Contents - Thailand Property Doctor

95
Costs of Doing Business in Thailand Costs of Doing Business in Thailand Costs of Doing Business in Thailand Costs of Doing Business in Thailand 2009 2009 2009 2009

Transcript of Contents - Thailand Property Doctor

Costs of Doing Business in ThailandCosts of Doing Business in ThailandCosts of Doing Business in ThailandCosts of Doing Business in Thailand 2009200920092009

Contents

page

General Costs 4

Tax Rates 5

Excise Tax 6

Labor Costs 9

Translation Costs 11

Overtime Regulations 11

Severance Payment Entitlements 12

2009 Minimum Daily Wage 12

Utility Costs 13

!"#$% !$$&'()$* +,-.- /) 0-/( 1($/#$ 13

Rental Factories 13

2(.%3 4(.%- ",3 4%5/,)(6 03%(- 14

76%$.3/$/.* 4(.%- ",3 4%5/,)(6 03%(- 14

Transportation Costs 16

Fuel Costs 16

89/''/)5 +(35, 4(.%- "3,: ;()5<,< 16

+,-. ," %='3%-- ',-.(6 -%3>/$% "3,: ;()5<,< 17

0/3 +(35, 4(.%- "3,: ;()5<,< 17

Fuel Surcharge 17

4(/6 ?3()-',3.(./,) +,-.- "3,: ;()5<,< 18

4(/6 ?3()-',3.(./,) +,-.- 18

Communication Costs 19

+,-. ," '9,)% 9()@-%. 19

International Private Leased Circuit 19

Contents

A).%3)(./,)(6 ?%6%'9,)% 4(.%- 19

?%6%'9,)% B($/6/./%- 21

Domestic calls 21

Monthly Internet rates 21

Industrial Estates and Facilities 22

Misc. Costs and Informations 42

0'(3.:%). 4%).(6- 42

Personal Care 42

0&.,:,C/6% +,-.- 42

Movie Theaters 43

International School Fees 43

;()< D,6/@(*- ",3 EFFG 44

+6&C H%:C%3-9/'- 44

7)5/)%%3/)5I 8</66%@ J(C,3I ()@ !.9%3 4%6(.%@ !$$&'(./,)- /) ?9(/6()@ 46

Vehicle Sales 47

Sea Ports in Thailand 48

Airports in Thailand 50

Driving Distance Chart 52

Useful Directory 53

page

4 Costs of Doing Business in Thailand

General Costs1. Visas (government fee) (1) Baht US$

2,3< '%3:/. K'3,$%-- ./:% LMLF @(*-N

3 months 750 21.94

6 months 1,500 43.88

1 year 3,000 87.76

!)%M*%(3 >/-( KLMOF @(*-N 1,900 55.58

4%M%).3* >/-( KE @(*-N

Single entry 1,000 29.25

H&6./'6% %).3* 3,800 111.16

!"#$%&!&#'()*%+!,#-..#+/!01.2#3)#!#,!4#506#(7#*07+.&&8#(1)

2,3< '%3:/. KLMLP @(*-N 38,000 1111.58

Q/-( %=.%)-/,) KLMOF @(*-N 30,000 877.56

4%M%).3* >/-( KE @(*-N 2,200 64.35

2. Registration (government fee) (1)

+,:'()* 3%5/-.3(./,) KLM EL @(*-N RIRFF '%3 L :/66/,) LSFTUG '%3 EGIERETFU

KEVRIFFF :(=/:&:N KUIFPPTOEN

J/-. E 06/%) C&-/)%-- 6/$%)-% KSF @(*-N PFIFFFMRFFIFFF LILVFTFUMLPISESTFP

J/-. O 06/%) C&-/)%-- 6/$%)-% KSF @(*-N EFIFFFMERFIFFF RURTFPMVIOLOTFE

B($.,3* 6/$%)-% KOFMPR @(*-N RFFMSFIFFF LPTSOMLIVRRTLE

3. Accounting (1)

?(= 3%.&3)- ()@ Q0? 25,000 yearly 731.30 yearly

J%5(6 .3()-6(./,)I '%3 '(5% 1,600 46.80

Review/draft contracts, agreements PFIFFF &' LILVFTFU &'

9"#:-5+.#!+/%.;.2#0.<(&#(2) '%3 -W&(3% :%.%3 '%3 :,).9

+;XYZ,)M+;X +;XYZ,)M+;X

[3(@% 0 742/600 21.71/17.55

Grade B 580/440 16.97/12.87

5. Construction Cost (3) '%3 -W&(3% :%.%3

Industrial Building

Factory construction* 12,000 351.02

76%$.3/$(6 #.M&'\\ 4,200 122.86

0/3M$,)@/./,)/)5\\\ 3,100 90.68

!"#$% ;&/6@/)5

[%)%3(6 ,"#$% $,)-.3&$./,)\\\\ 27,300 798.58

Z,.%-] M ?9%-% 3%).- (3% /)$6&-/>% ," :()(5%:%). "%%- ()@ (/3M$,)@/./,)/)5M ?9% 3%).M"3%% '%3/,@ 3()5%- C%.^%%) ,)% ., .^, :,).9-M [3(@% 0 /)@/$(.%- -&'%3/,3 '3%:/-%-I [3(@% ; -,:%^9(. 6%-- -,T

* 4,000 m2 (- %=(:'6%I ^/.9 EFF :2 ,""/$% -'($%I 2%-.%3) -()/.(3* ^(3%Y"/.M&'-I %=$6&@%- $,-. ," 6()@I %6%$.3/$ "/.M&' ()@ (/3Mconditioners.

\\ A)$6&@%- $,-. ," LIFFF <Q0 ',^%3 .3()-",3:%3I H(/) ()@ 8&C X/-.3/C&./,) '()%6-I 5%)%3(6 6/59./)5I ^/3/)5 ()@ 3%$%'.($6%-T\\\ A)$6&@%- ,""/$%I 3%-.3,,:-I ()@ &./6/.* (3%(-_ 9,^%>%3I (--&:%- :/)/:&: R :%.%3 9/59 "($.,3*Y'3,@&$./,) (3%(T**** Grade B cement construction, 5 floors, 500 m2 '%3 "6,,3 KEIRFF :2 .,.(6NI (6&:/)&: "3(:%@ ^/)@,^-Y@,,3-I ? ;(3 @3,''%@

ceiling for recessed lighting, Western amenities, wide modern stairwells, no lifts; includes cost for air conditioning and

%6%$.3/$(6 -()/.(3* "/.M&'-I C&. ),. 6()@T

8,&3$%] KLN ?/66%<% ` [/CC/)- A).%3)(./,)(6 J/:/.%@ K!$.,C%3 EFFUN 2%C-/.%] ^^ T./66%<%()@5/CC/)-T$,: KEN +; 4/$9(3@ 766/-I aEI EFFU 2%C-/.%] ^^ T$C3%T$,T.9 KON 8,&3$% ?9(/ +,TI J.@T (- ," X%$%:C%3 EFFU

All US$ conversion are at US$ 1=34.18 baht rate as of July 2009.

Costs of Doing Business in Thailand 5

Tax Rates Corporate Income Tax Rate

="#>!?#7<#<.(#+70*70!(.#*075(&

KLN !3@/)(3* $,:'()* 30%

KEN 8:(66 $,:'()* K'(/@ &' $('/.(6 bR: C(9.N

M Z%. '3,#. ),. %=$%%@/)5 L: C(9. 15%

M Z%. '3,#. ,>%3 L: C(9. C&. ),. %=$%%@/)5 O: C(9. 25%

M Z%. '3,#. %=$%%@/)5 O: C(9. 30%

KON 4%5/,)(6 !'%3(./)5 D%(@W&(3.%3- K4!DN 10%

KPN +,:'()* 6/-.%@ /) 8.,$< 7=$9()5% ," ?9(/6()@ K87?N

M Z%. '3,#. ",3 #3-. OFF: C(9.1 25%

KRN +,:'()* 6/-.%@ /) H(3<%./)5 ",3 06.%3)(./>% A)>%-.:%). KH0AN

M Z%. '3,#. ",3 #3-. EF: C(9.1 20%

KSN2 +,:'()* )%^6* 6/-.%@ /) H(3<%./)5 ",3 06.%3)(./>% A)>%-.:%). KH0AN 20%

+,:'()* )%^6* 6/-.%@ /) 8.,$< 7=$9()5% ," ?9(/6()@ K87?N 25%

B. Tax on gross receipts

KLN 0--,$/(./,) ()@ ",&)@(./,)

B,3 /)$,:% &)@%3 8%$./,) PF KUN 2%

Otherwise 10%

KEN B,3%/5) $,:'()* %)5(5/)5 /) /).%3)(./,)(6 .3()-',3.(./,) 3%

C. Remittance tax

B,3%/5) $,:'()* @/-',-/)5 '3,#.- ,&. ," ?9(/6()@ 10%

D. Foreign company not carrying on business in Thailand but receiving income from Thailand

KLN X/>/@%)@- 10%

KEN A).%3%-.- 15%

KON 13,"%--/,)(6 "%%- 15%

KPN 4%).- "3,: 9/3/)5 '3,'%3.* 15%

KRN 4,*(6./%- "3,: 5,,@^/66I $,'*3/59. ()@ ,.9%3 3/59.- 15%

KSN 8%3>/$% "%%- 15%

1 B,3 .93%% "/-$(6 *%(3M%)@ KEFFVMEFFGN

2 ?(= /- @%@&$./C6% ",3 .93%% "/-$(6 *%(3M%)@ ()@ 3%5/-.%3%@ ^/.9/) X%$%:C%3 OLI EFFG

Personal Income Tax

Level of taxable income (baht) Rate

LM LFFIFFF 5%

LFFIFFL M RFFIFFF 10%

RFFIFFL M LIFFFIFFF 20%

LIFFFIFFL M PIFFFIFFF 30%

Over 4,000,000 37%

Z,.%-] M 7='(.3/(.%- ^,3</)5 ",3 () 4!D $() %6%$. ., C% .(=%@ (. .9% 3(.% ," LRc ",3 P *%(3- /)-.%(@ ," ),3:(6 '3,53%--/>% .(= 3(.%- M Z%. /)$,:% ," LRFIFFF C(9. /- %=%:'.%@

6 Costs of Doing Business in Thailand

Withholding Tax from Bank Deposits Rate

0T B,3 /)@/>/@&(6- 15%

;T B,3 $,:'()/%- 1%

C. For foundations 10%

Value Added Tax Rate

Level of taxable income

!>%3 LIUFFIFFF C(9. 7%

Deposit or loan of foreign currency provided solely for overseas lending

+,3',3(.% A)$,:% ?(=

B,3%/5) $,:'()* ),. $(33*/)5 C&-/)%-- /) ?9(/6()@ 7=%:'.

B,3%/5) C()<I /)$6&@/)5 C3()$9 ,3 3%'3%-%).(./>% ,"#$% /) ?9(/6()@ 7=%:'.

Personal Income Tax

Foreigner with overseas domicile 7=%:'.

X,&C6% ?(=(./,) 053%%:%).- %=/-. ^/.9 .9% ",66,^/)5 $,&).3/%-]03:%)/(I 0&-.3(6/(I 0&-.3/(I ;(93(/)I ;()56(@%-9I ;%65/&:I ;&65(3/(I +()(@(I +9/)(I +*'3&-I +d%$9 4%'&C6/$I X%):(3<I B/)6()@I B3()$%I [%3:()*I D,)5 e,)5I D&)5(3*I A)@/(I A)@,)%-/(I A-3(%6I A.(6*I f('()I e,3%(I e&^(/.I J(,-I J&=%:C,&35I H(6(*-/(I H(&3/./&-I Z%'(6I Z%.9M%36()@-I Z%^ g%(6()@I Z,3^(*I !:()I 1(</-.()I 19/6/''/)%-I 1,6()@I 4,:()/(I 8%*$9%66%-I 8/)5(',3%I 86,>%)/(I 8,&.9 0"3/$(I 8'(/)I 83/ J()<(I 8^%@%)I 8^/.d%36()@I ?&3<%*I h<3(/)%I h)/.%@ 03(C 7:/3(.%-I h)/.%@ e/)5@,: ," [3%(. ;3/.(/) ()@ Z,3.9%3) A3%6()@I h)/.%@ 8.(.%-I hdC%</-.()I ()@ Q/%.)(:

8,&3$%] 4%>%)&% X%'(3.:%).I Z,>%:C%3 EFFU2%C-/.%] ^^ T3@T5,T.9

Excise TaxProduct Tax Rate

Petroleum products

Gasoline

h)6%(@%@ [(-,6/)% OTSUR C(9. '%3 6/.%3

[(-,6/)% %=$%'. h)6%(@%@ [(-,6/)% PTSUR C(9. '%3 6/.%3

[(-,6/)% K%.9(),6 iGcN OTOLSR C(9. '%3 6/.%3

Kerosene

e%3,-%)% ()@ -/:/6(3 6/59./)5 ,/6- OTFRR C(9. '%3 6/.%3

Fuel for jet aircraft

h-%@ ",3 /).%3)(./,)(6 j%. (/3$3(". OTFF C(9. '%3 6/.%3

h-%@ ",3 @,:%-./$ j%. (/3$3(". FTEF C(9. '%3 6/.%3

h-%@ ",3 ,.9%3- %=%:'.

Diesel

X/%-%6 ^/.9 -&6'9&3 ,>%3 FTERc /) ^%/59. ETPFR C(9. '%3 6/.%3

X/%-%6 ^/.9 -&6'9&3 ),. ,>%3 FTERc /) ^%/59. ETOFR C(9. '%3 6/.%3

X/%-%6 ^/.9 H%.9*6 %-.%3 ," "(. ),. ,>%3 Pc /) ^%/59. K;/,@/%-%6N ETLUGU C(9. '%3 6/.%3

!"#$%$&'($)*+,$#-'./0'1 2345'(*+(/6$'./0'/6&'0!-!,/*'./0

J1[I 6/W&/@ '3,'()% ()@ -/:/6(3 5(- ETLV C(9. '%3 <5

7/)#*/,'./0',!"#!&'173 4'/6&'0!-!,/*'./0

NGL and similar gas OTLR C(9. '%3 <5

Costs of Doing Business in Thailand 7

Product Tax Rate

8#*6/9$'+!,'/6&'0!-!,/*'+!,

Furnace oil and similar oil 5%

:!;$&'<!)#-$6'(*+&#9)0'#0$&'/0'=#$,

H/=%@ ;/.&:%) '3,@&$.- &-%@ (- "&%6 12%

>?&*+9/*@+6'0+,A$6)

D*@3,$(3C,) -,6>%). ($$,3@/)5 ., @%'.T 3%5&6(./,)- 30%

Non-alcoholic beverages

Soda 25%

!.9%3 -,". @3/)<- 20%

Electrical appliances

0/3M$,)@/./,)%3-I $('($/.* ),. ,>%3 VEIFFF ;?hY93 15%

Chandeliers with lead crystal 15%

Glasses and Glassware

J%(@ $3*-.(6 '3,@&$.- 15%

Motor vehicles

Passenger cars not over 2,000 cc 30%

Passenger cars over 2,000 cc 35%

1(--%)5%3 $(3- ,>%3 EIRFF C&. ),. ,>%3 OIFFF $$ 40%

Passenger cars over 3,000 cc 50%

1/$<M&' 1(--%)5%3 Q%9/$6%- K11QN ),. ,>%3 OIERF $$ 20%

1/$<M&' 1(--%)5%3 Q%9/$6%- K11QN ,>%3 OIERF$$ 50%

1/$<M&' ^/.9 @,&C6% $(' ),. ,>%3 OIERF $$ 12%

1/$<M&' ^/.9 @,&C6% $(' ,>%3 OIERF $$ 50%

13,@&$%@ ,3 (@('.%@ "3,: '/$<M&' $(3- ),. ,>%3 OIERF $$ 3%

13,@&$%@ ,3 (@('.%@ "3,: '/$<M&' $(3- ,>%3 OIERF $$ 50%

1&C6/$ .3()-',3. $(3 ),. ,>%3 EIFFF $$ ^/.9 ), :,3% .9() LF -%(.- 30%

1&C6/$ .3()-',3. $(3 ,>%3 EIFFF $$ C&. ),. ,>%3 EIRFF $$ ^/.9 ), :,3% than 10 seats

35%

1&C6/$ .3()-',3. $(3 ,>%3 EIRFF $$ C&. ),. ,>%3 OIFFF $$ ^/.9 ), :,3% than 10 seats

40%

1&C6/$ .3()-',3. $(3 ,>%3 OIFFF $$ ^/.9 ), :,3% .9() LF -%(.- 50%

D*C3/@ %6%$.3/$ >%9/$6%- ),. ,>%3 OIFFF $$ 10%

D*C3/@ %6%$.3/$ >%9/$6%- ,>%3 OIFFF $$ 50%

76%$.3/$ ',^%3%@ >%9/$6%- 10%

B&%6 $%66 ',^%3%@ >%9/$6%- 10%

Eco cars with gasoline engine not over 1,300 cc 17%

Eco cars with diesel engine not over 1,400 cc 17%

7)%35* -&C-./.&.% K7.9(),6 ),. 6%-- .9() EFcN >%9/$6%- ),. ,>%3 EIFFF cc

25%

7)%35* -&C-./.&.% K7.9(),6 ),. 6%-- .9() EFcN >%9/$6%- ,>%3 EIFFF$$ C&. ),. ,>%3 EIRFF $$

30%

8 Costs of Doing Business in Thailand

Product Tax Rate

7)%35* -&C-./.&.% K7.9(),6 ),. 6%-- .9() EFcN >%9/$6%- ,>%3 EIRFF $$ C&. ),. ,>%3 OIFFF $$

35%

7)%35* -&C-./.&.% K7.9(),6 ),. 6%-- .9() EFcN >%9/$6%- ,>%3 OIFFF$$ 50%

Natural gas vehicles 20%

?3/$*$6%- ()@ $(3- '3,@&$%@ C* &-/)5 :,.,3 ," :,.,3$*$6% ),. ,>%3 ERF cc

5%

1/$<M&'- ,3 $(3- @%-/5)%@ ",3 6,(@/)5 $,).(/)%@ $9(3($.%3/-./$ -'%$/#%@ C* .9% X/3%$.,3M[%)%3(6 /) .9% H/)/-.3* ," .9% B/)()$% ),. ,>%3 OIERF $$

3%

1/$<M&'- ,3 $(3- @%-/5)%@ ",3 6,(@/)5 $,).(/)%@ $9(3($.%3/-./$ ('(3. "3,: .9% X/3%$.,3M[%)%3(6 /) .9% H/)/-.3* ," .9% B/)()$% ),. ,>%3 OIERF cc

18%

1/$<M&'- ,3 $(3- @%-/5)%@ ",3 6,(@/)5 ,>%3 OIERF $$ 50%

Motorcycles

?^,M-.3,<% %)5/)% 5%

B,&3M-.3,<% %)5/)% 3%

Ozone depleting substances (e.g. halogen of hydrocarbons) 30%

Entertainment

D,3-% 3($/)5 20%

Golf 10%

Z/59.$6&C ()@ @/-$,.9%W&% 10%

Sauna and massage 10%

Telephone service

Baseline services 0%

+%66&6(3 '9,)% -%3>/$% 0%

Fermented Liquors

Beer 55%

2/)% ,3 -'(3<6/)5 ^/)% 60%

J,$(6 "%3:%).%@ 6/W&,3 25%

!.9%3- "3,: C%%3I ^/)%I ,3 6,$(6 "%3:%).%@ 6/W&,3 25%

Distilled Spirits

29/.% -'/3/. 50%

+,:',&)@ -'/3/. 50%

8'%$/(6 C6%)@%@ -'/3/. 50%

Special Spirits

Brandy 45%

29/-<* 50%

Others 50%

Absolute Alcohol

h-%@ /) /)@&-.3* 2%

h-%@ /) :%@/$/)% 0.1%

Others from industry and medicine 10%

Tobacco

Costs of Doing Business in Thailand 9

Product Tax Rate

893%@@%@ .,C($$, 0.1%

Cigarettes 80%

Cigars 10%

!.9%3 3,66%@ .,C($$, 0.1%

;6%)@%@ -93%@@%@ .,C($$, 10%

+9%^/)5 .,C($$, 0.1%

Playing cards

Playing cards 30 Baht/100 cards

Other cards 2 Baht/100 cards

Other

Perfume 15%

2,,6 $(3'%. 20%

?3()-",3:%@ :(3C6% ()@ 53()/.% %=%:'.

Yachts %=%:'.

Batteries 10%

8,&3$%] 7=$/-% X%'(3.:%).I Z,>%:C%3 EFFU

2%C-/.%] ^^ T%=$/-%T5,T.9

J(C,3 +,-.-H%@/() H,).96* 8(6(3/%- ",3 8%6%$.%@ 1,-/./,)- K8&3>%* X(.% M aOYEFFUN

Position Baht US$

MD/GM 100,000 2,925

Financial Controller/ CFO 76,300 2,232

1%3-,))%6 H()(5%3Y D4 X/3%$.,3 50,000 1,463

!"#$% H()(5%3 50,000 1,463

Plant Manager 60,000 1,755

Purchasing Manager 50,000 1,463

H(3<%./)5 H()(5%3 57,500 1,682

7=%$&./>% 8%$3%.(3* K;/6/)5&(6N 27,000 790

?*'/-. 8,000 234

!"#$% +6%3< 10,000 293

4%$%'./,)/-. 9,000 263

Programmer 20,000 585

2%C:(-.%3 20,000 585

0$$,&).(). 18,000 527

Researcher 20,000 585

Translator 20,000 585

8(6%-Y H(3<%./)5 8.("" 17,000 497

1&C6/$ 4%6(./,) 8.("" 15,000 439

Engineer 18,000 527

Technician 10,850 317

10 Costs of Doing Business in Thailand

Position Baht US$

8</66%@ J(C,3 8,000 234

8%:/M8</66%@ J(C,3 7,000 205

h)-</66%@ J(C,3 6,000 176

Driver 8,000 234

D,&-%<%%'%3 6,305 184

Z,.%-] ;,)&- $,)@/./,)- >(3* "3,: C&-/)%-- ., C&-/)%--I (6.9,&59 ,)% ., .^, :,).9- %=.3( -(6(3* ( *%(3 /- $6,-%-. ., .9% (>%3(5%T ?9%-% #5&3%- (3% C(-%@ ,) .9% 3%-&6.- ," ( -&3>%* ," ;!AM'3,:,.%@ $,:'()/%-I $,)@&$.%@ /) !$.,C%3 EFFUT

IT Positions*Years of ITExperience

Baht US$

2%C 0''6/$(./,) X%>%6,'%3 Y 8,".^(3% Engineer

E M O EUIFFF M ORIFFF ULGTFS M LIFEOTUE

O M Rk ORIFFF M RFIFFFk LIFEOTUE M LIPSETSFk

PC Programmer E M O EPIFFF M EVIFFF 702.05 – 789.81

O M Rk EVIFFF M OUIFFFk VUGTUL M LILLLTRUk

RPG or COBOL Programmer O M R ORIFFF M PRIFFF LIFEOTUE M LIOLSTOP

R M Vk PRIFFF M SFIFFF LIOLSTOP M LIVRRTLE

X(.(C(-% X%>%6,'%3 E M O EVIFFF M ORIFFF VUGTUL M LIFEOTUE

O M R ORIFFF M PRIFFF LIFEOTUE M LIOLSTOP

R M Vk PFIFFF M RRIFFFk LILVFTFU M LISFUTUSk

8*-.%: 0)(6*-. K-(6(3* >(3/%- ^/.9 .%$9)/$(6 ,3 (''6/$(./,)M-'%$/#$ -</66- ()@ /)@&-.3* <),^6%@5%N

R M Vk PRIFFF M SFIFFF LIOLSTOP M LIVRRTLE

;&-/)%-- 0)(6*-. R M Vk PRIFFF M SFIFFF LIOLSTOP M LIVRRTLE

X;0 R M Vk RRIFFF M VFIFFFk LISFUTUS l EIFPVTSRk

0''6/$(./,)- X%>%6,':%). H()(5%3 U M LFk VFIFFF M URIFFFk EIFPVTSR M EIPUSTPOk

M ^/.9 +HH Y +HHA %='%3/%)$% U M LFk UFIFFF M LFFIFFF EIOPFTLV M EIGERTEL

8,6&./,)- 03$9/.%$. Y 8*-.%: 03$9/.%$. LFk LFFIFFF M LEFIFFF EIGERTEL M OIRLFTER

D%6'@%-< 8&'',3. O M R EVIFFF M ORIFFF VUGTUL M LIFEOTUE

Software Tester R M V PFIFFF M SFIFFF LILVFTFU M LIVRRTLE

8,".^(3% a&(6/.* 0--&3()$% H()(5%3 LFk LFFIFFF M LORIFFFk EIGERTEL M OIGPGTFOk

A? 0&@/.,3 LF M LEk LFFIFFF M LRFIFFF EIGERTEL M PIOUVTUL

ERP / CRM / Data Warehouse

A:'6%:%).(./,) +,)-&6.().R M V RRIFFF M SRIFFF LISFUTUS M LIGFLTOG

V M LFk VFIFFF M LEFIFFFk EIFPVTSR M OIRLFTERk

Z%.^,3< 7)5/)%%3 O M R ORIFFF M PRIFFF LIFEOTUE M LIOLSTOP

Z%.^,3< 0@:/)/-.3(.,3 R M Vk PUIFFF M SFIFFF LIPFPTLF M LIVRRTLE

13%-(6% ?%$9)/$(6 8&'',3.KZ%.^,3< 7)5/)%%3 ,3 8*-.%: 7)5/)%%3 ",3 () A? >%)@,3N

V M LF VFIFFF M GFIFFFk EIFPVTSR M EISOETSGk

8*-.%: 7)5/)%%3 Y 8*-.%: 0@:/)/-.3(.,3 O M R OEIFFF M PFIFFF GOSTFV M LILVFTFU

R M Vk OUIFFF M RFIFFFk LILLLTRU M LIPSETSFk

Z%.^,3< 8%$&3/.* 0@:/)/-.3(.,3 R M V RFIFFF M SRIFFF LIPSETSF M LIGFLTOG

!'%3(./,)- H()(5%3 V M LFk SRIFFF M URIFFFk LIGFLTOG M EIPUSTPOk

Costs of Doing Business in Thailand 11

IT Positions*Years of ITExperience

Baht US$

Data Center / Infrastructure Manager LF M LRk LEFIFFF M LRFIFFFk OIRLFTER M PIOUVTULk

Project Manager LF M LEk UFIFFF M LEFIFFF EIOPFTLV M OIRLFTER

Project Director / Program Director LRk LRFIFFF M LUFIFFF PIOUVTUL M RIESRTOV

A? H()(5%3 K-(6(3* >(3/%- -/5)/#$().6* C* industry

()@ C* .9% -/d% ," A? @%'(3.:%). ()@ A? /)"3(-.3&$.&3%N

LF M LE GFIFFF M LFFIFFFk EISOETSG M EIGERTELk

LEk LFFIFFF M LVFIFFFk EIGERTEL M PIGVETURk

IT Director LRk LSFIFFF M EFFIFFFk PISUFTOO M RIURFTPEk

+9/%" A)",3:(./,) !"#$%3 Y +9/%" ?%$9),6,5* !"#$%3

LR M EFk EFFIFFF M OFFIFFFk RIURFTPE M UIVVRTSEk

Z,.%-] A? -(6(3/%- (--&:% -.("" ^/.9 (. 6%(-. 3%(-,)(C6% $,::()@ ," 7)56/-9 K,3 C%..%3I ",3 .9% :,3% -%)/,3 j,C-NT A" .9% 7)56/-9 '3,#$/%)$* /- ),. -.3,)5I -(6(3/%- :(* C% -6/59.6* 6,^%3T

8,&3$%] A8H ?%$9),6,5* 4%$3&/.:%). J.@T KaPI EFFUN

\ 8(6(3/%- (3% -&Cj%$. ., Pc -,$/(6 -%$&3/.* "&)@ $,).3/C&./,) ()@ Lc ^,3<:()m- $,:'%)-(./,) $,).3/C&./,) K",3 #3-. LRIFFF C(9. '%3 :,).9 ," -(6(3*N

Translation CostsAn A4 page of technical text typewritten in Times New Roman size 12 or Cordia New size 14 as applicable

Baht US$

7)56/-9M?9(/ 1,500 43.88

?9(/M7)56/-9 1,500 43.88

!.9%3 ",3%/5) 6()5&(5%-M?9(/ 1,500 43.88

?9(/M!.9%3 ",3%/5) 6()5&(5%- 1,500 43.88

7)56/-9M!.9%3 ",3%/5) 6()5&(5%- 2,000 58.50

!.9%3 ",3%/5) 6()5&(5%-M7)56/-9 2,000 58.50

Notes:

LT 13,"%--/,)(6 .3()-6(./,) -%3>/$%- (3% '3,>/@%@ "3,: ()@ /)., ?9(/I 7)56/-9I H()@(3/)I f('()%-%I e,3%()I 03(C/$I e9:%3I J(,./()I B3%)$9I [%3:()I 8'()/-9I A.(6/()I 1,3.&5&%-%I ()@ J(./)T

ET ?9% (:,&). /)@/$(.%- ( :(=/:&: W&,.% /) ?9(/ ;(9.T

8,&3$%] +9(6%3:'3(</%. ?3()-6(./,) ()@ A).%3'3%.(./,) +%).%3I +9&6(6,)5<,3) h)/>%3-/.*I Z,>%:C%3 EFFU

Overtime Regulations!>%3./:% ,) 3%5&6(3 ^,3</)5 @(*- time and a half/hr

4%5&6(3 ^,3< ,) '&C6/$ 9,6/@(*-

0T H,).96* -(6(3* %:'6,*%%- 1 time day

;T X(/6* 6(C,&3 2 time day

!>%3./:% '%3",3:%@ ,) '&C6/$ 9,6/@(*- .3/'6% ./:%Y93

8,&3$%] H/)/-.3* ," J(C,&3I Z,>%:C%3 EFFU2%C-/.%] ^^ T:,6T5,T.9

12 Costs of Doing Business in Thailand

Severance Payment Entitlements Workers employed for:

H,3% .9() LEF @(*- C&. 6%-- .9() L *%(3 30 days

H,3% .9() L *%(3 C&. 6%-- .9() O *%(3- 90 days

H,3% .9() O *%(3- C&. 6%-- .9() S *%(3- 180 days

H,3% .9() S *%(3- C&. 6%-- .9() LF *%(3- 240 days

LF *%(3- ()@ &' 300 days

8,&3$%] H/)/-.3* ," J(C,&3I 8%'.%:C%3 EFFU2%C-/.%] ^^ T:,6T5,T.9

2009 Minimum Daily Wage Province Baht US$

;()5<,<I Z(<9,) 19(.9,:I Z,).9(C&3/I 1(.9&: ?9()/I 8(:&. 13(<() ()@ 8(:&. 8(<9,)

203 5.94

19&<%. 197 5.76

+9,)C&3/ 180 5.27

8(3(C&3/ 179 5.24

+9($9,%)5-(,I 193( Z(<9,) 83/ 0*&..9(*( ()@ 4(*,)5 173 5.06

Z(<9,) 4(.$9(-/:( 170 4.97

Ranong 169 4.94

19()5M)( ()@ +9/()5 H(/ 168 4.91

e3(C/ ()@ e()$9()(C&3/ 165 4.83

19%.$9(C&3/ ()@ 4(.$9(C&3/ 164 4.80

+9().9(C&3/I 13($9/) ;&3/I ()@ J,' ;&3/ 163 4.77

Loei 162 4.74

8/)5 ;&3/ ()@ 0)5 ?9,)5 161 4.71

13($9&(' e9/3/ e9()I 8(:&. 8,)5<3(:I ()@ 8( e(%, 160 4.68

+9&:'9,) ()@ h.9(/ ?9()/ 158 4.62

+9/()5 4(/I ?3()5I Z,)5 e9(/I ()@ h@,) ?9()/ 157 4.59

e(:'9(%)5 19%.I ?3(.I Z(<9,) Z(*,<I ()@ J&:'9&) 156 4.56

e(6(-/)I Z(<9,) 8/ ?9(::(3(.I Z(<9,) 8(^()I ;&3/ 4(:I 1(..()/I 19(..(6&)5I 19%.$9(C&)I n(-,.9,)I n(6(I 8(<9,) Z(<9,)I 8(.&)I ()@ 8&3(. ?9()/

155 4.53

e9,) e(%)I +9(/ Z(.I 4,/ 7.I J(:'()5I 8&'9() ;&3/I Z,)5 ;&( J(:'9&)I ()@ hC,) 4(.$9(.9()/

154 4.50

Z(<9,) 19(),:I Z(3(.9/^(.I H&<@(9()I 8&<9,.9(/I ()@ 0:)(. +9(3,%) 153 4.48

19/.-()&6,< ()@ +9(/*('9,: 152 4.45

?(<I Z()I H(9( 8(3(<9(:I H(% D,)5 8,)I h..(3(@/.I ()@ 8&3/) 151 4.42

19(*(,I 19/$9/.I 193(% ()@ 83/-(<%. 150 4.39

8,&3$%] H/)/-.3* ," J(C,&3I Z,>%:C%3 EFFU 2%C-/.%] ^^ T:,6T5,T.9

Costs of Doing Business in Thailand 13

h./6/.* +,-.-

!"#$% !$$&'()$* +,-.- /) 0-/( 1($/#$Country US$ per square meter per year

0&$<6()@I Z%^ g%(6()@ 260.94

Bangalore, India 285.49

;()5<,<I ?9(/6()@ 266.11

;%/j/)5 Kf/()55&,:%)NI +9/)( 475.38

;%/j/)5 Kg9,)55&()$&)NI +9/)( 286.78

;%/j/)5 KB/)()$% 8.3%%.NI +9/)( 377.21

;3/-C()%I 0&-.3(6/( 627.82

[&()5d9,&I +9/)( 191.19

D(),/I Q/%.)(: 620.06

D, +9/ H/)9 +/.*I Q/%.)(: 839.67

D,)5 e,)5 1,255.63

f(<(3.(I A)@,)%-/( 103.34

e&(6( J&:'&3I H(6(*-/( 242.86

H()/6(I 19/6/''/)%- 333.28

H%6C,&3)%I 0&-.3(6/( 417.25

H&:C(/ K;,:C(*N KZ(3/:() 1,/).NI A)@/( 1,426.15

H&:C(/ K;,:C(*N K;()@3( e&36( +,:'6%=NI A)@/( 1,276.30

Z%^ X%69/ K+,))(&59. 16($%NI A)@/( 961.10

Z%^ X%69/ K[&35(,)NI A)@/( 255.78

1%3.9I 0&-.3(6/( 643.32

8%,&6 K+;XNI 8,&.9 e,3%( 303.57

8%,&6 K[()5)(:NI 8,&.9 e,3%( 266.11

8%,&6 Kn%,&/@,NI 8,&.9 e,3%( 200.23

89()59(/ K1&@,)5NI +9/)( 475.38

89()59(/ K1&=/NI +9/)( 440.50

8/)5(',3% 1,530.78

8*@)%*I 0&-.3(6/( 724.70

?(/'%/I ?(/^() 298.40

?,<*,I f('() 1,918.32

Wellington, New Zealand 262.23

\ 066 0-/() :(3<%.- (3% 3%',3.%@ ,) ( )%. o,,3 C(-/-I /)$6&@/)5 (66 ,$$&'(./,) %='%)-%-T

8,&3$%] +; 4/$9(3@ 766/-I aEI EFFUT 2%C-/.%] ^^ T$C3%T$,T.9

Rental FactoriesTotal no. of rental factories 504

!$$&'()$* 86%

Cost PTPMSTR h8pY-WT :T

8,&3$%] +; 4/$9(3@ 766/-I aEI EFFU 2%C-/.%] ^^ T$C3%T$,T.9

14 Costs of Doing Business in Thailand

2(.%3 4(.%- ",3 4%5/,)(6 03%(- K(- ," Z,>%:C%3 EFFUNWater Rates by User Types

Type 1 Residence

Type 2Commerce, government agency,

state enterprise, industry and others

Water Used Water rate (per cubic meter) Water Used Water rate (per cubic meter)

(cubic meters) (minimum 45 baht/ 1.38 US$) (cubic meters) (minimum 90 baht/ 2.76 US$)

Baht US$ Baht US$

FMOF 8.50 0.25 FMLF 9.50 0.28

OLMPF 10.03 0.29 LLMEF 10.70 0.31

PLMRF 10.35 0.30 ELMOF 10.95 0.32

RLMSF 10.68 0.31 OLMPF 13.21 0.39

SLMVF 11.00 0.32 PLMRF 13.54 0.40

VLMUF 11.33 0.33 RLMSF 13.86 0.41

ULMGF 12.50 0.37 SLMUF 14.19 0.42

GLMLFF 12.82 0.38 ULMLFF 14.51 0.42

LFLMLEF 13.15 0.38 LFLMLEF 14.84 0.43

LELMLSF 13.47 0.39 LELMLSF 15.16 0.44

LSLMEFF 13.80 0.40 LSLMEFF 15.49 0.45

EFL &' 14.45 0.42 EFL &' 15.81 0.46

Z,.%] ;&6< -(6%]?*'% L q LFTR C(9.Y$&C/$ :%.%3_ ?*'% E q LO C(9.Y$&C/$ :%.%3

8,&3$%] ?9% H%.3,',6/.() 2(.%3^,3<- 0&.9,3/.* KZ,>%:C%3 EFFUNT 2%C-/.%] ^^ T:^(T$,T.9

A) $(-% ," 6,^M/)$,:% 3%-/@%)$% K:,3% .9() OF 9,&-%-N .9(. &-% 6%-- .9() OF $&C/$ :%.%3- '%3 9,&-% .9%* 9(>% ( 3(.% ," UTR C(9. '%3 $&C/$ :%.%3T Q(6&% 0@@%@ ?(= ),. /)$6&@%@T

76%$.3/$/.* 4(.%- ",3 4%5/,)(6 03%(- K(- ," Z,>%:C%3 EFFUNSmall General ServiceK0''6/$(C6% ., C&-/)%--I C&-/)%--M$&:M3%-/@%)./(6I /)@&-.3/(6I 5,>%3):%). /)@&-.3/(6 /)-./.&./,)I -.(.% %).%3'3/-% ,3 ,.9%3-_ :(=/:&: ," LR :/)&.%- /).%53(.%@ @%:()@ ," 6%-- .9() OF <2 .93,&59 ( -/)56% 2(..M

9,&3 :%.%3N

Normal Rate Energy charge Service charge

Billing consumption Baht/kWh US$/kWh Baht/month US$/month

0. >,6.(5% EEMOO <Q 2.4649 0.07 228.17 6.67

0. >,6.(5% 6%-- .9() EE <Q

B/3-. LRF <29 1.8047 0.05 40.90 1.20

Z%=. ERF <29 2.7781 0.08

!>%3 PFF <29 2.9780 0.09

Costs of Doing Business in Thailand 15

Time of Use Rate (TOU)*K!'./,)(6 3(.%N

Peak Off Peak Service charge

Billing consumption Baht/kWh US$/kWh Baht/kWh US$/kWhBaht/month

US$/month

0. >,6.(5% EEMOO <Q 3.6246 0.11 1.1914 0.03 228.17 6.67

0. >,6.(5% 6%-- .9() EE <Q 4.3093 0.13 1.2246 0.04 57.95 1.70

\!'./,)(6 3(.%

Medium General ServiceK0''6/$(C6% ., ( C&-/)%--I /)@&-.3/(6I 5,>%3):%). /)@&-.3/(6 /)-./.&./,)- ()@ -.(.% %).%3'3/-%_ :(=/:&: ," LR :/)&.%- /).%53(.%@ @%:()@ ," (. 6%(-. OF <2 C&. 6%-- .9() LIFFF <2I ()@ (>%3(5% %)%35* $,)-&:'./,) /) .9% 6(-. O $,)-%$&./>% :,).9- ),. %=$%%@/)5 ERFIFFF <29 '%3 :,).9 .93,&59 ( -/)56% @%:()@ :%.%3N

Normal Rate Demand charge Energy charge

Billing consumption Baht/kW US$/kW Baht/kWh US$/kWh

0. >,6.(5% "3,: SG <Q onward

175.70 5.14 1.6660 0.05

0. >,6.(5% EEMOO <Q 196.26 5.74 1.7034 0.05

0. >,6.(5% 6%-- .9() EE <Q 221.50 6.48 1.7314 0.05

Time of Use Rate (TOU) Demand Charge Energy charge (per kWh) Service Charge

Peak Peak Off Peak

Billing consumptionBaht/kW

US$/ kW

Baht US$ Baht US$Baht/month

US$/month

0. >,6.(5% "3,: SG <Q onward

74.14 2.17 2.6136 0.08 1.1726 0.03 228.17 6.67

0. >,6.(5% EEMOO <Q 132.93 3.89 2.6950 0.08 1.1914 0.03 228.17 6.67

0. >,6.(5% 6%-- .9() EE <Q 210.00 6.14 2.8408 0.09 1.2246 0.04 228.17 6.67

Z,.%] H&-. C% (''6/%@ ",3 ()* $&-.,:%3 ^9, "/3-. W&(6/"/%@ (".%3 !$.,C%3 EFFF

Large General Services

Time of Day Rate (TOD)* Demand Charge Energy Charge

Peak Partial Off Peak

Billing ConsumptionBaht/kW

US$/kW

Baht/kW

US$/kW

Baht/kW

US$/kW

Baht/kWh

US$/kWh

0. >,6.(5% "3,: SG <Q onward

224.30 6.56 29.91 0.87 0 0 1.6660 0.05

0. >,6.(5% EEMOO <Q 285.05 8.34 58.88 1.72 0 0 1.7034 0.05

0. >,6.(5% 6%-- .9() EE <Q 332.71 9.73 68.22 2.00 0 0 1.7314 0.05

K0''6/$(C6% ., C&-/)%--I /)@&-.3/(6I 5,>%3):%). /)-./.&./,)- ()@ -.(.% %).%3'3/-%_ :(=/:&: ," LR :/)&.%- /).%53(.%@ @%:()@ ," LIFFF <2 ()@ ,>%3I ()@ (>%3(5% %)%35* $,)-&:'./,) /) .9% 6(-. O $,)-%$&./>% :,).9- %=$%%@/)5 ERFIFFF <29 '%3 :,).9 .93,&59 ( -/)56% @%:()@ :%.%3N

