Assess BOI software and data center activities, project evidence and incentive conditions separately; tax and personnel benefits are not universal.
Using technology does not automatically make a business eligible for digital investment promotion. Software development, platforms and data centers have different operating models and evidence requirements. Separate the proposed promoted activity from other revenue before preparing an application. Actual incentives depend on the applicable announcement and project conditions, not a package label.
| Topic | Starting information | Review question |
|---|---|---|
| Activity | Product, development and revenue | Proposed promoted category |
| Investment | Team, premises and technical details | Activity-specific conditions |
| Follow-through | Accounting plan and project contact | Revenue evidence and compliance |
Describe the product, development performed in Thailand, team, workflow and intellectual property arrangements. Separate resale, software-enabled services and development revenue. Having an app or website does not establish that every activity falls within a promoted category. Check the applicable announcement against the actual development work.
Prepare premises rights, power and cooling design, capacity, intended use and relevant efficiency evidence. BOI announcements distinguish data center conditions. Do not apply a software incentive category to every data center or infer eligibility from the word digital alone.
The business plan should make clear which revenue arises from the proposed promoted activity. Plan accounting records, cost allocation and project evidence from the outset. Multiple activities may require separate assessment. Do not assume that all revenue earned by a company receives the same treatment.
The activity category, investment conditions and applicable announcement affect potential incentives. Distinguish corporate income tax, import duty and other benefits, and read the scope of the actual approval. Software and data centers should not all be described as receiving the same tax holiday.
Separate the investment application from foreign personnel, visa and work-permit requests under the relevant channels. Those permissions do not follow merely from submitting a project. After promotion, review certificate conditions, reporting and retained evidence, with a clear handover between project and accounting contacts.
Send the product or service summary, investment plan, development team, revenue, premises and available project documents. Request a written quotation distinguishing category review, application preparation, responses to enquiries and post-approval work. Readiness and authority review affect timing; neither a fixed interval nor approval is assured.
General preparation guidance. Check current announcements and project facts before filing; eligibility and approval are not assured.
