations must be within the scope of the BOI License<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kwk5krax-8cf830073755e0902f70da8e3912ca4a'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Most BOI companies are majority foreign owned which means that they are restricted from undertaking most business activities, unless their chosen activity is non-restricted (e.g. export) or authorized by both the BOI certificate and the Foreign business License.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l15xaep3-8eb47ff4c79989fd5e7e4fcb22751f70'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><span style=\"font-weight: 400;\">For example, if a company has been granted a BOI software license together with a Foreign Business Certificate, they shall not provide invoices for services such as digital marketing or payroll services. If this company was interested in providing digital marketing or payroll services, it must be granted a foreign business license for the additional relevant business activities.<\/span><\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l1g6ybus-128b5e11bf2eeade2f4a9421b57c0a99'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Therefore, you must be careful about the scope of services contained in your invoices.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-e12zid-d22067e9a092c14eba134a63127ae230\">\n#top .hr.hr-invisible.av-e12zid-d22067e9a092c14eba134a63127ae230{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-e12zid-d22067e9a092c14eba134a63127ae230 hr-invisible  avia-builder-el-25  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-2581ji-b736fb4fb48ac0a6778d5d6cda020577'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>3. Clearly determined scope for tax incentives<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-kyl08l2f-0e03dd59589526659769d819e8bbc570'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Some BOI Licenses come with certain tax incentives, such as corporate income tax exemptions.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l32k6jhm-7db22ba6e4436b3dbc1fc9b7bfd3a6ec'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Corporate income tax exemptions are usually valid from the moment the company issues the first invoice (this shall be considered as the starting date of the business operations). Please note that the first invoice MUST be issued as soon as the first computer or piece of machinery has been purchased (after the BOI application has been submitted). Failure to do so could result in issues arising at a later date.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l32k6v6o-1c55951e147352298671056f1fbe470f'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Such corporate income tax exemptions usually last for a duration of up to 6 or more years.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l32k74dd-a43b43565df00d61d946a401dc2e8298'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>The corporate exemption is generally valid on a specific activity and\/or within the scope of the BOI License. If you invoice other services (see point 2 above), the corporate tax exemption may not apply.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l32k7dy6-2ce801a04fdd40f296ef3bef4ef1baa1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>A common issue here is where an accountant misses certain revenue where the CIT may have been exempted and\/or include revenues where the CIT shall not have been exempted.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l32k7o1g-2811e783e42a3470b5cbbcd8adee09f0'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>When your company undertakes several lines of business, it is highly recommended to set up an accounting and billing system according to each individual line of business.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-38vaya-d4a0975981dce01109006d37b98287ae\">\n#top .hr.hr-invisible.av-38vaya-d4a0975981dce01109006d37b98287ae{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-38vaya-d4a0975981dce01109006d37b98287ae hr-invisible  avia-builder-el-33  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-l32k88rc-a4ff8349235c76799a30605f2830e570'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>4. Minimum fixed assets expenses<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l32k8g59-0210ce43bec865906693516587d1e693'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Most BOI Licenses come with a requirement to invest at least 1 million Baht in fixed assets within the first 3 years of operations. Fixed assets are defined as a long-term tangible piece of property or equipment that is used to generate income.