Z,.%] !)6* ",3 $&-.,:%3- ^9, W&(6/"* C%",3% !$.,C%3 EFFF

16 Costs of Doing Business in Thailand

Time of Use Rate (TOU)*

Demand charge Energy charge (per kWh) Service charge

Peak Peak Off Peak

Billing consumptionBaht/kW

US$/kW

Baht US$ Baht US$Baht/month

US$/month

0. >,6.(5% "3,: SG <Q onward

74.14 2.17 2.6136 0.08 1.1726 0.03 228.17 6.67

0. >,6.(5% EEMOO <Q 132.93 3.89 2.6950 0.08 1.1914 0.03 228.17 6.67

0. >,6.(5% 6%-- .9() EE <Q 210.00 6.14 2.8408 0.08 1.2246 0.04 228.17 6.67

Z,.%] H&-. C% (''6/%@ ",3 ()* $&-.,:%3 ^9, "/3-. W&(6/"/%@ (".%3 !$.,C%3 EFFF

?!X\ 1%(<] LUTOF M ELTOF K7>%3* @(*N 1(3./(6] UTFF M LUTOF K!)6* .9% %=$%-- @%:()@ ,>%3 '%(< 3%$,3@%@ ,) '%(< '%3/,@I %>%3* @(*N !"" 1%(<] ELTOF M FUTFF K7>%3* @(*N

?!h\\ 1%(<] H,)MB3/ FG]FF M EE]FF ()@ 4,*(6 16,&59/)5 X(* !"" '%(<] H,)MB3/ EE]FF M FG]FF ()@ 4,*(6 16,&59/)5 X(* FFTFF (: M EP]FF 8(.M8&)I J(C,&3 X(*I !""/$/(6 9,6/@(*- K066 @(*N %=$%'. -&C-./.&./,) 9,6/@(* ()@ 8(.M8&) ,"" 4,*(6 16,&59/)5 X(*

Source:

13,>/)$/(6 76%$.3/$/.* 0&.9,3/.*T B,3 :,3% /)",3:(./,) '6%(-% $,).($. 76%$.3/$/.*I ;&-/)%-- ()@ ?(3/"" X/>/-/,)T 19,)%] F ERGF GLER2%C-/.%] ^^ T'%(T$,T.9 I (- ," Z,>%:C%3 EFFU

?3()-',3.(./,) +,-.-

Fuel CostsUnit Baht US$

1?? 06'9(Mr GL Liter 21.39 0.63

1?? X%6.(Mr Liter 19.84 0.58

Gasohol 95 Liter 16.89 0.49

Gasohol 91 Liter 16.09 0.47

Gasohol E20 Plus Liter 15.59 0.46

Diesel Palm Liter 18.34 0.54

NGV e5 8.50 0.25

8,&3$%] H/)/-.3* ," 7)%35*I (- ," X%$%:C%3 GI EFFUT2%C-/.%] ^^ T%)%35*T5,T.9

89/''/)5 +(35, 4(.%- "3,: ;()5<,<Destination 20 feet container 40 feet container Transit Time

Baht US$ Baht US$ in days

7&3,'% K:(/) ',3.-\N 55,800 1,632 111,600 3,265 LUMEO

Z%^ n,3< 100,800 2,949 129,600 3,791 OFMOE

J,- 0)5%6%- 57,600 1,685 75,600 2,211 LUMEL

f('() K!-(<(N 23,400 684 43,200 1,264 GMLF

8/)5(',3% 12,600 369 21,600 632 3

D,)5 e,)5 9,000 263 18,000 527 5

Costs of Doing Business in Thailand 17

Destination 20 feet container 40 feet container Transit Time

f(<(3.( 18,000 527 32,400 948 RMS

0&-.3(6/( 48,600 1,422 94,380 2,761 LUMEL

New Zealand 48,600 1,422 94,380 2,761 22

China

M 89()59(/ M [&()5d9,&

16,200

23,400

474

684

25,200

37,800

737

1,106

8

VMLF

\ 7&3,'% :(/) ',3.-] 0).^%3'I ;3%:%)I B%6/=-.,^%I D(:C&35I J% D(>3%I 4,..%3@(: ()@ 8,&.9(:'.,)M 13/$%- (3% B!;M 4(.%- @, ),. /)$6&@% $&-.,:- $6%(3()$% ",3 %=',3.- ,3 -9/''/)5 6/)% $9(35%- ,3 V c Q0?M !3/5/) -%3>/$% ",3 EF ". $,).(/)%3 /- h8p EIFVFM !3/5/) -%3>/$% ",3 PF ". $,).(/)%3 /- h8p OIPRF8,&3$%] 13,"3%/59. A).%3)(./,)(6 +,TI J.@T B%C3&(3* LSI EFFV2%C-/.%] ^^ T'3,"3.53,&'T$,:

+,-. ," %='3%-- ',-.(6 -%3>/$% "3,: ;()5<,<10kg 25kg

Destination Baht US$ Baht US$

h80 4,392.50 128.49 5,773.00 168.87

he 4,392.50 128.49 5,898.50 172.54

0&-.3(6/( 3,639.50 106.46 5,396.50 157.86

New Zealand 3,639.50 106.46 5,396.50 157.86

D,)5 e,)5 2,510.00 73.42 3,639.50 106.46

China 3,463.80 101.32 5,271.00 154.19

France 4,392.50 128.49 5,898.50 172.54

8/)5(',3% 2,510.00 73.42 3,639.50 106.46

8,&3$%] B%@%3(6 7='3%--I (- ," 8%'.%:C%3 EFFU2%C-/.%] ^^ T"%@%=T$,:

0/3 +(35, 4(.%- "3,: ;()5<,<Destination Minimum Charge (per kg) (more than 45 kg)

Baht US$ Baht US$ Baht US$

0:-.%3@(: 1,400 40.95 253 7.40 190 5.56

D,)5 e,)5 700 20.48 53 1.55 40 1.17

London 1,400 40.95 276 8.07 207 6.06

8/)5(',3% 700 20.48 40 1.17 30 0.88

?,<*, 800 23.40 123 3.60 92 2.69

8,&3$%] ?9(/ 0/3^(*- A).%3)(./,)(6 +(35,I 0&5&-. EFFU2%C-/.%] ^^ T.9(/$(35,T$,:

Fuel Surcharge?9% (>%3(5% "&%6 '3/$% /)@%= @&3/)5 0&5&-. L ., 0&5&-. LRI EFFU q RRV

?9% "&%6 -&3$9(35% %= ?9(/6()@I %""%$./>% (- ," Z,>%:C%3 LSI EFFV &)./6 "&3.9%3 ),./$%

Destination Rate (Baht/kg)

?+LI ?+E ()@ 8,&.9 2%-. 1($/#$

General cargo 51

18 Costs of Doing Business in Thailand

Destination Rate (Baht/kg)

1%3/-9(C6% $(35, K(53/$&6.&3(6 ()@ ",,@ -.&"" ,)6*N 26

?/:% @%#)/.% -%3>/$% ",3 '%3/-9(C6% $(35, 17

TC3 and the Middle East

General cargo 26

?+O K7=$%'. .9% H/@@6% 7(-.N

1%3/-9(C6% $(35, K(53/$&6.&3(6 ()@ ",,@ -.&"" ,)6*N No charge

?/:% @%#)/.% -%3>/$% ",3 '%3/-9(C6% $(35, No charge

Middle East

1%3/-9(C6% $(35, K(53/$&6.&3(6 ()@ ",,@ -.&"" ,)6*N 13

?/:% @%#)/.% -%3>/$% ",3 '%3/-9(C6% $(35, 8

8,&3$%] ?9(/ 0/3^(*- A).%3)(./,)(6I 0&5&-. EFFUT 2%C-/.%] ^^ T.9(/3(/3^(*-T$,:

4(/6 ?3()-',3.(./,) +,-.- "3,: ;()5<,< K'%3 .,)N Class 3 Class 4

Baht US$ Baht US$

Chiang Mai 586.00 17.14 511.80 14.97

Z(<9,) 4(.$9(-/:( 229.20 6.70 199.40 5.83

e9,) e(%) 372.50 10.90 324.30 9.49

D(. n(/\ K)%(3 8,)5<96(N 710.10 20.77 620.70 18.16

7(-.%3) 8%(C,(3@ KH(' ?( 19&.N 190.40 5.57 165.60 4.84

8'%$/:%) '3,@&$. 6/-.- ",3 3(/6 .3()-',3.(./,) .(C6%-] +6(-- O] 76%$.3/$(6 (''6/()$%-I (&.,:,C/6%-I ./)I 6,5-I ./:C%3I ()@ ./6%- +6(-- P] B3%-9 "/-9I 3/$%I :(/d%I 3&CC%3I j&.%I <%)("I $%:%).I 6/5)/.%I "6&,3-'(3I :()5()%-%I 5*'-&:I "%3./6/d%3I "3%-9 "3&/.-I '(@@*I C3()I

:(36I -()@I 53(>%6I >%5%.(C6%-I $,$,)&.-I -.%%6

4(/6 ?3()-',3.(./,) +,-.- K'%3 .,)N Class 3 Class 4

Km. Baht US$ Baht US$

50 45.7 1.34 39.7 1.16

100 91.3 2.67 79.4 2.32

150 137.0 4.01 119.1 3.48

200 182.6 5.34 158.8 4.65

300 260.3 7.61 226.4 6.62

500 406.9 11.90 354.5 10.37

700 544.7 15.93 475.5 13.91

1,000 751.4 21.98 657.0 19.22

8,&3$%] 8.(.% 4(/6^(* ," ?9(/6()@I Z,>%:C%3 EFFU2%C-/.%] ^^ T-3.T,3T.9

Costs of Doing Business in Thailand 19

Communication Costs

+,-. ," '9,)% 9()@-%.Baht US$

J[ e+RRF 10,900 318.85

Z,</( SELF Z(>/5(.,3 13,650 399.29

Z,</( VSLF 8&'%3),>( 9,100 266.19

8(:-&)5 hGFF 8,&6 15,900 465.11

Sony Ericsson C902 16,900 494.36

8,&3$%] ^^ T-/(:'9,)%T$,: (- ," 8%'.%:C%3 EFFU

International Private Leased CircuitBaht US$

0$$%-- $9(35% PIFFFMLRIFFF LLVMOGG

X/5/.(6 6%(-%@ $/3$&/. $9(35%- '%3 :,).9 LIFFFMEIPLRIFFF EGMVFISPP

Z,.%] 4(.%- :(* >(3* C(-%@ ,) .*'%I @/-.()$% ()@ &-(5% ./:%T Q(3/(C6% $9(35%- &',) $/3$&/. -/d% ()@ .9% @%-./)(./,) 3%W&%-.%@ C* .9% $&-.,:%38,&3$%] ?!? 1&C6/$ +,:'()* J/:/.%@ (- ," Z,>%:C%3 EFFU2%C-/.%] ^^ T.,.T$,T.9

A).%3)(./,)(6 ?%6%'9,)% 4(.%- KA8X FFLYFFGN

CountryCountry

Code

CAT 001 (minimum 1st min) CAT 009 CAT PhoneNet

Standard Economy Reduced Fixed Mobile Fixed Mobile

035%)./)( 54 45 36 32 30 30 30 30

0&-.3(6/( 61 18 18 18 7 7 2.5 6

Bangladesh 880 36 29 25 18 18 4 4

Belgium 32 22 22 22 5 12 2.5 11

;3(d/6 55 45 36 32 7 7 7 7

Brunei 673 30 24 24 5 5 5 5

+(:C,@/( 855 30 24 24 24 24 8 8

Canada 1 9 9 9 5 5 2 2

China 86 30 24 24 5 5 2 2

X%):(3< 45 22 22 22 5 12 2.5 11

75*'. 20 45 36 32 35 35 35 35

France 33 22 22 22 5 9 2 8

Germany 49 22 22 22 7 7 2.5 7

Greece 30 30 24 24 5 10 2.5 9

D,)5 e,)5 852 18 18 18 5 5 2.5 2.5

India 91 30 30 30 20 20 6 6

Indonesia 62 22 22 22 5 8 5 7

Israel 972 30 30 30 5 6 2.5 5

20 Costs of Doing Business in Thailand

CountryCountry

Code

CAT 001 (minimum 1st min) CAT 009 CAT PhoneNet

Standard Economy Reduced Fixed Mobile Fixed Mobile

Italy 39 22 22 22 5 12 3 12

f('() 81 20 20 20 7 7 2.5 6

e%)*( 254 45 36 32 18 18 18 18

e,3%( 82 22 22 22 5 7 2.5 5

Laos 856 18 18 18 5 5 4 4

Macau 853 30 24 24 5 5 4 4

Malaysia 60 10 10 10 5 5 2.5 3

Myanmar 95 30 24 24 20 20 15 15

Z%'(6 977 36 29 25 28 28 28 28

Netherlands 31 22 22 22 16 16 2.5 14

New Zealand 64 22 22 22 14 14 2.5 10

Norway 47 22 22 22 5 10 2.5 9

1(</-.() 92 36 29 25 28 28 28 28

19/6/''/)%- 63 22 22 22 16 16 8 9

Portugal 351 30 24 24 20 20 2.5 14

Russia 7 30 24 24 5 5 3 4

8/)5(',3% 65 22 22 22 5 5 2 2

8,&.9 0"3/$( 27 45 36 32 5 11 4 11

8'(/) 34 30 24 24 20 20 2.5 10

83/ J()<( 94 36 29 25 24 24 24 24

Sweden 46 21 21 21 16 16 2.5 11

8^/.d%36()@ 41 21 21 21 16 16 2.5 12

Taiwan 886 22 22 22 5 6 2.5 4

?&3<%* 90 30 24 24 25 25 25 25

h07 971 36 29 25 22 22 12 12

h)/.%@ e/)5@,: 44 18 18 18 7 7 2 6

h80 1 9 9 9 5 5 2 2

Vietnam 84 40 32 28 26 26 7 7

Notes:

Call charges

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

Costs of Doing Business in Thailand 21

?%6%'9,)% B($/6/./%-Baht US$

Installation fee 3,700 108.23

4%).(6 '%3 :,).9 M ?*'% L 100 2.93

4%).(6 '%3 :,).9 M ?*'% E 200 5.85

J,$(6 3(.% '%3 $(66 3 0.09

X,:%-./$ $(66- KB3,: ;()5<,<NLong distance rate (Baht)

Type 1 Type 2

07:00-17:59 18:00-21:59 22:00-06:59 All day

Distance Baht US$ Baht US$ Baht US$ Baht US$

FMRF <: 3 0.09 1.5 0.04 1 0.03 2 0.06

RLMLFF <: 6 0.18 3 0.09 2 0.06 2 0.06

LFL <: &' 9 0.26 4.5 0.13 3 0.09 2 0.06

Y-tel 1234 rates (Press 1234 + phone number)

Weekday Rate 07:00-17:59 18:00-21:59 22:00-06:59

Distance Baht US$ Baht US$ Baht US$

FMRF <: 2 0.06 1 0.03 0.75 0.02

RLMLFF <: 4 0.12 2 0.06 1.50 0.04

LFLMEFF <: 6 0.18 3 0.09 2.25 0.07

EFF <: &' 8 0.23 4 0.12 3 0.09

Weekend/ Holiday Rate

07:00-17:59 18:00-21:59 22:00-06:59

Distance Baht US$ Baht US$ Baht US$

FMRF <: 1.50 0.46 0.75 0.02 0.50 0.01

RLMLFF <: 3 0.09 1.50 0.05 1 0.03

LFLMEFF <: 4.50 0.13 2.25 0.07 1.50 0.04

EFF <: &' 6 0.18 3 0.09 2 0.06

8,&3$%] ?!? 1&C6/$ +,:'()* J/:/.%@I (- ," Z,>%:C%3 EFFU 2%C-/.%] ^^ T.,.T$,T.9

Monthly Internet ratesADSL Provider Speed Hrs/month Cost/month (Baht)

CS Loxinfo

0X+ D,:% 16&- RLE K;eeN 512/256 h)6/:/.%@ 850

X8JM h1+ JA?7M 0X+ RLE Kh'$,&).3*N 512/256 h)6/:/.%@ 850

0X+ D,:% 16&- LFEP K;eeN 1024/512 h)6/:/.%@ 1,000

X8JMh1+ JA?7M0X+ LFEP Kh'$,&).3*N 1024/512 h)6/:/.%@ 1,000

KSC

e8+ A).%3)%. ;3,(@C()@ J/.% K?!?Y ?3&% 6/)%N 1024/512 h)6/:/.%@ 900

22 Costs of Doing Business in Thailand

ADSL Provider Speed Hrs/month Cost/month (Baht)

KSC

2048/512 h)6/:/.%@ 1,490

4096/512 h)6/:/.%@ 2,490

D,:% 0X8J Kh'$,&).3*N 512/256 h)6/:/.%@ 1,390

1024/512 h)6/:/.%@ 1,990

8H7- 0X8J Kh'$,&).3*N 512/256 h)6/:/.%@ 2,900

1024/512 h)6/:/.%@ 4,400

TRUE

?3&% D/M8'%%@ 8&'%3 1($<(5% K;()5<,<N 512/256 h)6/:/.%@ 595

1024/512 h)6/:/.%@ 599

Industrial Estates and Facilities

Year of Completion

Industrial Estate Location

Nearest Airport/ Seaport Distance (Km)

BANGKOK

Bang Chan Industrial Estate 5

General Industrial Zone 1989

60 Moo 14,

Saeree Thai 87,

8(%3%% ?9(/ 4@I H/)C&3/I ;()5<,< LFRLF

8&>(3)(C9&:/ 0/3',3.Y EFJ(%: +9(C()5 1,3.Y LFF

[%:,',6/- A)@&-.3/(6 7-.(.%

1, 2, 3

General Industrial Zone

A70? B3%% g,)%

1990

2009

47/31 Moo 4,

8&<9('9/C() E 4@I X,<:(/I 13(^%-I ;()5<,< LFERF

8&>(3)(C9&:/ 0/3',3.Y P

J(. e3(C()5 A)@&-.3/(6 7-.(.% 5

General Industrial Zone

A70? B3%% g,)%

1989

1989

GP H,, PI +9(6,)5<3&)5 4@I J&:'6(.% I J(. e3(C()5I ;()5<,< 10520

X,) H&()5 0/3',3.Y RF8&>(3)(C9&:/ 0/3',3.Y LFJ(%: +9(C()5 1,3.Y LFF

CENTRAL AND WESTERN REGION

AYUTTHAYA

;()5'(MA) A)@&-.3/(6 7-.(.% 1,

2, 3, 4

General Industrial Zone

A70? B3%% g,)%

1975

1975

139 Moo 2,

h@,:-,3(*&.9 4@I e6,)5Mj/5 ;()5'(MA)I 0*&..9(*( LOLSF

8&>(3)(C9&:/ 0/3',3.Y SL;()5<,< 1,3.Y SR

Costs of Doing Business in Thailand 23

ADSL Provider Speed Hrs/month Cost/month (Baht)

?3&% D/M8'%%@ 8&'%3 1($<(5% K;()5<,<N 2048/512 h)6/:/.%@ 890

3072/512 h)6/:/.%@ 1,150

?3&% D/M8'%%@ A).%3)%. Kh'$,&).3*N 512/256 h)6/:/.%@ 595

1024/512 h)6/:/.%@ 599

Maxnet

H(=)%. A)@* K;()5<,<N 2048/512 h)6/:/.%@ 590

3074/512 h)6/:/.%@ 790

H(=)%. ;/d K;()5<,<N 2048/1024 h)6/:/.%@ 5,900

3074/1024 h)6/:/.%@ 9,500

8,&3$%] A).%3)%. 8&3>%*I (- ," X%$%:C%3 EFFU

Industrial Zone/ Available Area

(rai)*

Selling Price/ Maintenance Fee/

Water Fee**Contact Information

514/ 4 MY UFFY LU

A)@&-.3/(6 7-.(.% 0&.9,3/.* ," ?9(/6()@ KA70?NSF H,, LPI 8%3/ ?9(/ 4@I H/)C&3/I ;()5<,< LFRLF?%6] kSS KFN ERLVMFVPPB(=] kSS KFN ERLVMSGSRI ERLVMGSRP7:(/6] C()$9()TLs/%(.T5,T.92%C-/.%] ^^ T/%(.T5,T.9Information as of January 2009

LVFY M

2.2/ 2.2

MY EIFFFY LG K'%3 -WT :N

OFIUFFMPVIFFFY ER Y EF

AT[T8T 1&C6/$ +,TI J.@TPVYOL H,, P 8&<9('/C9() E 4@I X,<:(/I 13(^%-I ;()5<,< LFERF?%6] kSS KFN EVEVMFFFFB(=] kSS KFN EVEVMFFOF7:(/6] C/d@%>s5%:,',6/-T$,: ,3 /)",s5%:,',6/-T$,:2%C-/.%] ^^ T5%:,',6/-T$,:Information as of August 2008

LIEEUY M

SUOY M

MY GFFY LGTRF

MY LILFFY LGTRF

A)@&-.3/(6 7-.(.% 0&.9,3/.* ," ?9(/6()@ KA70?NGP H,, PI +9(6,)5<3&)5 4@I J&:'6(.% I J(. e3(C()5I ;()5<,< LFREF ?%6] kSS KFN EOESMFEELMOB(=] kSS KFN EOESMFEEF7:(/6] 6(.<3(C()5TLs/%(.T5,T.9 2%C-/.%] ^^ T/%(.T5,T.9Information as of January 2009

1,172/ 28.9

165/ 8.5

4.25 m/ 700/ 22.50

4.25 m/ 800/ 22.50

;()5'(MA) J()@ X%>%6,':%). +,TI J.@TLOG h@,: 8,3(*&.9 4@I e6,)5Mj/5I ;()5'(MA)I 0*&..9(*( LOLSF?%6] kSS KFN ORERMUPFFB(=] kSS KFN ORERMUPFL7:(/6] C6@$sC<<ET6,=/)",T$,T.92%C-/.%] ^^ TC6@$T$,T.9Information as of January 2009

24 Costs of Doing Business in Thailand

Year of Completion

Industrial Estate Location

Nearest Airport/ Seaport Distance (Km)

;()M29( KD/M?%$9N A)@&-.3/(6 Estate 1, 2, 3, 4, 5, 6

General Industrial Zone

A70? B3%% g,)%

Customs Free Zone

2000

2000

2003

99 Moo 5,

0-/(MZ(<,3) 8(^() 4@I ;() 29(I ;()5'(MA)I 0*&..9(*( LOFFF

X,) H&()5 0/3',3.Y OS;()5<,< 1,3.Y SS

4,j()( A)@&-.3/(6 1(3<I 0*&..9(*( 2, 4, 6

General Industrial Zone

Customs Free Zone

Factories for Rent

1989

M

M

1 Moo 5, Rojana Rd,

e()9(3:I hM?9(/I 0*&..9(*( LOELF

X,) H&()5 0/3',3.Y PO8&>(3)(C9&:/ 0/3',3.Y GF

;()5<,< 1,3.Y VR

8(9( 4(..()( Z(<,3)1

General Industrial Zone 1994

103 Moo 4,

;()5 13(<3&I Z(<9,) J&()5I 0*&..9(*( LOESF

PATHUMTHANI

;()5<(@/ A)@&-.3/(6 1(3< 2

General Industrial Zone 1987

159 Moo 5,

Tiwanon Rd,

;()5<(@/I H&()5I Pathumthani 12000

X,) H&()5 0/3',3.Y LS8&>(3)(C9&:/ 0/3',3.Y PF

;()5<,< 1,3.Y PR

Z(>()(<,3) A)@&-.3/(6 g,)% 2,

3, 4, 6

General Industrial Zone

Customs Free Zone

1971

2004

999 Moo 13,

Phaholyothin Rd,

e6,)5 LI e6,)5 J&()5I Pathumthani 12120

X,) H&()5 0/3',3.Y EF8&>(3)(C9&:/ 0/3',3.Y SF

;()5<,< 1,3.Y RRJ%(: +9(C()5 1,3.Y UF

PETCHABURI

e9(, n,/ A)@&-.3/(6 1(3< 2

General Industrial Zone 2010

30/1 Moo 2,

1%.<(-%: 4@I e:T LOGI ?(' +9()5I e9(, n,/I 1%.$9(C&3/

8&>(3)(C9&:/ 0/3',3.Y LOR;()5<,< 1,3.Y LEF

Costs of Doing Business in Thailand 25

Industrial Zone/ Available Area

(rai)*

Selling Price/ Maintenance Fee/

Water Fee**Contact Information

1,164/ 16.02

RUFY M

EPFY M

3 m/ 700/ 16

3.5 m/ 900/ 16

3.5 m/ 900/ 16

?9(/ A)@&-.3/(6 7-.(.% +,3'TI J.@T?%6] kSS KFN RORFMLPPMR B(=] kSS KFN RORFMLPS7:(/6] /)@&-.3/(6'(3<s/)@&-.3/(6M.9T$,:2%C-/.%] ^^ T/)@&-.3/(6'(3<M.9T$,:Information as of January 2009

10,303/ 2,134

220/ 50

E &)/.-Y M

3.4 m/ 800/ 15

3.6 m/ 900/ 15

LRF C(9.Y -WT :

4,j()( A)@&-.3/(6 1(3< 1+J11th B6,,3I 8/),M?9(/ ?,^%3IOEYOE 8&<9&:>/. EL 4@ K0-,<%NI e6,)5.,%* Z&(I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EERGMEPFFMOB(=] kSS KFN EERGMEOGP7:(/6] 3,j()(s3,j()(T$,:2%C-/.%] ^^ T3,j()(T$,:Information as of October 2008

867/ 412.6 3.5 m/ 700/ 14.50

8(9( 4(..()( Z(<,3) +,TIJ.@TEGYLUMEL 4,*(6 +/.* 0>%)&% 13,j%$.I8,/ 8,,)>/j(/ 4(:( G 4@I D&(/<9^()5

;()5<,<I ?9(/6()@ LFOLF ?%6] kSS KFN OROSMPEFFMLB(=] kSS KFN OROSMPEFE7:(/6] /%(.s/%(.T5,T.92%C-/.%: www.ieat.go.th

Information as of January 2009

LIEEEY M MY MY V

;()5<(@/ A)@&-.3/(6 1(3<LRG H,, R ?/^(),) 4@I ;()5<(@/I Muang, Pathumthani 12000

?%6] kSS KFN ERFLMLOSPI ERFLMLRUEB(=] kSS KFN ERFLMLOSV7:(/6] -&j/)sC()5<(@/T$,T.9 Information as of January 2009

6,485/ 327

LOVY OUTOMGOTL

5.5 m/ 600/ 18.30

4.5 m/ 1,200/ 18.30

Z(>( Z(<,3) 1+JGGG H,, LOI 19(9,6*,.9/) 4@I e6,)5 LI e6,)56&()5I Pathumthani 12120

?%6] kSS KFN EREGMELVEB(=] kSS KFN EREGMELVL7:(/6] -(6%-s)(>()(<,3)T$,T.92%C-/.%] ^^ T)(>()(<,3)T$,T.9Information as of October 2008

695/ 408 2 m/ 200/ 18

e9(, n,/ A)@&-.3/(6 1(3< +,TI J.@TLG H,, L 1%.<(-%: 4@I n(/$9(I 8(:'3()I Z(<9,)'(.9,: VOLLF?%6] kSS KFN OPEEMREPF %=.T LULH,C/6%] kSS KFN UL UUFMGEOUB(=] kSS KFN OPEEMREPL7:(/6] *,-(^(-.t$9&s9,.:(/6T$,:Information as of November 2008

26 Costs of Doing Business in Thailand

Year of Completion

Industrial Estate Location

Nearest Airport/ Seaport Distance (Km)

PRACHUAB KIRIKHAN

;()5 8('() 8.%%6 A)@&-.3/(6 Estate 1

General Industrial Zone

2010

H(% 4(:'9&%)5I ;()5-('9()I 13($9&(' e9/3/ e9() VVLPF

1(.9/& 0/3',3.Y PF;()5-('9() 1,3.Y M

K/)-/@% A7N

RATCHABURI

4(.$9(C&3/ A)@&-.3/(6 7-.(.% 1,

2, 3

General Industrial Zone

1998

110 Moo 9, Photharam,

4(.$9(C&3/ VFLEF 8&>(3)(C9&:/ 0/3',3.Y LLFJ(%: +9(C()5 1,3.Y EFF

V. R. M Industrial Estate 1

K&)@%3 $,)-.3&$./,)N

General Industrial Zone M

Moo 13,

4(.$9(C&3/M+9(.'(^(/ 4@I 4()5C&(I f,:C&%)5I 4(.$9(C&3/

8&>(3)(C9&:/ 0/3',3.Y LGO;()5<,< 1,3.Y LSS

SAMUT PRAKARN

;()5'6%% A)@&-.3/(6 7-.(.% 5

General Industrial Zone 1988

136/2 Moo 17,

?9%'(3&< 4@I Bangsoathong,

8(:&. 13(<(3) LFRPF

8&>(3)(C9&:/ 0/3',3.Y OFJ(%: +9(C()5 1,3.Y SF

;()5',, A)@&-.3/(6 7-.(.% 5

General Industrial Zone

A70? B3%% g,)%

1990

1990

649 Moo 4,

8&<9&:>/. 4@I 13(<-(I H&()5I 8(:&. 13(<(3) LFEUF

8&>(3)(C9&:/ 0/3',3.Y RF;()5<,< 1,3.Y EP

SAMUT SAKORN

H(9(3(j)(<,3) A)@&-.3/(6 Estate 2

General Industrial Zone

2008

99/1 Moo 8 Rama II

4@I ;()5<(j(,I H&()5I 8(:&. 8(<9,) VPFFF

8(:&. 8(<9,) A)@&-.3/(6 Estate1

General Industrial Zone

1992

39/4 Moo 2,

?9,)C&3/M1(<.,3 D^*T e:T OETRI ;()5<3($9(,I8(:&. 8(<9,) VPFFF

Costs of Doing Business in Thailand 27

Industrial Zone/ Available Area

(rai)*

Selling Price/ Maintenance Fee/

Water Fee**Contact Information

2,400/ 1,000 MY MY M

13($9&(' 1(..()( X%>%6,':%). +,TI J.@T K8(9(>/3/*( [3,&'N33/4 Rama III Rd, Chongnonsee, Yannawa,

;()5<,< LFLEF?%6] kSS KFN EEURMOLFL %=.T VREB(=] kSS KFN ESUVMFGLS7:(/6] ^(3&)%%^s-(9(>/3/*(T$,:2%C-/.%] ^^ T-(9(>/3(*(T$,:Information as of August 2008

559/395.3 LTUMLTG :Y VFFY LFMLE

H(9($9(/ J()@ X%>%6,':%). J.@TLEFF ;()5)(M?3(@ 4@I ;()5)(I ;()5<,< LFESF?%6] kSS KFN EOGGMEPVUMGB(=] kSS KFN EOGGMEPPS7:(/6] :6@s/)%.T$,T.92%C-/.%] ^^ T/)@&-.3/(6M6()@T$,:Information as of January 2009

1,216.64/ 848.89 MY MY M

QT4TH X%>%6,':%). +,TI J.@TVE 8,/ 1(..()(<(3) LPI 1(..()(<(3) 4@I 8&()6&()5I 8&()6&()5I ;()5<,< LFERF?%6] kSS KFN EVLVMFVVFMLB(=] kSS KFN EVLVMFVVEInformation as of January 2009

VGSY M MY UFFY M

A)@&-.3/(6 7-.(.% 0&.9,3/.* ," ?9(/6()@ KA70?N136/2 Moo 17, Bangsaothong, Bangsaothong,

8(:&. 13(<(3) LFRPF?%6] kSS KFN EVFRMFSGVMUB(=] kSS KFN EOLRMLPGU7:(/6] C()5'6%%TLs/%(.T5,T.92%C-/.%] ^^ T/%(.T5,T.9Information as of January 2009

3, 711/ 552

OVVY M

3.6 m/ 800/ 18

MY LIFFFY LU

A)@&-.3/(6 7-.(.% 0&.9,3/.* ," ?9(/6()@ KA70?NSPG H,, P 8&<9&:>/. 4@I ;()5',, H(/I 13(<-(I H&()5I 8(:&.'3(<() LFEUF?%6] kSS KFN EVFGMOPRFMOB(=] kSS KFN EOEOMFVOFML7:(/6] C()5',,TLs/%(.T5,T.9 Information as of January 2009

107/ 21.74 MY MY M

H(9(3(j)(<,3) +,TI J.@TGG 8&<9&:>/. 8,/ SI e6,)5 ?,%*I ;()5<,< LFLLF?%6] kSS KFN EEROMRRVVB(=] kSS KFN EEROMRRVUInformation as of January 2009

LIFPOY M 3.4 m/ 800/ 18

H(9($9(/ J()@ X%>%6,':%). +,TI J.@T?%6] kSS KFN OPPGMFLOOMPB(=] kSS KFN OPPGMFLOO7:(/6] :6@s/)%.T$,T.92%C-/.%] ^^ T/)@&-.3/(6M6()@T$,:Information as of January 2009

28 Costs of Doing Business in Thailand

Year of Completion

Industrial Estate Location

Nearest Airport/ Seaport Distance (Km)

8/)-(<9,) A)@&-.3/(6 7-.(.% 2, 3

General Industrial Zone 2008

30/1 Moo 2,

Chetsadawithi Rd,

e9,< e(:I H&()5I 8(:&. 8(<9,) VPFFF

8&>(3)(C9&:/ 0/3',3.Y PV;()5<,< 1,3.Y OR

SARABURI

e(%)5<9,/ A)@&-.3/(6 7-.(.% 2, 5

General Industrial Zone 1990

134 Moo 1,

0@/3%<-(3) 4@I ;().(3.I e(%)5<9,/I 8(3(C&3/ 18100

8&>(3)(C9&:/ 0/3',3.Y LERJ(%: +9(C()5 1,3.Y ELF

Z,)5 e9(% A)@&-.3/(6 7-.(.% 1,

2, 3, 4

General Industrial Zone

1990

SL H,, LI Z,)5 e9(% Industrial Estate,

e9,<*(%I Z,)5 e9(%I 8(3(C&3/ LUEOF

X,) H&()5 0/3',3.Y SV;()5<,< 1,3.Y LFR

8AJ A)@&-.3/(6 J()@ K8(3(C&3/N 2, 3, 4

General Industrial Zone

Factories for Rent

111 Moo 7,

Z,)5 16( e%(@/ 4@I Z,)5 e9(%I 8(3(C&3/ 18140

X,) H&()5 0/3',3.Y RF;()5<,< 1,3.Y VF

SINGBURI

A)@3( A)@&-.3/(6 1(3< 2, 4

General Industrial Zone 2001

48 Moo 3,

D/59^(* Z,T OEI e:T LRFI A)C&3/I 8/)5C&3/ 16110

X,) H&()5 0/3',3.Y LEF;()5<,< 1,3.Y LRF

EASTERN REGION

CHACHOENGSAO

OFP A)@&-.3/(6 1(3< E 2, 3, 6

General Industrial Zone

Customs Free Zone

2008

2007

200 Moo 3,

19(),: 8(3(<(3:I Chachoengsao 24120

8&>(3)(C9&:/ 0/3',3.Y UFJ(%: +9(C()5 1,3.Y LFF

Costs of Doing Business in Thailand 29

Industrial Zone/ Available Area

(rai)*

Selling Price/ Maintenance Fee/

Water Fee**Contact Information

K19(-% EN500/ 285 PTO :Y UFFY M

+T0T8T 0--%. +,TI J.@TOFYL H,, EI +9%.-(@(^/.9/ 4@I e9,<<(:I H&()5I 8(:&. 8(<9,) VPFFF ?%6] kSS KFN OPPRMEEEE B(=] kSS KFN OPPRMEFEP7:(/6] -(6%-s-/)-(<9,)T$,:2%C-/.%] ^^ T-/)-(<9,)T$,:Information as of September 2008

443/ 121.6 0.95 m/ 700/ 12

A)@&-.3/(6 7-.(.% 0&.9,3/.* ," ?9(/6()@ KA70?NSLU Z/<9,) H(<<(-() 4@I H(<<(-()I 4(j(.9%^%%I ;()5<,< LFPFF?%6] kSS KFN EEROMFRSL %=.T PPPOB(=] kSS KFN EEREMEURS7:(/6] /%(.s/%(.T5,T.92%C-/.%] ^^ T/%(.T5,T.9Information as of January 2009

1,464/ 847.8 ETRMOTF :Y VFFY LE

?9(/M[%3(:/$ A)@&-.3* 1+J10th B6,,3I !6*:'/( ?9(/ ?,^%3IPPP 4(.$9(@('/-%< 4@I 8(:-%)),<I D&(/ e9^()5I ;()5<,< LFOEF?%6] kSS KFN EVGFMGUFFI EVGFMGUGGB(=] kSS KFN EVGFMGUUFML7:(/6] )</%s)<M/%T$,:I )</%s.5$/T$,T.92%C-/.%] ^^ T)<M/%T$,:I ^^ T.5$/T$,T.9Information as of January 2009

2,733/ 1,168

2 units/ 1 unit

2.5 m/ 1,150/ 10.50

ELF C(9.Y -WT :

D%:(3(j J()@ ` X%>%6,':%). 1+J18th B6,,3I hH ?,^%3I G 4(:<9(:9(%)5 4@I 8&()6&()5I ;()5<,< LFERF?%6] kSS KFN EVLGMGRRRB(=] kSS KFN EVLGMGRPSMV7:(/6] :(3<%./)5s9%:(3(jT$,:2%C-/.%] ^^ T9%:(3(jT$,:Information as of September 2008

665/ 310 1.8 m/ 700/ 9

A)@3( A)@&-.3/(6 1(3< +,TI J.@TLUVYL 4(j@(:3/ 4@I J&:'/)%%I 19(.9&:^()I ;()5<,< LFOOF ?%6] kSS KFN ESRLMGLPLME B(=] kSS KFN ESRLMGLPO7:(/6] /)@3(sC()5<,<$(C6%T$,:2%C-/.%] ^^ TC()5<,<$(C6%T$,:Y/)@3(Information as of September 2008

2,000/ 1,000

200/ 100

1.4 m/ 600/ 14

2 m/ 1,200/ 14

OFP A)@&-.3/(6 1(3< E +,TI J.@TEFF H,, OI 19(),: 8(3(<(3:I +9($9,%)5-(, EPLEF?%6] kSS KFN OUURMREEEB(=] kSS KFN OUURMREEO7:(/6] :(3<%./)5sOFP/'ET$,:2%C-/.%] ^^ TOFP/'ET$,:Information as of October 2008

30 Costs of Doing Business in Thailand

Year of Completion

Industrial Estate Location

Nearest Airport/ Seaport Distance (Km)

Gateway City Industrial Estate 1, 2, 3, 5

General Industrial Zone

A70? B3%% g,)%

1989

1989

e:T LF D/59^(* OOLI D&(-(:3,)5I Plaeng Yao,

Chachoengsao 24190

8&>(3)(C9&:/ 0/3',3.Y SRJ(%: +9(C()5 1,3.Y UR

T.F.D. Industrial Estate 1, 3

K&)@%3 $,)-.3&$./,)N

General Industrial Zone

A70? B3%% g,)%

Factories for Rent

2008

2008

2008

H,, RI ?9( 8(M()I ;()5'(<,)5I Chachoengsao 24180

8&>(3)(C9&:/ 0/3',3.Y OF;()5<,< 1,3.Y PO

Wellgrow Industrial Estate 1, 2

General Industrial Zone 2002

78 Moo 1,

;()5)(M?3(@ D/59^(* e:T OSI D,:-/)I ;()5'(<,)5I Chachoengsao 24180

CHONBURI

0:(.( Z(<,3) A)@&-.3/(6 Estate1, 2, 4

General Industrial Zone

Customs Free Zone

Factories for Rent

M

M

M

VFF H,, LI e6,)5.()3&I H&()5I +9,)C&3/ EFFFF

8&>(3)(C9&:/ 0/3',3.Y PEJ(%: +9(C()5 1,3.Y PS

D%:(3(j +9,)C&3/ A)@&-.3/(6 7-.(.% KD%:(3(j +A7N 1, 2, 3

General Industrial Zone

A70? B3%% g,)%

Factories for Rent

M

M

M

OOLYUMG H,, SI D/59^(* OOLI e:T GLMGEI ;,M2/) 8&CMX/-.3/$.I 83/3($9(I +9,)C&3/ EFEOF

8&>(3)(C9&:/ 0/3',3.Y URJ(%: +9(C()5 1,3.Y ER

J(%: +9(C()5 A)@&-.3/(6 Estate 1, 2, 3

General Industrial Zone

A70? B3%% g,)%

Factories for Rent

1993

M

M

49/19 Moo 5,

8&<9&:>/. 4@I ?&)5-&<6(I 83/3($9(I +9,)C&3/ EFEOF

8&>(3)(C9&:/ 0/3',3.Y LEFJ(%: +9(C()5 1,3.Y L

Z,)5C,) [(3@%) A)@&-.3/(6 Zone 4

A70? B3%% g,)%M

19/3 Moo 2, Pantong,

1().,)5I +9,)C&3/ EFLSF

Costs of Doing Business in Thailand 31

Industrial Zone/ Available Area

(rai)*

Selling Price/ Maintenance Fee/

Water Fee**Contact Information

3,208/ 1,250.6

435/ 198.8

2.4 m/ 700/ 13

2.6 m/ 700/ 13

HXr 1+JLE 0 B6,,3I +,6&:) ?,^%3I LGG 4(.$9(@('/-%< 4@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EOFEMEOUEB(=] kSS KFN EOFEMEPFFML7:(/6] /)",s5(.%^(*$/.*T)%. 2%C-/.%] ^^ T5(.%^(*$/.*T)%. Information as of January 2009

330/ 330

70/ 70

11/ 11

MY MY M

MY MY M

MY MY M

?9(/ B($.,3* X%>%6,':%). 1+J10th B6TI f+ e%>/) ?,^%3I ES Z(3(.9/^(.M4(.$9()(<(3/) 4@I n())(^(I 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN ESVSMPFOLMRB(=] kSS KFN ESVSMPFOGEmail: >/6(/s."@M"($.,3*T$,:2%C-/.%] ^^ T."@M"($.,3*T$,:

Information as of November 2008

2,545/ 59.9 7.5 m/ 700/ 16

Wellgrow Industries Co., Ltd.

