24
ANNUAL REPORT 2015
BOARD OF INVESTMENT RIGHTS AND PRIVILEGES THE COMPANY HAS BEEN GRANTED THREE ISSUES OF BOARD OF INVESTMENT RIGHTS AND PRIVILEGES ACCORDING TO THE BOARD OF INVESTMENT ACT, B.E. 2520 TO CONDUCT THE COMPANY’S BUSINESS WITH BOARD OF INVESTMENT APPROVAL UNDER STIPULATED CONDITIONS 4 COPIES FOR SMT AND 1 COPY FOR SUB-COMPANY. THE COMPANY’S TAX PRIVILEGES CAN BE SUMMARIZED AS FOLLOWS:
THE COMPANY’S TAX PRIVILEGES
BOI Approval date
BOI Approval Date
18 March 2013
15 November 2011
Board of Investment
Board of Investment
Issue No. 5195 (1)/2013 dated 19 November 2013
Issue No. 1167 (1)/2012 dated 15 February 2012 Revise BOI Or Kor 0907/004533 dated 4 March 2014
5ZQF PG CVTJOFTT HSBOUFE #0* Manufacture of electronic components including Semiconductor 5ZQF PG CVTJOFTT HSBOUFE #0* ,PCBA and Hard Disk drive
Manufacture of WAFER GRINDING and WAFER DICING
4VNNBSZ PG SFRVJSFNFOUT SJHIUT BOE QSJWJMFHFT BOE DPOEJUJPOT
4VNNBSZ PG SFRVJSFNFOUT SJHIUT BOE QSJWJMFHFT BOE DPOEJUJPOT
Ĺ” 5IF DPNQBOZ JT FYFNQU GSPN DPSQPSBUF JODPNF UBY GPS UIF OFU Ĺ” 5IF DPNQBOZ JT FYFNQU GSPN DPSQPSBUF JODPNF UBY GPS UIF OFU proďŹ t earned from BOI granted business operations for a period proďŹ t earned from BOI granted business operations for a period of eight years starting from the date of income from such business
of eight starting from the date of income from such business
operations. (This exemption from corporate income tax privilege
operations. . (This exemption from corporate income tax privilege
ends 28 February 2022.) In the case where the company makes ends 1 May 2022.) In the case where the company makes a loss a loss during the tax exemption period, the annual losses incurred
during the tax exemption period, the annual losses incurred
during that period can be deducted from the net proďŹ t gained
during that period can be deducted from the net proďŹ t gained
after the exemption period for no more than ďŹ ve years from the after the exemption period for no more than ďŹ ve years from the end date of that period. The deduction can be made to the net end date of that period. The deduction can be made to the net proďŹ t of one year or several years.
proďŹ t of one year or several years.
Ĺ” 5IF DPNQBOZ JT FYFNQU DPSQPSBUF JODPNF UBY GPS UIF OFU QSPĹŁU Ĺ” 5IF DPNQBOZ JT FYFNQU DPSQPSBUF JODPNF UBY GPS UIF OFU QSPĹŁU earned from BOI granted business operations 50 percent for ďŹ ve
earned from BOI granted business operations 50 percent for ďŹ ve
years from the end date of that period.
years from the end date of that period.
Ĺ” 5IF DPNQBOZ JT FYFNQU GSPN JODMVEJOH UIF EJWJEFOE FBSOFE Ĺ” 5IF DPNQBOZ JT FYFNQU GSPN JODMVEJOH UIF EJWJEFOE FBSOFE from BOI granted business operations in the calculation of from BOI granted business operations in the calculation of corporate income tax for the whole period of corporate income
corporate income tax for the whole period of corporate income
tax exemption.
tax exemption.
Ĺ” 5IF SFHJTUFSFE DBQJUBM NVTU OPU CF MFTT UIBO NJMMJPO CBIU
Ĺ” 5IF SFHJTUFSFE DBQJUBM NVTU OPU CF OP MFTT UIBO NJMMJPO
Ĺ” 1SPEVDUJPO DBQBDJUZ
baht.
SEMICONDUCTOR 3,621,560,000 pieces per year
Ĺ” 1SPEVDU DBQBDJUZ
PCBA 60,000,000 pieces per year
RFID WAFER 157,680 pieces per year
(Working hours: 24 hours a day, 365 days a year)
(Working hours: 24 hours a day, 365 days a year)