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l32k8uey-edbea1f9fcacad1406edb0383b5b3003'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>We have seen numerous examples of accountants not being aware of BOI obligations such as this being imposed on a company. Normally in such cases, the qualifying expenses have been made but not correctly recorded in the books. This is problematic because the financial statements are audited and registered with the Ministry of Commerce every year, making it difficult to amend them. Such revisions may also result in tax issues which will need to be addressed.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l32k93jl-56e66a414b52035653e47eb5fef9bdb9'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Companies who have received a BOI promotion but not yet started their operations are required to update the BOI on the status of their assets as part of the required progress report. Progress reports are required to be submitted every February and July until the company has started its full operations.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l32k9cvd-b38b6a00cf243654dea8d9726b6de87d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>The BOI will also check to ensure that this obligation has been satisfied during the annual report (required to be submitted every July until the cancellation of the BOI certificate) and the 3 years audit. If any obligations have not been fulfilled, the BOI may suspend the licence or even revoke it.<\/p>\n<p>In most situations, the BOI will grant offending companies some time to remedy the breach. However, during this extra time granted by the BOI, they will refuse to issue any of the documents required to renew work permit\/visas or issue new work permit\/visas until it has been rectified.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4ctq9g-ab7d9969353fb8b617de6b5f5908a4e8\">\n#top .hr.hr-invisible.av-4ctq9g-ab7d9969353fb8b617de6b5f5908a4e8{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-4ctq9g-ab7d9969353fb8b617de6b5f5908a4e8 hr-invisible  avia-builder-el-39  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-l32k9zlw-738fb6755e188a4940c61f1aff35d891'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>5. Minimum turn over or expenses<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l32kadbo-1c0143fb2ab1d08b77a73a2e42340df6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>Some BOI Licenses may also come with either of the following requirements:<\/p>\n<ul>\n<li>A minimum turn over per year (for example, BOI TISO promotions have a requirement of achieving at least a turn over of 10 million Baht per year) or;<\/li>\n<li>Salary expenses for certain types of employees (for example, BOI Software promotions require companies to have a minimum of 1.5 M THB spent on the salaries for Thai IT developers per year).<\/li>\n<\/ul>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l32karqo-4389f8bdf71b7d57d3964b00fe8e0ac6'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>The BOI will check during the audit of the company&#8217;s books to ensure full compliance with the requirements. As explained in Point 4 above, the accountant must always take this into account and be aware of the BOIs own set of rules for determining what is part and what is not part of the said required expenses.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-2e72ro-a5b08ce80f9591ab8dab96eb2f16a2fe\">\n#top .hr.hr-invisible.av-2e72ro-a5b08ce80f9591ab8dab96eb2f16a2fe{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-2e72ro-a5b08ce80f9591ab8dab96eb2f16a2fe hr-invisible  avia-builder-el-43  el_after_av_textblock  el_before_av_textblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-l2fyasys-1307cc3efca9fb9872f0666fbc031eb1'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Checking to ensure accounting compliance<\/h2>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l15xnhqh-7b53f7be9b3796354a4d61704cb9e6c7'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p>We have expert accountants who specialize in working with BOI companies and are familiar with all the requirements and obligations.