VU H,, LI ;()5)(M?3(@ D/59^(* e:T OSI D,:-/)I ;()5'(<,)5I +9($9,%)5-(, EPLUF?%6] kSS KFN OURVMFFFLB(=] kSS KFN OURVMFFFEEmail: 2%66[3, TLs/%(.T5,T.9Information as of January 2009

9,394/ 1,947.4

500/ 500

53 units/ 10 units

4.5 m/ 700/ 14.50

5 m/ 900/ 14.50

ELFMEEF C(9.Y -WT :

0:(.( +,3',3(./,) 1+JVFF H,, LI e6,)5 ?(:3&I H&()5I +9,)C&3/ EFFFF?%6] kSS KFN OUELMOFFVB(=] kSS KFN OUELMOVFF7:(/6] j&.9(:(-s(:(.(T$,:2%C-/.%] ^^ T(:(.(T$,:Information as of January 2009

2,086/ 289.7

466/ 289.6

U &)/.-Y M

1.95 m/ 900/ 20.14

1.98 m/ 900/ 20.14

M

D%:(3(j J()@ ` X%>%6,':%). 1+J18th B6,,3I hH ?,^%3I G 4(:<9(:9(%)5 4@I 8&()6&()5I ;()5<,< LFERF?%6] kSS KFN EVLGMGRRRB(=] kSS KFN EVLGMGRPSMV7:(/6] :(3<%./)5s9%:(3(jT$,:2%C-/.%] ^^ T9%:(3(jT$,:Information as of January 2009

LIUEPY M

GVGY M

LPFY M

Rental Price

0.15 m/ 1,000/ 17.50

0.18 m/1,200/ 17.50

LOPl PFS C(9.Y-WT :

A)@&-.3/(6 7-.(.% 0&.9,3/.* ," ?9(/6()@ KA70?NPGYLG H,, R ?,,)5-&<9(I 83/3($9(I +9,)C&3/ EFEOF?%6] kSS KFN OUPGMFGPEMS B(=] kSS KFN OUPGMFGPF7:(/6] J(%:+9(;()5TLs/%(.T5,T.9 2%C-/.%] ^^ T/%(.T5,T.9 Information as of January 2009

EPFY M LTU :Y MY EE

Z,)5C,) [(3@%) A)@&-.3/(6 g,)%LEFF ;()5)(M?3(@ 4@I eHT ERI ;()5)(I ;()5<,< LFESF?%6] kSS KFN EOGUMFFEV B(=] kSS KFN EOGGMEPSGInformation as of November 2008

32 Costs of Doing Business in Thailand

Year of Completion

Industrial Estate Location

Nearest Airport/ Seaport Distance (Km)

1().9,)5 e(-%: A)@&-.3/(6 Estate

General Industrial Zone

2010

H(C',)5I 1().,)5I +9,)C&3/ EFLSF

8&>(3)(C9&:/ 0/3',3.Y PF

Pinthong Industrial Estate

KJ(%: +9(C()5N 1, 2, 3, 4

General Industrial Zone

Factories for Rent

2005

2008

150 Moo 9,

Z,)5 e9(:I 83/3($9(I +9,)C&3/ EFLLF

8&>(3)(C9&:/ 0/3',3.Y VFJ(%: +9(C()5 1,3.Y LP

8(9( [3,&' A)@&-.3/(6 1(3< Sriracha 2

General Industrial Zone

Factories for Rent

1977

1990

GGG H,, LLI Z,)<9(3:I 83/3($9(I +9,)C&3/ EFEOF

PRACHINBURI

OFP A)@&-.3/(6 1(3< 2, 4, 6

General Industrial Zone

Factories for Rent

M

M

106 Moo 7, Thatoom,

83/:(9('9,.%I 13($9/)C&3/ ERLPF

8&>(3)(C9&:/ 0/3',3.Y LLFJ(%: +9(C()5 1,3.Y LOF

;,3M?9,)5 A)@&-.3/(6 g,)% 2, 4

General Industrial Zone 2008

69 Moo 4,

Nongsung Rd,

;,3M?9,)5I e(C/)C&3/I 13($9/)C&3/ ERLLF

e(C/)C&3/ A)@&-.3/(6 g,)% 2, 4

General Industrial Zone M

444 Moo 9,

e(C/)C&3/Me,3(. 4@TIe:TLEI Z,)5</I e(C/)C&3/I 13($9/)C&3/ 25110

8&>(3)(C9&:/ 0/3',3.Y LERJ(%: +9(C()5 1,3.Y LVF

8(9( [3,&' A)@&-.3/(6 1(3< e(C/)C&3/ 2

General Industrial Zone

Factories for Rent

1991

M

1 Moo 5, Nonsi,

e(C/)C&3/I 13($9/)C&3/ 25110

Costs of Doing Business in Thailand 33

Industrial Zone/ Available Area

(rai)*

Selling Price/ Maintenance Fee/

Water Fee**Contact Information

UFFY M O :Y MY M

1().9,)5 e(-%: +,TI J.@TPLYU 8,/ Z,< e9%.I 4(:( O 4@I +9,)5MZ,)-%%I n())(^(I ;()5<,< LFLEF?%6] kSS KFN EEGPMSEGLMU %=.T OVRkSS KFN ESULMPFUVB(=] kSS KFN ESULMVLEV7:(/6] 8&'()%%T1/:'(36(/s<%5T$,T.9 Information as of November 2008

490/ 130

EF &)/.-Y M

2.4 m/ 1,000/ 20

LPF C(9.Y -WT :

Pinthong Industrial Estate

LRF H,, G Z,)5 e9(:I 83/3($9(I +9,)C&3/ EFLLF?%6] kSS KFN OUOPMVFFLMOB(=] kSS KFN OUOPMVFFR7:(/6] '/).9,)5s'/'%-.(.%T$,:2%C-/.%] ^^ T'/'%-.(.%T$,:Information as of August 2008

960/ 200

49 units/ 4 units

R :Y PUFY LFMLR

LRF KC(9.Y -WT :N

8(9( 1(.9()( A).%3MD,6@/)5 1J+The Industrial Business Center on the East Coast 999

H,, LLI Z,)<9(3:I 83/3($9(I +9,)C&3/ EFEOF?%6] kSS KFN OUPUMFPPPB(=] kSS KFN OUPUMFRFR7:(/6] (:'9,6s-'/T$,T.92%C-/.%] ^^ T-'/T$,T.9Information as of November 2008

10,000/ 4,000

12 units/ 8 units

LTRMLTV :Y SFFY LETRFMEOTRF

LRFMLSF C(9.Y -WT :T

OFP A)@&-.3/(6 1(3<LFS H,, V ?9(.,,:I 83/:(9('9&.I 13($9/)C&3/ ERLPF?%6] kSS KFN OVEFMUPLGB(=] kSS KFN OVEFMUUUPI ESRGMGPUUEmail: -(6%-sOFP/)@&-.3/(6'(3T$,:2%C-/.%] ^^ TOFP/)@&-.3/(6'(3<T$,:Information as of October 2008

1,440/ 978 FTSME :Y PFFY LF

;,3M?9,)5 A)@&-.3/(6 g,)% +,TI J.@TLPVYEOR ;(3,:3($9($9,)()%% 4@I ;()5<,<MZ,/I ;()5<,< LFVFF?%6] kSS KFN EPOPMPOOOI EUURMUUULB(=] kSS KFN EPOOMFSLUI EPORMPFLVInformation as of August 2008

4,000/ 786.14 LTLGMLTOG :Y RFFY GTR

e(C/)C&3/ A)@&-.3/(6 g,)% J/:/.%@21st Floor, Sinsathorn Building

VVYUP e3&)5.9,)C&3/ 4@I e6,)5-()I ;()5<,< LFSFF?%6] kSS KFN EPPFMFGFFMOB(=_ kSS KFN EPPFMFGFP7:(/6] <(C/)sj/M)%.T$,:2%C-/.%] ^^ T<(C/)C&3/T$,:Information as of September 2008

1,096/ 765

42 units/ 33 units

E :Y PUFY LFMLR

LFF KC(9.Y -WT :N

8(9( 1(.9()( A).%3MD,6@/)5 1J+e%* ., A)@,$9/)( L H,, R Z,)-/I e(C/)C&3/I 13($9/)C&3/ ERLLF ?%6] kSS KFN OVEFMREFPMRB(=] kSS KFN OVEFMREFE7:(/6] (:'9,6s-'/T$,T.92%C-/.%] ^^ T-'/T$,T.9Information as of November 2008

34 Costs of Doing Business in Thailand

Year of Completion

Industrial Estate Location

Nearest Airport/ Seaport Distance (Km)

RAYONG

0:(.( +/.* A)@&-.3/(6 7-.(.% 1,

2, 4

General Industrial Zone

Customs Free Zone

1999

M

D/59^(* OOLI e:T GRI H('*()5',3)I 16&(<@(%)5I Rayong 20230

8&>(3)(C9&:/ 0/3',3.Y GGJ(%: +9(C()5 1,3.Y EV

0-/( A)@&-.3/(6 7-.(.% 1, 2

General Industrial Zone 2004

9 Moo 2,

8&<9&:>/. 4@I Banchang,

Rayong 21130

8&>(3)(C9&:/ 0/3',3.Y LRF

7(-.%3) 8%(C,(3@ A)@&-.3/(6 7-.(.% K78A7N K4(*,)5N 1, 2, 3, 6

General Industrial Zone

Customs Free Zone

Factories for Rent

M

112 Moo 4,

D/59^(* OOLI e:T GLTRI 16&(< X(%)5I 16&(< X(%)5I Rayong 21140

8&>(3)(C9&:/ 0/3',3.Y GEJ(%: +9(C()5 1,3.Y OF

[TeT J()@ A)@&-.3/(6 1(3< 2, 4

General Industrial Zone M

LLG H,, PI 16&(<@(%)5M2()5.('/)M8('()-%% 4@I 16&(<@(%)5I 4(*,)5 21140

J(%: +9(C()5 1,3.Y OR

D%:(3(j 7(-.%3) A)@&-.3/(6 7-.(.% KH(' ?( 19&.N KD%:(3(j 7A7N 1, 2, 3

General Industrial Zone

M

LU 1(<,3) 8,)5<3,93(j Rd,

D&(* 1,)5I H&()5IRayong 21150

8&>(3)(C9&:/ 0/3',3.Y LOFJ(%: +9(C()5 1,3.Y RR

H('.('9&. 1,3.Y E

D%:(3(j 7(-.%3) 8%(C,(3@ A)@&-.3/(6 7-.(.% KD%:(3(j 78A7N 1, 2, 3, 6

General Industrial Zone M

+Y! D%:(3(j J()@ 0)@ X%>%6,':%). 1+J

18th B6,,3I hH ?,^%3I G 4(:<9(:9(%)5 4@I 8&()6&()5I ;()5<,< 10250

8&>(3)(C9&:/ 0/3',3.Y UVJ(%: +9(C()5 1,3.Y EV

H(' ?( 19&. A)@&-.3/(6 7-.(.% 4,5

General Industrial Zone

1989

LI AML 4@TI H(' ?( 19&.I H&()5I Rayong 21150

X,) H&()5 0/3',3.Y LEFH('.('9&. 1,3.Y L

Costs of Doing Business in Thailand 35

Industrial Zone/ Available Area

(rai)*

Selling Price/ Maintenance Fee/

Water Fee**Contact Information

4,767/ 1,804.4

500/ 250

2.3 m/ 700/ 14

2.6 m/ 900/ 14

0:(.( +/.* +,:'()* J/:/.%@V H,, O ;,^/)I 83/3($9(I +9,)C&3/ EFEOF?%6] kSS KFN OUOPMSFFVB(=] kSS KFN OUOPMRVVL7:(/6] j&.9(:(-s(:(:.(T$,: 2%C-/.%] www.amata.com

Information as of January 2009

2,591/ 1,741.3 5 m/ 1,050/ 12.50

0-/( A)@&-.3/(6 7-.(.% +,TI J.@T0-/( 8%3:</j ?,^%3I PG 8,/ 1/'(.I 8/6,: 4@I ;()5<,< LFRFF ?%6] kSS KFN EEOLMRUFFI EEOLMRGFFB(=] kSS KFN EEOLMRGOO7:(/6] (-/(/%EFFPs*(9,,T$,:Information as of January 2009

5,417/ 56.9

OGFY M

77 units/18 units

2.6 m/ 1,000/ 20.14

2.6 m/ 1,000/ 20.14

LGFMELF C(9.Y -WT :

D%:(3(j J()@ ` X%>%6,':%). 1+J18th B6,,3I hH ?,^%3I G 4(:<9(:9(%)5 4@I 8&()6&()5I ;()5<,< LFERF?%6] kSS KFN EVLGMGRRRB(=] kSS KFN EVLGMGRPSMV7:(/6] :(3<%./)5s9%:(3(jT$,:2%C-/.%] www.hemaraj.com

Information as of January 2009

644/ 202 ElETO :Y UFFY M

[Te J()@ A)@&-.3/(6 1(3<LEG 4(:( Ar 4@I D&(* e^()5I ;()5<,< LFOLF?%6] kSS KFN ESPOMFULEMLOB(=] kSS KFN EEPVMVGEP7:(/6] 5<t6()@s9,.:(/6T$,:Information as of November 2008

2,648/ 271.33 4.5 m/ 1,000/ 20.14

D%:(3(j J()@ ` X%>%6,':%). 1+J18th B6,,3I hH ?,^%3I G 4(:<9(:9(%)5 4@I 8&()6&()5I ;()5<,< LFERF?%6] kSS KFN EVLGMGRRRB(=] kSS KFN EVLGMGRPSMV7:(/6] :(3<%./)5s9%:(3(jT$,:2%C-/.%] ^^ T9%:(3(jT$,:Information as of January 2009

2,839/ 1,657.31 2.5 m/ 1,000/ 20

D%:(3(j J()@ ` X%>%6,':%). 1+J18th B6,,3I hH ?,^%3I G 4(:<9(:9(%)5 4@I 8&()6&()5I ;()5<,< LFERF?%6] kSS KFN EVLGMGRRRB(=] kSS KFN EVLGMGRPSMV7:(/6] :(3<%./)5s9%:(3(jT$,:2%C-/.%] ^^ T9%:(3(jT$,:Information as of January 2009

VIFGEY M 0.17 m/ 1,100/ 16

H(' ?( 19&. A)@&-.3/(6 7-.(.%?%6] kSS KFN OUSUMOGOFB(=] kSS KFN OUSUMOGPLEmail: :('.('9&.TLs/%(.T5,T.92%C-/.%] ^^ T:.'/%T$,:Information as of January 2009

36 Costs of Doing Business in Thailand

Year of Completion

Industrial Estate Location

Nearest Airport/ Seaport Distance (Km)

Padaeng Industrial Estate 1

General Industrial Zone 1995

15 Padaeng Rd,

H(C.('9&.I H&()5I Rayong 21150

8&>(3)(C9&:/ 0/3',3.Y LPRH('.('9&. 1,3.Y O

Rayong Industrial Land

K4(*,)5 AJN 2, 3, 4

General Industrial Zone M

222 Moo 11,

;() e9(/MZ,)5 J( J,< 4@,

;() e9(/I 4(*,)5 ELLEF

8&>(3)(C9&:/ 0/3',3.Y LOFH('.('9&. 1,3.Y EE

4,j()( A)@&-.3/(6 1(3<I 4(*,)5 2, 4, 6

General Industrial Zone

Factories for Rent

1996

M

3/7 Moo 2,

Nhong Bua,

;() e9(/ 4@I ;() e9(/I 4(*,)5 ELLEF

8&>(3)(C9&:/ 0/3',3.Y LFFH('.('9&. 1,3.Y OE

8/(: 7(-.%3) A)@&-.3/(6 1(3< 2

General Industrial Zone 1993

60 Moo 3,

H(C*()5',3)I 16&(<@(%)5I 4(*,)5 21140

881 A)@&-.3/(6 1(3< 4(*,)5 2

General Industrial Zone 1996

33/9 Moo 5,

D/59^(* OLPOI Z,)56(6,<I ;()<9(/I Rayong 21120

NORTHEASTERN REGION

KHON KAEN

e9,) e(%) 8:(66 A)@&-.3/(6 Estate 5

General Industrial Zone

Factories for Rent

1999

1999

US H/.3('(' 4@I H&()5 e9,) e(%)I e9,) e(%) PFFFF

e9,) e(%) 0/3',3.Y ELJ(%: +9(C()5 1,3.Y RFF

Costs of Doing Business in Thailand 37

Industrial Zone/ Available Area

(rai)*

Selling Price/ Maintenance Fee/

Water Fee**Contact Information

497/ 6.33 MY GFFY LG

Padaeng Industrial PCL

26thMEVth Floor, CTI Tower,

LGLYLUMER 4(.$9(@('9/-%< 4@I e96,)5 ?,%/ I ;()5<,< LFLLFI ?9(/6()@

?%6] kSS KFN ESGRMGPGG

B(=] kSS KFN ESGRMGPGR7:(/6] /)",s'(@(%)5T$,T.9 2%C-/.%] ^^ T'(@(%)5T$,:I ^^ T'(@(%)5T$,T.9 Information as of January 2009

1,256/ 421.29 MY LILFFY LRTRF

D%:(3(j J()@ ` X%>%6,':%). 1+J18th B6,,3I hH ?,^%3I G 4(:<9(:9(%)5 4@I 8&()6&()5I ;()5<,< LFERF?%6] kSS KFN EVLGMGRRRB(=] kSS KFN EVLGMGRPSMV7:(/6] :(3<%./)5s9%:(3(jT$,:2%C-/.%] ^^ T9%:(3(jT$,:Information as of January 2009

2,134/ 445

1 unit/ 1 unit

2 m/ 800/ 14

LRF C(9.Y -WT :

4,j()( A)@&-.3/(6 1(3< 1+J11th B6,,3I 8/),M?9(/ ?,^%3IOEYOE 8&<9&:>/. EL 4@I K0-,<%NI e6,)5.,%* Z&(I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EERGMEPFFMOB(=] kSS KFN EERGMEOGP7:(/6] 3,j()(s3,j()(T$,:2%C-/.%] ^^ T3,j()(T$,:Information as of October 2008

1,376/ 199 2.5 m/ 900/ 16

8/(: 7(-.%3) A)@&-.3/(6 1(3< +,TI J.@TSF H,, OI H(C*()5',3)I 16&(<@(%)5I 4(*,)5 ELLPF?%6] kSS KFN OUUGMLLRLMOB(=] kSS KFN OUUGMLLRFEmail: -/(:%(-.%3)s-3/$9(3,%)T$,:Information as of November 2008

2,100/ 560 MY MY GTER

8&<9&:>/. A).%3 X%>%6,':%). +,TI J.@TRRR 8&<9&:>/. SOI e6,)5.,)MZ&(I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EOULMUVESMGB(=] kSS KFN EOULMUVOFInformation as of August 2008

1.2/ 1.2

20 units/ 20 units

MY MY LSTRF

ER C(9.Y -WT :

A)@&-.3/(6 7-.(.% 0&.9,3/.* ," ?9(/6()@ KA70?NSYU Z/<9,) H(<<(-() 4@I H(<<(-()I 4(j(.9%>%%I ;()5<,< LFPFF?%6] kSS KFN EEROMFRSL %=.T PPPOB(=] kSS KFN EEREMEURSEmail: /%(.s/%(.T5,T.92%C-/.%] ^^ T/%(.T5,T.9Information as of October 2008

38 Costs of Doing Business in Thailand

Year of Completion

Industrial Estate Location

Nearest Airport/ Seaport Distance (Km)

NAKHON RATCHASIMA

Z(>()(<,3) A)@&-.3/(6 g,)% 2,

3, 4, 6

General Industrial Zone

2004

999 Moo 1,

H/..3('9(' 4@I Z(<6()5I Soongnuen,

Z(<9,) 4(.$9(-/:( 30380

8&>(3)(C9&:/ 0/3',3.Y ESOJ(%: +9(C()5 1,3.Y EVO

Suranaree Industrial Zone 2

General Industrial Zone 1996

149 Moo 3,

4(.$9(-/:(M+9,<$9(/ 4@I H&()5I Z(<9,) 4(.$9(-/:( 30000

J(%: +9(C()5 1,3.Y OLF

NORTHERN REGION

LUMPHUN

Northern Region Industrial

Estate 4

General Industrial Zone

A70? B3%% g,)%

1985

1988

SF H,, PI ;()<6()5I H&()5I J&:'9&) RLFFF

+9/()5:(/ 0/3',3.Y OF

8(9( [3,&' A)@&-.3/(6 1(3< J&:'9&) 2

General Industrial Zone

Factories for Rent

1991

2001

LUG H,, LRI 1(-(<I H&()5I J&:'9&) RLFFF

PHICHIT

Northern Region Industrial

7-.(.% K19/$9/.N 2, 4, 5

General Industrial Zone

A70? B3%% g,)%

+,::%3$/(6 03%(

Factories for Rent

1997

2001

1997

2008

79 Moo 1,

Nhong Lum,

2($9/3(C(3(:/I 19/$9/. 66220

1/.-()&6,< 0/3',3.Y OF;()5<,< 1,3.Y OPO

J(%: +9(C()5 1,3.Y PSV

Costs of Doing Business in Thailand 39

Industrial Zone/ Available Area

(rai)*

Selling Price/ Maintenance Fee/

Water Fee**Contact Information

2,000/ 1,860 1.45 m/ 600/ 18.30

Z(>( Z(<,3) 1+JGGG H,, LOI 19(9,6*,.9/) 4@I e6,)5 LI e6,)56&()5I Pathumthani 12120

?%6] kSS KFN EREGMELVEB(=] kSS KFN EREGMELVL7:(/6] -(6%-s)(>()(<,3)T$,T.92%C-/.%] ^^ T)(>()(<,3)T$,T.9Information as of October 2008

3,000/ 1,300 LTEMLTR :Y LRFY G

Suranaree Industrial Zone

OLGYUMG Q/C9(>(@%% 4()5-/. 4@I 8(:-%))(/I 19(*(.9(/I ;()5<,< LFLSF?%6] kSS KFN EEVLMPVLEMPB(=] kSS KFN ESLSMLESU7:(/6] /)",$%).%3s-&3()(3%%T$,:2%C-/.%] ^^ T-&3()(3%%T$,:Information as of October 2008

ORUY M

UFRY M

MY UFFY LP

MY LIFFFY LP

A)@&-.3/(6 7-.(.% 0&.9,3/.* ," ?9(/6()@ KA70?NSF H,, P ;()<6()5I H&()5I J&:'9&) RLFFF?%6] kSS KFN RORUMLFSLB(=] kSS KFN RORUMLFSF7:(/6] ),3.9%3)TLs/%(.T5,T.92%C-/.%] ^^ T),3.9)/<,:T5,T.9Information as of September 2008

840/ 588

7 units/ 5 units

O :Y PUFY LFMLR

LFF KC(9.Y-WT :TN

8(9( 1(..9()( A).%3MD,6@/)5 1+JThe Industrial Business Center of Lanna 189

H,, LRI 1(-(<I H&()5I J&:'9&) RLFFF?%6] kSS KFN RORUMPFVEMR B(=] kSS KFN RORUMPFUF7:(/6] (:'9,6s-'/T$,T.92%C-/.%] ^^ T-'/T$,T.9Information as of November 2008

366/ 122.5

333/ 324.46

40/ 35

3 units/ 3 units

K4%).(6 '3/$%-N45,650/ 58/ 15

41,500/ 75/ 15

91,300/ 58/ 15

M

A)@&-.3/(6 7-.(.% 0&.9,3/.* ," ?9(/6()@ KA70?NVG H,, LI Z9,)5 J&:I 2($9/3(C(3(:/I 19/$9/. SSEEF?%6] kSS KFN RSSGMELGLMEB(=] kSS KFN RSSGMELGO7:(/6] '9/$9/.TLs/%(.T5,T.92%C-/.%] ^^ T'9/$9/.M/%T5,T.9Information as of January 2009

40 Costs of Doing Business in Thailand

Year of Completion

Industrial Estate Location

Nearest Airport/ Seaport Distance (Km)

SOUTHERN REGION

PATTANI

D(6(6 B,,@ A)@&-.3/(6 7-.(.%K&)@%3 $,)-.3&$./,)N

General Industrial Estate M

Fattoni Industry Co., Ltd.

400/ 26 Moo 4,

Rusamilae, Pattani

94000

?%6] kSS KFN VOOLMGEEFMLB(=] kSS KFN VOOLMGEEL

SONGKHLA

Southern Industrial Estate

8,)5<96( 13,>/)$% 5

General Industrial Zone

A70? B3%% g,)%

1999

1999

9/6 Moo 4, Chalung,

D(.*(/I 8,)5<96( GFLLFD(. n(/ 0/3',3.Y LS

8,)5<96( D(3C,3Y PV

MOVIE TOWN

e().()( H,>/% ?,^) KEFFEN Co., Ltd. 2

General Industrial Zone 2010

111/1 Moo 2,

8(6(*(M;()5'(-/ 4@I e6,)5M*,)5I Phuttamonthon,

Z(<9,)'(.9,: VOLVF

8&>(3)(C9&:/ 0/3',3.Y LLF;()5<,< 1,3.Y GF

SCIENCE PARK

?9(/6()@ 8$/%)$% 1(3< 2

General Industrial Zone

50%

+,:'6%.%@0),.9%3 RFc

in 2010

111 Phaholyothin Rd,

e6,)5 LI e6,)56&()5I Pathumthani 12120

Z,.% L] \ L 3(/ qFTP ($3%- ,3 L 9%$.($3% q STER 3(/ \\ 8%66/)5 '3/$% /) C(9. '%3 3(/I :(/).%)()$% "%% /) C(9. '%3 3(/ '%3 :,).9I ^(.%3 "%% /) C(9. '%3 $&C/$ :%.%3

Note 2:

1 f,/). >%).&3% ^/.9 A70?2 13,:,.%@ C* .9% ;!A3 H%:C%3 ," .9% ?9(/ A)@&-.3/(6 7-.(.% 0--,$/(./,)4 h)@%3 .9% H/)/-.3* ," A)@&-.3*5 X%>%6,'%@ C* .9% A)@&-.3/(6 7-.(.% 0&.9,3/.* ," ?9(/6()@6 h)@%3 .9% +&-.,:- X%'(3.:%).

Costs of Doing Business in Thailand 41

Industrial Zone/ Available Area

(rai)*

Selling Price/ Maintenance Fee/

Water Fee**Contact Information

94/ 94 MY M

A)@&-.3/(6 7-.(.% 0&.9,3/.* ," ?9(/6()@ KA70?NSLU Z/<,: H(<<(-,) 4@I 4(.$9(.(%^%%I ;()5<,< LFPFF?%6] kSS KFN EEROMFRSLB(=] kSS KFN EEROMPFUSI EEROMEGSR7:(/6] /%(.s/%(.T5,T.92%C-/.%] ^^ T/%(.T5,T.9Information as of January 2009

1,222/ 157.6

114/ 40

1.4 m/ 800/ 14

K4%).(6 13/$%N76,000/ 1,000/ 14

A)@&-.3/(6 7-.(.% 0&.9,3/.* ," ?9(/6()@ KA70?NGYS H,, P +9(6&)5I D(. n(/I 8,)5<96( GFLLF?%6] kSS KFN VPEFMSFOEMOB(=] kSS KFN VPEFMSFGS7:(/6] -,&.9%3)TLs/%(.T5,T.92%C-/.%] ^^ T-,&.9%3)M/%(.T$,:Information as of January 2009

285/ 100 L :Y M Y M

e().()( [3,&' 1+JOOOYO 4(.$9(@()/>%j 8,/ LGI 13($9(Mh.9/. 4@I D&(* e^()5I ;()5<,< LFOEF?%6] kSS KFN EEVRMFFPS %=.T PPEB(=] kSS KFN ESGLMVFEE7:(/6] /)",s<().()(T$,T.92%C-/.%] ^^ T<().()(T$,: Information as of November 2008

200/ 166

K4%).(6 13/$%NEFF C(9.Y -WT :Y MY OTER

Z(./,)(6 8$/%)$% ()@ ?%$9),6,5* X%>%6,':%). 05%)$*Innovation Cluster 1 Building,

LOL 19(9,6*,.9/) 4@I e6,)5 LI e6,)56&()5I Pathumthani 12120

?%6] kSS KFN ERSPMVEEEB(=] kSS KFN ERSPMVEFL7:(/6] .-'M:<.s.:$T)-.@(T,3T.92%C-/.%] ^^ T-$/%)$%'(3<T,3T.9Information as of October 2008

42 Costs of Doing Business in Thailand

Misc. Costs and Informations

0'(3.:%). 4%).(6- K'%3 -W&(3% :%.%3 '%3 :,).9NLocation Silom/Sathorn Central Lumpini Sukhumvit

Standard apartment Baht US$ Baht US$ Baht US$

[3(@% 0 479 14.01 404 11.82 443 12.96

Grade B 366 10.71 368 10.76 337 9.86

Serviced apartment

Studio 1,742 50.96 1,668 48.79 1,669 48.82

L C%@3,,: 1,257 36.77 1,444 42.24 1,360 39.78

E C%@3,,:- 1,137 33.26 1,293 37.82 1,141 33.38

Z,.%] [3(@% 0 /)@/$(.%- -&'%3/,3 '3%:/-%-I [3(@% ; -,:%^9(. 6%-- -,T H,-. -%3>/$%@ ('(3.:%).- '3,>/@% @(/6* :(/@ -%3>/$%-I 3,,: -%3>/$%I 6(&)@3*I #.)%-- $%).%3I -^/::/)5 ',,6I %.$T

0>%3(5% -/d% ," &)/.- /- (- ",66,^-] 8.&@/,ML C%@3,,: UR -WT :E C%@3,,:- LRV -WT :O C%@3,,:- EPR -WT :P C%@3,,:- OGR -WT :

8,&3$%] +; 4/$9(3@ 766/-I aOI EFFU2%C-/.%] ^^ T$C3%T$,T.9

1%3-,)(6 +(3% K'%3 *%(3NTable of Annual Subscriptions (includes tax & stamp duty)

Sapphire package Emerald package

Age (for inpatient care) Baht US$ Baht US$

OLMOR 7,560 221.15 19,005 555.94

OSMPF 8,503 248.73 21,376 625.29

PLMPR 9,577 280.15 24,077 704.30

PSMRF 10,917 319.34 27,444 802.79

!&.'(./%). +6(--/$ 400 11.70 1,000 29.25

8,&3$%] ;h10 D%(6.9 A)-&3()$% K?9(/6()@N J.@T !$.,C%3 EFFUT2%C-/.%] ^^ TC&'(.9(/6()@T$,:

0&.,:,C/6% +,-.-Car Purchase (total) Baht US$

H/.-&C/-9/ J()$%3 LTS 87/ +Q? 792,000 23,167.65

D,)@( f(dd 8Q 0? K08N 694,000 20,300.95

?,*,.( +(:3* OTR a 0Y? 2,870,000 83,953.48

BMW 3 Series 325i 3,300,000 96,531.87

Car Lease (12-23 month contract (per month))

?,*,.( +,3,66( 06./- [ 8%@() LTS 0&., 0;8 0Y; 39,680 1,160.72

D,)@( Z%^ +/>/$ 8 8%@() LTU 0&., 0;8 0Y; 47,780 1,397.66

D,)@( 0$$,3@ 7T ETF 0&., 0;8 0Y; 53,630 1,568.79

Car Rental* (per day)

Costs of Doing Business in Thailand 43

7$,),:* $(3 KD,)@( f(ddN 1,006 29.43

+,:'($. $(3 K?,*,.( 06./- LTS [N 1,161 33.96

A).%3:%@/(.% $(3 KD,)@( +/>/$ LTU 8N 2,381 69.65

13%:/&: $(3 K?,*,.( +(:3* ETF [N 2,257 66.02

\A)-&3()$% /- 3%W&/3%@ (. EFF C(9. '%3 @(*TZ,.%] 13/$%- @, ),. /)$6&@% Q0?T8,&3$%] ;&@5%. +(3 4%).(6 ` ?9(/ +(3I (- ," !$.,C%3 EFFU 2%C-/.%] ^^ TC&@5%.T$,T.9 ` ^^ T.9(/$(3T$,:

H,>/% ?9%(.%3- K'%3 ./$<%.NCinema Baht US$

EGV Gold Class PFFMSFF LLTVFMLVTRR

7[Q D,)%*:,,) +9(/3 LEFMLRF OTRLMPTOG

EGV Regular Seat UFMLEF ETOPMOTRL

H(j,3 7:'%3,3 +6(-- RFFMSFF LPTSOMLVTRR

H(j,3 D,)%*:,,) 8%(. LEFMLRF OTRLMPTOG

Major Normal Seat LFFMLEF ETGOMOTRL

H(j,3 !'%3( +9(/3 PFFMRFF LLTVFMLPTSO

SF Cinema Balcony 220 6.44

8B +/)%:( J(d* +9(/3 600 17.55

SF Cinema First Class RFFMVFF LPTSOMEFTPU

SF Cinema Normal Seat LEFMLPF OTRLMPTLF

SF Cinema Sofa EFFMERF RTURMVTOL

8,&3$%] ?%6%'9,)% -&3>%*I (- ," !$.,C%3 EFFU

International School Fees

K0$(@%:/$ n%(3 EFFUMEFFGNBangkok Patana School (www.patana.ac.th) Baht US$

Entrance fee 250,000 7,313

+('/.(6 (--%--:%). $%3./#$(.% K3%"&)@(C6%N 400,000 11,701

?&/./,) n%(3 OMS 452,631 13,240

?3()-',3.(./,) "%% SVISUFMVSIRFF LIGUFMEIEOU

Harrow International School (www.harrowschool.ac.th) Baht US$

Entrance fee 150,000 4,388

4%"&)@(C6% @%',-/. 7,500 219

?&/./,) n%(3 OMS 528,860 15,470

?3()-',3.(./,) "%% REIEFFM UVIRSF LIREVMEIRSL

International School Bangkok (www.isb.ac.th) Baht US$

0))&(6 "%% 20,000 585

4%5/-.3(./,) K),)M3%"&)@(C6%N 240,000 7,020

?&/./,) n%(3 SMU 649,000 18,985

?3()-',3.(./,) "%% RGIFFFMUSIRFF LIVESMEIROF

44 Costs of Doing Business in Thailand

The New International School of Thailand (NIST) (www.nist.ac.th)

Baht US$

Registration fee 260,000 7,606

X%',-/. ",3 $(:'&- @%>%6,':%). K3%"&)@(C6%N 335,000 9,799

?&/./,) n%(3 EMS 457,800 13,392

?3()-',3.(./,) "%% RSIPEFMSVIOPF LISRFMLIGVF

;()< D,6/@(*- ",3 EFFGf()&(3* L ?9&3-@(*I Z%^ n%(3m- X(*

f()&(3* E B3/@(*I Z%^ n%(3m- X(*kL

B%C3&(3* G H,)@(*I H(<9( ;&$9( X(*

0'3/6 S H,)@(*I +9(<3/ X(* K8&C-./.&./,) @(*N

0'3/6 LO H,)@(*I 8,)5<3() B%-./>(6

0'3/6 LP ?&%-@(*I 8,)5<3() B%-./>(6

0'3/6 LR 2%@)%-@(*I 8,)5<3() B%-./>(6

May 1 B3/@(*I Z(./,)(6 J(C,&3 X(*

May 5 Tuesday, Coronation Day

May 8 B3/@(*I 2/-(<9( ;&$9( X(*

f&6* L 2%@)%-@(*I D(6" n%(3 +6,-/)5 X(*

f&6* V ?&%-@(*I 0-(3)9( ;&$9( X(*

0&5&-. LE 2%@)%-@(*I DTHT .9% a&%%)m- ;/3.9@(*

!$.,C%3 EO B3/@(*I +9&6(6,)5<,3) X(*

X%$%:C%3 V H,)@(*I DTHT .9% e/)5m- ;/3.9@(* K8&C-./.&./,) X(*N

X%$%:C%3 LF Thursday, Constitution Day

X%$%:C%3 OL ?9&3-@(*I Z%^ n%(3m- 7>%

8,&3$%] ;()< ," ?9(/6()@I Z,>%:C%3 EFFU 2%C-/.%] ^^ TC,.T,3T.9

+6&C H%:C%3-9/'-Social Clubs Baht US$

British Club (www.britishclubbangkok.org) *

Ordinary and Associate Members1

B(:/6* :%:C%3-9/' K,>%3 OF *%(3- ," (5%N 72,000 2,106

Monthly 2,040 60

8/)56% :%:C%3-9/' K,>%3 OF *%(3- ," (5%N 58,000 1,697

Monthly 1,660 49

Non-voting and Associate Members (short stays)1, 2

B(:/6* :%:C%3-9/' K,>%3 OF *%(3- ," (5%N 12,000 351

Monthly 2,040 60

8/)56% :%:C%3-9/' K,>%3 OF *%(3- ," (5%N 10,800 316

Monthly 830 24

Costs of Doing Business in Thailand 45

Social Clubs Baht US$

Country Members1

Family / Single 22,000 644

Monthly 618 18

@!+%5+#A%()#A,B33#'444"*!+%5++%()+,B3"+768

8.(3.&' K8/)56%N 95,000 2,779

Royal Bangkok Sports Club (www.rbsc.org)

J(@/%-m 13/>/6%5%- 814,725 23,832

8/)56%- H%:C%3-9/'4 1,085,435 31,751

Siam Society (www.siam-society.org)

J/"% :%:C%3-9/' 50,000 1,463

Residents live outside of Thailand

Yearly 3,500 102

Residents live outside of Thailand

8.&@%).- H%:C%3-9/' Kh)@%353(@&(.% J%>%6N 500 15

*Notes:

LT ?9% .,.(6 >(6&% /- (@@%@ ^/.9 ( SIFFF ;(9. 3%"&)@(C6% @%',-/.T 2. Pay in 12 installments.

