What if conditions are not met?

Rights may be withdrawn or reduced and exempted taxes or duties may become payable, depending on the facts.

What if start-up is delayed?

File an extension request with reasons before the deadline under BOI procedures.

Must accounts be separated?

Yes, promoted income and expenses must be separated from non-promoted activities.

Can duty-exempt machinery be sold?

Permission is required and duty may be payable; check conditions before disposal or transfer.

What should I send for review?

Certificate, resolution, approved lists, reports filed and latest financial statements.

How can I obtain the service charges?

Send the project details for scope review and request a written quotation. Any official charges are shown separately as published by the agency.

Company registration services

BOI Post-Approval Compliance

After BOI approval you must accept the resolution, meet certificate conditions, use rights through prescribed systems, report, keep separate accounts for the promoted activity and request start of operations on time.

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BOI rights depend on conditions; non-compliance can lead to partial or full withdrawal and back taxes. This page builds a checklist from your certificate and does not replace reading the actual conditions.

Illustration of project information and corporate document preparation — Illustration; not an actual office or client photograph

Information for a scope review

Topic	Starting information	Review question
Certificate	Resolution, certificate and conditions	Compliance deadlines
Using rights	Machinery, raw-material and expert lists	Approved items and balances
Reporting	Segregated accounts and progress reports	Consistency with statements and tax returns

Read the certificate conditions first

The certificate states activity, capacity, investment, shareholding and deadlines. Build a timeline from the actual document, not from another company's example.

Use machinery and raw-material rights through the system

Duty relief requires master-list approval before import and raw-material reconciliation against actual exports. Keep customs declarations and stock records traceable.

Foreign experts

Expert positions must be approved and visas and work permits must match. Notify departures or role changes as required.

Separate accounts and tax

Exempt income must be separated from non-promoted income in accounts and returns. Mixing them is a common audit issue.

Start of operations and reporting

Invest and request the start-of-operations inspection within the deadline, and report progress as required. Request extensions before deadlines expire.

Project changes

Changes in shareholders, site, capacity or products may need prior approval. Assess the effect on rights first.

Questions before preparing an application

What if conditions are not met?: Rights may be withdrawn or reduced and exempted taxes or duties may become payable, depending on the facts.
What if start-up is delayed?: File an extension request with reasons before the deadline under BOI procedures.
Must accounts be separated?: Yes, promoted income and expenses must be separated from non-promoted activities.
Can duty-exempt machinery be sold?: Permission is required and duty may be payable; check conditions before disposal or transfer.
What should I send for review?: Certificate, resolution, approved lists, reports filed and latest financial statements.
How can I obtain the service charges?: Send the project details for scope review and request a written quotation. Any official charges are shown separately as published by the agency.

Official sources for requirement checks

General preparation guidance. Check current announcements and project facts before filing; eligibility and approval are not assured.

Review incorporation separately from investment permissions