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Regional Operating Headquarters (ROH)

ROH in Thailand

A regional office serves as an assistant, and reports to the head office with regard to maintaining and supervising matters of the branch offices or subsidiaries located in the same area.

The operation of Regional Offices in Thailand in order to render the service for its head office or the affiliated company or the group company which is located in

The operation of Regional Offices in Thailand or Asian region is the operation of business under the business listed in List 3(21) attached to the Foreign Business Act B.E. 2542. If a foreigner wishes to operate such a business, permission must be sought from the Director-General, Department of Business Development and the approval of the Foreign Business Committee is required.

The scopes of business of a regional office are as follows:

  1. Coordination and supervision of operations of branch offices or subsidiary companies situated in the same region on behalf of the head office.
  2. Consultation and management services in any following areas.
  3. Personnel training and development.
  4. Financial management.
  5. Control of marketing and sales promotion planning.
  6. Product development.
  7. Research and development service.

The general characteristics are as follows:

  1. The office must be a juristic person established under the law of a foreign country.
  2. There must be a branch office or subsidiary company situated in the same region.
  3. The office must not derive any revenue from its services.
  4. The office cannot accept purchase orders, make sales offers or engage in business negotiations with any person.
  5. The office must receive subsidies for office expenses from the head office only.
  6. The office is not liable for corporate income tax under the Tax Code except for interest accrued from deposits of the remainder of sum received from the head office which must be assessed for corporate income tax liability.
  7. The office must prepare financial statements under the Accounting Act B.E.2543 (2000)



Corporate Law Firm in Thailand

On behalf of international clients, a corporate lawyer in Thailand with a depth of experience can assist in setting up and registering Thai and Amity treaty companies. Our legal counsel and business consultants are strong in business and conflict resolution experience. That depth of experience, coupled with a contemporary perspective, means our corporate lawyers and business consultants tend to be forward- thinking and innovative in satisfying client needs.

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