BOI promotion after approval: which conditions do people forget?
Approval starts a set of clocks: accept within one month, certificate paperwork within six months, machinery imported within 30 months, full operation within 36, and reporting that never stops for as long as you stay promoted. The one that costs real money when missed is the ISO requirement: a project of 10 million baht or more that fails to certify on time loses a year of its tax holiday.
Last reviewed 19 October 2026
The deadline ladder
| Deadline | Counted from | Extensions |
|---|---|---|
| Accept the promotion: 1 month | Notification of approval | Three, one month each |
| Certificate application with company documents: 6 months | Acceptance | Three, four months each |
| Import the machinery: 30 months | Certificate issuance | Three, one year each |
| Full operation: 36 months | Certificate issuance | Case by case |
| ISO 9000, ISO 14000 or equivalent, for projects of 10 million baht or more (excluding land and working capital): within 2 years of the full-operation deadline | Full-operation deadline | Missing it costs one year of the CIT exemption |
The reporting that does not stop
- Quarterly progress reports through the e-Monitoring system from certificate issuance until the full operating licence, each due within 30 days of the quarter end (Office Notification Por. 8/2569).
- An annual performance report (Tor Sor 310) in e-Monitoring by the end of July each year, for every year the company remains promoted.
- To actually use the holiday in a profitable year, the exemption is claimed through e-Tax within 120 days of the accounting year end, with results certified by the auditor. The company still files its normal returns; the compliance calendar does not pause because you are promoted.
Things that need BOI permission first
- Pausing operations for more than two months.
- Selling or transferring machinery that came in duty-exempt.
- Material changes to products, capacity or location.
- Shareholding changes must be reported, and need formal amendment where a shareholding condition is attached to the project.
If you are weighing whether the benefits justify this overhead, what promotion actually gets you is the other side of the ledger. For a promoted company that has fallen behind on its reporting, or an owner who wants the annual cycle handled, three firms will quote on the compliance work, and the application-side fees are benchmarked on the BOI cost page.
Related questions
- What does BOI promotion actually get you?
- How long does a BOI application really take?
- Can an existing Thai company get BOI promotion?
Sources
- Khonsu Legal: BOI promotion application and post-approval obligations, citing Announcement 8/2565 and Office Notification Por. 8/2569
- Thailand.go.th official guide: acceptance and certificate deadlines
- BOI: A Guide to the Board of Investment, introduction
This is general information about how a filing works, not accounting or tax advice for your company. Confirm anything that matters against the official notice or with your accountant. Spotted something out of date? Tell us and we will fix it.