3. Invitation only.

PT 8/)56%- H%:C%3m- ^/"% ()@ $9/6@3%) C%.^%%) .9% (5% ," LOMEL :(* C% (66,^ ., &-% .9% "($/6/./%- ^/.9 .9% "%%- ," LIFGVTEF %($9T

Health Clubs Baht US$

Four Seasons Hotel1

Entry 30,000 878

n%(36* K),. /)$6T Q0?N 55,000 1,609

L :,).9 K),. /)$6T Q0?N 14,000 410

X(* '(-- K),. /)$6T Q0?N2 550 16

JW Marriott Hotel

n%(36* K)%. '3/$%N 39,500 1,155

!""M'%(< KGTFFMLRTFFN 23,500 687

Sheraton Grande Hotel

n%(36* K)%. '3/$%N 34,500 1,009

!""M'%(< KGTFFMLRTFFN 21,000 614

*Notes:

LT 0>(/6(C6% /) ;()5<,<I +9/()5 H(/I ()@ e,9 8(:&/ ,)6*TET H&-. C% ($$,:'()/%@ C* () %=/-./)5 :%:C%3T

46 Costs of Doing Business in Thailand

Golf Clubs Baht US$

06'/)% K1(.9&:.9()/N 780,000 22,816.62

;6&% +()*,) K19&<%.N 1,200,000 35,102.50

;&3('9( K83/ 4($9(N 190,000 5,557.90

7(-.%3) 8.(3 K4(*,)5N 120,000 3,510.25

7<($9(/ K8(:&.-(<,3)N 215,000 6,289.20

J(<%^,,@ K;()5<,<N 500,000 14,626.04

H/--/,) D/66- Ke()$9()(C&3/N 200,000 5,850.42

Z(>(.9()%% K;()5<,<N 880,000 25,741.83

Z/$9/5, Ke()$9()(C&3/N 220,000 6,435.46

1()*( A)@3( K;()5<,<N 410,000 11,993.35

1(..(*( +,&).3* +6&C K+9,)C&3/N 180,000 5,265.37

4(j'3&%< K;()5<,<N 2,150,000 62,891.98

4,*(6 J(<%-/@% K;()5<,<N 300,000 8,775.62

8()./C&3/ K+9/()5 4(/N 280,000 8,190.58

8,/ X(, D/596()@ [,6" +6&C K+9().9(C&3/N 150,000 4,387.81

8&C9('3&%< K;()5<,<N 150,000 4,387.81

8&::/. 1/)% D&3-. K1(.9&:.9()/N 180,000 5,265.37

?9()( +/.* K;()5<,<N 250,000 7,313.02

2/)@-,3 1(3< K1()*( 1(3<I ;()5<,<N 230,000 6,727.98

8,&3$%] [,6" +,&3-% H%:C%3-9/' 7=$9()5% +%).3%I (- ," f&)%3 EFFG2%C-/.%] ^^ T.9(/5,6"$%).3%T$,:

7)5/)%%3/)5I 8</66%@ J(C,3I ()@ !.9%3 4%6(.%@ !$$&'(./,)- /) ?9(/6()@

Occupational FieldNumber of Bachelor Graduates

in 2005Number of Master Graduates

in 2005

0$$,&)./)5 580 M

;&-/)%-- 0@:/)/-.3(./,) 7,386 852

Economics 1,081 4,693

Medical Practitioners 1,242 148

Nursing 1,250 220

Engineering

Electrical 551 30

Mechanical 469 23

Civil 424 25

Petroleum MM MM

0&.,:,./>% M M

Industrial 370 102

8,&3$%] +,::/--/,) ,) D/59%3 7@&$(./,)I H/)/-.3* ," 7@&$(./,)T ?9% @(.( (3% $,66%$.%@ "3,: UR 5,>%3):%).(6 ()@ '3/>(.% %@&$(./,)(6 /)-./.&./,)-T !)6* ES /)-./.&/./,)- 9(>% 3%6%(-%@ .9%/3 @(.( (- ," 8%'.%:C%3I EFFUT

Costs of Doing Business in Thailand 47

Vehicle SalesType 2007 (Unit) 2008 (Unit)

0&.,:,./>% 1

M 1(--%)5%3 M LM.,) 1/$<&' KX,&C6% $('N M !.9%3 +,::%3$/(6 Q%9/$6%- K$(3MC&-M.3&$<N M 11Q ()@ 8hQ

631,251

170,118

405,865

42,619

12,649

OSSIFVP Kf()Mf&6*N129,699

203,178

24,481

8,714

Motorcycle 2

M 0&.,:(./$ M B(:/6* M !.9%3-

1,598,613

724,453

797,004

77,156

LIFOOIFFL Kf()Mf&6*N461,744

524,461

46,796

Tractor 3 21,917 EVIRRL Kf()M0&5N

?93%%M^9%%6%3- 4 1,541 216

Source: LI E ?9% B%@%3(./,) ," ?9(/ A)@&-.3/%-I (- ," 8%'.%:C%3 EFFUT O Z%^ 3%5/-.%3%@ .3($.,3-I X%'(3.:%). ," J()@ ?3()-',3.I (- ," 8%'.%:C%3I EFFUT P Z%^ 3%5/-.%3%@ .93%%M^9%%6%3-I X%'(3.:%). ," J()@ ?3()-',3.I (- ," 8%'.%:C%3I EFFUT

48 Costs of Doing Business in Thailand

Sea Ports in Thailand

Name Address Contact No.

;()5<,< 1,3. PPP ?(3&( 4,(@I e6,)5.,%*I ;()5<,< LFLLF kSS KFN EESGMUVGVkSS KFN EESGMOVGVkSS KFN EESGMOVRU

J(%: +9(C()5 1,3. 1,3. 0&.9,3/.* ," ?9(/6()@I 8&<9&:>/. 4@TI ?&)5-&<6(I 83/3($9(I +9,)C&3/ EFEOF

kSS KFN OUPGMFFFF

Chieng Saen Port H,, OI ;(() D,( Q/%)5I Q/%)5 8&C@/-.3/$.I +9/()5 e9,)5 X/-.3/$.I +9/()5 4(/ RVLPF

!"#$% ," 4%5/,)(6 1,3.1,3. 0&.9,3/.* ," ?9(/6()@IPPP ?(3&( 4,(@I e6,)5.,%*I ;()5<,< LFLLF

kSS KFN ROVVMVPRR

kSS KFN EESGMRPFP

+9/%)5 e9,)5 1,3. H,, OI ;(() D,( Q/%)5I Q/%)5 8&C@/-.3/$.I +9/()5 e9,)5 X/-.3/$.I +9/()5 4(/ RVLPF

!"#$% ," 4%5/,)(6 1,3.1,3. 0&.9,3/.* ," ?9(/6()@IPPP ?(3&( 4,(@I e6,)5.,%*I ;()5<,< LFLLF

kSS KFN ROVVMVPRR

kSS KFN EESGMRPFP

Ranong Port LSFYL H,, RI ;(() e9(, Z()5 D,)5I 1(< Z(: 8&C@/-.3/$.I H&()5 X/-.3/$.I Ranong 85000

;()5<,< !"#$%;&-/)%-- X%>%6,':%). ()@ H(3<%./)5 X/>/-/,) 1,3. 0&.9,3/.* ," ?9(/6()@PPP ?(3&( 4,(@I e6,)5.,%*I ;()5<,< LFLLF

kSS KFN VVULMOSEEkSS KFN VVULMOSEO

kSS KFN EESGMROUGkSS KFN EESGMROFR

8,)5<96( 1,3. +9(,'9(*( ?%3:/)(6 A).%3)(./,)(6 +,TI J.@T208 Building 8th Fl., Wireless Road,

J&:'/)/I 1(.&:^()I ;()5<,< LFOOF

8,)5<96( !"#$%?(:C,6 D&(<(,I 0:'9,% 8/)59()(<,3)I 8,)5<96( GFEUF

kSS KFN ESRLMRSLR ., RSPP

kSS KFN VPOOMLFVO ., LFVU

19&<%. 1,3. +9(,'9(*( ?%3:/)(6 A).%3)(./,)(6 +,TI J.@T208 Building 8th Fl., Wireless Road,

J&:'/)/I 1(.&:^()I ;()5<,< LFOOF

19&<%. !"#$%0&:(<(:I ?(:C,6 2/$9/.I 0:'9,% H&()5I 19&<%. UOFFF

kSS KFN ESRLMRSLR ., RSPP

kSS KFN VSOGMLLVLkSS KFN VSOGMLLVEkSS KFN VSOGMLLSF

H(' ?( 19&. A)@&-.3/(6 1,3. Z,T LI AML 4,(@I H(' ?( 19&. 8&C@/-.3/$.I Muang District, Rayong 21150

kSS KFN OUSUMOOFR ., OOFU

Sriracha Port ;()5<,< !"#$%G hTHT ?,^%3 LVth B6TI 4(:<9(:9(%)5 4@TI ;()5<,< LFERF

1,3. !"#$%OLYP H,, PI 8&3(-(< 83/3($9(I+9,)C&3/ EFLLF

kSS KFN EVLGMGSOL ., GSOS

kSS KFN OUVVMOFSG ., OFVSkSS KFN OUVV OFVU ., OFUL

Costs of Doing Business in Thailand 49

Fax Website Email AddressDistance from BKK

kSS KFN ESVLMUVGO ^^ TC<'T',3.T$,T.9 /)",s',3.T$,T.9

kSS KFN OUPGMFLPS ^^ T6(%:$9(C()5',3.T$,: 6$'^:s6(%:$9(C()5',3.T$,: LOF <:-

kSS KFN ROVVMVPRR

kSS KFN EESGMRRFF

^^ T$-'T',3.T$,T.9 $-'E',3.s*(9,,T$,:

3%5/,)(6t',3.s',3.T$,T.9

UUG <:-

kSS KFN ROVVMVPRR

kSS KFN EESGMRRFF

^^ TLT',3.T$,T.9 +-'E',3.s*(9,,T$,:

4%5/,)(6t',3.s',3.T$,T.9

GPP <:-

kSS KFN VVULMOSEL

kSS KFN EESGMROLU

^^ T3)'T',3.T$,T.9

^^ T',3.T$,T.9

3)'E',3.s*(9,,T$,:

:(3<%./)5s',3.T$,T.9

RUL <:-

kSS KFN ESRLMRSPV

kSS KFN VPOOMLLGG

www.ctic.co.th /)",T-<'s$./$T$,T.9 GRF <:-

kSS KFN ESRLMRSPV

kSS KFN VSOGMLLRV

www.ctic.co.th /)",T'<'s$./$T$,T.9 USF <:-

kSS KFN OUSUMOOFG ^^ T:('.('9&.',3.T$,: /)",s:('.('9&.',3.T$,: EEF <:-

kSS KFN EVLGMGSEG

kSS KFN OUVVMOFUE

^^ T-3/3($9(',3.T$,: ^%C:(-.%3s-3/3($9(',3.T$,: LEE <:-

50 Costs of Doing Business in Thailand

0/3',3.- /) ?9(/6()@

Name Address Contact No.

8&>(3)(C9&:/ A).%3)(./,)(6 0/3',3.

999 Moo 7, Racha Thewa, Bang Phli,

8(:&. 13(<() LFRPFkSS KFN EVEOMFFFFkSS KFN ELOEMLUUU

Don Muang International

0/3',3.EEE H,, LF Q/C9(>(@/ 4()5-/. 4,(@I X,) H&()5I ;()5<,< LFELF

kSS KFN ERORMLLLL

Chiang Mai International

0/3',3.SF 8()(:C/) 4,(@I 8&.%' 8&C@/-.3/$.I Muang District, Chiang Mai 50200

kSS KFN ROEVMFEEE ., FFOO

Chiang Rai International

0/3',3.PFP H,, LFI 8()(:C/) 4,(@I ;() X& 8&CM@/-.3/$.I H&()5 X/-.3/$.I Chiang Rai 57100

kSS KFN ROVGMUFFF

D(. n(/ A).%3)(./,)(6 0/3',3. GG H,, OI 8()(:C/) 4,(@I e6,)5 J( 8&C@/-.3/$.I e6,)5 D,/ e,)5 X/-.3/$.I 8,)5<6( GFLLR

kSS KFN VPEEMVFFF

19&<%. A).%3)(./,)(6 0/3',3. EEE 8()(:C/) 4,(@I H(/ e^(^ 8&C@/-.3/$.I ?(6()5 X/-.3/$.I 19&<%. UOLLF

kSS KFN VSOEMVEOF ., VEOV

Costs of Doing Business in Thailand 51

Fax Website Email AddressDistance from BKK

kSS KFN EVEOMFFLFkSS KFN ELOEMLUUG

^^ T(/3',3..9(/T$,T.9^^ T(/3',3..9(/T$,:^^ T-&>(3)(C9&:/(/3',3.T$,:

(,.'3s(/3',3..9(/T$,T.9

kSS KFN ERORMLFSR ^^ T(/3',3..9(/T$,T.9^^ T(/3',3..9(/T$,:^^ T-&>(3)(C9&:/(/3',3.T$,:

(,.'3s(/3',3..9(/T$,T.9

kSS KFN ROEVMVEUP ^^ T(/3',3..9(/T$,T.9^^ T(/3',3..9(/T$,:^^ T-&>(3)(C9&:/(/3',3.T$,:

(,.'3s(/3',3..9(/T$,T.9 SGS <:-

kSS KFN ROVGMOFVL ^^ T(/3',3..9(/T$,T.9^^ T(/3',3..9(/T$,:^^ T-&>(3)(C9&:/(/3',3.T$,:

(,.'3s(/3',3..9(/T$,T.9 UOF <:-

kSS KFN VPEEMVFRF ^^ T(/3',3..9(/T$,T.9^^ T(/3',3..9(/T$,:^^ T-&>(3)(C9&:/(/3',3.T$,:

(,.'3s(/3',3..9(/T$,T.9 GRF <:-

kSS KFN VSOEMVPVU ^^ T(/3',3..9(/T$,T.9^^ T(/3',3..9(/T$,:^^ T-&>(3)(C9&:/(/3',3.T$,:

(,.'3s(/3',3..9(/T$,T.9 USE <:-

52 Costs of Doing Business in Thailand

X3/>/)5 X/-.()$% +9(3. Ke:TN

Costs of Doing Business in Thailand 53

International SchoolsBANGKOK

0@>%). A).%3)(./,)(6 8$9,,6LRMLLEMLLO 8,/ RS K83/ +9()N Q/C9(>(@/M4()5-/. 4@TI J(<-/I ;()5<,< LFELF?%6] kSS KFN EGRSMPERFMLB(=] kSS KFN EGRSMPERO2%C-/.%] ^^ T(/-CT($T.97:(/6] /)",s(/-CT($T.9

06M4/9() A).%3)(./,)(6 e/)@%35(3.%)LSFYLF 8,/ PI 8(::(<,3) Q/66(5%I 4(:<9(:9(%)5 LLEI ;()5<,< LFEPF?%6] kSS KFN EOULMPGUUB(=] kSS KFN EOULMPGUV

0A? +9/6@ +%).%31T!T ;,= PI e96,)5 J&()5I 1(.9&: ?9()/?%6] kSS KFN EREPMRGGOB(=] kSS KFN ERLSMELES2%C-/.%] ^^ T(/.$-T(/.T($T.97:(/6] 3<'(@(:s(/.T($T.9

0:)&(* 8/6'(OFPYL 83/ 0*&@9(*( 4@TI 4(.$9(.9%^/I ;()5<,< LFPFF?%6] kSS KFN EORPMRESVB(=] kSS KFN ERLSMELES2%C-/.%] ^^ T(:)&(*-/6'(T($T.97:(/6] ()-s(:)&(*-/6'(T($T.9

0)56,M8/)5(',3% A).%3)(./,)(6 8$9,,6OPL 8,/ OLI 8&<9&:>/. 4@TI 2(..()(I ;()5<,< LFLLF?%6] kSS KFN ESSEMOLFRMSB(=] kSS KFN ESSEMOLFV2%C-/.%] ^^ T()56,-/)5(',3%T($T.97:(/6] (@:/)-s()56,-/)5(',3%T($T.9

0-$,. A).%3)(./,)(6 8$9,,68,/ LLUI 4(:<(:9(%)5 4@TI 8('()-&)5I ;()5<,< LFEPF?%6] kSS KFN EOVOMPPFF B(=] kSS KFN EOVOMVUFF2%C-/.%] ^^ T(-$,.T($T.97:(/6] /)",s(-$,.T($T.9

0&-.3(6/() A).%3)(./,)(6 8$9,,6 ;()5<,< K0A8;NLSEYE ()@ LSP 8,/ EFI 8&<9&:>/. 4@TI 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EESFMPRVRI ESSOMRPGRB(=] kSS KFN EERUMLPRF2%C-/.%] ^^ T(&-.3(6/()M/-CT$,:7:(/6] (/-Cs6,=/)",T($T.9

;()5<,< A).%3)(./,)(6 0$(@%:/$ 8$9,,6RO 8,/ PPI 19(..()(<() 4,(@I 8&() J&()5I ;()5<,< LFERF?%6] kSS KFN EOEEMLGVGI EOEEMLGUOB(=] kSS KFN EOEEMLGVU2%C-/.%] ^^ TC/-T($T.97:(/6] /)",sC/-T($T.9

;()5<,< A).%3)(./,)(6 13%' 8$9,,6EO 8,/ ROI 8&<9&:>/. 4@TI 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EESFMVUGFI ESSEMPOOOB(=] kSS KFN ESSEMRPPP2%C-/.%] ^^ TC<<'3%'T($T.97:(/6] 9:-%$sC<<'3%'T($T.9

;()5<,< [3($% A).%3)(./,)(6 8$9,,6VFYOMLE 8,/ LLEI J(. 193(, 4@TI 2()5 ?9,)56()5I ;()5<,< LFOLF?%6] kSS KFN EROGMPRLSMUB(=] kSS KFN EROFMSLLV2%C-/.%] ^^ T5(3$%T($T.97:(/6] 53($%T($T.9s5:(/6T$,:

;()5<,< 1(.()( 8$9,,6EYOU 8,/ J( 8(66%I 8&<9&:>/. LFRI 193( e9(),)5I ;()5<,< LFESF?%6] kSS KFN EOGUMFEFFI EOGGMOLVRB(=] kSS KFN EOGGMOLVG2%C-/.%] ^^ T'(.()(T($T.97:(/6] 3%5/-.3(3s'(.()(T($T.9

;6,,:/)5 ;&@- A).%3)(./,)(6 e/)@%35(3.%)194/5 Soi 12, Charansanitwong Rd.,

;()5<,< LFSFF?%6] kSS KFN EUSPMORSPB(=] kSS KFN EPVSMURFL7:(/6] C6,,:/)5C&@-/).6s*(9,,T$,:

;3,:-53,>% A).%3)(./,)(6 8$9,,6 ?9(/6()@ K;A8?NEarly Years Campus

OPP H,, LEI 4(:<9(:9(%)5 LSP 4@TI H/) ;&3/I ;()5<,< LFRLF?%6] kSS KFN ERPFMVLEEB(=] kSS KFN ERPFMVLEO

Main Campus

2/)@-,3 1(3< ()@ [,6" +6&C55 Moo 9, Suwinthawong Rd., Min Buri,

;()5<,< LFRLF?%6] kSS KFN EGUGMPUVOB(=] kSS KFN EGUGMPFGP2%C-/.%] ^^ TC3,:-53,>%T($T.97:(/6] %)W&/3*sC3,:-53,>%T($T.9

h-%"&6 X/3%$.,3*

54 Costs of Doing Business in Thailand

California Christian International School

EEYRO H,, LOI 8&^/).9(^,)5 4@TI 8()-(%CI H/) ;&3/I ;()5<,< LFRLF?%6] kSS KFN EGLGMRLLLB(=] kSS KFN EGLGMPUUO2%C-/.%] ^^ T$$/-ELT$,:7:(/6] (@:/)s$$/-ELT$,:

Charter International School

GGGYG 83/)(<9(3/) 4@TI Z,)5 ;,)I 13(^%.I ;()5<,< LFESF?%6] kSS KFN EVPOMPVFOMPI EOSLMVGLLB(=] kSS KFN EVPOMPVFR2%C-/.%] ^^ T$9(3.%3T($T.97:(/6] $9(3.%3s$9(3.%3T($T.9

Concordian International School

LFFMLFFYL H,, PI ;()5)(M?3(@ 4@TI eHT LPI;()5 16/I 8(:&. 13(<() LFRPF?%6] kSS KFN EOOSMLLRRB(=] kSS KFN EOOSMLLOP2%C-/.%] ^^ T$,)$,3@/()T($T.97:(/6] /)",s$,)$,3@/()T($T.9

7<(:(/ A).%3)(./,)(6 8$9,,6RV 8,/ 13/@/ 1(),:*,)5 OLI 8&<9&:>/. 4@TI e6,)5.,)I 13( e9(),)5I ;()5<,< LFLLF?%6] kSS KFN EOGLMORGOMSB(=] kSS KFN EOULMPSEE2%C-/.%] ^^ T%/-T($T.97:(/6] /)",s%/-T($T.9

[(3@%) A).%3)(./,)(6 8$9,,6 ;()5<,<EYLMEYE 8,/ EI n%) 0<(3. 4@TI n())(^(I ;()5<,< LFLEF?%6] kSS KFN EEPGMLUUFB(= kSS KFN EEPGMLGPO2%C-/.%] ^^ T5(3@%)C()5<,<T$,:7:(/6] (@:/--/,)s5(3@%)C()<,<T$,:

[6,C(6 7)56/-9 8$9,,6EPYEGMOE H,, SI 13($9(3(. 4@TI H&()5I Z,).9(C&3/ LLFFF?%6] kSS KFN ERERMLOFEI ERERMFESUB(=] kSS KFN EGSUMPUVL2%C-/.%] ^^ T56,C(6-$9,,6%)56/-9T$,:7:(/6] 56,C(6%)56/-9-$9,,6s*(9,,T$,:

D(33,^ A).%3)(./,)(6 8$9,,6LURYPR 8,/ e,-&:3&(:j(/ VI 8/ e()I X,) H&()5I ;()5<,< LFELF?%6] kSS KFN ERFOMVEEEB(=] kSS KFN ERFOMVEEO2%C-/.%] ^^ T9(33,^-$9,,6T($T.97:(/6] 9/-s9(33,^-$9,,6T($T.9

D(33,^ e/)@%35(3.%) A).%3)(./,)(6 8$9,,6LV 7<(:(/ 8,/ P K1(-()( ENI 8&<9&:>/. SO 4@TI 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EOULMGURLB(=] kSS KFN EOULMGURR2%C-/.%] ^^ T9(33,^-$9,,6T($T.9Y<5-&<9&:>/.T'9'7:(/6] (@:/--/,)-s9(33,^-$9,,6T($T.9

International Community School

Prong Jai Campus

VE 8,/ 13,)5 f(/I 83/C9&:'%) 4@TI ?9&)5:(9(:%<I 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN ESVGMVLVRMVB(=] kSS KFN EEUVMPROF

Bangna Campus

LEER ?9% 1(3<6()@ 4@TI ;()5)(I ;()5)(I ;()5<,< LFESF?%6] kSS KFN EOOUMFVVVB(=] kSS KFN EOOUMFVVU2%C-/.%] ^^ T/$-C()5<,<T$,:7:(/6] /)",s/$-C()5<,<T$,:

A1+ A).%3)(./,)(6 e/)@%35(3.%)OLO 8&<9&:>/. OLI e6,)5.,) Z&(I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EERUMULFRB(=] kSS KFN ESSEMEVEL2%C-/.%] ^^ T/'$.9(/T$,:7:(/6] /'$s/'$.9(/T$,:

International Pioneers School

EF 4(@3&(: +(93,%)I +9(3,%) Z(<9,) 8,/ LPI +9(3,%) Z(<9,) 4@TI ;()5<,< LFSFF?%6] kSS KFN EUSEMOFOFI EPOUMPVPLB(=] kSS KFN EUSEMOFEG2%C-/.%] ^^ T'<-T.9T%@&7:(/6] /'-$9,,6C<<s9,.:(/6T$,:%)W&/3*s/).%3)(./,)(6'/,)%%3--$9,,6T$,:

A).%3)(./,)(6 8$9,,6 ;()5<,< KA8;NOGYV 8,/ Z/$9(@( ?9()/I 8(:(<<%% 4@TI 1(< e3%.I Z,).9(C&3/ LLLEF?%6] kSS KFN EGSOMRUFFB(=] kSS KFN ERUOMRPOE2%C-/.%] ^^ T/-CT($T.97:(/6] 3%5/-.%3s/-CT($T.9

A)-./.&., 7-'()u625th Floor, Vanissa Building, 29 Soi Chidlom,

J&:'/)/I ;()5<,< LFOOF?%6] kSS KFN ESRRMLSPFB(=] kSS KFN ESRRMLSPE2%C-/.%] /%C()5<,<s9,.:(/6T$,:7:(/6] /%C()5<,<s9,.:(/6T$,:

Costs of Doing Business in Thailand 55

e%%3(M1(. A).%3)(./,)(6 8$9,,6RU H,, G K8,/ n,,*%)NI 4(:/).3( 4@TI ;()5<,< LFEEF?%6] kSS KFN EGPOMVVGFB(=] kSS KFN EGPOMULUF2%C-/.%] ^^ T<%%3(M'(.T$,:7:(/6] @%^s<%%3(M'(.T$,:

e%>(6%% A).%3)(./,)(6 8$9,,6GF 8,/ D(.9(/3(j 4,(@I e6,)5 8(:^(I ;()5<,< LFRLF?%6] kSS KFN EGFSMSPEVB(=] kSS KFN EGFSMSPLV2%C-/.%] ^^ T<%>(6%%T($T.97:(/6] (@:/)s</@-T($T.9

e/@-m 0$(@%:* A).%3)(./,)(6 13%M8$9,,6REYLME 8&<9&:>/. SOI 8,/ EI 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EVLPMOSOSI EVLPMOVOV2%C-/.%] ^^ T</@-($(@%:*T($T.97:(/6] /)",s</@-($(@%:*T($T.9

e/@@*e(3% A).%3)(./,)(6 e/)@%35(3.%)RGYOP 8&<9&:>/.I ;()5<,< LFLLF?%6] kSS KFN ESSRMSVVVB(=] kSS KFN ESSRMSVVP2%C-/.%] ^^ T</@@*<(3%T($T.97:(/6] <<(3%s</@@*<(3%T$,T.9

e/)$(/@ A).%3)(./,)(6 8$9,,6 ," ;()5<,<EFRYVOMVR 19(..()(<() SGI 13(^%.I ;()5<,< LFERF?%6] kSS KFN EOELMVFLFMOB(=] kSS KFN EOELMVFLO2%C-/.%] ^^ T</)$(/@C()5<,<T$,:7:(/6] /)",s</)$(/@C()5<,<T$,:

eA8 A).%3)(./,)(6 8$9,,6GGGYLEP e%-/)%% Q/66%I 13($9(Mh.9/. 4@TI D&(* e^()5I ;()5<,< LFOEF?%6] kSS KFN EEVPMOPPPB(=] kSS KFN EEVPMOPRE2%C-/.%] ^^ T</-T($T.97:(/6] /)",s</-T($T.9

e,C(., A).%3)(./,)(6 e/)@%35(3.%)ERYL 8,/ 8&)./-,,<I 8&<9&:>/. OUI e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EOGLMLVEFB(=] kSS KFN EVLOMRFGG

e,3%() A).%3)(./,)(6 8$9,,6 ," ;()5<,<EGYLG H,, SI 8,/ H/.:/.3/I e,,'9()5)&(I Z,)5j,<I ;()5<,< LFROF?%6] kSS KFN ERPOMSGULMEB(=] kSS KFN ERPOMSGUF2%C-/.%] ^^ T</-C()5<,<T$,:7:(/6] 9%(@,"-$9,,6s</-C()5<,<T$,:

J(@'3(, ;/6/)5&(6 8$9,,6PFL J(@'3(, 8,/ LESI J(@'3(, 4@TI 2()5.9,)56()5I ;()5<,< LFOLF?%6] kSS KFN EROFMOFOFB(=] kSS KFN EROFMPGFS2%C-/.%] ^^ T6C-T($T.97:(/6] 6C-s6C-T($T.9

Lertlah English Program School

Kanchanaphisek Campus

GG H,, GI e()$9()('/-%< 4@TI ;()5 ;,)I ;()5<,< LFLRF?%6] kSS KFN EUGPMRPFFMFGB(=] kSS KFN EUGPMPVVL2%C-/.%] ^^ T6%3.6(9T$,:7:(/6] <()$9()(s6%3.6(9T$,:

Petkasem Campus

OOYSP 1%.<(-%: 4@TI Z,)5<9%:I ;()5<,< LFLSF?%6] kSS KFN EUFGMULOLMRB(=] kSS KFN EPPPMLFUS2%C-/.%] ^^ T6%3.6(9T$,:7:(/6] /)",3:(./,)s6%3.6(9T$,:6%3.6(9s9,.:(/6T$,:

J,3@ 89(".%-C&3* A).%3)(./,)(6 8$9,,6LFYEE H,, PI 8&<9(C9/C() OI 8('9()-&)5I ;()5<,< LFEPF?%6] kSS KFN EOVEMESVGMUFB(=] kSS KFN EOVEMESUF2%C-/.%] ^^ T6,3@-9(".%-C&3*T($T.9

J*$%% B3()$(/- A).%3)(./,)(6 @% ;()5<,<PGU 8,/ 4(:<9(:9(%)5 OG?9%' J%%6( LI 2()5.9,)56()5I ;()5<,< LFOLF?%6] kSS KFN EGOPMUFFUB(=] kSS KFN EGOPMSSVF2%C-/.%] ^^ T6#CT($T.97:(/6] (@:/)/-.3(./,)s6#CT($T.9

H(5/$ n%(3- A).%3)(./,)(6 e/)@%35(3.%)RFYOFVMOFU H&()5.9,)5 ?9()/I +9(%)5^(..()( 4,(@I 8,/ EGI 1(<<3%@I Z,).9(C&3/ LLLEF?%6] kSS KFN ERVOMPRGVMUB(= kSS KFN EGULMPEUE2%C-/.%] ^^ T:(5/$*%(3-T($T.97:(/6] ,"#$%s:(5/$*%(3-T($T.9

H%6,@/%- A).%3)(./,)(6 e/)@%35(3.%)RR 8,/ 8&<9&:>/. OUI 13( e9(),)5I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EVLEMLSUFMLB(=] kSS KFN EVLEMLSUE2%C-/.%] ^^ T:%6,@/%-</)@%3T$,:7:(/6] :%6,@/%-s(M)%.T)%.T.9

56 Costs of Doing Business in Thailand

Modern International School

LERMLOR 8,/ 13,::/.3I 8&<9&:>/. OGI 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EERUMUEEEI EERUMUELSB(=] kSS KFN EERUMUELG2%C-/.%] ^^ T:/-CT($T.97:(/6] /)",s:/-CT($T.9

H,@%3) H,).%--,3/ A).%3)(./,)(6 13%M-$9,,6LP 8,/ OPI 8&<9&:>/. 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESSRMSELRI ESSRMSELS2%C-/.%] ^^ T::/M.9(/6()@T$,:7:(/6] ::/s::/M.9(/6()@T$,:

H&6C%33* D,&-% A).%3)(./,)(6 13%M-$9,,67 Soi Tonson, Ploenchit Rd., Pathumwan,

;()5<,< LFOOF?%6] kSS KFN ESUPMRGFFB(=] kSS KFN ESUPMRGFL2%C-/.%] ^^ T:&6C%33*9,&-%'3%-$9,,6T$,:7:(/6] (@:/)s:&6C%33*9,&-%'3%-$9,,6T$,:

Z().(^() ?9(^/'(- 8$9,,6PYR H,, RI Z(:@(%)5M;()5 16/ 4@TI ;()5 e(% I ;()5 16/I 8(:&. 13(<() LFRPF?%6] kSS KFN EVROMSPOSI EVROMSUOGB(=] kSS KFN EVLFMELRSI EVROMSVEF2%C-/.%] ^^ T)().(^()T($T.97:(/6] ^^ T.3($*s)().(^()T($T.9

Z%^ ;(:C/), A).%3)(./,)(6 e/)@%35(3.%)LP 8&<9&:>/. PGI e6,)5.,)MZ&(I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EVLEMSELPB(=] kSS KFN EVLEMSEPP

Z%^ A).%3)(./,)(6 8$9,,6 ," ?9(/6()@ KZA8?NOS 8&<9&:>/. 8,/ LRI Wattana,

;()5<,< LFLLF?%6] kSS KFN ESRLMEFSRB(=] kSS KFN EEROMOUFF2%C-/.%] ^^ T)/-.T($T.97:(/6] )/-.s)/-.T($T.9

New Sathorn International School

EUGYEI EUGYR 8,/ Z(3(@9/^(- 4(j()(<9(3/)@3( EPI Z(3(@9/^(- 4(j()(<9(3/)@3( 4@TI +9,)5),)-3/I n())(^(I ;()5<,< LFLEF?%6] kSS KFN ESVEMELFFMLB(=] kSS KFN ESVEMELFE2%C-/.%] ^^ T)%^-(.9,3)T$,:7:(/6] /)",s)%^-(.9,3)T$,:

Niva International School

RFP 8,/ LO J(@'3(, LFLI e6,)5 +9()I ;()5 e('/I ;()5<,< LFEPF?%6] kSS KFN EVOLMORLFI EOVRMRREFB(=] kSS KFN EOVVMLULL2%C-/.%] 9..']YY)/>(t/-T)%.7:(/6] )/>(%=$%66s*(9,,T$,:

1() 0-/( A).%3)(./,)(6 8$9,,6LFF H,, OI +9(6(%:'93(</(. 4(:( G 4@TI 8,/ SVI X,<:(/I 13(^%.I ;()5<,< LFERF?%6] kSS KFN EVESMSEVOMPB(=] kSS KFN EVESMSOPL2%C-/.%] ^^ T'M(-/(T$,:7:(/6] /)",s'M(-/(T$,:

1(3< 16($% A).%3)(./,)(6 8$9,,64(:<9(:9(%)5 8,/ LLUI 8('()-&)5I ;()5<,< LFEPF?%6] kSS KFN EOVOMPPFFB(=] kSS KFN EOVOMVUFF2%C-/.%] ^^ T'(3<'6($%-$9,,6T$,:7:(/6] /)",s'(3<'6($%-$9,,6T$,:

16,%)$9/. A).%3)(./,)(6 e/)@%35(3.%)LELYR 4&(: 3&/ RI 16,%)$9/. 4,(@I ;()5<,< LFOOF?%6] kSS KFN EERSMSPOEMOB(=] kSS KFN EERSMSRVR2%C-/.%] ^^ T'6,%)$9/.<5T$,:7:(/6] '6,%)$9/.t<5s*(9,,T$,:

1,./-(3) 1/..(*(<,3) 8$9,,614/2 Puttamonton Sai 1 Road, Talingchan,

;()5<,< LFLVF?%6] kSS KFN EPPUMVFLLI EPPUMVFLUB(=] kSS KFN EPPUMVFLL2%C-/.%] ^^ T'-T($T.97:(/6] '9,./-(3)s9,.:(/6T$,:

Praht Thai School

LFVY PMS e3/.-()( M 4,:<6(, Q/66(I 4,:<6(, 4,(@I H/)C&3/I ;()5<,< LFRLF

?%6] kSS KFN EGLRMELFFMLB(=] kSS KFN EGLRMFGSU2%C-/.%] ^^ T'3(9..9(/T($T.97M:(/6]5%)%3(6s'3(9..9(/T($T.9

13%' A).%3)(./,)(6 e/)@%35(3.%) 8$9,,6VU 8&.9/-(3) 4@TI J(. 13(, SPI D&(/ e9^()5I ;()5<,< LFOLF?%6] kSS KFN EEVPMVPESB(=] kSS KFN EEVPMUSOF2%C-/.%] ^^ T'3%'T($T.97:(/6] '3%'</)@%35(3.%)EFFEs9,.:(/6T$,:

Costs of Doing Business in Thailand 57

4(:<9(:9(%)5 0@>%)./-. A).%3)(./,)(6 8$9,,6L 8,/ LLGI 4(:<9(:9(%)5 4@TI D&( H(<I ;()5 e('/I ;()5<,< LFEPF?%6] kSS KFN EOVFMFOLSMVB(=] kSS KFN EOVFMFVGO2%C-/.%] ^^ T3(/-T($T.97:(/6] /)",s3(/-T($T.9

Rasami International School

48/2 Soi Rajvithee 2, Samsen Nai, Phayathai,

;()5<,< LFPFF?%6] kSS KFN ESPPMREGLMEB(=] kSS KFN ESPFMGREV2%C-/.%] ^^ T3(-(:/T($T.97:(/6] 3(-(:/s3(-(:/T($T.9

RC International School

924/9 Ruam Rudee Soi 1, Ploenchit Road,

;()5<,< LFOOF?%6] kSS KFN EEREMEOPUI EERLMFURVB(=] kSS KFN EEROMULLG2%C-/.%] ^^ T3$/-T($T.97:(/6] 3$/-t36$s*(9,,T$,T&<

Redeemer International School Thailand

SYE 4(:<9(:9(%)5 LUPI H/) ;&3/I ;()5<,< LFRLF?%6] kSS KFN EGLSMSERVB(=] kSS KFN EGLSMSEVG2%C-/.%] ^^ T3/-.T($T.97:(/6] /)",s3/-:T($T.9

4,-% H(3/% 0$(@%:*OGYS 8,/ Z/$9(@( ?9()/I 1(< e3%.I Z,).9(C&3/ LLLEF?%6] kSS KFN EGSFMOSSOB(=] kSS KFN EGSFMOSSP2%C-/.%] ^^ T3,-%M:(3/%T($T.97:(/6] 3:(s3,-%M:(3/%T($T.9

4&(:3&@%% A).%3)(./,)(6 8$9,,6 K4A8HNS 4(:<9(:9(%)5 LUPI H/) ;&3/I ;()5<,< LFRLF?%6] kSS KFN ERLUMFOEFMEGB(=] kSS KFN ERLUMFOOP2%C-/.%] ^^ T3/-:T($T.97:(/6] /)",s3/-:T($T.9

Ruamrudee International School, Swiss Section

X%&.-$9-'(3$9/5% 8$9&6% ;()5<,<SYL 4(:<9(:9(%)5 LUP 4@TI H/) ;&3/I ;()5<,< LFRLF?%6] kSS KFN ERLUMFOPFB(=] kSS KFN ERLUMFOPL2%C-/.%] ^^ T@--CT,357:(/6] 8.%"()/%T:%/%3s@--CT,35

8(C(/j(/ A).%3)(./,)(6 e/)@%35(3.%)EOV 8(::(<,3) Q/66(5%I 4(:<9(:9(%)5 4,(@I ;()5<,< LFEPF?%6] kSS KFN EOVOMGUUVB(=] kSS KFN EOVOMGUUV

8(3(-(- 7<.3( 8$9,,6OOSYV 8(.9&'3(@/. EFI ;()5 1,)5'()5I n())(^(I ;()5<,< LFLEF?%6] kSS KFN EELOMFLLVI EELEMFLRVB(=] kSS KFN ESVPMFPGG

Sarasas Witaed Saimai School

EOP 8&<9('/C() R 4,(@I 8(/:(/I !MZ5,%)I ;()5<,< LFEEF?%6] kSS KFN ERSOMRFRFB(=] kSS KFN ERSOMRFOF2%C-/.%] ^^ T%<.3(T($T.97:(/6] (@:/)s%<.3(T($T.9

8%%9 19/),)5 A).%3)(./,)(6 e/)@%35(3.%) 8$9,,6GS 8,/ ?9,)5 J,3 LVI 8&<9&:>/. RR 4@TI 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EOGLMESPUI EOULMGOSFB(=] kSS KFN EOGLMOSRP2%C-/.%] ^^ T-')T($T.97:(/6] /)",s-')T($T.9

893%^-C&3* A).%3)(./,)(6 8$9,,6LGEE +9(3,%) e3&)5 4@TI 2(. 193(*( e3(/I ;()5 e9, J(%:I ;()5<,< LFLEF?%6] kSS KFN ESVRMLUUUB(=] kSS KFN ESVRMOSFS2%C-/.%] ^^ T-93%^-C&3*T($T.97:(/6] %)W&/3/%-s-93%^-C&3*T($T.9

Siam International School

RRYR H,,LI 4()5-/.MZ(<9,) Z(*,< 4,(@I ?9()*(C&3/I 1(9.&: ?9()/ LELOF?%6] kSS KFN EGGLMSSEUMGB(=] kSS KFN EGGLMSSGU2%C-/.%] ^^ T-/(:-$9,,6T($T.97:(/6] /)",s-/(:-$9,,6T($T.9

8/)5(',3% A).%3)(./,)(6 8$9,,6 ," ;()5<,< LRP 8&<9&:>/. SOI 8,/ 7<<(:(/ LPI 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EVLPMPFGVMGB(=] kSS KFN EOGLMSFLV2%C-/.%] ^^ T-/-CT($T.97:(/6] /)",s-/-CT($T.9

8.T 0)@3%^- A).%3)(./,)(6 8$9,,69 Sathorn Soi 4,

Z,3.9 8(.9,3)I ;()53(<I ;()5<,< LFRFF?%6] kSS KFN ESOEMLGGRB(=] kSS KFN ESOEMLGGS2%C-/.%] ^^ T-.M()@3%^-T($T.97:(/6] -(.9,3)s-.M()@3%^-T($T.9

8.T 0)@3%^- A).%3)(./,)(6 8$9,,6V 8&<9&:>/. LFV 4@TI ;()5 Z(I ;()5<,< LFESF?%6] kSS KFN EOGOMOUUOB(=] kSS KFN EOGOMOGER2%C-/.%] ^^ T-.M()@3%^-T($T.97:(/6] C()5)(s-.M()@3%^-T($T.9

58 Costs of Doing Business in Thailand

8.T 0)@3%^- A).%3)(./,)(6 8$9,,6PO 8,/ ?/^(),) PUI 8(:(<%% 4@TI Z,).9(C&3/ LLFFF?%6] kSS KFN EGREMPFFOB(=] kSS KFN EGREMPFFE2%C-/.%] ^^ T-.M()@3%^-T($T.97:(/6] -(:(<%%s-.M()@3%^-T($T.9

8.T 0)@3%^- A).%3)(./,)(6 8$9,,6G 8,/ 13/@/ ;(),:*,)5 EFI 8&<9&:>/. 4,(@I ;()5<,< LFLLF?%6] kSS KFN EOULMEOUVMUB(=] kSS KFN EOGLMREEV2%C-/.%] ^^ T-.M()@3%^-T($T.97:(/6] -&<9&:>/.s-.M()@3%^-T($T.9

8.T [%,35%m- A).%3)(./,)(6 8$9,,6VFYE H,,C()) 19(-&<9(.9(/I 19(..()(<(3) 8,/ VUI 13(^%.I ;()5<,< LFERF?%6] kSS KFN EVEEMERVLMEB(=] kSS KFN EVEEMERVS2%C-/.%] ^^ T-.M5%,35%-MC()5<,<T$,:7:(/6] /)",s-.M5%,35%-MC()5<,<T$,:

8.T f,9)m- A).%3)(./,)(6 8$9,,6LLLFYLFMLL Q/C9(>(@/M4()5-/. 4@TI +9(.&$9(<I ;()5<,< LFGFF?%6] kSS KFN ERLOMURVRB(=] kSS KFN ERLOMREVO2%C-/.%] ^^ T/).%3)(./,)(6T-.j,9)T($T.97:(/6] -j/(@:/)s-.j,9)T($T.9

8.T H(3< A).%3)(./,)(6 e/)@%35(3.%)900 New Rama 9 Road, Suan Luang,

;()5<,< LFERF?%6] kSS KFN EOFFMRPSOMPB(=] kSS KFN EOFFMRPSR2%C-/.%] ^^ T-.:(3<T.9T%@&7:(/6] -.:(3<s6,=/)",T$,T.9

8.T H/$9(%6m- A).%3)(./,)(6 8$9,,6 PFF 8&<9&:>/. VGI 193( e9(),)5I ;()5<,< LFESF?%6] kSS KFN EOOEMVUGFMGB(=] kSS KFN EOLLMVPLE2%C-/.%] ^^ T-://).%3T,357:(/6] -://).%3s6,=/)",T$,T.9

8.T 8.%'9%)m- A).%3)(./,)(6 8$9,,6GGU Q/C9(>(@/ 4()5-/. 4@TI J(. n(,I +9(.&$9(<I ;()5<,< LFGFF?%6] kSS KFN ERLOMFEVFB(=] kSS KFN EGOFMOOFVI ERLOMUEVL2%C-/.%] ^^ T-/-T%@&7:(/6] /)",s-/-T%@&

8*-.%:m- J/..6% D,&-% A).%3)(./,)(6 8$9,,6LFVYL ?9,)5 J,3 8,/ RI 8&<9&:>/. RRI 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EOGLMGLRVB(=] kSS KFN EOULMSRFP

?(<%),<, A).%3)(./,)(6 e/)@%35(3.%)LULYG 8,/ 8&<9&:>/. OGI 2(..()(I ;()5<,< LFLLF?%6] kSS KFN U LURPMRUEF

?(6%).- A).%3)(./,)(6 13%M8$9,,6VPYL 19(..()(<(3) VSI 13(^%.I ;()5<,< LFERF?%6] kSS KFN EVEEMEPEFB(=] kSS KFN EOELMSGGV2%C-/.%] ^^ T.(6%).-M'3%-$9,,6T$,:7:(/6] (@:/)s.(6%).-M'3%-$9,,6T$,:

?9(/M+9/)%-% A).%3)(./,)(6 8$9,,6LFLYLVV H,, V 8,/ H,,C() ;()5 196/ Z/^%-I 8(:&. 13(<(3) LFRPF?%6] kSS KFN EVRLMLEFLB(=] kSS KFN EVRLMLELF2%C-/.%] ^^ T.$/-T($T.97:(/6] j/)@(s.$/-T($T.9

?9(/Mf('()%-% 0--,$/(./,) 8$9,,6ERU 8,/ f('()%-% 8$9,,6I 4(:( G 4@TI D&(/ e9(^)5I ;()5<,< LFOEF?%6] kSS KFN EOLPMVOOPB(=] kSS KFN EOLGMEERL2%C-/.%] ^^ T.9(/Mj('()(--,T,3T.9Y(C,&.&-Yj('()-$9,,6T9.:67:(/6] .j'(s.9(/Mj('()(--,T,3T.9

?9(/M8/<9 A).%3)(./,)(6 8$9,,6LVGG H,, LI 4/: ?9()5 4,@ B(/ e(, 4@TI Z,3.9 8(:3,)5I 8(:&. 13(<() LFEVF?%6] kSS KFN EVPOMRFPEMREB(=] kSS KFN EVPUMRPRO2%C-/.%] ^^ T.9(/-/<9T$,:7:(/6] @(*(-/)59s.9(/-/<9T$,:

?9% 0:%3/$() 8$9,,6 ," ;()5<,< K08;NSukhumvit Campus

RGMRGYL 8&<9&:>/. PGYOI e6,)5.,)I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESEFMUSFFB(=] kSS KFN EESLMFOOF

Bangna Campus

GFF H,, OI ;()5 +9(6,)5I ;()5'6/I 8(:&. 13(<() LFRPF?%6] kSS KFN EOLEMRSSFMEB(=] kSS KFN EOLEMRVGV2%C-/.%] ^^ T(-CT.9T%@&7:(/6] /)",s(-CT.9T%@&

?9% X%:,)-.3(./,) 8$9,,6 ," 4(:<9(:9(%)5 h)/>%3-/.* 7)56/-9 13,53(::%EUE 4(:<9(:9(%)5 4@TI D&( H(<I ;()5 e('/I ;()5<,< LFEPF?%6] kSS KFN EOLFMUOROMPB(=] kSS KFN EOLFMUORO2%C-/.%] ^^ T-(./.T3&T($T.9I ^^ T@-T3&T($T.9

Costs of Doing Business in Thailand 59

The Early Learning Centre International

e/)@%35(3.%)LU 8,/ 03<('9(.I 8&<9&:>/. PGYPI 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EOULMEGLGI EOGLMRGFLB(=] kSS KFN EOGLMLOOP

?9% B/3-. 8.%'- A).%3)(./,)(6 13%M8$9,,6V 8,/ 8()5 H&<9(@I 8&<9&:>/. PO 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EERUMVOSSI EESLMRRRLB(=] kSS KFN EERUMVOPV2%C-/.%] ^^ T.9%#3-.-.%'-T($T.97:(/6] #3-.-.%'s($$%--T/)%.T$,T.9

?9% 4%5%).m- 8$9,,6 K;()5<,<NRGE 13($9('h.9/.I D&(/ e^()5I ;()5<,< LFOLF?%6] kSS KFN ESGFMOVVVB(=] kSS KFN ESGFMOVVU2%C-/.%] ^^ T3%5%).-T($T.97:(/6] %)W&/3*s3%5%).-T($T.9

The Village Education Centre

LP 8,/ PEI 8&<9&:>/. 4@TI e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EOGLMPPROMRB(=] kSS KFN EOGLMPFFR2%C-/.%] ^^ T>/66(5%M%@&$(./,)T$,:7:(/6] $,).($.s>/66(5%M%@&$(./,)T$,:

?,'-* ?&3>* A).%3)(./,)(6 8$9,,6OS 8&<9&:>/. P e6,)5 .,%*I ;()5<,< LFLLF?%6] kSS KFN ESRSMUUEPB(=] kSS KFN ESRSMVVOS2%C-/.%] ^^ TC-C()5<,<T($T.97:(/6] /)",sC-C()5<,<T($

?3(/66 A).%3)(./,)(6 8$9,,6 ;()5<,<OPMOS 4(:<9(:9(%)5 8,/ LUID&( H(<I ;()5<,< LFEPF?%6] kSS KFN EOLPMRERFI EVLUMUVVGB(=] kSS KFN EVLUMURPS2%C-/.%] ^^ T.3(/66-$9,,6T($T.97:(/6] (@:/--/,)-s.3(/66-$9,,6T($T.9

Trinity International School

OF 8,/ 8&<9&:>/. OSI e6,)5.,)I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESSLMOGGOB(=] kSS KFN ESSLMOGGE2%C-/.%] ^^ T.3/)/.*T($T.97:(/6] $,).($.s.3/)/.*T($T.9

Q/'(m- 16(* +%).3% Z&3-%3* ` e/)@%35(3.%)SOYE 4&(: 4&@%% 8,/ OI 16,%)$9/. 4@TI J&:'/)%%I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EEROMURLRI EEREMRSLFMLB(=] kSS KFN ESRFMVSOR2%C-/.%] ^^ T>/'('6(*$%).3%T$,:7:(/6] /)",s>/'('6(*$%).3%T$,:

Wells International School

V 8&<9&:>/. 8,/ RLI e6,)5.,) Z&(I 2(..()(I;()5<,< LFLLF?%6] kSS KFN ESSEMRGUFMEB(=] kSS KFN ESSEMRGUO2%C-/.%] ^^ T^%66-M-$9,,6T$,:7:(/6] ^%66-s^%66-M-$9,,6T$,:

Windsor International School

OPP H,, EI 4(:<9(:9(%)5 LSP 4@TI H/) ;&3/I ;()5<,< LFRLF?%6] kSS KFN ERPFMVLEEMOB(=] kSS KFN ERPFMVLEP2%C-/.%] ^^ T^/)@-,3T($T.97:(/6] %)W&/3*s^/)@-,3T($T.9

CENTRAL

NAKHON PATHOM

Meta International School

;(() 8&().(3)I SS H,, LI 1%.$9(<(-(%: 4@TI ?9('3(*(I Z(<9,) +9(/-3/IZ(<9,) 1(.9,: VOLEF?%6] kSS KFN OPOOMGOLFMPB(=] kSS KFN OPEEMULSO2%C-/.%] ^^ T:%.(-$9,,6T($T.97:(/6] :(/s:%.(-$9,,6T($T.9

SARABURI

0@>%)./- A).%3)(./,)(6 H/--/,) 8$9,,6LGR H,, OI H&(< J%<I 8(3(C&3/?%6] kSS KFN OSOPMPUVRB(=] kSS KFN OSOPMPUVR2%C-/.%] ^^ T(/:-T($T.97:(/6] /)",s(/:-T($T.9

8(/). f,9) H(3* A).%3)(./,)(6 8$9,,6131 Moo 1, Phaholyothin Rd., Nongyao, Muang,

8(3(C&3/ LUFFF?%6] kSS KFN OSELMUSFFB(=] kSS KFN OSEEMRPPR2%C-/.%] ^^ T-(/).j,9):(3*T$,:7:(/6] /)",s-(/).j,9):(3*T$,:

EAST

CHONBURI

;&3('9( 7)56/-9M13,53(::% 8$9,,6 ," ?9(/6()@ K;78?NEROYLO H,, LOI 8&<9&:>/. 4,(@I Z,)5'3&%I ;()5 J(:&)5I 1(..(*(I +9,)C&3/ EFLRF?%6] kSS KFN OUPEMFUPUB(=] kSS KFN OUOVMSEUU2%C-/.%] ^^ TC%-.MC&3('9(T$,:7:(/6] /)",sC%-.MC&3('9(T$,:

60 Costs of Doing Business in Thailand

A).%3)(./,)(6 8$9,,6 7(-.%3) 8%(C,([email protected]. Box 6, Bang Lamung, Chon Buri 20150

?%6] kSS KFN OUOPMRRRSMGI OUOVMERGLMSB(=] kSS KFN OUOPMRLRSI OUOVMERGF2%C-/.%] ^^ T/-%T($T.97:(/6] /-%s/-%T($T.9

International School of Pattaya

OUE H,, SI 8&<9&:>/. 4,(@I 1(..(*(I +9,)C&3/ EFLRF?%6] kSS KFN OUVEMSPRVMUB(=] kSS KFN OUVEMSPRG2%C-/.%] ^^ T/-''(.(*(T$,:7:(/6] /-'s6,=/)",T$,T.9

H,).%--,3/ +9/6@3%)m- +%).%3 A).%3)(./,)(6 8$9,,6EUE H,, RI 8,/ LUI 1(..(*(MZ( e6&( 4@TI ;()5 J(:&)5I +9,)C&3/ EFLRF?%6] kSS KFN OUPEMUPORB(=] kSS KFN OUPEMEPOR2%C-/.%] ^^ T:,).%--,3/'(..(*(T$,:7:(/6] :$$/'..*s9,.:(/6T$,:

?9% 4%5%).m- 8$9,,6 l ?9(/6()@Pattaya Campus

1T!T ;,= OOI Z( e6&(I ;()5 J(:&)5I +9,)C&3/ EFLRF?%6] kSS KFN OUVOMPVVVB(=] kSS KFN OUVOMPVVU2%C-/.%] ^^ T3%5%).-T($T.97:(/6] %)W&/3*s3%5%).-T($T.9

RAYONG

Garden International School

LUUYEP H,, PI 1(6(M;() +9()5 4@TI Rayong 21130

?%6] kSS KFN OUUUMFOSFMOB(=] kSS KFN OUSOMFVOR2%C-/.%] ^^ T5(3@%)3(*,)5T$,:7:(/6] :(3<%./)5s5(3@%)3(*,)5T$,:

8.T 0)@3%^- A).%3)(./,)(6 8$9,,6I 4(*,)5L H,, VI ;() +9()5MH(<9(: e,, 4@TI Bang Chang, Rayong 21130

?%6] kSS KFN OUUGMOVLSMUI OUUGMGEVSMUB(=] kSS KFN OUUGMOVEF2%C-/.%] ^^ T-.M()@3%^-T($T.97:(/6] 3(*,)5s-.M()@3%^-T($T.9

NORTH

CHIANG MAI

0:%3/$() 1($/#$ A).%3)(./,)(6 8$9,,6LRUYL H,, OI D()5@,)5M8(:,)5 4@TI ;() 1,)5I D()5 X,)5I +9/()5 H(/ RFEOF?%6] kSS KFN ROOSMROFOI ROOSMROFRB(=] kSS KFN ROSRMROFP2%C-/.%] ^^ T('/-T($T.97:(/6] (@:/--/,)-s('/-T($T.9

Chiang Mai International School

LO +9%.&',) 4@TI 2(. e(.%I H&()5I Chiang Mai 50000

?%6] kSS KFN ROEPMEFEVI ROOFMSEOPB(=] kSS KFN ROEPMEPRR2%C-/.%] ^^ T$:/-T($T.97:(/6] /)",s$:/-T($T.9

Christian German School Chiangmai

UOYL H,, UI ;&(< e3,,< Z&(I ?9( 2()5 ?()I 8(3('%%I +9/()5 H(/ RFLPF?%6] kSS KFN ROULMSSEPB(=] kSS KFN ROULMSEVF2%C-/.%] ^^ T$@-$:T,357:(/6] ,"#$%s$@-$:T,35

Grace International School

LVUYUOE H,, VI +9/()5 H(/MD()5 X,)5 4@TI D()5 X,)5I +9/()5 H(/ RFEOF?%6] kSS KFN ROPPMELURMSB(=] kSS KFN ROPPMELUG2%C-/.%] ^^ T5/-.9(/6()@T,357:(/6] 5/-:(/6s.9(/6()@T,35

Lanna International School

OFF H,, LI [3()@>/% I +9/()5 H(/MD()5 X,)5 4@TI Muang, Chiang Mai 50100

?%6] kSS KFN ROUFMSEOFMLB(=] kSS KFN ROUFMSEOF 7=.T LS2%C-/.%] ^^ T6())(/-.T($T.97:(/6] 6())(/-.s6,=/)",T$,T.9

Z(<,3) 1(*(' A).%3)(./,)(6 8$9,,6240 Moo 6, San Phi Sua, Muang,

Chiang Mai 50300

?%6] kSS KFN ROLLMFSUFMOB(=] kSS KFN ROLLMFSUV2%C-/.%] ^^ T)/-T($T.97:(/6] /)",s)/-T($T.9

Prem Tinsulanonda International School

EOP H,, OI D&(* 8(/I H(% 4/:I +9/()5 H(/ RFLUF?%6] kSS KFN ROOFMLRFFB(=] kSS KFN ROOFMLRFV2%C-/.%] ^^ T'3%:$%).%3T,35^^ T'3%:$%).%3T/)T.97:(/6] %)W&/3*s'3%:$%).%3T,35

Costs of Doing Business in Thailand 61

NORTHEAST

KHON KAEN

Northeastern Bilingual School

ORG H,, VI ;(()<,< 4@TI ;(()'%@I H&()5I e9,) e(%) PFFFF?%6] kSS KFN POOEMPREGB(=] kSS KFN POOEMPREG2%C-/.%] ^^ T)%<-T($T.97:(/6] )%<-T/)",s9,.:(/6T$,:

NAKHON RATCHASIMA

8.T 8.%'9%)m- A).%3)(./,)(6 8$9,,6 Ke9(, n(/NPGYLMO :,, PI ?9()(3(. 4@TI 1(< +9,)5IZ(<9,) 4(.$9(-/:( OFLOF?%6] kSS KFN PPOEMUOOPMPFB(=] kSS KFN PPOSMRFLG2%C-/.%] ^^ T-/-T%@*7:(/6] /)",s-/-T%@&

SOUTH

PRACHUAM KHIRI KHAN

Somtawin English School

EF 1%$9<(-%: 4@TI D&( D/)I 13($9&(' e9/3/ e9()I?%6] kSS KFN OERLMPOPEB(=] kSS KFN OERLMPOPE7:(/6] -,:.(^/)T%'s5:(/6T$,:

PHUKET

British International School

K",3:%36* X&6^/$9 A).%3)(./,)(6 8$9,,6NRG H,, EI ?9%'<(-(..3/ 4@TI e,9 e%( I H&()5I 19&<%. UOEFF?%6] kSS K,N VSEOMUVLLMEFB(=] kSS KFN VSEOMUVPGMRF2%C-/.%] ^^ TC$/-T($T.97:(/6] /)",sC$/-T($T.9

a8A A).%3)(./,)(6 8$9,,6 ," 19&<%.ULYP H,, PI +9(6%3:'93(</%. 4(:( G 4,(@I e(.,,I 19&<%. UOLEF?%6] kSS KFN VSORMPFVSB(=] kSS KFN VSORMPFVV2%C-/.%] ^^ TW-/T,35Y'<.t9,:%7:(/6] '9&<%.sW-/T,35

hZAQ748A?A78 OFFERING

AZ?74Z0?A!Z0J 14![40H8

0-/() h)/>%3-/.* ," 8$/%)$% ()@ ?%$9),6,5*UG D/59^(* OOLI ;()5 J(:&)5I +9,) ;&3/ EFESF?%6] kSS KFN OUVRMPPRFI EEORMPVVLB(=] kSS KFN OUVRMPPSFI ESRLMPLFS2%C-/.%] ^^ T(-/()&-.T($T.97:(/6] (@:/--/,)-s(-/()&-.T($T.9

0-/( A)-./.&.% ," ?%$9),6,5* K0A?N+9/%" 0@:/--/,)- !"#$%30-/() A)-./.&.% ," ?%$9),6,5*1T!T ;,= PI e96,)5 J&()5I 1(.9&: ?9()/ LELEF?%6] kSS KFN ERLSMFLLFMPPB(=] kSS KFN ERLSMELES2%C-/.%] ^^ T(/.T($T.97:(/6] 0@:/--/,)-s(/.T($T.9

0--&:'./,) h)/>%3-/.* ," ?9(/6()@!"#$% ," A).%3)(./,)(6 0""(/3-E)@ B6TI a&%%)m- ?,^%3 ;&/6@/)5I SUE 4(:<9(:9(%)5 EP 4@TI D&( H(<I ;()5<,< LFEPF?%6] kSS KFN EOFFMPRPOMSE 7=.T OVEGB(=] kSS KFN EVLGMFPUE2%C-/.%] ^^ T(&T%@&7:(/6] (C($s(&T%@&

;()5<,< 8$9,,6 ," H()(5%:%).LS.9 B6,,3I 0:(3/) ?,^%3I RFF 16,%)$9/. 4,(@I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERSMGRUSB(=] kSS KFN ESREMLLLP2%C-/.%] ^^ TC-:T($T.97:(/6] (@:/)sC-:T($T.9

;()5<,< h)/>%3-/.* A).%3)(./,)(6 +,66%5%PFYP 4(:( P 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESVLMVRORI EORFMRFFF 7=.T SFG ` SLFB(=] kSS KFN EEPFMLULG2%C-/.%] ^^ TC&T($T.97:(/6] C&/$sC&T($T.9

;&3('9( h)/>%3-/.*LSG J()5 D(@ ;()5 8(%) 4,(@I 8(%) 8,,<I Muang, Chon Buri 20131

?%6] kSS KFN OUVPMRGFFB(=] kSS KFN OUOGMFFPV2%C-/.%] ^^ TC&&T($T.97:(/6] 9%(@C&&sC&&T($T.9

62 Costs of Doing Business in Thailand

+9&6(6,)5<,3) h)/>%3-/.*ERP 19(*(.9(/ 4,(@I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERLMFUVLMOB(=] kSS KFN EELRMPUFP2%C-/.%] ^^ T$9&6(T($T.9

+9/()5 H(/ h)/>%3-/.*EOG D&(/ e%, 4,(@I H&()5I +9/()5 H(/ RFEFF?%6] kSS KFN ROEEMLSGGI ROGPMLFFFB(=] kSS KFN ROELMVLPOI ROEEMLGOE2%C-/.%] ^^ T$9/()5:(/T($T.9

X9&3(</j 1&)@/. h)/>%3-/.*LLFYLMP 13($9($9&%) 4,(@I J(< 8/I ;()5<,< LFELF?%6] kSS KFN EGRPMVOFFMEGB(=] kSS KFN ERUGMGSFRMS2%C-/.%] ^^ T@'&T($T.97:(/6] /).%3s@'&T($T.9

Dusit Thani College

GFE H,, SI 83/)(<9(3/) 4@TI Z,)5 ;,)I 13(^%.I ;()5<,< LFESF?%6] kSS KFN EOSLMVUFRI EOSLMVULLMOB(=] kSS KFN EOSLMVUFS2%C-/.%] ^^ T@.$T($T.97:(/6] @.$,66%5%s@.$T($T.9

7(-.%3) 0-/( h)/>%3-/.*EFF 4()5-/.MZ(<,3) Z(*,< 4@TI 4()5-/. e96,)5 RI ?9()*(C&3/I 1(.9&: ?9()/ LELLF?%6] kSS KFN ERVVMLFEUMOL 7=.T OERI OLLI PFEB(=] kSS KFN ERVVMLFEO2%C-/.%] ^^ T%(&T($T.97:(/6] /)",s%(&T($T.9

D%3/,.M2(.. h)/>%3-/.*7@/)C&359I he A).%3)(./,)(6 A?XI ;()5<,<?%6] kSS KFN ESRUMSLVFMPB(=] kSS KFN ESRUMSLVR

D&($9/%^ +9(6%3:'3(</%. h)/>%3-/.*LUYLO ;()5)(M?3(@ 4,(@I e:T LUI ;()5 196/I 8(:&. 13(<() LFRPF?%6] kSS KFN EOLEMSOFF %=.T LLOGI LPPFB(=] kSS KFN EOLEMSPLEI EOLEMSPFG2%C-/.%] ^^ T9$&T($T.97:(/6] CC(s9$&T($T.9

A).%3)(./,)(6 D,.%6 ` ?,&3/-: A)@&-.3* Management School

VG 4(:<9(:9(%)5 RFI ;()5 e('/I ;()5<,< LFEPF?%6] kSS KFN EVOEMFLVFMOI EOVRMUVULMEB(=] kSS KFN EOVR RLRF2%C-/.%] ^^ T/M./:T($T.97:(/6] /)",s/M./:T($T.9

e(-%: ;&)@/. h)/>%3-/.*GGYLFL 19(..9()(<() 4@TI 8&() J&()5I ;()5<,< LFERF?%6] kSS KFN EOELMSGOFMO %=.T OFVMOLFB(=] kSS KFN EOELMPPPP2%C-/.%] ^^ T<(-%:T<C&T($T.97:(/6] CC(T/'s<C&T($T.9

e(-%.-(3. h)/>%3-/.*!"#$% ," A).%3)(./,)(6 13,53(:-RF 19(9,6*,.9/) 4,(@I +9(.&$9(<I ;()5<,< LFGFF?%6] kSS KFN ERSEMFGUR2%C-/.%] ^^ T<&T($T.97:(/6] (53$9<s),).3/T<&T($T.9

e9,) e(%) h)/>%3-/.*LEO H/..3('9(' 4,(@I H&()5I e9,) e(%) PFFFE?%6] kSS KFN POEPMEOOLMPVB(=] kSS KFN POEPMLELS2%C-/.%] ^^ T<<&T($T.97:(/6] 53(@&(.%s<<&T($T.9

e/)5 H,)5<&.m- A)-./.&.% ," ?%$9),6,5* KZ,3.9 ;()5<,<NLRLU 1/C,,6-,)5<3(: 4@TI ;()5<,< LFUFF?%6] kSS KFN EGLOMERFFB(=] kSS KFN ERUVMPORF2%C-/.%] ^^ T<:/.)CT($T.97:(/6] :/.s<:/.)CT($T.9

e3/3< h)/>%3-/.*POYLLLL 4(:M/)@3( 4,(@I e:T LI ;()5 e9%)I ;()5<,< LFEEF?%6] kSS KFN ERREMORFFMGI EGVFMRUEFB(=] kSS KFN ERREMORLO2%C-/.%] ^^ T<3/3<T($T.97:(/6] (@:/)s<3/3<T($T.9

H(% B(9 J&()5 h)/>%3-/.*333 Tasood, Muang, Chiang Rai 57100

?%6] kSS KFN ROGLMVFFEI ROGLMVFPEB(=] kSS KFN ROGLMVFFV2%C-/.%] ^^ T:"&T($T.97:(/6] .%@T.s:"&T($T.9

H(9($9&6(6,)5<,3) 4(j(>/@*(6(*( h)/>%3-/.*Graduate School

2(. H(9(.9(.I ?9( 193($9()I ;()5<,< LFEEF?%6] kSS KFN EEERMUSUS %=.T LOVB(=] kSS KFN EEERMUSUS2%C-/.%] 9..']YY/).%3T:$&T($T.97:(/6] /:('-$.3*s:$&T($T.9

H(9()(<,3) h)/>%3-/.* ," ?%$9),6,5* ;()5<,<RL H,, LI +9&%:-(:'9() 4@TI e3(.9:3(/I Z,)5 +9,<I ;()5<,< LFROF?%6] kSS KFN EGUUMOSRRI EGUUMOSSS2%C-/.%] ^^ T:&.T($T.97:(/6] 53(@&(.%s:/.s<:/.)CT($T.9

Costs of Doing Business in Thailand 63

H(9/@,6 h)/>%3-/.* A).%3)(./,)(6 +,66%5% KHhA+N25/25 Buddhamonthon 4 Road, Salaya,

Z(<9,) 1(.9,: VOLVF?%6] kSS KFN EUPGMSEOLMOI EUPGMSEORMSB(=] kSS KFN EUPGMSEOV2%C-/.%] ^^ T:(9/@,6T($T.97:(/6] ,3C-^s:(9/@,6T($T.9

Mission College

LGR H,, OI H&(< J%<I 8(3(C&3/ LULUF?%6] kSS KFN OSOPMPVRUMGB(=] kSS KFN OSORMPFUFI OSOPMLSEG2%C-/.%] ^^ T:/--/,)$,66%5%T%@&7:(/6] 3%5/-.%3s:/--/,)$,66%5%T%@&

;()5<,< +(:'&-POF 19/-()&6,< 4,(@I ;()5<,< LFOFF?%6] kSS KFN EEULMLPEEI EEUEMLLFF %=.T RSEB(=] kSS KFN EEUFMSOEV7:(/6] :$C<<s:/--/,)$,66%5%T%@&

Z(./,)(6 A)-./.&.% ," X%>%6,':%). 0@:/)/-.3(./,) KZAX0NLLU 8%3/ ?9(/ 4@TI ;()5<,< LFEPF?%6] kSS KFN EOVVMVPFFMLGB(=] kSS KFN EOVRMUVGU2%C/-.%] ^^ T)/@(T($T.97:(/6] ,/(s)/(@(T($T.9

1(*(' h)/>%3-/.*!"#$% ," A).%3)(./,)(6 0@:/--/,)-I 1(*(' h)/>%3-/.*I 8&'%3M9/59^(*I +9/()5 H(/ RFFFF?%6] kSS KFN ROURMLPVU ext. 7230, 7212

B(=] kSS KFN ROEPMRORO2%C-/.%] ^^ T'(*('T$,T.9Y%)56/-97:(/6] 5-/-s'(*('T$,:

13/)$% ," 8,)5<96( h)/>%3-/.*A).%3)(./,)(6 4%6(./,)- !"#$%1T! ;,= LFEI D(. n(/I 8,)5<96( GFLLF?%6] kSS KFN VPPPMSUEPI VPEUMELSLMEB(=] kSS KFN VPPPMSUER2%C-/.%] ^^ T'-&T($T.97:(/6] /).6s3(.3%%T'-&T($T.9

4(:<9(:9(%)5 h)/>%3-/.*D&( H(<I ;()5 e('/I ;()5<,< LFEPF?%6] kSS KFN EOLFMUFFFI EOLFMULLUB(=] kSS KFN EOLUMFGLV2%C-/.%] ^^ T3&T($T.97:(/6] (@:/)s3(:LT3&T($T.9

4()5-/. h)/>%3-/.*REYOPV H&()5 0<%I 19(9,6*,.9/) 4,(@I H&()5I Pathum Thani 12000

?%6] kSS KFN EROOMGFEFMPB(=] kSS KFN ROOOMGPVF2%C-/.%] ^^ T3-&T($T.97:(/6] (@:/)s3-&T($T.9

Sasin Graduate Institute of Business

Sasa Patasala Building, Soi Chula 12,

19(*(.9(/ 4,(@I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EELSMUUOOB(=] kSS KFN EELSMLOLE2%C-/.%] ^^ T-(-/)T%@&7:(/6] '3s-(-/)T%@&

89/)(^(.3( h)/>%3-/.*LFLF 89/)(^(.3( ?,^%3 AAAI Q/C9(>(@/M4()5-/. 4,(@I J(@*(,I +9(.&$9(<I ;()5<,< LFGFF?%6] kSS KFN EGPGMEEEGB(=_ kSS KFN EGPGMEEEU2%C-/.%] ^^ T-9/))(^(.3(T($T.97:(/6] 53(@s-9/))(^(.3(T($T.9

8/(: h)/>%3-/.*EOR 19%.$9<(-%: 4@TI 19(-/$9(3,%)I ;()5<,< LFLSO?%6] kSS KFN EPRVMFFSUI EUSUMPPFSB(=] kSS KFN EPRVMOGUE2%C-/.%] ^^ T-/(:T.9T%@&7:(/6] )5(:-,)s9,.:(/6T$,:

Sirindhon International Institute of Technology,

?9(::(-(. h)/>%3-/.* K8AA?NRangsit Center, Pathum Thani 12121

?%6] kSS KFN EGUSMGFFG ext. 1401, 1441

B(=] kSS KFN EGUSMGLFS2%C-/.%] ^^ T-//.T.&T($T.97:(/6] (@:/--/,)-s-//.T.&T($T.9

83/'(.&: h)/>%3-/.*SL 19(9,6*,.9/) 4,(@I +9(.&$9(<I ;()5<,< LFGFF?%6] kSS KFN ERVGMGLEFMOG %=.T EEPSI EERVI EERUB(=] kSS KFN ERSLMLVEL2%C-/.%] ^^ T-'&T($T.97:(/6] /).6sC&).9(3/<T-'&T($T.9

8$9/66%3M8.(:",3@ A).%3)(./,)(6 +,66%5%Hua Hin Campus

LPRU 19%.$9<(-%: 4@TI +9(M(:I 19%.$9(C&3/ VSLEF?%6] kSS KFN OEREMFVUGB(=] kSS KFN OEPPMEOEP2%C-/.%] ^^ T-.(:",3@T%@&7:(/6] /)",s-.(:",3@T%@&

SSIC Academic Center

OEP 8(:'9(^&. 4@TI ;()5)(I ;()5<,< LFESF?%6] kSS KFN EVPPMGLPSMRPB(=] kSS KFN EVPPMGLRR7:(/6] --/$s6,=/)",T$,T.9

64 Costs of Doing Business in Thailand

8.T f,9)m- h)/>%3-/.*LLLFYR Q/C9(>(@/M4()5-/. 4@TI +9(.&$9(<I ;()5<,< LFGFF?%6] kSS KFN EGOUMVFRU %=.T EORI EPPB(=] kSS KFN EGOUMSFVF2%C-/.%] ^^ T-.j,9)T($T.97:(/6] 53-))/(s-.j,9)T($T.9

8.(:",3@ A).%3)(./,)(6 h)/>%3-/.*Main Campus

LPRU 1%.$9<(-%: 4,(@I +9(M(:I 19%.$9(C&3/ VSLEF?%6] kSS KFN OEREMFVUGMGLB(=] kSS KFN OEPPMEOEP2%C-/.%] ^^ T-.(:",3@T%@&7:(/6] (@:/--/,)-s-.(:",3@T%@&I/)",s-.(:",3@T%@&

Bangkok Campus

E f(-:/)% +/.*I LE.9 B6,,3I 8&<9&:>/. 8,/ EOIe6,)5.,%* Z&(I ;()5<,< LFLLF?%6] kSS KFN EERUMEEEEB(=] kSS KFN EERGMORRR7:(/6] (@:/--/,)-C<<s-.(:",3@T%@&I-./&j(-:/)%s-.(:",3@T%@&

8&3()(3%% h)/>%3-/.* ," ?%$9),6,5*H&()5I Z(<9,) 4(.$9(-/:( OFFFF?%6] kSS KFN PPEEMPLPLMEB(=] kSS KFN PPEEMPLPF2%C-/.%] ^^ T-&.T($T.97:(/6] $%)/).("s$$-T-&.T($T.9

8^/)C&3)% ?&::(-/3/Bangkok

3rd Floor, Seri Center Building,

OMPPRYLME 83/)(<9(3/) 4,(@I Z,)5 ;,)I ;()5<,< LFESF?%6] kSS KFN EVPSMFUPSB(=] kSS KFN EVPSMFSUV2%C-/.%] ^^ T-^/)C&3)%T($T.9

Laem Chabang School of Engineering

J(%: +9(C()5 A)@&-.3/(6 7-.(.%OUYEG H,, RI 8&<9&:>/. 4,(@I 83/3($9(I Chon Buri 20230

?%6] kSS KFN OUPGMFPUVMGEB(=] kSS KFN OUPGMFPUG

?9(::(-(. h)/>%3-/.*Phra Chan Center (Main Campus)

1st Floor, Dome Building,

E 193( +9() 4,(@I 193( Z(<9,)I ;()5<,< LFEFF?%6] kSS KFN ESLOMOOOOB(=] kSS KFN ESLOMEFPS2%C-/.%] ^^ T.&T($T.97:(/6] /).%3s.&T($T.9

?9% h)/>%3-/.* ," ?9(/ +9(:C%3 ," +,::%3$% Kh?++NLESYL Q/C9(>(@/M4()5-/. 4@TI X/) X(%)5I ;()5<,< LFPFF?%6] kSS KFN ESGEMOFRFI EEVSMLFPFB(=] kSS KFN EEVSMRLSFI EEVSMELES2%C-/.%] ^^ T&.$$T($T.97:(/6] ^%C:(-.%3s:(/6T&.$$T($T.9

2%C-.%3 h)/>%3-/.* ?9(/6()@Information Center

H()%%*( +%).%3 K;,= PFNV.9 B6,,3I RLUYR 16,%)$9/. 4,(@I ;()5<,< LFOOF?%6] kSS KFN ESREMFVFRB(=] kSS KFN ESREMFVFU2%C-/.%] ^^ T^%C-.%3T(T$.97:(/6] ^&.9(/s6,=/)",T$,T.9

n,),< +,66%5%PPP J(:'()5MX%)$9(/I J(:'()5 REFFF?%6] kSS KFN RPESMRLVFMSB(=] kSS KFN RPESMRLUP2%C-/.%] ^^ T*,),<T($T.97:(/6] ^%C:(-.%3s*,),<T($T.9

+D0H;748 !B COMMERCE0:%3/$() +9(:C%3 ," +,::%3$%V.9 B6,,3I [1B 2/..9(*& 0I GOYL 2/3%6%-- 4,(@I J&:'/)/I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERPMLFPLB(=] kSS KFN EERLMLSFR2%C-/.%] ^^ T(:$9(:.9(/6()@T$,:

0870Z +9(:C%3- ," +,::%3$% ()@ A)@&-.3* K0870ZM++ANa&%%) 8/3/</. Z(./,)(6 +,)>%)./,) +%).%3I g,)% +I P.9 B6,,3I SF Z%^ 4(.$9(@('/-%< 4,(@I e6,)5.,%*I ;()5<,< LFLLF

?%6] kSS KFN EEEGMPERR B(=] kSS KFN EEEGMPGPLME

2%C-/.%] 9..']YY^^ T"./T,3T.9

0&-.3(6/()M?9(/ +9(:C%3 ," +,::%3$%EF.9 B6,,3I ?9(/ ++ ?,^%3I h)/. EFOI889 South Sathorn Road, Yannawa,

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Costs of Doing Business in Thailand 65

;%65/()MJ&=%:C,&35Y ?9(/ +9(:C%3 ," +,::%3$% K;%6&.9(/NLS 8,/ 13(-%3.-/.I 8&<9&:>/. PG 8&C-,/ LPI e6,)5.,) Z&(I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EVLEMGSVGI GUUOMSEREB(=] kSS KFN EOULMSSGF2%C-/.%] 9..']YY^^ TC%6&.9(/T,35

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X()/-9M?9(/ +9(:C%3 ," +,::%3$%5th Floor, Phayathai Building B,

OP 19(*(.9(/ 4,(@I 4(.$9(.9%^/I ;()5<,< LFPFF?%6] kSS KFN EORPMREEFB(=] kSS KFN EORPMREEL2%C-/.%] 9..']YY^^ T@()$9(:T,3T.9

B3()$,M?9(/ +9(:C%3 ," +,::%3$%R.9 B6,,3I A)@,-&%d D,&-%I LRE 2/3%6%-- 4,(@I J&:'/)/I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN ESRFMGSLOMPB(=] kSS KFN ESRFMGVOG2%C-/.%] 9..']YY^^ T"3()$,.9(/$$T$,:

[%3:()M?9(/ +9(:C%3 ," +,::%3$%ER.9 B6,,3I 7:'/3% ?,^%3 OI LGR 8,&.9 8(.9,3) 4,(@I ;()5<,< LFLEF?%6] kSS KFN ESVFMFSFFB(=] kSS KFN ESVFMFSFL2%C-/.%] 9..']YY^^ T5.$$T,35

A)@/(M?9(/ +9(:C%3 ," +,::%3$%LO 8,/ 0..(<()'3(-/. K8(.9,3) LNI ?9&)5:(9(:%<I 8(.9,3)I ;()5<,< LFELF ?%6] kSS KFN EEUVMOFFLB(=] kSS KFN ESVGMVVEF2%C-/.%] 9..']YY^^ T/.$$T,3T.9

A3/-9M?9(/ +9(:C%3 ," +,::%3$%

G.9 B6,,3I H ?9(/ ?,^%3I 066 8%(-,)- 16($%I UV 2/3%6%-- 4,(@I ;()5<,< LFOOF

?%6] kSS KFN ESRP LLPP

B(=] kSS KFN ESRP LLRL

2%C-/.%] 9..']YY^^ T/3/-9.9(/$$T$,:

f('()%-% +9(:C%3 ," +,::%3$%LR.9 B6,,3I 0:(3/) ?,^%3I RFF 16,%)$9/. 4@TI ;()5<,< LFOOF?%6] kSS KFN EERSMGLVFMOB(=] kSS KFN ESREMFGOL2%C-/.%] 9..']YY^^ Tj$$T,3T.9

f,/). B,3%/5) +9(:C%3- ," +,::%3$% /) ?9(/6()@LF.9 B6,,3I H;e ?,^%3I PPP 19(*(.9(/ 4@TI 2()5:(/ 1(.9&:^()I ;()5<,< LFOOF

?%6] kSS KFN ESLLMPVVU %=. LRP

B(=] kSS KFN ESLLM PUFG7:(/6] B++++s/)%.T$,T.9

H(6(*-/(M?9(/ +9(:C%3 ," +,::%3$%

SOYLMS 8,/ 8&<9&:>/. ESI ;()5<,< LFLLF

?%6] kSS KFN EERUMGUOR

B(=] kSS KFN EERUMEUES

2%C-/.%] 9..']YY^^ T:.$$T,3T.9

Z%.9%36()@-M?9(/ +9(:C%3 ," +,::%3$%19th Floor, B.B. Building, Room 1909

RP 0-,<% 4,(@I 8&<9&:>/. ELI e6,)5.,%*I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EESFMVRFLI EESFMVPPPB(=] kSS KFN EESFMVRFE2%C-/.%] 9..']YY^^ T).$$.9(/6()@T,3T.9

Z%^ g%(6()@M?9(/ +9(:C%3 ," +,::%3$%9th Floor, ITF Tower, 140/26 Silom Road,

;()5<,< LFRFF?%6] kSS KFN ESOPMOEUOB(=] kSS KFN ESOPMOFFP2%C-/.%] 9..']YY^^ T)d.$$T,35

1,6/-9M?9(/ ;&-/)%-- +6&C K1?;+N ;,= OFF 193(<(),)5 1T!TI ;()5<,<

?%6] kSS KFN EOOLMPSPOI EOOEMERSV B(=] kSS KFN EOOEMERVL

8/)5(',3%M?9(/ +9(:C%3 ," +,::%3$%L-. B6,,3I J(<% 4($9(@( !"#$% +,:'6%=LGOYU 4(.$9(@('/-%< 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EESPMFSUFMPB(=] kSS KFN EESPMFSUU2%C-/.%] 9..']YY^^ T-/)5(',3%.9(/$$T,3T.9

8,&.9 0"3/$()M?9(/ +9(:C%3 ," +,::%3$%LFMFP ; ?/:%- 8W&(3% ;&/6@/)5 EPS 8&<9&:>/. 4,(@I e6,)5.,%*I ;()5<,< LFLLF

?%6] kSS KFN EEGPMPVPVMUI EEEGMPVPG2%C-/.%] 9..']YY^^ T-(.$$T)%.