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-l2hbao3x-298a03ac9747bc8dc1a3f11219d2a26d'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><a href=\"https:\/\/bit.ly\/BOIaudit\" target=\"_blank\" rel=\"noopener\">Click here<\/a> to request a free short audit from our experts to ensure full compliance. Our expert accountants and a BOI lawyer will review your accounting documents for up to one hour and check if there are any potential issues for you to consider. Furthermore, everything will be summed up in a follow up call.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-2i9grv-5446b2a1543a233802bfda7573531650'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_16'  itemprop=\"text\" ><p><em>Please note that this article is for information purposes only and <strong>does not constitute legal advice<\/strong>.<\/em><\/p>\n<\/div><\/section><br \/>\n<div  class='av-social-sharing-box av-l4qj5e8l-a86180ffe24972f3b01f6013d914048c av-social-sharing-box-default  avia-builder-el-48  el_after_av_textblock  el_before_av_hr  av-social-sharing-box-fullwidth'><div class=\"av-share-box\"><h5 class='av-share-link-description av-no-toc '>Share this post<\/h5><ul class=\"av-share-box-list noLightbox\"><li class='av-share-link av-social-link-facebook' ><a target=\"_blank\" aria-label=\"Share on Facebook\" href=\"https:\/\/www.facebook.com\/sharer.php?u=https:\/\/belaws.com\/thailand\/accounting-services-boi-company\/&#038;t=Accounting%20for%20a%20BOI%20company%20%E2%80%93%205%20things%20you%20should%20know\" aria-hidden=\"false\" data-av_icon=\"\ue8f3\" data-av_iconfont=\"entypo-fontello\" title=\"\" data-avia-related-tooltip=\"Share on Facebook\" rel=\"noopener\"><span class='avia_hidden_link_text'>Share on Facebook<\/span><\/a><\/li><li class='av-share-link av-social-link-twitter' ><a target=\"_blank\" aria-label=\"Share on Twitter\" href=\"https:\/\/twitter.com\/share?text=Accounting%20for%20a%20BOI%20company%20%E2%80%93%205%20things%20you%20should%20know&#038;url=https:\/\/belaws.com\/thailand\/?p=7156\" aria-hidden=\"false\" data-av_icon=\"\ue8f1\" data-av_iconfont=\"entypo-fontello\" title=\"\" data-avia-related-tooltip=\"Share on Twitter\" rel=\"noopener\"><span class='avia_hidden_link_text'>Share on Twitter<\/span><\/a><\/li><li class='av-share-link av-social-link-whatsapp' ><a 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id=\"style-css-av-azojo-c10ff086f5ea06607aa070a5d0003c98\">\n.flex_column.av-azojo-c10ff086f5ea06607aa070a5d0003c98{\nborder-radius:0px 0px 0px 0px;\n-webkit-border-radius:0px 0px 0px 0px;\n-moz-border-radius:0px 0px 0px 0px;\npadding:0px 30px 30px 30px;\nbackground-color:#ffffff;\n}\n<\/style>\n<div class='flex_column av-azojo-c10ff086f5ea06607aa070a5d0003c98 av_one_third  avia-builder-el-50  el_after_av_two_third  el_before_av_textblock  right_Column_Blog av-break-at-tablet flex_column_div '   ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslkbhig-edfbb769ec414c16ec07823d03873c46\">\n#top .hr.hr-invisible.av-kslkbhig-edfbb769ec414c16ec07823d03873c46{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-kslkbhig-edfbb769ec414c16ec07823d03873c46 hr-invisible  avia-builder-el-51  el_before_av_hr  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksln7w2o-0134baf1cb7e03e415e0a9e1a2577174\">\n#top .hr.hr-invisible.av-ksln7w2o-0134baf1cb7e03e415e0a9e1a2577174{\nheight:80px;\n}\n<\/style>\n<div  class='hr av-ksln7w2o-0134baf1cb7e03e415e0a9e1a2577174 hr-invisible  avia-builder-el-52  el_after_av_hr  el_before_av_image  av-desktop-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslkhjve-bd4f3e7f147daf7e12c5acd5a3dff8b5\">\n.avia-image-container.av-kslkhjve-bd4f3e7f147daf7e12c5acd5a3dff8b5 .av-image-caption-overlay-center{\ncolor:#ffffff;\n}\n<\/style>\n<div  class='avia-image-container av-kslkhjve-bd4f3e7f147daf7e12c5acd5a3dff8b5 av-styling- avia-align-center  avia-builder-el-53  el_after_av_hr  