Effective from 30 March 2026, BOI-promoted companies are no longer permitted to follow the old February and July reporting cycle. Under the revised framework, every promoted project must now submit progress reports through the BOI’s e-Monitoring platform on a quarterly basis, covering the periods ending in March, June, September, and December. Each submission must generally be completed within 60 days after the end of the relevant quarter.
Accounting & Legal in Thailand
Thailand’s foreign investment environment entered a significant new enforcement era on 1 April 2026 following the implementation of Department of Business Development (“DBD”) Order No. 1/2569. While the Foreign Business Act (“FBA”) itself has not fundamentally changed, the government’s interpretation of foreign dominance and nominee shareholding structures has become substantially more aggressive and sophisticated.
Thailand’s investment promotion landscape is entering a significant transition as the OECD’s Pillar Two Global Minimum Tax (GMT) framework begins reshaping how multinational enterprises evaluate tax incentives worldwide.