8^/--M?9(/ +9(:C%3 ," +,::%3$%OSYGMLF +9(%)5^(..()( 4,(@I ?9&)5-,)59,)5I J(<-/I ;()5<,< LFELF?%6] kSS KFN EGUEMPUGSB(=] kSS KFN EGUEMPUGV2%C-/.%] 9..']YY^^ T-^/--.9(/T$,:

?9(/M+()(@/() +9(:C%3 ," +,::%3$%9th Floor, Sethiwan Tower, 139 Pan Road, Silom,

;()5<,< LFRFF?%6] kSS KFN EESSMSFURMSB(=] kSS KFN EESSMSFUV2%C-/.%] 9..']YY^^ T.$$$T,3T.9

66 Costs of Doing Business in Thailand

?9(/M+9/)%-% +9(:C%3 ," +,::%3$%9th Floor, Thai C.C. Tower,

UUG 8,&.9 8(.9,3) 4,(@I ;()5<,< LFLEF?%6] kSS KFN ESVRMURVPMUPB(=] kSS KFN EELEMOGLS2%C-/.%] ^^ T.9(/$$$T,3T.9

?9(/MB/))/-9 +9(:C%3 ," +,::%3$%5th Floor, Phayathai Building B,

OP 19(*(.9(/ 4,(@I 4(.$9(.9%^/I ;()5<,< LFPFF?%6] kSS KFN EORPMRELRMVB(=] kSS KFN EORPMRELU2%C-/.%] ^^ T.9(/#)T,3T.9

?9(/MA-3(%6 +9(:C%3 ," +,::%3$%14th Floor, Manorom Building,

OORPYPR 4(:( AQ 4,(@I e6,)5.,)I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESVEMVFEFB(=] kSS KFN ESVEMVFEL2%C-/.%] ^^ T.9(//-3(%6$$T,3T.9

?9(/Me,3%() +9(:C%3 ," +,::%3$%?^, 1($/#$ 16($%I v EFFEI LPE 8&<9&:>/. 4,(@I ;()5<,< LFLLF?%6] kSS KFN EERP PVFGB(=] kSS KFN ESRO EFRS2%C-/.%] ^^ T.9(/$9T,35

?9(/MZ%'(6 +9(:C%3 ," +,::%3$%0@@3%--] ZY0?%6] kSS KFN EOGLMVELVB(=] kSS KFN EOULMEPFS2%C-/.%] ZY0

?9(/MZ,3^%5/() +9(:C%3 ," +,::%3$%5th Floor, Phayathai Building B,

OP 19(*(.9(/ 4,(@I 4(.$9(.9%^/I ;()5<,< LFPFF?%6] kSS KFN EORPMREEGMOLB(=] kSS KFN EORPMREOE2%C-/.%] ^^ T),3$9(:T$,:

?9(/MA.(6/() +9(:C%3 ," +,::%3$%12th Floor, Vanit Building, Room 1208

LLESYL Z%^ 19%.$9(C&3/ 4@TI 4(.$9(.9%^/I ;()5<,< LFPFF?%6] kSS KFN EEROMGGFGB(=] kSS KFN EEROMGUGS2%C-/.%] ^^ T.9(/$9T,35

?9(/M4&--/() +9(:C%3 ," +,::%3$%

14th Floor, Loxley Building,

LFE Z( 4(),)5 4,(@I e6,)5.,%*I ;()5<,< LFLLF

?%6] kSS KFN EOPUMUUVO

B(=] kSS KFN EEPFMOOFL2%C-/.%] ^^ T.3$$T,3T.9

?9(/M83/6()<( +9(:C%3 ," +,::%3$%Z,T LEPGYLORMLOSI LP.9 B6,,3I [(:% ?,^%3I H(9(%-(< O 4,(@I 8&3/*(^,)5I ;()53(<I ;()5<,< LFRFF?%6] kSS KFN EESVMOGEOMPB(=] kSS KFN EESVMOGER

?9(/M[9()( +9(:C%3 ," +,::%3$%RFYPGMRF 19(9,6*,.9/) 4,(@I 0)&-(,^(3%%I ;()5 e(%)I ;()5<,< LFEEF?%6] kSS KFN EGVFMPFSLMOB(=] kSS KFN ERRLMOOGU

?9(/M8^%@/-9 +9(:C%3 ," +,::%3$%5th Floor, Phayathai Building B,

OP 19(*(.9(/ 4,(@I 4(.$9(.9%^/I ;()5<,< LFPFF?%6] kSS KFN EORPMREEGMOLB(=] kSS KFN EORPMROOE2%C-/.%] ^^ T-^%$9(:T$,:

?9(/M?(/^() ;&-/)%-- 0--,$/(./,)OFYEFV 4,*(6 +(-.6%I 8&<9&:>/. OGI 8&<9&:>/. 4,(@I ;()5<,< LFLLF?%6] kSS KFN ESSEMVOORMSB(=] kSS KFN ESSEMVOUE2%C-/.%] 9..']YY^^ T..C(T,3T.9

?9% ?9(/ +9(:C%3 ," +,::%3$% ` Board of Trade of Thailand

LRF 4(jC,'/. 4,(@I ;()5<,< LFEFF?%6] kSS KFN ESEEMLUSFMVSB(=] kSS KFN EEERMOOVE2%C-/.%] ^^ T.9(/%$9(:C%3T$,:

J,^ +,-. 0/36/)%- /) ?9(/6()@?9(/ 0/3 0-/( 0/36/)%-UGYLSGMLVF H,, OI Q/C9(>(@%% 4()5-/. 4,(@?(6(@ ;()5<9%)I J(<-/I ;()5<,< LFELF ?9(/6()@?%6] KSSN ERLRMGGGGB(=] KSSN EGOVMPURV2%C-/.%] ^^ T(/3(-/(T$,:7M:(/6] .((t5&%-.-&'',3.s(/3(-/(T$,:

!)% ?^, [, 0/36/)%-LU 4(.$9(@('/-%< 4,(@I e6,)5.,%*I ;()5<,< LFLLF ?9(/6()@?%6] KSSN EEEGMPESFCall Center: 1126

B(=] KSSN EEEGMPEVUMG2%C-/.%] ^^ To*LE5,T$,:7M:(/6] $&-.,:%3t3%6(./,)s,3/%).M.9(/T$,:3%-%3>(./,)$%).%3s,3/%).M.9(/T$,:

Costs of Doing Business in Thailand 67

Z,< 0/3 0/36/)%-LV-. B6,,3 4(j()(<(3) ;&/6@/)5I 183 South Sathorn Road, Yannawa, Sathorn,

;()5<,< LFLEF ?9(/6()@?%6] KSSN ESEVMEFFFCall Center: 1318

B(=] KSSN EEUSMGUOE2%C-/.%] ^^ T),<(/3T$,:7M:(/6] ),<"%%@C($<s),<(/3T$,:

D!81A?0J8BANGKOK

;()5<,< D,-'/.(6 H%@/$(6 +%).%3E 8,/ 8,,)>/j(/ VI Z%^ 19%.$9(C&3/ 4@TI ;()5<('/I D&(* e9^()5I ;()5<,< LFOLF?%6] kSS KFN EOLFMOFFF Local call: 1719

2%C-/.%] ^^ TC()<,<9,-'/.(6T$,:7:(/6] /)",sC()5<,<9,-'/.(6T$,:

;ZD D,-'/.(6GYLI +,)>%). 4,(@I 8/6,:I ;()5<,< LFRFF

?%6] kSS KFN ESUSMEVFF

B(=] kSS KFN ESOEFRVVMVG2%C-/.%] ^^ TC)99,-'/.(6T$,:7:(/6] /)",sC)99,-'/.(6T$,:

;&:3&)53(@ D,-'/.(6OO 8&<9&:>/. O K8,/ Z()( Z&(NI 2(..()(I ;()5<,< LFLLF?%6] kSS KFN ESSVMLFFF2%C-/.%] ^^ TC&:3&)53(@T$,:7:(/6] /)",sC&:3&)53(@T$,:

7*% 7(3 Z,-% ?93,(. D,-'/.(6585 Siridhorn Road, Bang Bamru, Bang Plad,

;()5<,< LFVFF?%6] kSS KFN EUUSMSSFFMLSB(=] kSS KFN EPOOMOSLO2%C-/.%] ^^ T%%).T$,T.97:(/6] %%).s%%).T$,T.9

D&( +9/%^ D,-'/.(6SSR ;&:3&)5:&%)5 4@TI 1,:'3(CI ;()5<,< LFLFF?%6] kSS KFN EEEOMLORLB(=] kSS KFN EEEOMLERO2%C-/.%] ^^ T9&($9/%^9,-'/.(6T$,:7:(/6] (@>/$%s9$M9,-'/.(6T$,:

e(-%:3(@ 13($9($9&%) D,-'/.(6GRF 13($9($9&%) 4@TI ;()5-(%I ;()5<,< LFUFF ?%6] kSS KFN EGLFMLSFFMPR B(=] kSS KFN EGLFMLSPG 2%C-/.%] ^^ T<(-%:3(@T$,:7:(/6] /)",s<(-%:3(@T$,:

e6&(*)(:.9(/ D,-'/.(6UF 8,/ 4,)5'(*(C() EI 4(:( P 4,(@I e6,)5.,%*I ;()5<,< LFLLF

?%6] kSS KFN EOULMEFFSMEF B(=] kSS KFN EOULMORUEI EOULMEVSG 2%C-/.%] ^^ T<6&(*)(:.9(/T$,:7:(/6] <).Lt<).Es*(9,,T$,:I ^%C:(-.%3s<6&(*)(:.9(/T$,:

H/--/,) D,-'/.(6M;()5<,<OF 19/.-()&6,< 4@TI X&-/.I ;()5<,< LFOFF

?%6] kSS KFN EEUEMLLFF

B(=] kSS KFN EEUFMFPPL

2%C-/.%] ^^ T:/--/,)M9,-'/.(6T,357:(/6] $(66$%).%3TC()5<,<s:/--/,)M9,-'/.(6T,35

19*(.9(/ D,-'/.(6GPO 19(9,6*,.9/) 4@I 8(:-%)MZ(/I 19*(.9(/I ;()5<,< LFPFF?%6] kSS KFN ESLVMEPPP Local call: 1772

B(=] kSS KFN ESLVMEPGG2%C-/.%] ^^ T'9*(.9(/T$,:7:(/6] ,)%-.,'s'9*(.9(/T$,:

1/*(>(.% D,-'/.(6 GGU 4/:<6,)5-(:-%) 4,(@I ;()5<('/I D&(* e^()5I ;()5<,< LFOLF?%6] kSS KFN ESERMSRFFB(=] kSS KFN ESPLMPPVO2%C-/.%] ^^ T'/*(>(.%T$,:

13(3(: G D,-'/.(6GG 8,/ 13(3(: G D,-'/.(6I 4(:( G 4@TI D&(* e^()5I ;()5<,< LFOEF?%6] kSS KFN EEFEMGGGGB(=] kSS KFN EEPUMUFLU2%C-/.%] ^^ T'3(3(:GT$,:

4(j(>/.9/ D,-'/.(62 Phayathai Road, Thung Phayathai, Rajathevi,

;()5<,< LFPFF?%6] kSS KFN EORPMULFUMGB(=] kSS KFN EEPUMPUFU2%C-/.%] ^^ T3(j(>/.9/T5,T.9

4(:(.9/C,@/ D,-'/.(6270 Pharam 6 Road, Thung Phayathai, Rajthevi,

;()5<,< LFPFF?%6] kSS KFN EORPMVLUEMERV2%C-/.%] ^^ T3(T:(9/@,6T($T.97:(/6] 3(^^^s:(9/@,6T($T.9

4(:<9(:9(%)5 D,-'/.(6 ELOU 4(:<9(:9(%)5 4,(@I D&( H(<I ;()5 e('/I ;()5<,< LFEPF ?%6] kSS KFN EOVPMFEFFMLSB(=] kSS KFN EOVPMFUFP 2%C-/.%] ^^ T3(:M9,-'T$,T.9I ^^ T3(:9,-'/.(6T$,:7:(/6] /)",s3(:9,-'/.(6T$,:

68 Costs of Doing Business in Thailand

8(/). J,&/- D,-'/.(6ELR 8,&.9 8(.9,3) 4@TI ;()5<,< LFLEF ?%6] kSS KFN ESVRMRFFF B(=] kSS KFN ESVRMREFF 2%C-/.%] ^^ T-(/).6,&/-T,3T.97:(/6] $,).($.s-(/).6,&/-T,3T.9

8(:/./>%j D,-'/.(6 K8&<9&:>/.NLOO 8&<9&:>/. PGI e6,)5.() Z&(I Q(@9()(I ;()5<,< LFLLF

?%6] kSS KFN EVLLMUFFF

B(=] kSS KFN EOGLMLEGF2%C-/.%] ^^ T-(:/./>%jT$,T.97:(/6] /)",s-(:/./>%jT$,T.9

8(:/./>%j 83/)(<(3/) +9/6@3%)m- D,-'/.(6 PUU 83/)(<(3/) 4@TI 8&()6&()5I ;()5<,< LFERF

?%6] kSS KFN EOVUMGFFF %=.T !1X X%'.T B(=] kSS KFN EVOLMVFPP

2%C-/.%] ^^ T-(:/./>%jT$,T.97:(/6] /)",T-)$9s-(:/./>%jT$,T.9

8/<(3/) D,-'/.(6PYEG H,, LFI 83/)(<(3/) 4@TI ;()5)(I ;()5<,< LFESF?%6] kSS KFN EOSSMGGFFMGG B(=] kSS KFN EOUOMPPLPMR2%C-/.%] ^^ T-/<(3/)T$,:

8/3/3(j D,-'/.(6E 13() Z,< 4,(@I 8/3/3(jI ;()5<,<),/I ;()5<,< LFVFF?%6] kSS KFN EPLLMEFUF2%C-/.%] ^^ T-/T:(9/@,6T($T.9

8&<9&:>/. D,-'/.(6LLPL 8&<9&:>/. 4,(@I 13(<(),)5 Z&(I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EOGLMFFLLI EVLPMLOFFB(=] kSS KFN EOULMEVPP2%C-/.%] ^^ T-&<9&:>/.9,-'/.(6T$,:

?9% ;()5<,< +93/-./() D,-'/.(6LEP 8/6,: 4,(@I ;()53(< X/-.3/$.I ;()5<,< LFRFF ?%6] kSS KFN EEORMLFFFMV

B(=] kSS KFN EEOSMEGLL2%C-/.%] ^^ TC<<$93/-./()9,-'T.9T$,:7MH(/6] A)",s;<<$93/-./()9,-'T.9T$,:

Q/$9(/*&. D,-'/.(6 ` H%@/$(6 +%).%3LLPYP 8%..(-/3/ 4,(@I 8(:-%)MZ(/I 19(*(.9(/I ;()5<,< LFPFF?%6] kSS KFN EESRMVVVVI ESLUMSEFFMEFB(=] kSS KFN EEVUMLFLV2%C-/.%] ^^ T>/$9(/*&.T$,T.97:(/6] /)",s>/$9(/*&.T$,T.9

Q%j.9()/ D,-'/.(6L J(@'3(, 4@TLLLI e6,)5M+9()I ;()5<('/I ;()5<,< LFEPF?%6] kSS KFN EVOPMFFFFB(=] kSS KFN EVOPMFFPP2%C-/.%] ^^ T>%j.9()/T$,:7:(/6] ^%C:(-.%3s>%j.9()/T$,:

n()9%% A).%3)(./,)(6 D,-'/.(6 PRP +9(3(-()/.^,)5 4,(@I ;()5M0,9I ;()5<,< LFVFF?%6] kSS KFN EUVGMFOFF2%C-/.%] ^^ T*()9%%T)%.

CHIANG MAI

+%).3(6 +9/()5 H(/ H%:,3/(6 D,-'/.(6LUSYE +9()5 e96() 4,(@I H&()5I Chiang Mai 50100

?%6] kSS KFN ROULMGOOOMPFB(=] kSS KFN ROEVMLSEP2%C-/.%] ^^ T$%).3(6$:9,-'/.(6T$,:

+9/()5 H(/ 4(: L D,-'/.(6 U ;,,)3&()53/. 4,(@I 83/',,:I H&()5I Chiang Mai 50200

?%6] kSS KFN ROEEMPURLI ROEEMPUSL B(=] kSS KFN ROEEMPUUF2%C-/.%] ^^ T$9/()5:(/3(:T$,:7:(/6] $9/()5:(/3(:s$9/()5:(/3(:T$,:

+9/()5 H(/ 4(: E D,-'/.(6GG +9/()5 H(/MJ&:'()5 4,(@I B(9(:I H&()5I Chiang Mai 50000

?%6] kSS KFN ROURMERGFMGB(=] kSS KFN ROURMEGGG

J())( D,-'/.(68&<(-%:I 1(M?,)I +9/()5 H(/ RFOFF?%6] kSS KFN ROGGMGVVVB(=] kSS KFN ROGGMGVGV2%C-/.%] ^^ T6())(M9,-'/.(6T$,:7:(/6] :(3<%./)5s6())(M9,-'/.(6T$,:

H$+,3:/$< D,-'/.(6LOO e(%^ Z(^(3(j 4,(@I 2(. e(.%I H&()5I Chiang Mai 50000

?%6] kSS KFN ROGEMLVVVB(=] kSS KFN ROEPMLLVV2%C-/.%] ^^ T:$$,3:/$<T/)T.97:(/6] /)",s:$$,3:/$<T/)T.9

Z(<,3)'/)5 D,-'/.(6LRG +9,.()( 4,(@I X,) e(% I H(% 4/:I Chiang Mai 50180

?%6] kSS KFN ROGGMGEFFB(=] kSS KFN ROGGMGEEE2%C-/.%] ^^ T)<'M9,-'/.(6T5,T.9

Costs of Doing Business in Thailand 69

4(j(>%j +9/()5:(/ D,-'/.(6 OLSYL +9/()5:(/MJ(:'9&) 4@TI ?T2(.<(.%I 0TH&%)5I +9/()5:(/ RFFFF

?%6] kSS KFN ROUFMLGGG

B(=] kSS KFN ROUFMLPPFME2%C-/.%] ^^ T3(j(>%jT$,:7:(/6] 3(j(>%j$9/()5:(/s9,.:(/6T$,:

CHON BURI

0/<$9,6 D,-'/.(668/3 Prayasatia Road,

Chon Buri 20000

?%6] kSS KFN OUEVMOUPFMVI OUGOMGGGGB(=] kSS KFN OUVGMLUFFI OUEVMOUPU2%C-/.%] ^^ T(/<$9,6T$,:

;()5<,< 1(..(*( D,-'/.(6 OFL H,, S 8&<9&:>/. 4@TI e:T LPOI ;()56(:&)5I Chon Buri 20150

?%6T kSS KFN OUERMGGGG2%C-/.%] ^^ TC'9T$,T.97:(/6] C'9/).sC'9T$,T.9

;()56(:&)5 D,-'/.(6SSG H,, RI 8(^()5 B(9 4,(@I Z(<6&( ;%($9I Pattaya, Chon Buri

?%6] kSS KFN OUPEMGEPPMRI OUPEMVRUF

+9,)C&3/ D,-'/.(6SG H,, EI 8&<9&:>/. 4,(@I ;() 8&()I H&()5I Chon Buri 20000

?%6] kSS KFN OUGOMLFFF2%C-/.%] ^^ T$C9T:,'9T5,T.9

1(..(*( A).%3)(./,)(6 D,-'/.(6Soi 4, Beach Road, Pattaya, Chon Buri 20150

?%6] kSS KFN OUPEMUOVPB(=] kSS KFN OUPEMEVVO2%C-/.%] ^^ T'/9M/).%3T$,:7:(/6] '/$'/9s'/9M/).%3T$,:

19*(.9(/ 83/3($9( D,-'/.(6 GF 83/3($9( Z(<,3) O 4@I 83/3($9( +9,) ;&3/ EFLLF

?%6] kSS KFN OUVVMFEFFMU

B(=] kSS KFN OUVVMFELO2%C-/.%] ^^ T'9*(.9(/T$,:7:(/6] ,)%-.,'s'9*(.9(/T$,:

8(:/./>%j 83/3($9( D,-'/.(6 U 8,/ J(%:<%.I f%3:,:',6 4@TI 83/3($9(I Chon Buri 20110

?%6] kSS KFN OUOEMFOFF

B(=] kSS KFN OUOLMEGSO

7:(/6] :(3<%./)5s--9T-(:/./>%jT$,T.9

NAKORN RATCHASIMA

H(9(3(. Z(<,3) 4(.$9(-/:( D,-'/.(649 Chang Phueng Road, Nai Muang, Muang,

Z(<,3) 4(.$9(-/:( OFFFF?%6] kSS KFN PPERMPGGFMG2%C-/.%] ^^ T:(9(3(.<,3(.T5,T.9

;()5<,< 4(.$9(-/:( D,-'/.(6LOFUYG H/.3('(' 4,(@I Z(/ H&()5I H&()5I Z(<9,) 4(.$9(-/:( OFFFF?%6] kSS KFN PPESMEFFFB(=] kSS KFN PPERMSPEL

B,3. 8&3()(3%% D,-'/.(6ELL 1/C,,) J(M//%(. 4,(@I Z,)5 19(/ J,:I H&()5I Z(<9,) 4(.$9(-/:( OFFFF?%6] kSS KFN PPEVMOOVFMR2%C-/.%] ^^ T"-9T:/T.9

PHUKET

;()5<,< D,-'/.(6I 19&<%.EYL D,)5*,< h./- 4@TI H&()5I 19&<%. UOFFF?%6] kSS KFN VSERMPPERLocal call: 1719

B(=] kSS KFN VSERMPRGV2%C-/.%] ^^ T'9&<%.9,-'/.(6T$,:7:(/6] /)",s'9&<%.9,-'/.(6T$,:

H/--/,) D,-'/.(6I 19&<%.PYL ?9%'<(-(..3/ 4,(@I 4(.$9(@(I H&%)5I 19&<%. UOFFF?%6] kSS KFN VSEOMVEEFMSI VSEO SSEFMO B(=] kSS KFN VSELMLGFVI VSELMELPG2%C-/.%] ^^ T:/--/,)M9,-'/.(6T,357:(/6] :/--/,)s'9&<%.T<-$T$,T.9

19&<%. 0@>%)./-. D,-'/.(61T!T ;,= ROI PYL ?%'<(-(.3/ 4@TI 19&<%. UOFFF

?%6] kSS KFN VSELMEOUSI VSEOMVEEFMG B(=] kSS KFN VSELMELPGI VSELMLGFV

7:(/6] '<(9s'9&<%.T<-$T$,T.9

19&<%. A).%3)(./,)(6 D,-'/.(6PP +9(6%:'3(</(. 4,3 G 4,(@I 19&<%. UOFFF?%6] kSS KFN VSEPMGPFFB(=] kSS KFN VSELMFGOS2%C-/.%] ^^ T'9&<%.M/).%3M9,-'/.(6T$,T.97:(/6] /)",s'9&<%.M/).%3)(./,)(6M9,-'/.(6T$,:

Q($9/3( 19&<%. D,-'/.(6353 Yaowaraj Rd., Taladyai, Muang,

19&<%. UOFFF?%6] kSS KFN VSOSMLEOPLocal call: 1669

B(=] kSS KFN VSELMLLRR 2%C-/.%] ^^ T>($9/3('9&<%.T5,T.97:(/6] /)",s>($9/3('9&<%.T5,T.9

70 Costs of Doing Business in Thailand

SURAT THANI

;()5<,< D,-'/.(6I 8(:&/ RV H,, OI ?9(^%%3(. 19(<@%% 4,(@I ;,'9&.Ie,9 8(:&/I 8&3(..9()/ UPOEF

?%6] kSS KFN VVPEMGRFF B(=] kSS KFN VVPEMGRPF2%C-/.%] ^^ T-(:&/9,-'/.(6T$,:7:(/6] /)",s-(:&/9,-'/.(6T$,:

8(:&/ A).%3)(./,)(6 D,-'/.(690/2 Moo 2, Northern Chaweng Beach Road,

;,'9&.I e,9 8(:&/I 8&3(. ?9()/ UPOEF

?%6] kSS KFN VVEOMFVULMEI VVPEMEEVE B(=] kSS KFN VVEOMFFPG2%C-/.%] ^^ T-/9T$,T.97:(/6] /)",s-/9T$,T.9

8&()-(3()3,: D,-'/.(6EGU ?9(3(.9/C,3@9/ 4,(@I ?9( e9(:I 1&) 1/)I Surat Thani 84130

?%6] kSS KFN VVOLMLOFUI VVOLMLPPPB(=] kSS KFN VVEPMFRSR2%C-/.%] ^^ T@:9^%CT@:9T5,T.9Y-3()3,:Y7:(/6] '(3(:(.9s*(9,,T$,:

?(<-/) D,-'/.(6I 8&3(. ?9()/309/2 Talad Mai Road, Talad, Muang,

Surat Thani 84000

?%6] kSS KFN VVEUMRVFLMR %=.T POFF2%C-/.%] ^^ T.(<-/)9,-'/.(6T$,:

D!?7J8BANGKOK

0:(3/ 0.3/&: D,.%6 LUUF Z%^ 19%.$9(C&3/ 4,(@I ;()5<,< LFOLF ?%6] kSS KFN EVLUMEFFFML B(=] kSS KFN EVLUMEFFE2%C-/.%] ^^ T(:(3/T$,:Y(.3/&:Y7:(/6] (.3/&:s(:(3/T$,:

0:(3/ X,) H&()5 0/3',3. D,.%6OOO +9%3. 2&@.9(<(- 4,(@I ;()5<,< LFELF?%6] kSS KFN ERSSMLFEFB(=] kSS KFN ERSSMLGPL2%C-/.%] ^^ T(:(3/T$,:Y@,):&()57:(/6] (/3',3.s(:(3/T$,:

0:(3/ ;,&6%>(3@ D,.%6E 8,/ R 8&<9&:>/. 4,(@I ;()5<,< LFLLF

?%6] kSS KFN EERRMEGOFI EERRMEGPF

B(=] kSS KFN EERRMEGRF2%C-/.%] ^^ T(:(3/T$,:YC,&6%>(3@Y7:(/6] C,&6%>(3@s(:(3/T$,:

0:(3/ 2(.%35(.% D,.%6 UPV 19%.$9(C&3/ 4,(@I ;()5<,< LFPFF ?%6] kSS KFN ESROMGFFF B(=] kSS KFN ESROMGFPR

2%C-/.%] ^^ T(:(3/T$,:Y^(.%35(.%Y7:(/6] ^(.%35(.%s(:(3/T$,:

0:C(--(@,3 D,.%6 ;()5<,<LVL 8,/ 8&<9&:>/. LLI ;()5<,< LFLLF

?%6] kSS KFN EERPMFPPPB(=] kSS KFN EEROMPLEO 2%C-/.%] ^^ T(:.%6T$,T.9YC()5<,<Y7:(/6] /)",s(:.%6T$,T.9

0-/( D,.%6 ;()5<,< EGS 19(*(.9(/ 4,(@I 4(.$9(.9%^/I ;()5<,< LFPFF

?%6] kSS KFN EELRMFUFU

B(=] kSS KFN EELVMFLFG2%C-/.%] ^^ T(-/(9,.%6T$,T.9

;(/*,<% 8<* D,.%6EEE 4(j'3(3,' 4,(@I ;()5<,< LFPFF ?%6] kSS KFN ESRSMOFFFB(=] kSS KFN ESRSMORRR2%C-/.%] ^^ TC(/*,<%9,.%6T$,:YC(/*,<%-<*7:(/6] C(/*,<%-<*sC(/*,<%T$,T.9

;()5<,< H(33/,.. 4%-,3. ()@ 8'( ERV +9(3,%))(<,3) 4,(@I ;()5<,< LFSFF?%6] kSS KFN EPVSMFFEEB(=] kSS KFN EPVSMLLEF2%C-/.%] ^^ T:(33/,..9,.%6-T$,: 7:(/6] :(33/,..353s:/),3)%.T$,:

;()*() ?3%% ;()5<,<ELYLFF 8,&.9 8(.9,) 4,(@I ;()5<,< LFLEF ?%6] kSS KFN ESVGMLEFFB(=] kSS KFN ESVGMLLGG2%C-/.%] ^^ TC()*().3%%T$,: 7:(/6] C()5<,<sC()*().3%%T$,:

;,--,.%6 A)) ;()5<,<RRYUMLP 8,/ +9(3,%)<3&)5 PEYLI;()53(<I ;()5<,< LFRFF?%6] kSS KFN ESOFMSLEFB(=] kSS KFN ESOFMSLEG2%C-/.%] ^^ TC,--,.%6/))T$,:7M:(/6] C,--C<sC,--,.%6/))T$,:4(.%] ?D; LIUFFMEISFF

+,)3(@ ;()5<,<066 8%(-,)- 16($%I UV 2/3%6%-- 4,(@I ;()5<,< LFOOF

?%6] kSS KFN ESGFMGGGGB(=] kSS KFN ESGFMGFFF2%C-/.%] ^^ T$,)3(@C()5<,<T$,:7:(/6] C()5<,</)",s$,)3(@9,.%6-T$,:

Costs of Doing Business in Thailand 71

7>%353%%) J(&3%6 D,.%6UU 8,/ 1/'(.I Z,3.9 8(.9,) 4,(@I ;()5<,< LFRFF

?%6] kSS KFN EESSMGGUUB(=] kSS KFN EESSMVEEE2%C-/.%] ^^ T%>%353%%)M9,.%6-T$,: 7:(/6] %69C<<s%>%353%%)M9,.%6-T$,:

B,&3 8%(-,)- D,.%6 ;()5<,<LRR 4(.$9(@(:3/ 4,(@I ;()5<,< LFOOF?%6] kSS KFN EERFMLFFFB(=] kSS KFN EEROMGLGR2%C-/.%] ^^ T",&3-%(-,)-T$,:YC()5<,<

[3()@ D*(.. 73(^() ;()5<,<PGP 4(.$9(@(:3/ 4,(@I ;()5<,< LFOOF?%6] kSS KFN EERPMLEOPB(=] kSS KFN EERPMSOFU2%C-/.%] ^^ TC()5<,<T9*(..T$,:7:(/6] 9,.%6T59C()5<,<s9*(../).6T$,:

[3()@ H%3$&3% B,3.&)% ;()5<,<L B,3.&)% ?,^) ;6@5TI 4(.$9(@('9/-%< 4@TI X/)@(%)5I ;()5<,< LFPFF

?%6] kSS KFN ESPLMLRFF B(=] kSS KFN ESPLMLROF

2%C-/.%] ^^ T",3.&)%9,.%6T$,:7:(/6] 3,,:s53()@:%3$&3%",3.&)%C<<T$,:4(.%] ?D; EIUFFMLEIFFFkk

D,6/@(* A)) ;()5<,<GVL 16,%)$9/. 4,(@I ;()5<,< LFRFF?%6] kSS KFN ESRSMLRRRB(=] kSS KFN ESOSMLSSS2%C-/.%] ^^ T9,6/@(*M/))T$,:7:(/6] 9,6/@(*/))TC()5<,<s/$9,.%6-53,&'T$,:

D,6/@(* A)) 8/6,: ;()5<,<GUL 8/6,: 4,(@I ;()5<,< LFLFF?%6] kSS KFN EEOUMPOFFB(=] kSS KFN EEOUMREUG2%C-/.%] ^^ TC()5<,<M-/6,:T9,6/@(*M/))T$,:7:(/6] 3%-%3>(./,)-s9,6/@(*/))-/6,:T$,:

A).%3$,)./)%).(6 ;()5<,<GVO 16,%)$9/. 4,(@I ;()5<,< LFOOF?%6] kSS KFN ESRSMFPPPB(=] kSS KFN ESRSMFRRR2%C-/.%] ^^ T/).%3$,)./)%).(6T$,:7:(/6] C()5<,<s/).%3$,)./T$,:

f2 H(33/,.. ;()5<,<P 8,/ 8&<9&:>/. EI ;()5<,< LFLLF?%6] kSS KFN ESRSMVVFFB(=] kSS KFN ESRSMVVLL2%C-/.%] ^^ T:(33/,..T$,:7:(/6] :(33/,..s(@-6T6,=/)",T$,:

Luxx

SYLL X%$9, 4@TI ;()53(<I ;()5<,< LFRFF?%6] kSS KFN ESORMUUFFB(=] kSS KFN ESORMUFUU2%C-/.%] ^^ T-.(*^/.96&==T$,:7:(/6] -(6%-s-.(*^/.96&==T$,:I3%-%3>(./,)-s-.(*^/.96&==T$,:

H/3($6% [3()@ D,.%6GG Q/C9(>(@/M4()5-/. 4,(@I J(<-/I X,) H&()5I ;()5<,< LFELF

?%6] kSS KFN ERVRMRRGGI EGUPMGFFG B(=] kSS KFN ERVRMRRRR2%C-/.%] ^^ T:/3($6%53()@9,.%6T$,:7M:(/6] /)W&/3*s:/3($6%53()@9,.%6T$,:I 3->)s:/3($6%53()@9,.%6T$,:I C,,</)5s:/3($6%53()@9,.%6T$,:

H%)(: 4/>%3-/@% D,.%6EFVP +9(3,%)<3&)5 4,(@I ;()5<,< LFLEF?%6] kSS KFN ESUUMLFFFB(=] kSS KFN EEGLMGPFF2%C-/.%] ^^ T:%)(:3/>%3-/@%M9,.%6T$,:7:(/6] :%)(:s:%)(:3/>%3-/@%M9,.%6T$,:

Z(/ J%3. 1(3< ;()5<,<E 2/3%6%-- 4,(@I ;()5<,< LFOOF?%6] kSS KFN EEROMFLEOB(=] kSS KFN EEROMSRFG

2%C-/.%] ^^ T)(/6%3.'(3<T-^/--,.%6T$,:7:(/6] (-<M&-TC()5<,<M)(/6%3.'(3<s-^/--,.%6T$,:

Z(3(/ D,.%6EEE 8/6,: 4,(@I ;()53(<I ;()5<,< LFRFF ?%6] kSS KFN EEOVMFLFF B(=] kSS KFN EEOSMVLSL 2%C-/.%] ^^ T)(3(/9,.%6T$,T.97:(/6] /)",s)(3(/9,.%6T$,T.9

Novotel Bangna

LPYPG H,, SI 83/)(<(3/) 4,(@I ;()5<,< LFERF?%6] kSS KFN EOSSMFRFRB(=] kSS KFN EOSSMFRFS2%C-/.%] ^^ T($$,39,.%6-M(-/(T$,:7:(/6] C&-/)%--s),>,.%6C()5)(C()5<,<T$,:

Z,>,.%6 J,.&- ;()5<,<L 8,/ X(%)5 h@,:I 8&<9&:>/. OO 4,(@I ;()5<,< LFLLF

?%6] kSS KFN EESLMFLLLB(=] kSS KFN EESEMLVFF2%C-/.%] ^^ T($$,39,.%6-M(-/(T$,:7:(/6] 3%-s),>,.%66,.&-T$,:

Z,>,.%6 8/(: 8W&(3%8,/ 8/(: 8W&(3% SI 4(:( L 4,(@I ;()5<,< LFOOF?%6] kSS KFN EERRMSUUUB(=] kSS KFN EERRMLUEP

2%C-/.%]^^ T($$,39,.%6-M(-/(T$,:7:(/6] 9,.%6s),>,.%6C<<T$,:

72 Costs of Doing Business in Thailand

Z,>,.%6 8&>(3)(C9&:/ 0/3',3. D,.%6 GGG 8&>(3)(C9&:/ 0/3',3. D,.%6 H,, LI Z,)5'3&%I ;()5 196/ 8(:&.'3(<(3) LFRPF

1() 1($/#$ ;()5<,<GRE 4(:( P 4,(@I ;()5<,< LFRFF

?,66 "3%%] LUFFMVVEEMPOPE?%6] kSS KFN ESOEMGFFFB(=] kSS KFN ESOEMGFFL2%C-/.%] ^^ T'()'($/#$T$,:7:(/6] C()5<,<s'()'($/#$T$,:

16(d( 0.9%)%% D,.%610 Soi Ruamruedee, Ploenchit Road,

;()5<,< LFOOF

?%6] kSS KFN ESRFMUUFFB(=] kSS KFN ESRFMURFF2%C-/.%] ^^ T9,.%6M'6(d(M(.9%)%%T$,:7:(/6] C()5<,<s6%:%3/@/%)MC()5<,<T$,:

1%)/)-&6( ;()5<,<OOO +9(3,%))(<,3) 4,(@I ;()5<,< LFSFF ?%6] kSS KFN EUSLMEUUUB(=] kSS KFN EUSLMLLLE2%C-/.%] ^^ T'%)/)-&6(T$,:7:(/6] 'C<s'%)/)-&6(T$,:

4%:C3()@. D,.%6I ;()5<,<LG 8,/ 8&<9&:>/. LUI ;()5<,< LFLLF?%6] kSS KFN EESLMVLFFB(=] kSS KFN EESLMVFLV2%C-/.%] ^^ T3%:C3()@.C<<T$,:7:(/6] 3%-%3>(./,)-s3%:C3()@.C<<T$,:

4,*(6 !3$9/@ 89%3(.,) D,.%6 ` ?,^%3-E +9(3,%) e3&)5 4,(@ 8,/ OF K+('.(/) ;&-9 J()%NI 83/'9*(I ;()5<,< LFRFF?%6] kSS KFN EESSMFLEOB(=] kSS KFN EEOSMUOEF2%C-/.%] ^^ T3,*(6,3$9/@-9%3(.,)T$,:7:(/6] FFLVET/)",s-9%3(.,)T$,:

89()53/MJ( D,.%6UG 8,/ 2(. 8&() 16&I Z%^ 4,(@I ;()5<,< LFRFF

?%6] kSS KFN EEOSMVVVVB(=] kSS KFN EEOSMURVG2%C-/.%] ^^ T-9()53/M6(T$,:YC()5<,<7:(/6] -6C<s89()53/M6(T$,:

89%3(.,) [3()@% 8&<9&:>/.ERF 8&<9&:>/. 4@TI ;()5<,< LFLLF?%6] kSS KFN ESPGMUUUUB(=] kSS KFN ESPGMUFFF2%C-/.%] ^^ T-9%3(.,)53()@%-&<9&:>/.T$,:7:(/6] 53()@%T-&<9&:>/.s6&=&3*$,66%$./,)T$,:

Siam City

PVV 83/ 0*&..9(*( 4,(@I ;()5<,< LFPFF

?%6] kSS KFN EEPVMFLEOB(=] kSS KFN EEPVMFLVU2%C-/.%] ^^ T-/(:9,.%6-T$,:7:(/6] -/(:$/.*s-/(:9,.%6-T$,:

8,#.%6 +%).(3( [3()@ ;()5<,<LSGR 19(9,6*,.9/) 4,(@I +9(.&$9(<I;()5<,< LFGFF

?%6] kSS KFN ERPLMLEOPB(=] kSS KFN ERPLMLFUV2%C-/.%] ^^ T$%).(3(9,.%6-3%-,3.-T$,:7:(/6] -$'s$93T$,T.9

8,#.%6 8/6,: ;()5<,<LUU 8/6,: 4,(@I ;()53(<I ;()5<,< LFRFF

?%6] kSS KFN EEOUMLGGLB(=] kSS KFN EEOUMLGGG2%C-/.%] ^^ T-,#.%6T$,:7:(/6] DOSLSs($$,3T$,:

Swiss Lodge

O +,)>%). 4,(@I ;()5<,< LFRFF?%6] kSS KFN EEOOMROPRB(=] kSS KFN EEOSMGPER

2%C-/.%] ^^ T-^/--6,@5%T$,:7:(/6] /)",s-^/--6,@5%T$,:

8^/--,.%6 (. J% +,)$,3@% ;()5<,<

EFE 4(.$9(@('/-%< 4,(@I ;()5<,< LFOEF

?%6] kSS KFN ESGPMEEEEB(=] kSS KFN ESGPMEEEO2%C-/.%] ^^ TC()5<,<M6%$,)$,3@%T-^/--,.%6T$,:7:(/6] (-<M&-TC()5<,<M6%$,)$,3@%s-^/--,.%6T$,:

The Dusit Thani

GPS 4(:( P 4,(@I ;()5<,< LFRFF

?%6] kSS KFN EEFFMGFFFB(=] kSS KFN EEOSMSPFF2%C-/.%] ^^ T@&-/.T$,:7:(/6] @.C3->)s@&-/.T$,:

?9% A:'%3/(6 a&%%)m- 1(3< LGG 8,/ 8&<9&:>/. EEI ;()5<,< LFLLF?%6] kSS KFN EESLMGFFFB(=] kSS KFN EESLMGROF2%C-/.%] ^^ T/:'%3/(69,.%6-T$,:YW&%%)-'(3< 7:(/6] W&%%)-'(3<s/:'%3/(69,.%6-T$,:

?9% J()@:(3< D,.%6LOU 8&<9&:>/. 4,(@I ;()5<,< LFLLF?%6] kSS KFN EERPMFPFPB(=] kSS KFN EEROMPERG

2%C-/.%] ^^ T6()@:(3<C()5<,<T$,:7:(/6] %:(/6s6()@:(3<C()5<,<T$,:

Costs of Doing Business in Thailand 73

The Oriental

PU !3/%).(6 0>%)&%I ;()5<,< LFRFF ?%6] kSS KFN ESRGMGFFFB(=] kSS KFN ESRGMFFFF2%C-/.%] ^^ T:()@(3/),3/%).(6T$,: 7:(/6] ,3C<<M%)W&/3*s:,95T$,:

?9% 1%)/)-&6( ;()5<,<OOO +9(3,%))(<,3) 4,(@I e6,)5-()I ;()5<,< LFSFF

?%6] kSS KFN EUSLMEUUU

B(=] kSS KFN EUSLMLLLE

2%C-/.%] C()5<,<T'%)/-&6(T$,:7M:(/6] 'C<s'%)/)-&6(T$,:

?9% 4,*(6 +/.* D,.%6 UFF ;,3,: 4(.$9,))/ 4,(@I ;()5'6(@I ;()5<,< LFVFF

?%6] kSS KFN EPORMUUUU

B(=] kSS KFN EPOPMOSOS

2%C-/.%] ^^ T3/>%3-/@%53,&'T$,:7M:(/6] /)",s3,*(6$/.*9,.%6T$,:

?9% 4,*(6 4/>%3 D,.%6 219 Soi Charansanitwong 66/1,

+9(3()-()/.^,)5 4@TI ;()5'6(@I ;()5<,< LFVFF

?%6] k SS KFN EPEEMGEEE

B(=] kSS KFN EPOOMRUUF

2%C-/.%] ^^ T3/>%3-/@%53,&'T$,:7M:(/6] /)",s3,*(63/>%39,.%6T$,:

?9% 8&<9,.9(/ ;()5<,<LOYO 8,&.9 8(.9,) 4,(@I ;()5<,< LFLEF?%6] kSS KFN EOPPMUUUUB(=] kSS KFN EOPPMUUGG2%C-/.%] ^^ T-&<9,.9(/T$,:7:(/6] /)",s-&<9,.9(/T$,:

?9% ?^/) ?,^%3- D,.%6 ;()5<,<

UU 4,)5 H&()5I 1(.&:^()I ;()5<,< LFOOF ?%6] kSS KFN EELSMGRRR B(=] kSS KFN EELSMGRPP

2%C-/.%] ^^ T.9%.^/).,^%3-9,.%6T$,:7:(/6] /)",s.9%.^/).,^%3-9,.%6T$,:

2%-./) [3()@ 8&<9&:>/.ERG 8&<9&:>/. 4@TI ;()5<,< LFLLF?%6] kSS KFN ESRLMLFFFB(=] kSS KFN EERRMEPPL2%C-/.%] ^^ T^%-./)T$,:YC()5<,<7:(/6] C()5<,<s^%-./)T$,:

CHIANG MAI

0:(3/ 4/)$,:% D,.%61 Nimmanhaeminda Road, Chiang Mai 50200

?%6] kSS KFN ROEEMLLOFB(=] kSS KFN ROEEMLGLR2%C-/.%] ^^ T(:(3/T$,:7:(/6] 3/)$,:%s(:(3/T$,:

0:/.* [3%%) D/66EP +9/()5 H(/MJ(:'()5 8&'%3 D/59^(*I H&()5I Chiang Mai

?%6] kSS KFN ROEEMFLFFB(=] kSS KFN ROEEMLSFE

DusitD2 Chiang Mai

LFF +9()5 e6() 4,(@I +9()5 e6()I H&()5I Chiang Mai 50100

?%6] kSS KFN ROGGMGGGG B(=] kSS KFN ROGGMGGFF2%C-/.%] ^^ T@&-/.T$,:7:(/6] @E$3>-)s@&-/.T$,:

Four Seasons Resort Chiang Mai

H(% 4/:M8(:,%)5 !6@ 4,(@I H(% 4/:I Chiang Mai 50180

?%6] kSS KFN ROEGMULULB(=] kSS KFN ROEGMULGF2%C-/.%] ^^ T",&3-%(-,)-T$,:Y$9/()5:(/

e3/-@(@,/ +9/()5:(/ 0'3/:% 4%-,3.GF H,, PI D()5 X,)5M8(:/)5 4,(@I ;()',)5I D()5 X,)5I +9/()5 H(/ RFEOF ?%6] kSS KFN ROOSMREOLB(=] kSS KFN ROOSMREOR2%C-/.%] ^^ T<3/-@(@,/T$,:7:(/6] ('3/:%s('3/:%3%-,3.T$,:

J,.&- D,.%6 1()5 8&() e(%^EL D&(* e(%^ 4,(@I 8&.9%'I H&()5I Chiang Mai 50200

?%6] kSS KFN ROEE POOOB(=] kSS KFN ROEE PPGO2%C-/.%] ^^ T6,.&-'-<9,.%6T$,:7:(/6] /)",s6,.&-'-<9,.%6T$,:

Mandarin Oriental Dhara Dhevi

RLYP +9/()5 H(/M8()<(:'(%)5 4,(@I H,, LI Tasala, Muang, Chiang Mai 50000

?%6] kSS KFN ROUUMUUUUB(=] kSS KFN ROUUMUGGG 2%C-/.%] ^^ T:()@(3/),3/%).(6T$,:7:(/6] :,$)=M%)W&/3*s:,95T$,:

Novotel Chiang Mai

LUO +9()5 19&%(< 4,(@I H&()5I Chiang Mai 50200

?%6] kSS KFN ROEEMRRFFB(=] kSS KFN ROEEMRRFR2%C-/.%] ^^ T($$,39,.%6-T$,:Y(-/(7:(/6] ),>,.%6M3%-s$:)%.T$,T.9

Royal Princess Chiang Mai

LLE +9()5 e6() 4,(@I +9/()5 H(/ RFLFF ?%6] kSS KFN ROERMOGFF B(=] kSS KFN ROEUMLFPP2%C-/.%] ^^ T@&-/.T$,:7:(/6] '$$s@&-/.T$,:

74 Costs of Doing Business in Thailand

89%3(.,) +9/()5:(/ D,.%6OLUYL +9/()5 H(/MJ(:'9&) 4,(@I Chiang Mai 50000

?%6] kSS KFN ROEVMROFFB(=] kSS KFN ROEVMREGG2%C-/.%] ^^ T-9%3(.,)T$,:Y$9/()5:(/7:(/6] -9%3(.,)s-9%3(.,)M$9/()5:(/T$,:

?9% A:'%3/(6 H(% 1/)5 D,.%6LRO 83/@,)$9(/ 4,(@I +9()5 e6()I Chiang Mai 50110

?%6] kSS KFN ROEUMOGFFB(=] kSS KFN ROEVMFLUL2%C-/.%] ^^ T/:'%3/(69,.%6-T$,:Y:(%'/)57:(/6] :(%'/)5s/:'%3/(69,.%-6T$,:

CHIANG RAI

0)().(3( 4%-,3. ()@ 8'( [,6@%) ?3/()56%EEG H,, LI ;() 8,' 4&(<I +9/()5 8(%)I Chiang Rai 57150

?%6] kSS KFN ROVUMPFUPB(=] kSS KFN ROVUMPFGF2%C-/.%] ^^ T()(.(3(T$,:7:(/6] /)",5.s()(.(3(T$,:

Dusit Island Resort

LLEG e3(/-,3(-/. 4,(@I Q/%)5I H&()5I Chiang Rai 57000

?%6] kSS KFN ROVLMRVVVB(=] kSS KFN ROVLMRUFL2%C-/.%] $9/()53(/T@&-/.T$,:Y7:(/6] $9/()53(/s@&-/.T$,:

A:'%3/(6 [,6@%) ?3/()56% 4%-,3.222 Golden Triangle Chiang Saen,

Chiang Rai 57150

?%6] kSS KFN ROVUMPFFLMRB(=] kSS KFN ROVUMPFFS2%C-/.%] ^^ T/:'%3/(69,.%6-T$,:7:(/6] ),3.9M3->)s/:'%3/(69,.%6-T$,:

19,^(@,6 4%-,3. ()@ 8'(LUO H,, OI 4/:<,< 8&C@/-.3/$.I H&()5I Chiang Rai 57100

?%6] kSS KFN ROVLMUSFF B(=] kSS KFN ROVLMUVFF

2%C-/.%] ^^ T'9,^(@,6T$,:7:(/6] -(^(-@%%Mj(,s'9,^(@,6T$,:

4/:<,< 4%-,3.S H,, PI +9/()5 4(/M?9(.,3) 4,(@I H&()5I Chiang Rai 57100

?%6] kSS KFN ROVLMSPPRMSFB(=] kSS KFN ROVLMRURG2%C-/.%] ^^ T3/:<,<3%-,3.T$,:7:(/6] 3<$3(/s3/:<,<3%-,3.T$,:

The Legend Chiang Rai

LEPYLR e,96,* 4,(@I 4,C^/()5I H&()5I Chiang Rai 57000

?%6] kSS KFN ROGLMFPFF B(=] kSS KFN ROVLMGSRF2%C-/.%] ^^ T.9%6%5%)@M$9/()53(/T$,:7:(/6] /)",s.9%6%5%)@M$9/()53(/T$,:

PATTAYA, CHONBURI

0/-(^() 4%-,3. ` 8'(445/ 3 Moo 5, Soi Wongamart,

1(..(*(MZ(<6&( 4,(@I ;()56(:&)5I +9,)C&3/ EFLRF?%6] kSS KFN OUPLMLGPFMUB(=] kSS KFN OUPLMLGPG2%C-/.%] ^^ T(/-(^()T$,:7:(/6] (/-(^()s(/-(^()T$,:

0:(3/ !3$9/@ 4%-,3. ()@ ?,^%3204 Moo 5, Pattaya Beach Road, Pattaya City,

+9,)C&3/ EFLRF

?%6] kSS KFN OUEPMULSL B(=] kSS KFN OUPEMULSR2%C-/.%] ^^ T(:(3/T$,:7:(/6] ,3$9/@s(:(3/T$,:

0:C(--(@,3 +/.* f,:./%) 4%-,3. 1(..(*(ELYLF 8&<9&:>/. e:T LRRI Z( f,:./%)I 8(..(9/'I +9,)C&3/ EFERF

?%6] kSS KFN OUERMRRFL B(=] kSS KFN OUERMRVOL2%C-/.%] ^^ T(:C(--(@,3$/.*j,:./%)T$,:7:(/6] j,:./%)s(:.%6T$,T.9

0-/( 1(..(*( D,.%6 ORE H,, LE 13(.(:)(< 4,(@IZ,)5'3&%I 1(..(*( +/.*I +9,)C&3/ EFLRF ?%6] kSS KFN OUERMFPFLMLL

B(=] kSS KFN EELRMGFFR2%C-/.%] ^^ T(-/(9,.%6T$,:7:(/6] '(..(*s(-/(9,.%6T$,T.9

0>(6,) ;%($9 4%-,3.POS H,, LEI ?9&''(3(*( 4,(@I X,)5.(3) ;%($9I Z,)5 13&%I ;()56(:&)5I +9,)C&3/ EFLRF?%6] kSS KFN OUOFMOGGGB(=] kSS KFN OUOFMOGGF2%C-/.%] ^^ T(>(6,)C%($93%-,3.T$,:

;(/*,<% 1(..(*( D,.%6RRV HT LF 13(.(:)(< 4,(@I 8,&.9 1(..(*(I Z,)5'3&%I ;()56(:&)5I +9,)C&3/ EFLRF?%6] kSS KFN OUPEMOOFFMEI OUPEMSFEPMS B(=] kSS KFN OUPEMSLEP 2%C-/.%] ^^ TC(/*,<%9,.%6T$,:7M:(/6] :(3<%./)5'(..(*(sC(/*,<%T$,T.9

Costs of Doing Business in Thailand 75

+%).3(6 1(..(*( D,.%6RLPYLF H,, LFI ?(''(*( 4,(@I 8,&.9 1(..(*(I +9,)C&3/ EFESF

?%6] kSS KFN OUOSMPRVOB(=] kSS KFN OUOSMPRUL2%C-/.%] ^^ T$%).3(6'(..(*(T$,:7:(/6] $%).'(*(s$6/$<.(T$,:

Dusit Resort, Pattaya

240/2 Pattaya Beach Road, Pattaya City,

+9,)C&3/ EFLRF

?%6] kSS KFN OUPEMRSLLMVB(=] kSS KFN OUPEMUEOG2%C-/.%] 9..']YY'(..(*(T@&-/.T$,:Y7:(/6] '(..(*(s@&-/.T$,:

D(3@ 4,$< D,.%6 1(..(*(429 Moo 9, Pattaya Beach Road, Pattaya City,

+9,)C&3/ EFLRF

?%6] kSS KFN OUPEMUVRR B(=] kSS KFN OUPEMLSVO2%C-/.%] ^^ T9(3@3,$<9,.%6-T)%.7:(/6] 3,,:-T'(..(*(s9(3@3,$<9,.%6-T)%.

f,:./%) [(3@%) D,.%6 ` 4%-,3.OLYVL H,, LEI Z,)5'3&%I ;()56(:,&)5I +9,)C&3/ EFESF ?%6] kSS KFN OUVRMSREOMOS B(=] kSS KFN OUVRMSROV 2%C-/.%] ^^ Tj,:./%)5(3@%)T$,:7:(/6] 3%-%3>(./,)sj,:./%)5(3@%)T$,:

1(..(*( H(33/,.. 4%-,3. ` 8'(218 Moo 10, Pattaya Beach Road, Pattaya City,

+9,)C&3/ EFESF

?%6] kSS KFN OUPLMELEFB(=] kSS KFN OUPEMGGESwww.marriott.com

Royal Cliff Beach Resort

ORO 193( ?(:)&< 4,(@I 1(..(*( +/.*I +9,)C&3/ EFLRF

?%6] kSS KFN OUERMFPELB(=] kSS KFN OUERMFRLL2%C-/.%] ^^ T3,*(6$6/""T$,:7:(/6] /)",s3,*(6$6/""T$,:

8/(: ;(*-9,3% 4%-,3. ` 8'(I 1(..(*(559 Moo 10, Pattaya Beach Road, Pattaya City,

+9,)C&3/ EFESF

?%6] kSS KFN OUPEMUSVUB(=] kSS KFN OUPEMUVOF2%C-/.%] ^^ T-/(:9,.%6-T$,:7:(/6] -/(:C(*-9,3%s-/(:9,.%6-T$,:

8/(: ;(*>/%^ D,.%6I 1(..(*(OLFME H,, LFI 1(..(*( ;%($9 4,(@I 1(..(*( +/.*I +9,)C&3/ EFESF

?%6] kSS KFN OUPEMOUVLB(=] kSS KFN OUPEMOUVG2%C-/.%] ^^ T-/(:9,.%6-T$,:7:(/6] -/(:C(*>/%^s-/(:9,.%6-T$,:

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PHETCHABURI, CHA-AM

X&-/. 4%-,3.I D&( D/)LOPG 19%.$9(<(-%: 4,(@I +9(M(:I 19%.$9(C&3/ VSLEF

?%6] kSS KFN OEREMFFFGB(=] kSS KFN OEREMFEGS2%C-/.%] ^^ T@&-/.T$,:7:(/6] ',6,s@&-/.T$,:

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PRACHUAB KHIRIKHAN, HUA HIN

06%%).( D&( D/) l 13()C&3/LUO H,, PI 1(<)(:'3()I 13()C&3/I 13($9&(C e9/3/<9() VVEEF?%6] kSS KFN ERFUMROOO B(=] kSS KFN ERFUMROPG 2%C-/.%] ^^ T(6%%).(T$,:7:(/6] 3%-%3>(./,)s(6%%).(T$,:

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0)().(-/6(

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76 Costs of Doing Business in Thailand

+9/>(M8,:VOYP 1%.$9<(-%: 4,(@I D&( D/)I 13($9&(' e9/3/<9() VVLLF?%6] kSS KFN OEROMSROSB(=] kSS KFN OERLMLLRP2%C-/.%] ^^ T$9/>(-,:T$,:7:(/6] 3%-%3>s$9/>(-,:T$,:

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D/6.,) D&( D/) 4%-,3. ` 8'(

OO Z(3%-@(:3/ 4,(@I D&(MD/)

13($9&(C e9/3/<9() VVLLF?%6] kSS KFN OEROMUGGG B(=] kSS KFN OEROMUGGF

D&( D/) H(33/,.. 4%-,3. ` 8'(LFVYL 19%.<(-%: ;%($9 4,(@I D&( D/)I 13($9&(C e9/3/<9() VVLLF?%6] kSS KFN OERLMLUUL B(=] kSS KFN OERLMEPEE2%C-/.%] ^^ T:(33/,.T$,:

D*(.. 4%5%)$* D&( D/)

GL D&( D/)Me9(, ?(</(C 4,(@I D&( D/)I 13($9&(' e9/3/<9() VVLLF

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8,#.%6 +%).(3( [3()@ 4%-,3. ` Q/66(- D&( D/) L X(:)%3)<(-%: 4,(@I D&( D/)I 13($9&(C e9/3/<9() VVLLF ?%6] kSS KFN OERLMEFELMOU B(=] kSS KFN OERLMLFLP 2%C-/.%] ^^ T$%).3(69,.%6-3%-,3.-T$,:7:(/6] 3%-%3>(./,)s-,#.%6T$,T.9

8&'(.3( D&( D/) 4%-,3. LPOYLU ?(</(C 4,(@I Z,)5M5(%I D&( D/)I 13($9&(C e9/3/<9() VVLLF?%6] kSS KFN OEROMSUGOMPB(=] kSS KFN OEROMSUGR2%C-/.%] ^^ T-&'(.3(3%-,3.T$,:

2,3( ;&3( 4%-,3. ` 8'(83/199 Soi Moo Baan Nonggare,

Z,)55(3%I D&( D/)I 13($9&(' e9/3/ e9() VVLLF

?%6] kSS KFN OEROMSGGG B(=] kSS KFN OEROMSVRE

2%C-/.%] ^^ T^,3(C&3(T$,:7:(/6] 3->)s^,3(C&3(T$,:

KHON KAEN

Charoen Thani Princess

260 Srichan Road, Naimuang, Muang,

e9,) e(%) PFFFF

?%6] kSS KFN POEEMFPFFMLPB(=] kSS KFN POEEMFPOU2%C-/.%] ^^ T@&-/.T$,:7:(/6] '3/)$%--s<<)%.T$,T.9

e,-( D,.%6 e9,) e(%)ERFMERE 8/ +9() 4,(@I H&()5I e9,) e(%) PFFFF

?%6] kSS KFN POEEMRFLPB(=] kSS KFN POEEMRFLO2%C-/.%] ^^ T<,-(9,.%6T$,:7:(/6] 3%-%3>(./,)-s<,-(9,.%6T$,:

8,#.%6 4(j( !3$9/@GYG 13($9(-&:3() 4,(@I H&()5I e9,) e(%) PFFFF

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NAKHON RATCHASIMA, KORAT

4,*(6 13/)$%-- e,3(.1137 Suranarai Rd, Naimuang, Muang,

Z(<9,) 4(.$9(-/:( OFFFF?%6] kSS KFN PPERMSSEGMOR B(=] kSS KFN PPERMSSFL2%C-/.%] ^^ T@&-/.T$,:7:(/6] '<<s@&-/.T$,:

SURAT THANI, SAMUI

0:(3/) Q/$.,3/( 8(:&/ 4%-,3.LEYVL H,, LI H(%)(:I e, 8(:&/I Surat Thani 84330

?%6] kSS KFN VVPEMRSLLB(=] kSS KFN VVPEMVRRE2%C-/.%] ^^ T(:(3/)-(:&/3%-,3.T$,:7:(/6] 3->)s(:(3/)-(:&/3%-,3.T$,:

0:(3/ 1(6: 4%%" 4%-,3.LPYO H,, EI +9(^%)5 ;%($9I e, 8(:&/I Surat Thani 84320

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0)().(3( 4%-,3. ()@ 8'( 8(:&/GGYG H,, LI ;, 19&.I e, 8(:&/I Surat Thani 84320

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Costs of Doing Business in Thailand 77

Centara Grand Beach Resort Samui

OUYE H,, OI ;,3'&@I +9(^%)5 ;%($9I e, 8(:&/I Surat Thani 84320

?%6] kSS KFN VVEOMFRFFB(=] kSS KFN VVPEMEOUR2%C-/.%] ^^ T$%).3(69,.%6-3%-,3.-T$,:7:(/6] $-C3s$93T$,T.9

A:'/()( 4%-,3. 8(:&/ GLYEMO H,, OI +9(^%)5 ;%($9I e, 8(:&/I Surat Thani 84320

?%6] kSS KFN VVPEMEFLLB(=] kSS KFN VVPEMELLL2%C-/.%] ^^ T/:'/()(T$,:7:(/6] /)",T<,9-(:&/s/:'/()(T$,:

;(() ?(6/)5 Z5(: 4%-,3. ()@ 8'(EGR H,, OI ?(6/)5 Z5(: ;%($9I e, 8(:&/I Surat Thani 84140

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1,''/%- 8(:&/ 4%-,3.1T!T ;,= LI +9(^%)5 ;%($9I e, 8(:&/I Surat Thani 84320

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8()./C&3/ 4%-,3.LEYLE H,, LI H(%)(:I e, 8(:&/I Surat Thani 84330

?%6] kSS KFN VVPEMRFOLB(=] kSS KFN VVPEMRFPF2%C-/.%] ^^ T-()./C&3/T$,: 7:(/6] /)",s-().(C&3/T$,:

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?9% A:'%3/(6 8(:&/ D,.%6 US H,, OI +9(^%)5 Z,/ ;%($9I ;, 9&.I e, 8(:&/I Surat Thani 84320

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The Tongsai Bay

UP H,, RI ;, 19&.I e, 8(:&/I 8&3(. ?9()/ UPOEF

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KRABI

0)@(:() D,6/@(* 4%-,3.D(. e96,)5 H&()5 GU H,, OI Z,)5 ?9(M6%I H&()5I e3(C/ ULFFF?%6] kSS KFN VRSPMPOELMOB(=] kSS KFN VRSPMPOEF2%C-/.%] ^^ T()@(:()9,6/@(*T$,:7:(/6] (93<3(C/s6,=/)",T$,T.9

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SONGKLA, HAT YAI

Z,>,.%6 +%).(3( D(. n(/ O 8()%9()&-,3) 4,(@I D(. n(/I 8,)5<96(I GFLLF ?%6] kSS KFN VPOR EEEE B(=] kSS KFN VPOR EEEO 2%C-/.%] ^^ T$%).(3(9,.%6-3%-,3.-T$,:7:(/6] )$9s$93T$,T.9

78 Costs of Doing Business in Thailand

7ahA1H7Z?[7870+!05%).] ;%) J/)% 05%)$/%- K?9(/6()@N J.@T14th Floor, Setiwan Tower, 139 Pan Road, Silom,

;()5<,< LFRFF?%6] kSS KFN EEOOMVVOOB(=] kSS KFN EEOVMFUGR7:(/6] M2%C-/.%] ^^ T5%-%($,T$,:

?%=.(/)%3 7W&/':%). H()(5%:%).I A)$T05%).] 8%(6/.% 89/''/)5 +,TI J.@TLLSYGPMGRI 881 ?,^%3 AAI ER.9 B6,,3I Z( 4(),)5 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESGVMPRLFB(=] kSS KFN ESVLMEOSL7:(/6] -%(6/.%s-%(6/.%T$,:2%C-/.%] ^^ T.%=.(/)%3T$,:

+D088A8 H0ZhB0+?h478Summitr Motors Manufacturing Co., Ltd.

OG H,, LEI 1%.$9<(-%: 4@TI !:MZ,/I e3(.&:C()I 8(:&.-(<,3) VPLOF?%6] kSS KFN EPOLMLPUEB(=] kSS KFN EPEFMLUVR7:(/6] M2%C-/.%] ^^ T-&::/.3T$,:

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Scania

EOYEL Q/C9(>(@%%M4()5-/. 4@TI J(@*(,I +9(.&$9(<I ;()5<,< LFGFF ?%6] kSS KFN ERLRMGSPRB(=] kSS KFN EGOSMLGLL7:(/6] M2%C-/.%] ^^ T-$()/(T$,:

1!4?8 ` ?74HAZ0Je(6:(3SCP Mechanical Co., Ltd.

PVLYEO 4(j>/.9%% 4@TI ?(:C,6 ?9(),) 19(*(.9(/I 4(j.9%>%%I ;()5<,< LFPFF?%6] kSS KFN ESPPMULGRB(=] kSS KFN ESPPMULGG7:(/6] M2%C-/.%] M

B!4e JAB?8BT Midland

16/115 Moo 10

!) Z&.MJ(.<3(C()5 4@TI 13(^%.I ;()5<,< LFERF?%6] kSS KFN EVELMSPUFB(=] kSS KFN EVELMSUPR7:(/6] M2%C-/.%] M

HD7MX%:(./$EOYLLFMLLOI 8&<9&:>/. SOI ;()5<,< LFLLF?%6] kSS KFN EVLPMOUOUB(=] kSS KFN EVLPMSUPR7:(/6] M2%C-/.%] M

?+H 0-/( X/-.3/C&./,) +,TI J.@T[MB6,,3I A)@,-&%d D,&-%I152 Wireless Rd.,

J&:'/)/I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN ESRLMPFVFB(=] kSS KFN ESRLMPFVO7:(/6] M2%C-/.%] M

10JJ7?8I 10+e0[AZ[

H0?74A0J8 ` XhZZ0[7PALLETS

[7 +('/.(6 4%.&3)(C6% 1($<(5/)5 8*-.%:- J.@TPYB +('/.(6 ?,^%3 066 8%(-,)- 16($%I UVYL 2/3%6%-- 4,(@I J&:'/)/I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EOPLMEVELB(=] kSS KFN ESEVMUPVL7:(/6] M2%C-/.%] M

Costs of Doing Business in Thailand 79

DESICCANTS

DRY BAGS

?()(',6>()/$9 +,TI J.@TVGP 4(:( AAA 4@TI n())(^(I ;()5<,< LFLEF?%6] kSS KFN EEGPMEEOGB(=] kSS KFN EEGPMEEPF7:(/6] M2%C-/.%] M

WAREHOUSE RACKS

SSI Schaefer Systems International Co., Ltd.

OGFPMRI G.9 B6,,3I ;; ;&/6@/)5 RP 8&<9&:>/. EL 4@T K0-,<%NI e6,)5.,%* Z&(I 2(..()(I ;()5<,< LFLLF ?%6] kSS KFN EEFPMFEFRB(=] kSS KFN EEFPMFLGU7:(/6] /)",s--/M-$9(%"%3T$,T.92%C-/.%] ^^ T--/M-$9%"%3M'%%:T$,:

LOGISTICS SERVICES CUSTOMS BROKERS

0$&.%$9 +,TI J.@TUVYLES H,@%3) ?,^) ;6@5TI 8&<9&:>/. SO 4@TI Z,3.9 e6,)5.,)I 2(..()(I ;()5<,< LFLLF ?%6] kSS KFN EVLLMPEOEB(=] kSS KFN EOULMVRSS7:(/6] M2%C-/.%] M

+&-.,: [6,C(6 +,).(/)%3 J/)% +,TI J.@TOOSSI OOSSYLMR L-. ` E)@ B6TI 8,/ H(),3,:I 4(:( AQ 4@TI e6,)5.,)I e6,)5.,%*I ;()5<,< LFLLF ?%6] kSS KFN ESVEMVFPRB(=] kSS KFN ESVEMVGPP7:(/6] M2%C-/.%] M

Fareast Contrans Co., Ltd.

LUG 8,/ !)MZ&. PSI 8&<9&:C/. VV 4@TI 8&()6&()5I ;()5<,< LFERF?%6] kSS KFN EVELMRUUGB(=] kSS KFN EVELMRUGP7:(/6] M2%C-/.%] M

Ilot Service Co., Ltd.

EFEPYUPMR 1/6,. D,&-%I 4/:.()53,."(/ 4@T K8&<9&:>/. RFNI ;()5<,< LFERF?%6] kSS KFN EVPEMUGFFB(=] kSS KFN EOOEMGPSP7:(/6] M2%C-/.%] M

8TZT1 89/''/)5 [3,&' +,TI J.@TEMEYP 8&<9&:>/. PL 4@TI Z,3.9 e6,)5.,)I Q(@9()(I ;()5<,< LFLLF?%6] kSS KFN EERGMVEOFB(=] kSS KFN EERGMSUFO7:(/6] M2%C-/.%] M

?9% +(35, 7='3%-- K?9(/6()@N +,TI J.@TVLMVR 8,/ X(:3,)56(.('/'(.I 03@)(3,)5 4@TI e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESVLMPELUB(=] kSS KFN EEPGMRPEO7:(/6] M2%C-/.%] M

h)/,) B3%/59. B,3^(3@%3 +,TI J.@TSLYOU 03%% ?,^) D,&-%I 8&<9&:>/. ES 4@TI e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EESFMLPVFB(=] kSS KFN EERUMVUOR7:(/6] M2%C-/.%] M

QM8%3>%VFGYRPMRR 8&<9&:>/. VV 4@TI 8&()6&()5I ;()5<,< LFERF?%6] kSS KFN EOOEMFVROB(=] kSS KFN EOOEMFVRP7:(/6] M2%C-/.%] M

FORWARDING

0$$,3@ 1/6,. J,5/-./$- K?9(/6()@N +,TI J.@TEFEPYUP 8&<9&:>/. RFI 4/:.9()5 4,."(/ 4@TI 193(<(),)5I e6,)5.,%*I ;()5<,< LFERF?%6] kSS KFN EOOOMFRFRB(=] kSS KFN EOOOMFRFP7:(/6] M2%C-/.%] ^^ T($$,3@6,5/-./$-T$,:T-5

Cross World International Co., Ltd.

8Q !"#$% ?,^%3 LI LRYBI UGSY EOMEPI 4(:( O 4@TI;()5 1,)5 1()5I n())(^(I ;()5<,< LFLEF?%6] kSS KFN ESUEMUFFFB(=] kSS KFN ESUEMVUUV7:(/6] /)",s$^/T$,T.92%C-/.%] M

+M4,&.% A).%3 +,3',3(./,) J/:/.%@LOG 8%.9/^() ?,^%3I GYB h)/. 0LI 1() 4,(@I 8/6,:I ;()5<,< LFRFF?%6] kSS KFN EESSMSEEEB(=] kSS KFN EESSMSERREmail:

2%C-/.%]

80 Costs of Doing Business in Thailand

XBX8 ?3()-',3. K?9(/N [email protected] B6,,3I 8/6,: +,:'6%= LGLI 8/6,: 4@TI;()5<,< LFRFF?%6] kSS KFN EESSMEVVVB(=] kSS KFN EESSMRSSRMV7:(/6] C<<s@"@-.3()-',3.T$,T.92%C-/.%] ^^ T@"@-.3()-',3.T$,:

XDJ X()d(- 0/3 ` !$%()LR.9 ` EF.9 B6,,3I ERO 8&<9&:>/. EL 4@TIZ,3.9 e6,)5.,%*I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EESLMVVRRB(=] kSS KFN EESFMOPVF7:(/6] M2%C-/.%] ^^ T@96T$,:

7='%@/.,3- K?9(/6()@N J.@T5th Floor, Vorawat Building, 849 Silom Rd.,

;()5<,< LFRRF?%6] kSS KFN ESORMLOOLB(=] kSS KFN ESORMLORU7:(/6] C(33*T-&:s%='%@/.,3-T$,:2%C-/.%] ^^ T%='@T$,:

[0+ ?9(/6()@ESYOFMOL G.9 B6,,3I !3(<(3) ;&/6@/)5I 8,/ +9/@6,:I 16,%)$9/. 4@TI J&:'/)/I 1(.9&:^()I;()5<,< LFOOF?%6] kSS KFN ESRFMVPFFB(=] kSS KFN ESRFMVPFL7:(/6] 6,5/-./$-T.9(/6()@s5($^,36@T$,:2%C-/.%] ^^ T5($^,36@T$,:

D0;0M817X J,5/-./$- K?9(/6()@N +,TI J.@TLESYOO 8,/ 7<(:(/I 8&<9&:>/. SO 4,(@I e6,)5.,) Z&(I Q(@9()(I ;()5<,< LFLLF?%6] kSS KFN EOGLMVVRFB(=] kSS KFN EOGLMVVRL7:(/6] 9(C(s9(C(-'%@T$,T.92%C-/.%] M

J%, ?3()-',3. +,3',3(./,) J.@TERLMERLYL 8,/ 1(<@%%I 4(:( O 4@TI ;()5<,36(%:I ;()5<,< LFLEF?%6] kSS KFN ESUGMLLEEB(=] kSS KFN ESUGMLEUU7:(/6] $%).%3s6%,.3()-T$,:2%C-/.%] ^^ T6%,.3()-T$,:

Orient Star

7:'/3% ?,^%3I LE.9 B6,,3 h)/. LEFVI LGR 8,&.9 8(.9,3) 4@TI n())(^(I ;()5<,< LFLEF?%6] kSS KFN ESVFMFFVFB(=] kSS KFN ESVFMFFUU7:(/6] ,--C<<s,3/%).-.(3T$,T.92%C-/.%] ^^ T,3/%).-.(353,&'T$,:

1()(6'/)( +,TI J.@TSirinrat Building,

LP.9 B6,,3I OOUUYPVMPG4(:( AQ 4@TI e6,)5.,)I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EOSVMRSLUB(=] kSS KFN EOSVMRSLS7:(/6] M2%C-/.%] ^^ T'()(6'/)(T$,:

8$9%)<%3 K?9(/N J.@T3388/57/61 Sirinrat Building,

LS.9MLV.9 B6,,3-I 4(:( AQ 4@TIe6,)5.,)I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EOSVMRVFFB(=] kSS KFN EOSVMROOF7:(/6] /)",.9(/6()@s-$9%)<%3T$,:2%C-/.%] ^^ T-$9%)<%3T$,:

8%C3( ?3()- A).%3)(./,)(6 +,TI J.@T05%).] 8%(6/.% 89/''/)5 +,TI J.@TLLSYGPMGR 881 ?,^%3 AAI ER.9 B6,,3I Z( 4(),)5 4@TI e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESGVMPGGGB(=] kSS KFN ESVLMEOSF7:(/6] -%(C3(s-%C3(T$,T.92%C-/.%] ^^ T-%(6/.%T$,T.9

The Freight Co., Ltd.

15th Floor, Room 1503,

;()5<,< ;&-/)%-- +%).%3 ;6@5TI EG 8&<9&:>/. SO 4@TI e6,)5.,) Z&(I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EVLPMEPLPB(=] kSS KFN EVLPMEPEP7:(/6] (@:L."$s"3%/59.6,5/-./$-T$,:2%C-/.%] ^^ T.9%M"3%/59.T$,:

?3()-$,).(/)%3 J,5/-./$- K?9(/6()@N +,TI J.@TEOYLLMLE 8,3($9(/ ;[email protected] B6,,3I 8&<9&:>/. SOI 8&<9&:>/. 4,(@Ie6,)5.,)MZ&(I Q(@9()(I ;()5<,< LFLLF?%6] kSS KFN EVLPMOFUFB(=] kSS KFN EVLPMOFGP7:(/6] /)",C<<s.$6T$,T.92%C-/.%] M

2/$% B3%/59. 8%3>/$%- K?9(/6()@N +,TI J.@TLYSS 8,/ ;&'9(C&3/I Z,)-%% 4@TI +9,)5M),)-%%I n())(^(I ;()5<,< LFLEF?%6] kSS KFN ESULMSLULB(=] kSS KFN ESULMSLVP7:(/6] 5%)%3(6s^/$%T$,T.92%C-/.%] ^^ T^/$%T$,T.9

Costs of Doing Business in Thailand 81

280 J/)%- K?9(/6()@N +,TI J.@TThai C.C Tower, 31st Floor,

4,,: vOLEI UGGI 8,&.9 8(.9,3) 4@TI n())(^(I 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN ESVRMSEUFB(=] kSS KFN ESVRMSEVG7:(/6] M2%C-/.%] ^^ T^-()%.T$,:Z%&.3(6 ZQ!++- ` !?A-

7+h J/)%295 RM TR 5, 2nd Floor, Futuremart Rama 3 Bldg.,

4(:( AAA 4@TI ;()5<,36%(:I ;()5<,< LFLEF?%6] kSS KFN ESUGMLORRB(=] kSS KFN ESUGMLORG7:(/6] M2%C-/.%] ^^ T%$&6/)%T)%.

FPS Logistics Co., Ltd.

ERLYR 8,/ 1(<@%%I 4(:( O 4@TI ;()5<,36(%:I ;()5<,< LFLEF?%6] kSS KFN ESUGMLOVGB(=] kSS KFN ESUFMLOUFML7:(/6] $%).%3s"'-C<<T$,:2%C-/.%] M

?40Z81!4?0?A!ZAIR CARGO (AIRLINES)

0/3 B3()$% +(35,Room 214, Cargo Terminal Warehouse 4,

;()5<,< A).%3)(./,)(6 0/3',3.IX,) H&()5I ;()5<,< LFELF?%6] kSS KFN ERORMOSEFB(=] kSS KFN ERORMELLG7:(/6] M2%C-/.%] ^^ T(/3"3()$%T$,:

0&-.3/() 0/36/)%- [3,&' +(35,4/F, Room 4327, Passenger Terminal 1,

;()5<,< A).%3)(./,)(6 0/3',3.IX,) H&()5I ;()5<,< LFELF?%6] kSS KFN ERORMESOUB(=] kSS KFN ERFPMESVO7:(/6] 7<<(6(<T()()<(:()%%<&6s(&(T$,:2%C-/.%] ^^ T(&(T$,:

7:/3(.%- 8<* +(35,Room 356/1 Thai Cargo Terminal 2,

;()5<,< A).%3)(./,)(6 0/3',3.IX,) H&()5I ;()5<,< LFELF?%6] kSS KFN ERORMLUVSB(=] kSS KFN ERORMLUVU7:(/6] M

f0J +(35, Kf('() 0/36/)%-NRoom 210, 2nd Floor, Cargo Terminal 4,

;()5<,< A).%3)(./,)(6 0/3',3.IX,) H&()5I ;()5<,< LFELF?%6] kSS KFN ERORMOEGLB(=] kSS KFN EGGSMULFV7:(/6] M2%C-/.%] ^^ Tj(6$(35,T$,:

eJH +(35,4,,: ELOI E)@ B6,,3I ?0[8 +(35, ?%3:/)(6 PI ;()5<,< A).%3)(./,)(6 0/3',3.X,) H&()5I ;()5<,< LFELF?%6] kSS KFN ERORMEOFGB(=] kSS KFN ERFPMESPL7:(/6] M2%C-/.%] ^^ T<6:$(35,T$,:

Lufthansa Cargo

4,,: ELUMELGI ?0[8 +(35, ?%3:/)(6 PI ;()5<,< A).%3)(./,)(6 0/3',3.I X,) H&()5I ;()5<,< LFELF?%6] kSS KFN ERORMRVSEB(=] kSS KFN EROORMUEPO7:(/6] M2%C-/.%] ^^ T6&".9()-($(35,T$,:

a(.(3 0/3^(*- +(35,Room No. 247/2, Cargo Terminal 2,

;()5<,< A).%3)(./,)(6 0/3',3.I X,) H&()5I ;()5<,< LFELF?%6] kSS KFN ERORMRVSEB(=] kSS KFN ERORMUEPO7:(/6] M2%C-/.%] ^^ TW(.(3(/3^(*-T$,:

?9(/ 0/3^(*- A).%3)(./,)(6Room 209, Thai Cargo Terminal 3, 2/F,

;()5<,< A).%3)(./,)(6 0/3',3.IX,) H&()5I ;()5<,< LFELF?%6] kSS KFN ERORMSFPLB(=] kSS KFN ERORMSSEO7:(/6] M2%C-/.%] ^^ T.9(/$(35,T$,:

EXPRESS/ INTEGROTORS

XDJLRRF [3()@ 0:(3/) ?,^%3IEE)@ B6,,3I Z%^ 1%.$9C&3/ 4@TI H(<<(-()I 4($9.%>%%I ;()5<,< LFOLF?%6] kSS KFN ESRUMULLLB(=] kSS KFN EEFVMFSOF7:(/6] M2%C-/.%] ^^ T@96T$,T.9

82 Costs of Doing Business in Thailand

FedEx

8th Floor, Green Tower Bldg., Rama IV Road,

e6,)5.,)I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EEPFMLFSGB(=] kSS KFN EEPFMLLFF7:(/6] M2%C-/.%] ^^ T"%@%=T$,:

TNT

RGG +9,)5),)-%% 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESVLMGOFFB(=] kSS KFN EEPGMLESP7:(/6] M2%C-/.%] ^^ T.).T$,:

h18LSYL 8,/ 8&<9&:>/. PPYLI 8&<9&:>/. 4,(@I 13(<(),)5I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EVLEMOFGFB(=] kSS KFN EVLEMLULG7:(/6] M2%C-/.%] ^^ T&'-T$,:

RAIL

0870Z 4(/6 7='3%-- K04rNV.9 B6,,3I H,@%3) ?,^) ;6@5TI UVYGLMGE 7<(:(/ OI 8&<9&:>/. SO 4,(@I Q(@9()(I ;()5<,< LFLLF?%6] kSS KFN EVLLMSLLLB(=] kSS KFN EVLLMSLLE7:(/6] (3=-(6%-s'3,"3.53,&'T$,:2%C-/.%] ^^ T'3,"3.53,&'T$,:

CAR CARRIERS

E2 J,5/-./$- K?9(/6()@N +,TI J.@TRRR H,, RI 8&<9&:>/. 4,(@Ie6,)5 ?(:3&I H&()5I +9,)C&3/ EFFFF?%6] kSS KFN OUVPMOGPVB(=] kSS KFN OUVPMOFUV7:(/6] <,/$9/T<&^(-9/:(sE^56,C(6T$,:2%C-/.%] ^^ TE^56,C(6-T$,:

0&., +(33/%3 K?9(/6()@N +,TI J.@T4th Boonmitr Bldg., 138 Silom Road,

;()5<,< LFRFF?%6] kSS KFN ESOPMFUFVB(=] kSS KFN ESOPMFUFS7:(/6] :,C"(,,(s-(:(3.T$,T.92%C-/.%] ^^ T:,6T$,T.9

TRUCKING

06'9( ?3()-',3. ` !:%5( ?%3:/)(6 +,TI J.@T784 Moo 1,

13($9(Mh./@ PS 4@TI 4(jC&3()(I ;()5<,< LFLPF?%6] kSS KFN EEEGMPPSSB(=] kSS KFN EPESMEOSE7:(/6] M2%C-/.%] M

;()5<,< H(3/)% 7).%3'3/-%8th Floor, Wall Street Tower Building,

8&3(^,)5-% 4,(@I 8&3(^,)5-%I ;()53(<I ;()5<,< LFRFF?%6] kSS KFN ESOEMVOEUB(=] kSS KFN EESSMEGLS7:(/6] M2%C-/.%] M

B(6$,) +,).(/)%3 ?3()-',3. +,TI J.@TEOYLE H,, LF 8&<9&:>/. LFO 4@TI Z,)C,)I 13(>(.%I ;()5<,< LFESF?%6] kSS KFN EVESMESUFB(=] kSS KFN EOEUMFRFR7:(/6] M2%C-/.%] M

Siam Shoreside Service Ltd.