el_before_av_hr  radius_10 img'  itemprop=\"image\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/ImageObject\" ><div class=\"avia-image-container-inner\"><div class=\"avia-image-overlay-wrap\"><a href=\"https:\/\/bit.ly\/BOIaudit\" class=\"avia_image\" target=\"_blank\" rel=\"noopener noreferrer\"><img decoding=\"async\" class='wp-image-7165 avia-img-lazy-loading-not-7165 avia_image' src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Audit-300x242.png\" alt='Free Accounting Audit' title='Free Accounting Audit'  height=\"242\" width=\"300\"  itemprop=\"thumbnailUrl\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Audit-300x242.png 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Audit-600x485.png 600w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Audit-768x621.png 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Audit-495x400.png 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Audit-845x684.png 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Audit.png 990w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2022\/05\/BOI-Audit-705x570.png 705w\" sizes=\"(max-width: 300px) 100vw, 300px\" \/><\/a><\/div><\/div><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-ksll297i-ac8feca4576cdd5bdd6e22d214756788\">\n#top .hr.hr-invisible.av-ksll297i-ac8feca4576cdd5bdd6e22d214756788{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-ksll297i-ac8feca4576cdd5bdd6e22d214756788 hr-invisible  avia-builder-el-54  el_after_av_image  el_before_av_button '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<div  class='avia-button-wrap avia-button-center  avia-builder-el-55  el_after_av_hr  el_before_av_hr  bouton-cta' ><a href=\"https:\/\/belaws.com\/thailand\/immediate-consultation-calendly-link\/\" class=\"avia-button av-ksllqrx2-432d3fb503efb2d8dbcef818b0efc55e avia-icon_select-yes-right-icon avia-size-large avia-position-center avia-color-theme-color\" target=\"_blank\" rel=\"noopener noreferrer\"><span class='avia_iconbox_title' >Book now<\/span><span class='avia_button_icon avia_button_icon_right' aria-hidden='true' data-av_icon='\ue88d' data-av_iconfont='entypo-fontello'><\/span><\/a><\/div><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50\">\n#top .hr.hr-invisible.av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50{\nheight:25px;\n}\n<\/style>\n<div  class='hr av-1xgc7i-1f7cbfe8fdc424141cc6b6f218a09d50 hr-invisible  avia-builder-el-56  el_after_av_button  el_before_av_textblock '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<section  class='av_textblock_section av-p84k-4017eaf9b1649a60b0ff810854b78620'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock text_14'  itemprop=\"text\" ><p>Our BOI accounting-services audit last for a period of up to 1 hour and will be conducted by expert accountant and Lawyers who are fluent in English and Thai.<\/p>\n<p>Our expert accountant\u00a0and a BOI lawyer will review your accounting documents and check if there are any potential issues for you to consider.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6\">\n#top .hr.hr-invisible.av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6{\nheight:15px;\n}\n<\/style>\n<div  class='hr av-kslm1kpi-e6d522183c5eda06f320ce62b63c40c6 hr-invisible  avia-builder-el-58  el_after_av_textblock  el_before_av_codeblock  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<br \/>\n<br \/>\n<\/p><\/div><section  class='av_textblock_section av-l4qj62hm-16e818180d05d4fc0387f9b59ca9348c'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='avia_textblock h2_bleu_post'  itemprop=\"text\" ><h2>Related Posts<\/h2>\n<\/div><\/section>\n<div id='av-masonry-1' class='av-masonry av-l4qj6gk8-f7ea0c8376d0bc0013b6e52fd3063547 noHover av-flex-size av-1px-gap av-hover-overlay-active av-masonry-animation-active av-masonry-col-3 av-caption-always av-caption-style- av-masonry-entries '><div class=\"av-masonry-container isotope av-js-disabled\"><div class='av-masonry-entry isotope-item av-masonry-item-no-image '><\/div><a href=\"https:\/\/belaws.com\/thailand\/real-estate-law-in-thailand\/\" id=\"av-masonry-1-item-16504\" data-av-masonry-item=\"16504\" class=\"av-masonry-entry isotope-item post-16504 post type-post status-publish format-standard