as follows:
. Electric Vehicle Manufacture (BEV, PHEV, and HEV)
*Must at least manufacture the BEV*
• Not less than 5-billion-baht investment capital
– BEV: promoted activities will enjoy an 8-year corporate income tax (CIT) exemption, or a maximum of an 11-year CIT exemption in case of R&D investment.
– PHEV: promoted activities will enjoy a 3-year CIT exemption.
– HEV: promoted activities will not receive any tax privileges.
• Less than 5-billion-baht investment capital
– BEV: promoted activities will enjoy a 3-year CIT exemption, or a maximum of an 11-year CIT exemption if projects meet the set requirements.
– PHEV: promoted activities will enjoy a 3-year CIT exemption.
– HEV: promoted activities will not receive any tax privileges.
2. Battery Electric Motorcycle Manufacture
Promoted activities will enjoy a 3-year CIT…
