Page 202 - Social Enterprise A New Business Paradigm for Thailand

Table 6.10
Criteria and Conditions for Applying for Investment Promotion for Community and Social Development
Application Conditions Supported Projects Rights and Benefits
Legal entities must invest at (1) Non-BOI projects
least 5,000,000 baht, with a • Previously promoted projects Corporate income tax
minimum of 500,000 baht per whose tax benefits have ended exemption for 3 years,
local organization • Projects that did not receive tax up to 120% of
(cooperatives, community benefits investment (excluding
enterprises, social enterprises, • Projects that have never been land and working
local farmer groups registered promoted by BOI capital)
with relevant agencies, local (2) BOI projects Additional corporate
administrative organizations, • Ongoing projects with active tax benefits income tax exemption
public schools, or public health • New investment projects applying for up to 120% of
institutions), in activities promotion and eligible for tax benefits investment (excluding
related to agriculture, land and working
integrated water management, capital)
community products, (3) Sugar production businesses
community tourism, supporting efforts to reduce PM2.5 Same rights and
environmental initiatives, agricultural pollution benefits as in (1) and
education, or public health. (2)

Figure 6.1
Investment Promotion Measures for Community and Social Development under Board of Investment
Announcement No. 9/2567

Source: Investment Promotion Measures for Community and Social Development, https://www.sec.or.th>seminar-
270867-01

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