has-post-thumbnail hentry category-visa category-real-estate tag-boi-thailand tag-real-estate  av-masonry-item-with-image\" title=\"Real Estate Law in Thailand\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-16506 avia-img-lazy-loading-not-16506\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Real-Estate-Law-in-T._imresizer-705x570.webp\" title=\"Real Estate Law in Thailand\" alt=\"Real Estate Law in Thailand\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Real-Estate-Law-in-T._imresizer-705x570.webp 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Real-Estate-Law-in-T._imresizer-300x242.webp 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Real-Estate-Law-in-T._imresizer-1030x832.webp 1030w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Real-Estate-Law-in-T._imresizer-768x621.webp 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Real-Estate-Law-in-T._imresizer-1536x1241.webp 1536w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Real-Estate-Law-in-T._imresizer-15x12.webp 15w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Real-Estate-Law-in-T._imresizer-1500x1212.webp 1500w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Real-Estate-Law-in-T._imresizer-495x400.webp 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Real-Estate-Law-in-T._imresizer-845x684.webp 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Real-Estate-Law-in-T._imresizer.webp 1812w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >Real Estate Law in Thailand with BOI-Promoted Companies<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >19\/03\/2025<br \/>\r\nReal Estate Law in Thailand restricts land ownership for foreigners, but BOI-promoted companies can own land under specific conditions.<\/div><span class='av-masonry-date meta-color updated'>March 20, 2025<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/lgbt-expats-moving-to-thailand\/\" id=\"av-masonry-1-item-16439\" data-av-masonry-item=\"16439\" class=\"av-masonry-entry isotope-item post-16439 post type-post status-publish format-standard has-post-thumbnail hentry category-visa tag-visa  av-masonry-item-with-image\" title=\"Moving to Thailand\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-16442 avia-img-lazy-loading-not-16442\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Moving-to-Thailand-705x570.webp\" title=\"Moving to Thailand\" alt=\"Moving to Thailand\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Moving-to-Thailand-705x570.webp 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Moving-to-Thailand-300x242.webp 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Moving-to-Thailand-768x621.webp 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Moving-to-Thailand-15x12.webp 15w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Moving-to-Thailand-495x400.webp 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Moving-to-Thailand-845x684.webp 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/Moving-to-Thailand.webp 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >LGBT Expats: Moving to Thailand from the USA<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >11\/03\/2025<br \/>\r\nMoving to Thailand as an LGBT expat? Discover visa options, cost of living, and why Thailand is one of the most LGBTQ-friendly places to live in 2025.<\/div><span class='av-masonry-date meta-color updated'>March 11, 2025<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><a href=\"https:\/\/belaws.com\/thailand\/ltr-visa-update-2025\/\" id=\"av-masonry-1-item-16420\" data-av-masonry-item=\"16420\" class=\"av-masonry-entry isotope-item post-16420 post type-post status-publish format-standard has-post-thumbnail hentry category-visa tag-visa  av-masonry-item-with-image\" title=\"LTR visa update\" itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\"><div class='av-inner-masonry-sizer'><\/div><figure class='av-inner-masonry main_color'><div class=\"av-masonry-outerimage-container\"><div class='av-masonry-image-container'   ><img decoding=\"async\" width=\"705\" height=\"570\" class=\"wp-image-16422 avia-img-lazy-loading-not-16422\"  src=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/LTR-visa-update-705x570.webp\" title=\"LTR visa update\" alt=\"LTR