FAQ

As of 2026, the ongoing reporting rules for BOI projects have undergone an important change: for projects that have not yet obtained the "full operation / official commencement of business" permission, the project progress report has been changed from the previous February and July each year to a quarterly filing through e-Monitoring; projects that have already been granted full operation no longer file a quarterly progress report, but still need to submit annual operating results and complete tax entitlements, ISO or other specific compliance items according to the certificate conditions.

I. The 3 Types of BOI Reporting / Annual Actions to Remember Right Now

II. The Most Important Change to the 2026 BOI Reporting Rules: Project Progress Becomes "Quarterly Management"

BOI Office Announcement No. Por.8/2569 (20 May 2026) makes it clear that, from the issuance of the promotion certificate until full operation permission is obtained, project progress must be reported quarterly, in the months of March, June, September and December, and completed within 30 days after the end of the quarter. The condition in old certificates to "report progress in February and July each year" has been cancelled at the same time and replaced by the new rules.

As a result, it is no longer sufficient for enterprises to organize their materials only once every half year or at year end according to the old habit. Data such as the investment amount, equipment arrival, construction progress and production start status must be maintained on a much more continuous basis.

III. What Is the Impact of Missing a BOI Report?

BOI's current public guidance indicates that failure to report as required may lead to the suspension of the relevant entitlement systems; continuous failure to report may further affect promotion entitlements. The more realistic risk is that when the enterprise suddenly needs to handle equipment, personnel, changes or tax entitlements, it discovers that the e-Monitoring status is abnormal, which directly slows down the business.

IV. Why Are BOI Reporting Issues Particularly Suited to Zhongxin Tax & Accounting's Compliance Growth CODE Model?

V. Zhongxin Tax & Accounting's Differentiated Solution: BOI Reporting Is Not "Just Filling In One Form"

Zhongxin has a certified tax agents firm on the China side and an accounting firm and an audit firm on the Thailand side, with actual offices, professional teams and practising qualifications in both countries. The annual operating data is produced by the Thai accounting side; where CIT entitlements are involved it must also be verified with the audit side; and the investment and management data required by the Chinese headquarters is connected by the China-side advisers.

This means that BOI e-Monitoring, Thai bookkeeping, the annual audit and headquarters data can all be managed on the same basis. Compared with service models that only handle a one-off BOI application or a single filing, Zhongxin is better suited to taking on the long-term, whole-cycle compliance question of "what has to be done every year after obtaining the certificate".

VI. Professional Basis and Service Boundaries

Different projects may also have certificate-specific conditions, special promotion measures or other reporting requirements; the specifics should be based on the promotion certificate, the current BOI announcements and system notifications. Zhongxin can assist in establishing an annual compliance calendar and a continuous filing mechanism, but does not replace the competent authority's final judgement on the project's performance.

Official basis: Thailand Board of Investment Office Announcement No. Por.8/2569, "Guideline for Project Progress Reporting", 20 May 2026 — project progress is reported quarterly (March/June/September/December) through e-Monitoring, submitted within 30 days after the end of the quarter, and the old February/July progress reporting condition is cancelled; Thailand BOI, "Project Performance Report / Progress Report (e-Monitoring)" current page — projects that have already achieved full operation do not need a quarterly progress report but still need to submit an annual operating performance report in July each year; Thailand BOI, Investment Promotion Guide 2025, "Corporate Income Tax Incentive Application / e-Tax" process — CIT entitlement applications must be submitted through e-Tax and the related materials reviewed by a registered auditor.

VII. Next Step Recommendation: Build a "BOI Annual Compliance Calendar"

If your company has already obtained a BOI certificate, there is no need to send all the historical materials first. Use 4 pieces of information to determine which reporting stage you are currently at, and then decide whether further review is needed.

Component name: Apply for a review of BOI annual compliance milestones. Target clients: Chinese enterprises that have already obtained a BOI certificate or have entered the operation stage. Filling principle: fill in only the key facts, with no requirement to upload complex materials; Zhongxin prioritizes communication around the items marked "to be confirmed/uncertain".

Based on the above key facts, Zhongxin will first carry out a preliminary review and then decide whether additional materials are needed. Component handover path: 4 status items → annual compliance calendar → review of pending milestones → Zhongxin dual-track engagement → ongoing compliance.

Professional notice: this component is only used for a preliminary mapping of the project situation and does not constitute a BOI approval conclusion; specific matters are subject to the enterprise's documents, the promotion certificate and the current rules of the competent authority, and will be reviewed by professionals.