visa update\" srcset=\"https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/LTR-visa-update-705x570.webp 705w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/LTR-visa-update-300x242.webp 300w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/LTR-visa-update-768x621.webp 768w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/LTR-visa-update-15x12.webp 15w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/LTR-visa-update-495x400.webp 495w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/LTR-visa-update-845x684.webp 845w, https:\/\/belaws.com\/thailand\/wp-content\/uploads\/2025\/03\/LTR-visa-update.webp 990w\" sizes=\"(max-width: 705px) 100vw, 705px\" \/><\/div><\/div><figcaption class='av-inner-masonry-content site-background'><div class='av-inner-masonry-content-pos'><div class='av-inner-masonry-content-pos-content'><div class='avia-arrow'><\/div><h3 class='av-masonry-entry-title entry-title '  itemprop=\"headline\" >LTR Visa Update: Key Changes for 2025<\/h3><div class='av-masonry-entry-content entry-content'  itemprop=\"text\" >07\/03\/2025<br \/>\r\nThailand updates its LTR Visa for 2025, lowering income and revenue requirements while removing most SMART visa categories. Learn about the latest changes!<\/div><span class='av-masonry-date meta-color updated'>March 11, 2025<\/span><span class=\"av-masonry-text-sep text-sep-author\">\/<\/span><span class='av-masonry-author meta-color author'><span class='fn'>by jonathan<\/span><\/span><\/div><\/div><\/figcaption><\/figure><\/a><!--end av-masonry entry--><\/div><\/div>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-kwbmgoj8-6dc09b81cb16036ac7d89efee366ca1b\">\n#top .hr.hr-invisible.av-kwbmgoj8-6dc09b81cb16036ac7d89efee366ca1b{\nheight:160px;\n}\n<\/style>\n<div  class='hr av-kwbmgoj8-6dc09b81cb16036ac7d89efee366ca1b hr-invisible  avia-builder-el-64  el_after_av_masonry_entries  avia-builder-el-no-sibling '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<\/div><\/div><\/div><!-- close content main div --><\/div><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-k144d1-24262e3b62bfe8c1eacb8f320581e8a6\">\n.avia-section.av-k144d1-24262e3b62bfe8c1eacb8f320581e8a6{\nbackground-color:#dfeef6;\n}\n<\/style>\n<div id='av_section_4'  class='avia-section av-k144d1-24262e3b62bfe8c1eacb8f320581e8a6 main_color avia-section-default avia-no-border-styling  avia-builder-el-65  el_after_av_section  el_before_av_postcontent  avia-bg-style-scroll container_wrap sidebar_right'  ><div class='container av-section-cont-open' ><div class='template-page content  av-content-small alpha units'><div class='post-entry post-entry-type-page post-entry-7156'><div class='entry-content-wrapper clearfix'>\n\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-hs2ds5-0fed6b5623b72853df6a393aeea2412e\">\n#top .hr.hr-invisible.av-hs2ds5-0fed6b5623b72853df6a393aeea2412e{\nheight:30px;\n}\n<\/style>\n<div  class='hr av-hs2ds5-0fed6b5623b72853df6a393aeea2412e hr-invisible  avia-builder-el-67  el_after_av_codeblock  el_before_av_one_half  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div>\n<div class='flex_column_table av-g9ppyt-6c02505b7cfdda95c8444b3e065168ac sc-av_one_half av-break-at-tablet-flextable av-equal-height-column-flextable'>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-g9ppyt-6c02505b7cfdda95c8444b3e065168ac\">\n.flex_column.av-g9ppyt-6c02505b7cfdda95c8444b3e065168ac{\npadding:0 30px 0 0;\n}\n<\/style>\n<div class='flex_column av-g9ppyt-6c02505b7cfdda95c8444b3e065168ac av_one_half  avia-builder-el-68  el_after_av_hr  el_before_av_one_half  first av-break-at-tablet flex_column_table_cell av-equal-height-column av-align-top '   ><section  class='av_textblock_section av-e3vamd-2831d275065bb53943684a2c5ec0af0e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-medium-hide av-small-hide av-mini-hide avia_textblock h3_bleu_clair2'  itemprop=\"text\" ><h3 style=\"text-align: right;\">Subscribe today<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-bqzb6t-efb495a57299c244c3822ff190a042b8'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-desktop-hide avia_textblock h3_bleu_clair2'  itemprop=\"text\" ><h3 style=\"text-align: center;\">Subscribe today<\/h3>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-av4elx-48dd3241b687c37b0e7a9812bbf0eb7e'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-medium-hide av-small-hide av-mini-hide avia_textblock text_18'  itemprop=\"text\" ><p style=\"text-align: right;\">To our newsletter for all the latest legal news<br \/>\nin South East Asia, Belaws updates and<br \/>\nspecial promotions on our services.<\/p>\n<\/div><\/section><br \/>\n<section  class='av_textblock_section av-986x5h-7c71a1bbb1ea1ce18f49928a629c3788'  itemscope=\"itemscope\" itemtype=\"https:\/\/schema.org\/BlogPosting\" itemprop=\"blogPost\" ><div class='av-desktop-hide avia_textblock text_18'  itemprop=\"text\" ><p style=\"text-align: center;\">To our newsletter today for all the latest legal news in South East Asia,<br \/>\nBelaws updates and special promotions on our services.<\/p>\n<\/div><\/section><br \/>\n\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-78yu1x-9625841b5b1732a37c333bcfc0c6e279\">\n#top .hr.hr-invisible.av-78yu1x-9625841b5b1732a37c333bcfc0c6e279{\nheight:20px;\n}\n<\/style>\n<div  class='hr av-78yu1x-9625841b5b1732a37c333bcfc0c6e279 hr-invisible  avia-builder-el-73  el_after_av_textblock  avia-builder-el-last '><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><\/p><\/div><div class='av-flex-placeholder'><\/div>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-6g28mt-51cb33f846d01758ce688b0b4cf5faf7\">\n.flex_column.av-6g28mt-51cb33f846d01758ce688b0b4cf5faf7{\npadding:0 0 0 20px;\n}\n<\/style>\n<div class='flex_column av-6g28mt-51cb33f846d01758ce688b0b4cf5faf7 av_one_half  avia-builder-el-74  el_after_av_one_half  avia-builder-el-last  av-break-at-tablet flex_column_table_cell av-equal-height-column av-align-top '   ><p>\n<style type=\"text\/css\" data-created_by=\"avia_inline_auto\" id=\"style-css-av-4bvts5-fdcbe59a4b58479a84abf1288194d9d3\">\n#top .hr.hr-invisible.av-4bvts5-fdcbe59a4b58479a84abf1288194d9d3{\nheight:15px;\n}\n<\/style>\n<div  class='hr av-4bvts5-fdcbe59a4b58479a84abf1288194d9d3 hr-invisible  avia-builder-el-75  el_before_av_codeblock  avia-builder-el-first  av-medium-hide av-small-hide av-mini-hide'><span class='hr-inner '><span class=\"hr-inner-style\"><\/span><\/span><\/div><br \/>\n<\/p><\/div><\/div><!--close column table wrapper. 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custom_class='' template_class='' aria_label='' element_template='' one_element_template='' av_uid='av-djd1ft' sc_version='1.0']\r\n\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' height='83' custom_border='av-border-thin' custom_width='50px' custom_margin_top='30px' custom_margin_bottom='30px' custom_border_color='' custom_icon_color='' av-medium-hide='aviaTBav-medium-hide' av-small-hide='aviaTBav-small-hide' av-mini-hide='aviaTBav-mini-hide' id='' custom_class='' template_class='' element_template='' one_element_template='' av_uid='av-4uclux' sc_version='1.0' admin_preview_bg='']\r\n\r\n[av_textblock size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='title_footer' template_class='' element_template='' one_element_template='' av_uid='av-ktmbq6um' sc_version='1.0' admin_preview_bg='']\r\nSERVICES\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-aq8s21' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/legal\/\">Legal<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-9bzd61' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/incorporation\/\">Incorporation<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-tnezt' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/accounting-secretary\/\">Accounting & Secretary<\/a>\r\n[\/av_textblock]\r\n\r\n[av_textblock textblock_styling_align='' textblock_styling='' textblock_styling_gap='' textblock_styling_mobile='' size='' av-medium-font-size='' av-small-font-size='' av-mini-font-size='' font_color='' color='' id='' custom_class='text_footer' template_class='' element_template='' one_element_template='' av_uid='av-5d59fd' sc_version='1.0' admin_preview_bg='']\r\n<a href=\"https:\/\/belaws.com\/thailand\/visas\/\">Visas<\/a>\r\n[\/av_textblock]\r\n\r\n[av_hr class='invisible' icon_select='yes' icon='ue808' font='entypo-fontello' position='center' shadow='no-shadow' 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