OOYP H,, LI +9(,<9&) ?(9(3) 4@TI e6,)5 OI 13(>%.I J(. e3(C()5I ;()5<,< LFREF?%6] kSS KFN EVOVMGFEVB(=] kSS KFN EVOVMGFOL7:(/6] M2%C-/.%] M

QZ8 ?3()-',3. +,TI J.@TPEYE H,, OI ?9%'(3(< 4,(@I ;()5'6%%I 8(:&.'3(<(3) LFRPF?%6] kSS KFN EVRRMOOEEB(=] kSS KFN EVRRMOOEF7:(/6] M2%C-/.%] M

OCEAN CARRIERS

0+J K0@>()$%@ +,).(/)%3 J/)%-N05%).] 7(-.%3) H(3/./:% K?9(/6()@N J.@TPLUFYR 4(:( AQ 4,(@I 13(<(),)5I e6,5.,%*I ;()5<,< LFLLF?%6] kSS KFN EEPFMFLLFB(=] kSS KFN EEPFMFULF7:(/6] %:6-9/'sC,=6T(t)%.T)%.T$,:2%C-/.%] ^^ T%:6T$,T.9

0ZJ 05%).] +H0 +[H ` 0ZJ ?9(/6()@ J.@T15th Floor, Sethiwan Tower, 139 Pan Road, Silom,

;()5<,< LFRFF?%6] kSS KFN EESSMSLVFMOB(=] kSS KFN EESSMSGEE7:(/6] C<<T5%):C,=sC%)6/)%T$,T.92%C-/.%] ^^ T$:(M$5:T$,:

01J 4%'3%-%).(./>%] 01J +,TI 1?7 [email protected] B6,,3I Q/C&6.9()/ ?,^%3 LI OLGFYLF 4(:( P 4,(@I e6,)5.,%*I ;()5<,< LFLLF ?%6] kSS KFN ESSLMRFFFB(=] kSS KFN ESSLFMRFOO7:(/6] )(:%t-&3)(:%s('6T$,:2%C-/.%] ^^ T('6T$,:

Costs of Doing Business in Thailand 83

06C(.3,-- 89/''/)5 J/)% [:CD05%).] ?9% ;()5<,< 89/''/)5 05%)$* J.@T23rd Floor, Ocean Tower I,

LVFYV Z%^ 4(.$9(@('/-%< 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EESLMOLRPB(=] kSS KFN EESLMEVGF7:(/6] C-(sC()5<,<-9/''/)5T$,T.92%C-/.%] M

066/%@ 8%( 8%3>/$%- 05%).] e%33* B3%/59. K?9(/6()@N J/:/.%@3rd Floor, Ocean Tower I Building,

LVFYU Z%^ 4(.$9(@('/-%< 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESUSMUGGGB(=] kSS KFN ESOFMGUGG7:(/6] -,:</(.T@s<%33*6,5/-./$-T$,:2%C-/.%] ^^ T(66/%@$,).(/)%36/)%T$,:

0''%)-9/' 05%).] H,66%3- ?3()-',3.(./,) J/:/.%@11th Floor, Thai Wah Tower 1,

21 South Sathorn Road, Sathorn District,

;()5<,< LFLEF?%6] kSS KFN EEURMFFRFB(=] kSS KFN EEURMFSOR7:(/6] :,66%3-s&.6T$,T.92%C-/.%] ^^ T(''%)-9/'T$,:

0&-.3(6 0-/( J/)% K0T0TJTN05%).] ;%) J/)% 05%)$/%- K?9(/6()@N J.@T14th Floor, Sethiwan Tower, 139 Pan Road, Silom,

;()5<,< LFRFF?%6] kSS KFN EEOOMVVOOB(=] kSS KFN EEOVMEPPO7:(/6] 5%):C,=sC%)6/)%T$,T.92%C-/.%] ^^ T((6'(-T$,:

;()56(@%-9 89/''/)5 +,3',3(./,)05%).] +,66*%3 89/''/)5 K?9(/6()@N [email protected] B6,,3I EFU 2/3%6%-- 4,(@I J&:'/)/I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN ESRLMRPRUB(=] kSS KFN ESRLMRPSO7:(/6] (@:/)s$,66*%3.9(/T$,:2%C-/.%] M

;%3.6/)5 4%'3%-%).(./>%] BTDT ;%3.6/)5 K?9(/6()@N +,TI [email protected] B6,,3I VRYEU 4/$9:,)@ ;&/6@/)5I 8&<9&:>/. ESI e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EESLMUOFFB(=] kSS KFN EESLMUOFE7:(/6] $9(.%3sC%3.6/)5T.9T$,:2%C-/.%] ^^ TC%3.6/)5T.9T$,:

;3,/).%3:%@ J/)%- 05%).] h)/.%@ ?9(/ 89/''/)5 +,3',3(./,) J/:/.%@LL.9 B6,,3I 06:( J/)< ;6@5TI ER +9/.6,: 4,(@I 196,%)$9/.I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERPMUPFFB(=] kSS KFN EERRMLLRR7:(/6] -9/''/)5T(5%)$*s&)/.9(/T$,:2%C-/.%] ^^ TC3,/).%3:%@T$,T&<

+H0M+[H 05%).] +H0 +[H ` 0ZJ K?9(/6()@N J.@T14th Floor, Sethiwan Tower, 139 Pan Road, Silom,

;()5<,< LFRFF?%6] kSS KFN EESSMSLOFB(=] kSS KFN EESSMSFEE7:(/6] C<<T5%):C,=s$:(M$5:T$,:2%C-/.%] ^^ T$:(M$5:T$,:

++ZA K+,:'()/( +9/6%)( @% Z(>/5($/,) A).%3,$%()/$( 8T0N05%).] 8<*6/)% 89/''/)5 8%3>/$%- +,TI J.@TEFG +:/$ ?,^%3I ;6@5 0I G.9 B6,,3I 8&<9&:>/. EL 4,(@I e6,)5.,%*MZ&(I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EESFMRPULB(=] kSS KFN EESFMRPGR7:(/6] -<*6/)%s6,=/)",T$,T.92%C-/.%] ^^ T$$)/T$6

+TZT+ J/)%- 4%'3%-%).(./>%] +9%)5 J/% Z(>/5(./,) K?9(/6()@N +,TI J.@T 18th Floor, Sirinrat Building,

OOUUYSPMSR 4(:( AQ 4,(@I e6,)5.,)I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EOSVMRFSUB(=] kSS KFN EOSVMRVRE7:(/6] $)$:<.s6,=/)",T$,T.92%C-/.%] ^^ T$)$6/)%T$,:T.^

+80Q K+,:'()/( 8&@ 0:%3/$()( @% Q(',3%-N 05%).] 1; 05%)$/%- +,TI J.@TOFVLYLS 8&<9&:>/. 4,(@I ;()5j(<I 13(<(),)5I ;()5<,< LFESF?%6] kSS KFN EVPVMGPVVB(=] kSS KFN EVPVMSLPP7:(/6] $-(>s'CT$,T.92%C-/.%] ^^ T$-(>T$,:

+9/)( 89/''/)5 4%'3%-%).(./>%] +9/)( 89/''/)5 K;()5<,<N +,TI J.@TLLSUYRFMRLI LG.9 B6,,3I J&:'/)/ ?,^%3I 4(:( AQ 4@TI ?&)5:(9(:%<I 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN ESVGMGUFUB(=] kSS KFN ESVGMULFV7:(/6] ,'%3(./,)s$-C()5<,<T$,:2%C-/.%] ^^ T$)-9/''/)5T$,:

84 Costs of Doing Business in Thailand

+6() K+,:'()/( J(./),(:%3/$()( @% Z(>%5($/,)N 05%).] 8/(: +,).3()- +,TI J.@TOOSSYOS 8,/ H(),3,:I 4(:( AQ 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESVLMSVUVB(=] kSS KFN EEPGMREUG7:(/6] -$,).3()s$-$,:-T$,:2%C-/.%] ^^ T$,).3()-s6/)%.9(/T$,:

+,6&:C&- J/)% 05%).] ;%) J/)% 05%)$/%- K?9(/6()@N J.@T14th Floor, Sethiwan Tower, 139 Pan Road, Silom,

;()5<,< LFRFF ?%6] kSS KFN EEOOMVVOOB(=] kSS KFN EEOVMEPPO7:(/6] 5%):C,=sC%)6/)%T$,T.92%C-/.%] ^^ T$,6&:C&-6/)%T$,:

+,).-9/' 05%).] +80 H(3/./:% J/:/.%@LR.9 B6,,3I 1()j(C9&: E ;6@5TILEV 8,&.9 8(.9,3) 4,(@I ;()5<,< LFLEF?%6] kSS KFN EEUVMEOUUB(=] kSS KFN EEUVMEOVV7:(/6] $-M.3("#$%s$-(T$,T.92%C-/.%] ^^ T$,).-9/'T$,:

X%6:(- 4%'3%-%).(./>%] X%6:(- K?9(/6()@N +,TI J.@TSLVYLME 8,/ 8(^(-@%% PI 8&<9&:>/. RF 4,(@I ;()5<,< LFERF?%6] kSS KFN EOOOMFOSEB(=] kSS KFN EOOOMFOUR7:(/6] @%6:(-s(-/()%.T$,T.92%C-/.%] ^^ T@%6:(-T$,:

1T?T Xj(<(3.( J6,*@ 05%).] J%, H(3/./:% 05%)$/%- Co., Ltd.

92/21 10th Fl., Sathorn Thani Bldg. 2, North

8(.9,3) 4@TI 8/6,:I ;()53(<I ;()5<,< LFRFF?%6] kSS KFN ESOSMVEEEB(=] kSS KFN ESOSMVEEO7:(/6] $%).%3s6%,:(3/./:%T$,:2%C-/.%] ^^ T@66,*@T$,T/@

X,)5)(:( 05%).] ?9(/ 89/''/)5 05%)$/%- ()@ Trading Co., Ltd.

TSC Building Soi Manorom, Rama IV Road,

e6,)5.,%*I e6,)5.,)I ;()5<,< LFLLF?%6] kSS KFN ESOOMRSPPB(=] kSS KFN EEPGMOUVE7:(/6] M2%C-/.%] ^^ T@)(6T$,:

7(-.%3) +(3 J/)%3 05%).] 2(66%: 89/''/)5 K?9(/6()@N J/:/.%@EGRYEGMOL 8&3(^,)5 4,(@I 1T!T ;,= EOLGI 8/6,:I ;()5<,< LFRFF?%6] kSS KFN EEOVMVUOFB(=] kSS KFN EEOSMLGGG7:(/6] ^(6C<<s^(66%:T$,T.92%C-/.%] ^^ T%$6&-(T$,:

7>%353%%) H(3/)% 05%).] 7>%353%%) 8.(3 K?9(/6()@N Co., Ltd.

OSRSYULI EPMER.9 B6,,3I [3%%) ?,^%3I 4(:( P 4,(@I e6,)5.,)I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EOSVMOOOOB(=] kSS KFN EOSVMOPLF7:(/6] %5.C<<<s%>%353%%)F:(3/)%T$,T.92%C-/.%] ^^ T%>%353%%)M:(3/)%T$,T.9

72AJ 05%).] h)/.%@ ?9(/ 89/''/)5 +,3',3(./,) Limited

LL.9 B6,,3I 06:( J/)< ;6@5TI ER +9/.6,: 4@TI 196,%)$9/.I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERPMUPFFB(=] kSS KFN EERRMLLRR7:(/6] -9/''/)5T(5%)$*s&)/.9(/T$,:2%C-/.%] M

B(3%(-. H/$3,)%-/( J/)% 05%).] 8/(: +,).3()- Co., Ltd.

OOSSYOS 8,/ H(),3,:I 4(:( AQ 4@TI e6,)5.,%*I;()5<,< LFLLF?%6] kSS KFN ESVLMSVUVB(=] kSS KFN EEPGMREUG7:(/6] -$,).3()s$-$,:-T$,:2%C-/.%] M

B78+! 05%).] f(3@/)% 1($/#$ K?9(/6()@N J/:/.%@EP.9 B6,,3I ?/:%- 8W&(3% ;6@5TI EPS 8&<9&:>/. 4@TI ;()5<,< LFLLF?%6] kSS KFN EEROMVUGFB(=] kSS KFN EERPMLEOR7:(/6] $&-.,:%3T-$>sj-(Tj'T$,T.92%C-/.%] ^^ T"%-$,T$,:

[,6@ 8.(3 J/)% 05%).] ?9(/ 8.(3 89/''/)5 +,TI J.@T14th Floor, Manorom Bldg.,

OORPYPSMPS 4(:( AQ 4,(@I ;()5<,< LFLLF?%6] kSS KFN ESVLMSRPPB(=] kSS KFN EEPGMUSOE7:(/6] M2%C-/.%] ^^ T5-66.@T$,:T9<

D(:C&35 8&@ 05%).] ;%) J/)% 05%)$/%- K?9(/6()@N J.@T14th Floor, Sethiwan Tower, 139 Pan Road, Silom,

;()5<,< LFRFF?%6] kSS KFN EEOOMVVOOB(=] kSS KFN EEOVMEPPO7:(/6] 5%):C,=sC%)6/)%T$,T.92%C-/.%] ^^ T$,6&:C&-6/)%T$,:

D()j/) 05%).] ?9(/ 89/''/)5 +,TI J.@TSirinrat Building, 6th Floor,

OOUUYLVMLUI 4(:( AQ 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EOSVMRFELB(=] kSS KFN EOSVMROUP7:(/6] /)",9j-s.9(/-9/''/)5T$,T.92%C-/.%] ^^ T.9(/-9/''/)5T$,T.9

Costs of Doing Business in Thailand 85

D(.-& H(3/)% J/:/.%@ 05%).] 7>%353%%) 8.(3 K?9(/6()@N +,TI J.@TOSRSYULI EPMER.9 B6,,3I [3%%) ?,^%3I 4(:( P 4,(@I e6,)5.,)I e6,).%,*I ;()5<,< LFLLF?%6] kSS KFN EOSVMOOOOB(=] kSS KFN EOSVMOPLF7:(/6] 6.C<<s%>%353%%)M:(3/)%T$,T.92%C-/.%] ^^ T9(.-&M:(3/)%T$,:

D%&)5M0 05%).] ;(3( 89/''/)5 05%)$/%- +,TI [email protected] B6,,3I hM+9&6/()5 ;6@5TI GSU 4(:( AQ 4,(@I ;()5<,< LFRFF?%6] kSS KFN ESOVMRPFFB(=] kSS KFN ESOVMRPOE7:(/6] -(6%-sC(3(M-9'5T$,T.92%C-/.%] ^^ T9%&)5M(T$,:

D&(6 05%).] ?9,3%-%) ?9(/ 05%)$/%- 1&C6/$ Co., Ltd.

ESYESMEV !3(<(3) ;[email protected] B6,,3I 8,/ +9/@6,:I 16,%)$9/. 4@TI J&:'/)/I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERFMFRSGB(=] kSS KFN EERFMGPGV7:(/6] ..(s.9,3%-%).9T$,:2%C-/.%] ^^ T9&(66T$,:

D&C J/)% 05%).] J,.&- +,).(/)%3 J/)%- +,TI J.@TLLSUYRGMSF J&:'/)/ ?,^%3EL-. B6,,3I 4(:( AQ 4,(@I ?9&)5:(9(:%<I 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN ESVGMVVPVB(=] kSS KFN EEURMSOPS7:(/6] M2%C-/.%] ^^ T9&C6/)%T$,:

DHH 4%'3%-%).(./>%] D*&)@(/ H%3$9(). H(3/)% Co., Ltd.

OLGRYV E)@ B6,,3I Q/C&6.9()/ ?,^%3 AI 4(:( AQ 4@TI e6,)5.,)I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESSLMPGLLB(=] kSS KFN ESSLMPPPE7:(/6] .9'.(s9::ELT$,:2%C-/.%] ^^ T9::ELT$,:

A).%3(-/( J/)%- 05%).] h)/.%@ ?9(/ 89/''/)5 +,3',3(./,) J/:/.%@LL.9 B6,,3I 06:( J/)< ;6@5TI ER +9/.6,: 4@TI 196,%)$9/.I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERPMUPFFB(=] kSS KFN EERRMLLRR7:(/6] -9/''/)5T(5%)$*s&)/.9(/T$,:2%C-/.%] ^^ T&)/.9(/T$,:

J-6(:/$ 4%'&C6/$ ," A3() 89/''/)5 J/)%- KA4A8JN 05%).] h)/>%3-(6 ?3()-',3.(./,) J/:/.%@11th Floor, Thai Wah Tower I,

EL 8,&.9 8(.9,3) 4,(@I ;()5<,< LFLEF?%6] kSS KFN EEURMFFRFB(=] kSS KFN EEURMFROE7:(/6] &)/>%3-(6s&.6T$,T.92%C-/.%] ^^ T/3-6T)%.

f,9() 89/''/)5 8XZT ;DXT05%).] 8<*6/)% 89/''/)5 8%3>/$%- +,TI J.@TEFG +:/$ ?,^%3I G.9 B6,,3I h)/. LI ;&/6@/)5 0I 8&<9&:>/. EL 4@T K0-,<%NI e6,)5.,%*MZ&(I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EESFMRPULB(=] kSS KFN EESFMRPGR7:(/6] -<*6/)%s6,=/)",T$,T.92%C-/.%] ^^ Tj,9()T$,:T:*

e J/)% Ke(^(-(</ e/-%) e(/-9(N4%'3%-%).(./>%] e J/)% K?9(/6()@N [email protected] B6,,3I 2(66 8.3%%. ?,^%3 ;&/6@/)5I OOYOFMOLI 8&3(^,)5-% 4,(@I ;()53(<I ;()5<,< LFRFF?%6] kSS KFN ESOEMVUEUB(=] kSS KFN EEOVMSFOF7:(/6] C<<9C@5s<.6T<6/)%T$,Tj'2%C-/.%] ^^ T<6/)%T$,:

eH?+ J/)%05%).] 8%(6/.% 89/''/)5 05%)$* +,TI J.@TLLSYGPMGR 881 ?,^%3 EI ER.9 B6,,3I Z(3(),)5 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESGVMPGGGB(=] kSS KFN ESVLMEOSL7:(/6] <:.$s-%(6/.%T$,T.92%C-/.%] ^^ T<:.$T$,T<3

D(:C&35 8&@05%).] J/)%3 +6(-- +,TI J.@T3388 Sirinrat Bldg. 20th Floor,

4(:( P 4,(@I e6,)5.,)I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EOSVMRULFB(=] kSS KFN EOSVMRFVS7:(/6] 6/)%3s/)%.T$,T.92%C-/.%] ^^ T9(:C&35M-&%@T$,:

e*,^( J/)% 05%).] f(3@/)% 1($/#$ K?9(/6()@N [email protected] B6,,3I ?/:%- 8W&(3% ;&/6@/)5I EPS 8&<9&:>/. 4@TI ;()5<,< LFLLF?%6] kSS KFN EEROMVUGFB(=] kSS KFN EERPMLEOR2%C-/.%] ^^ T<*,^(M6/)%T$,Tj'

J6,*@ ?3/%-./), X/ Z(>/5,d/,)% 8T1T0 05%).] 7>%353%%) 8.(3 K?9(/6()@N +,TI J.@TOSRSYULI EPMER.9 B6,,3I [3%%) ?,^%3I 4(:( P 4,(@I e6,)5.,)I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EOSVMOOOOB(=] kSS KFN EOSVMOPLF7:(/6] 6.C<<s%>%353%%)M:(3/)%T$,T.92%C-/.%] ^^ T66,*@.3/%-./),T/.

86 Costs of Doing Business in Thailand

J*<%- J/)%- 05%).] +80 H(3/./:% J/:/.%@LR.9 B6,,3I 1()j(C9&: E ;6@5TILEV 8,&.9 8(.9,3) 4,(@I ;()5<,< LFLEF?%6] kSS KFN EEUVMEOUUB(=] kSS KFN EEUVMEOVV7:(/6] 6/<%-M.3("#$s$-(T$,T.92%C-/.%] ^^ T6*<%-6/)%-T$,:

H(%3-< 8%(6()@ 4%'3%-%).(./>%] H(%3-< ;()5<,< ;3()$9PL-. B6,,3I 4/>%3 2/)5 7(-. 7:'/3% ?,^%3I 195 South Sathorn Road, Yannawa, Sathorn,

;()5<,< LFLEF?%6] kSS KFN EVREMGFFFB(=] kSS KFN EVREMGLOO7:(/6] .9(:<.s:(%3-<T$,:2%C-/.%] ^^ T:(%3-<-%(6()@T$,:

H(3"3%. +,:'(5)/% H(3/./:%05%).] ;(3^/6 K?9(/6()@N J/:/.%@U.9 B6,,3I aT D,&-% 8(.9,3) ;&/6@/)5I LL 8,&.9 8(.9,3) 4@TI 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN ESVGMLGFGB(=] kSS KFN ESVGMLUVV7:(/6] %=',3.sC(3^/6.9(/T$,:2%C-/.%] M

H(3/()( 7='3%-- J/)%- 05%).] J,.&- +,).(/)%3 Lines Co., Ltd.

LLSUYRGMSF J&:'/)/ ?,^%3I EL-. B6,,3I 4(:( AQ 4,(@I ?9&)5:(9(:%<I 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN ESVGMVVPVB(=] kSS KFN EEURMSOPS7:(/6] M

H8+ 4%'3%-%).(./>%] H%@/.%33()%() 89/''/)5 K?9(/6()@N +,TI J.@TEUOYSL D,:% 16($% !"#$% ;&/6@/)5I LE.9 B6,,3I ?9,)56,3 LOI 8&<9&:>/. RRI e6,)5.,)MZ&(I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EVLEMVEPGB(=] kSS KFN EVLEMVERS7:(/6] /)",s:-$C<<T$,:2%C-/.%] ^^ T:-$5>(T$9

H%6C3/@5% +,).(/)%3 J/)%05%).] 1; 05%)$/%- +,TI J.@TOFVLYLS 8&<9&:>/. 4@TI ;()5j(<I 13(<(),)5I ;()5<,< LFESF?%6] kSS KFN EVPVMGPVVB(=] kSS KFN EVPVMSLPP7:(/6] $-(>s'CT$,T.92%C-/.%] M

H!J 4%'3%-%).(./>%] H/.-&/ !T8TeT J/)%- K?9(/6()@N Co., Ltd.

5th Floor, Boonmitr Building, 138 Silom Road,

;()5<,< LFRFF?%6] kSS KFN EEOPMSEREB(=] kSS KFN EEOSMERRE7:(/6] ,-<s:,6.9(T/)",)%.T$,:2%C-/.%] ^^ T:,6T$,T.9

H*():(3 B/>% 8.(3 J/)% 05%).] f(3@/)% 1($/#$ K?9(/6()@N [email protected] B6,,3I ?/:%- 8W&(3% ;6@5TEPS 8&<9&:>/. 4,(@I ;()5<,< LFLLF?%6] kSS KFN EEROMVUGFB(=] kSS KFN EEROMGFSF7:(/6] :"-6C<<sj-(Tj'T$,T.92%C-/.%] ^^ T:*():(3T$,:

Zne J/)% 4%'3%).(./>%] Zne 89/''/)5 8%3>/$%- K?9(/6()@N +,TI J.@T!$%() A)-&3()$% ;6@5TI GMLL.9 B6,,3I LSO 8&3(^,)5 4@TI ;()53(<I ;()5<,< LFRFF?%6] kSS KFN EESVMGGFFB(=] kSS KFN ESOPMERVU7:(/6] C<<t-(6%s-5T)*<6/)%T$,:2%C-/.%] ^^ T)*<6/)%T$,:

Zne J/)% K4,M4, 8%3>/$%N4%'3%-%).(./>%] Zne ;&6<-9/' K?9(/6()@N +,TI J.@T12th Fl., Ocean Insurance Building,

LSO 8&3(^,)5 4@TI ;()53(<I ;()5<,< LFRFF?%6] kSS KFN ESOPMFFVOB(=] kSS KFN ESOPMFFVR7:(/6] '9,Ct.3(<&63&()53,js-5T)*<6/)%T$,:2%C-/.%] ^^ T)*<6/)%T$,:

Z%^ 7$,) J/)% 4%'3%-%).(./>%] Z%^ 7$,) J/)% K?9(/6()@N +,TI J.@T92/46, 17th Floor, Sathorn Thani Bldg.,

Z,3.9 8(.9,3) 4,(@I 8/6,: ;()53(<I ;()5<,< LFRFF?%6] kSS KFN ESOSMSGLFB(=] kSS KFN ESOSMSGLU7:(/6] $T'9(/3,js)%^%$,)53,&'T$,:2%C-/.%] ^^ T)%^%$,)53,&'T$,:

Z%^ [&/)%( 1($/#$ J/)% 05%).] 1`! Z%@66,*@ K?9(/6()@N [email protected] B6,,3I 7:'/3% ?,^%3I LGR 8,&.9 8(.9,3) 4,(@I n())(^(I 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN ESLRMSVFUB(=] kSS KFN ESLRMSUPU7:(/6] $T@&()5-(:,3)s',)6T$,:2%C-/.%] ^^ T)%^5&/)%(M'($/#$6/)%T$,:T(&

Costs of Doing Business in Thailand 87

Z/6% X&.$9 0"3/$( J/)% 05%).] h)/.%@ ?9(/ 89/''/)5 +,3',3(./,) J/:/.%@LL.9 B6,,3I 06:( J/)< ;6@5TI ER +9/.6,: 4@TI 196,%)$9/.I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERPMUPFFB(=] kSS KFN EERRMLLRR7:(/6] -9/''/)5T(5%)$*s&)/.9(/T$,:2%C-/.%] ^^ T)/6%@&.$9T$,:

Z/3/). 0-/( +&C( J/)% 05%).] h)/.%@ ?9(/ 89/''/)5 +,3',3(./,) J/:/.%@LL.9 B6,,3I 06:( J/)< ;6@5TI ER +9/.6,: 4@TI 196,%)$9/.I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERPMUPFFB(=] kSS KFN EERRMLLRR7:(/6] -9/''/)5T(5%)$*s&)/.9(/T$,:2%C-/.%] ^^ T)/3/).T$,:

Z,3(-/( +,).(/)%3 J/)%- 05%).] 1; 05%)$/%- Co., Ltd.

OFVLYLS 8&<9&:>/. 4@TI ;()5j(<I 13(<(),)5I ;()5<,< LFESF?%6] kSS KFN EVPVMFPVVB(=] kSS KFN EVPVMSLPP7:(/6] /)",'C(s'CT$,T.92%C-/.%] ^^ T),3(-/(T$,:

Z,3.3()- 05%).] ?9,3%-%) ?9(/ 05%)$/%- 1&C6/$ Co., Ltd.

ESYESMEV !3(<(3) ;6@5TI U.9 B6,,3I 8,/ +9/@6,:I 16,%)$9/. 4@TI J&:'/)%%I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERFMFRSGB(=] kSS KFN EEROMGPGV7:(/6] ..(s.9,3%-%)T$,:2%C-/.%] ^^ T),3.3()-T$,:TT-5

!? 0"3/$( J/)% 05%).] [&6" 05%)$* +,:'()* K?9(/6()@N J.@TESYOFMOL 8,/ +9/@6,:I 16,%)$9/. 4@TI G.9 B6,,3I !3(<(3) ;&/6@/)5I ;()5<,< LFOOF?%6] kSS KFN ESRFMVPFFB(=] kSS KFN ESRFMVPFL7:(/6] -&:(6%%s5($.9(/6()@T$,:2%C-/.%] ^^ T,.(6T$,:

10++ +,).(/)%3 J/)% 05%).] e%33* B3%/59. K?9(/6()@N J/:/.%@3rd Floor, Ocean Tower 1 Bldg,

LVFYU Z%^ 4($9(@('/-%< 4@TI e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESUSMUGGGB(=] kSS KFN ESOFMGUGG7:(/6] %='-t($$.s)%^-9/'.9(/6()@T$,:

1($/#$ 7(56% J/)%- 05%).] 73(^() 89/''/)5 Services Co., Ltd.

77/38 Sinn Sathorn Tower, 12th Floor,

e3&)5@9,)C&3/ 4,(@I e6,)5.,)-(/I e6,)5-(3)I ;()5<,< LFSFF?%6] kSS KFN EPPFMLFUOB(=] kSS KFN EPPFMLLFR7:(/6] %3(^().9s-(:(3.T$,T.92%C-/.%] M

1($/#$ A).%3)(./,)(6 J/)%- K1AJN05%).] 7(-.%3) H(3/./:% K?9(/6()@N J.@TPLUFYR 4(:( AQ 4,(@I e6&(*)(:.9(/I ;()5<,< LFLLF?%6] kSS KFN EEPFMFLLFB(=] kSS KFN EEPFMFULF7:(/6] %:6-9/'sC,=L(M)%.T)%.T.92%C-/.%] ^^ T'/6-9/'T$,:

1Xg J/)%- 8XZ ;DX 05%).] J%, H(3/./:% 05%)$/%- Co., Ltd.

92/21, 10th Floor, Sathorn Thani Bldg. 2,

Z,3.9 8(.9,3) 4,(@I 8/6,:I ;()53(<I ;()5<,< LFRFF?%6] kSS KFN ESOSMVEEEB(=] kSS KFN ESOSMVEEO7:(/6] $%).%3s6%,:(3/./:%T$,:2%C-/.%] ^^ T'@d6/)%-T$,:

1H`! J/)% 05%).] 1; 05%)$/%- +,TI J.@TOFVLYLS 8&<9&:>/. 4@TI ;()5j(<I 13(<(),)5I ;()5<,< LFESF?%6] kSS KFN EVPVMGPVVB(=] kSS KFN EVPVMSLPP7:(/6] ($%s'CT$,T.92%C-/.%] ^^ T':,6/)%T$,:

4%%" 89/''/)5 05%).] e%33* B3%/59. K?9(/6()@N Limited

3rd Floor, Ocean Tower 1 Building,

LVFYU Z%^ 4($9(@('/-%< 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN ESUSMUGGGB(=] kSS KFN ESOFMGUGG7:(/6] -,:</(.T@s<%33*6,5/-./$-T$,:2%C-/.%] ^^ T<%33*6,5/-./$-T$,:

4%5/,)(6 +,).(/)%3 J/)%- K4+JN05%).] Z5,^ D,$< +,TI J.@TLEV 1()j(.9()/ ;&/6@/)5I 4($9(@('/-%< 4,(@I Chongnonsee, Yannawa,

;()5<,< LFLEF?%6] kSS KFN EEGRMOVOVB(=] kSS KFN EEGSMLRER7:(/6] M2%C-/.%] ^^ T3$653,&'T$,:

88 Costs of Doing Business in Thailand

4%5/,)(6 7='3%-- J/)% 05%).] +,66*%3 89/''/)5 K?9(/6()@N [email protected] o,,3I EFU 2/3%6%-- 4,(@I J&:'/)/I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN ESRLMRPRUB(=] kSS KFN ESRLMRPSO7:(/6] (@:/)s$,66*%3.9(/T$,:2%C-/.%] M

4/$<:%3- J/)/% [:CD 05%).] Z5,^ D,$< 05%)$* Co., Ltd.

LEV 1()j(.9()/ ;&/6@/)5I 4($9(@('/-%< 4,(@I +9,)5),)-%%I n())(^(I ;()5<,< LFLEF?%6] kSS KFN EEGSMLRRGB(=] kSS KFN EEGSMLRRU7:(/6] @C$,)>%).)s)5,^9,$<T$,T.92%C-/.%] ^^ T3/$<:%3-T$,:

4,:(> 05%).] ;(3^/6 K?9(/6()@N [email protected] B6,,3I a D,&-% 8(.9,3) ;&/6@/)5I LL 8,&.9 8(.9,3) 4,(@I 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN ESVGMLGFGB(=] kSS KFN ESVGMLUVV7:(/6] %=',3.sC(3^/6.9(/T$,:2%C-/.%] M

8(":&3 05%).] ?9,3%-%) ?9(/ 05%)$/%- 1&C6/$ Co., Ltd.

ESYESMEV !3(<(3) ;[email protected] B6,,3I 8,/ +9/@6,:I 16,%)$9/. 4@TI J&:'/)%%I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERFMFRSGB(=] kSS KFN EEROMGPGV7:(/6] ..(s.9,3%-%)T.9T$,:2%C-/.%] ^^ T.9,3%)-%)T.9T$,:

8(:&@%3( 89/''/)5 J/)% J.@T05%).] ?3()-',3. ` B3%/59. B,3^(3@/)5 AZ?J +,TI J.@T K8!+N[6,C(6 +,).(/)%3 +,TI J.@T K+!+NG.9 B6,,3I [3%%) ?,^%3I OSRSYEVMEUI 4(:( P 4@TI e6,)5.,)I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EOSVMOVPVB(=] kSS KFN EOSVMOVPF7:(/6] /)",s.3("#$%T$,T.92%C-/.%] ^^ T-(:&@%3(T$,:

8%)(.,3 J/)%- 05%).] 010+ 89/''/)5 05%)$/%- J.@TEO3@ B6,,3I ?/:%- 8W&(3% ;&/6@/)5I EPS 8&<9&:>/. 4@TI e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EEREMLFFFB(=] kSS KFN EEREMLFEE7:(/6] $9(3,%)</js('($T.92%C-/.%] ^^ T-%)(.,36/)%-T$,:

8%*()5 89/''/)5 +,TI J.@T05%).] ?9,3%-%) ?9(/ 05%)$/%- 1&C6/$ +,TI J.@TESYESMEV !3(<(3) ;&/6@/)5I U.9 B6,,3I 8,/ +9/@6,:I 16,%)$9/. 4@TI J&:'/)%%I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERFMFRSGB(=] kSS KFN EEROMGPGV7:(/6] ..(s.9,3%-%)T$,:2%C-/.%] M

8e4 4%'3%-%).(./>%] 8/),<,3 H%3$9(). H(3/)% K?9(/6()@N +,TI J.@T92/21, 10th Floor, Sathorn Thani Building 2,

Z,3.9 8(.9,3) 4@TI 8/6,:I ;()53(<I ;()5<,< LFRFF?%6] kSS KFN ESOSMVEGGB(=] kSS KFN ESOSMVOFFML7:(/6] $%).%3s-/),<,3T$,T.92%C-/.%] ^^ T-/),<,3T$,T<3

8.(3 89/''/)5 05%).] ?9,3%-%) ?9(/ 05%)$/%- 1&C6/$ +,T J.@T ESYESMEV !3(<(3) ;&/6@/)5I U.9 B6,,3I 8,/ +9/@6,:I 16,%)$9/. 4@TI J&:'/)%%I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERFMFRSGB(=] kSS KFN EEROMGPGV7:(/6] ..(s.9,3%-%).T.9T$,:2%C-/.%] ^^ T-.(3-9/''/)5T$,:

8.%(:%3- B%%@%3-9/'-05%).] ;%) J/)% 05%)$/%- K?9(/6()@N J.@T14th Floor, Sethiwa Tower, 139 Pan Road, Silom,

;()5<,< LFRFF?%6] kSS KFN EEOOMVVOOB(=] kSS KFN EEOVMEPPO7:(/6] 5%):C,=sC%)6/)%T$,T.92%C-/.%] M

?HH J/)%- 05%).] +80 H(3/./:% J/:/.%@LR.9 B6,,3I 1()j(C9&: E ;6@5TILEV 8,&.9 8(.9,3) 4@TI ;()5<,< LFLEF?%6] kSS KFN EEUVMEOUUB(=] kSS KFN EEUVMEOVV7:(/6] .::M.3("#$s$-(T$,T.92%C-/.%] ^^ T.::6/)%-T$,:

?8e J/)% 05%).] Zne 89/''/)5 8%3>/$%- K?9(/6()@N Co., Ltd.

!$%() A)-&3()$% ;6@5TI GMLL.9 B6,,3I LSO 8&3(^,)5-% 4@TI ;()53(<I ;()5<,< LFRFF?%6] kSS KFN EESVMGGFFB(=] kSS KFN ESOPMERVU7:(/6] C<<t-(6%s-5T)*<6/)%T$,:2%C-/.%] ^^ T)*<6/)%T$,:

Costs of Doing Business in Thailand 89

?8 J/)%- 4%'3%-%).(./>%] ?8 J/)%- K?9(/6()@N Co., Ltd.

LFFFYG J/C%3.* 16(d(I LU.9 B6,,3I 8&<9&:>/. 8,/ RRI e6,)5.,) Z&(I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EVLPMVUGGB(=] kSS KFN EVLPMVUGU7:(/6] -(6%-sC<<M.-6/)%-T$,2%C-/.%] M

?(-:() !3/%). J/)% 05%).] ;%) J/)% 05%)$/%- K?9(/6()@N J.@T14th Floor, Sethiwan Tower, 139 Pan Road, Silom,

;()5<,< LFRFF?%6] kSS KFN EEOOMVVOOB(=] kSS KFN EEOVMEPPO7:(/6] 5%):C,=sC%)6/)%T$,T.92%C-/.%] ^^ T.(-:(),3/%).T$,T)d

?9,3%-%) 05%).] A88 ?9,3%-%) 05%)$/%- J.@TESYESMEV !3(<(3) ;&/6@/)5I U.9 B6,,3I 8,/ +9/@6,:I 16,%)$9/. 4@TI J&:'/)%%I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERFMFRSGB(=] kSS KFN EEROMGPGV7:(/6] /--s.9,3%-%)T$,:2%C-/.%] ^^ T.9,3%)-%)T$,:

?,%'"%3 A).%3)(./,)(6 05%).] ?9% ;()5<,< 89/''/)5 05%)$* J.@T23rd Floor, Ocean Tower I,

LVFYV Z%^ 4(.$9(@('/-%< 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EESLMOLRPB(=] kSS KFN EESLMEVGF7:(/6] C-(sC()5<,<-9/''/)5T$,T.92%C-/.%] M

?,*,"&j/ 05%).] e J/)% K?9(/6()@N J.@T11th Floor, Wall Street Tower Building,

OOYOFMOL 8&3(^,)5-% 4,(@I ;()5<,< LFRFF?%6] kSS KFN ESOEMVOEUB(=] kSS KFN EEOPMPRSG7:(/6] ."-C<Ls6,=/)",T$,T.92%C-/.%] ^^ T.,*,"&j/T$,Tj'

?3/&:'9 H(3/)% +(33/%3 05%).] 4(/)C,^ H(3/./:% K?9(/6()@N +,TI J.@T149 Galaxy Place Tower, 3/3 Floor, Nonsee Road,

+9,)5),)-%%I n())(^(I ;()5<,< LFLEF?%6] kSS KFN ESULMLSSFB(=] kSS KFN ESULMLURF7:(/6] 3(/)C,^Ls6,=/)",T$,T.9

?3,'/$(6 89/''/)5 05%).] ;%) J/)% 05%)$/%- K?9(/6()@N J.@T14th Floor, Sethiwan Tower, 139 Pan Road, Silom,

;()5<,< LFRFF?%6] kSS KFN EEOOMVVOOB(=] kSS KFN EEOVMEPPO7:(/6] 5%):C,=sC%)6/)%T$,T.92%C-/.%] ^^ T.3,'/$(6-9/''/)5T$,:

h)/[%(3 05%).] h)/.%@ ?9(/ 89/''/)5 +,3',3(./,) Limited

LL.9 B6,,3I 06:( J/)< ;6@5TI ER +9/.6,: 4@TI 196,%)$9/.I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERPMUPFFB(=] kSS KFN EERRMLLRR7:(/6] -9/''/)5T(5%)$*s&)/.9(/T$,:2%C-/.%] M

h)/.9(/ J/)% 05%).] h)/.9(/ J/)% 1&C6/$ +,:'()* Limited

LL.9 B6,,3I 06:( J/)< ;6@5TI ER +9/.6,: 4@TI 196,%)$9/.I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERPMUPFFB(=] kSS KFN EERRMLLRR7:(/6] -9/''/)5T(5%)$*s&)/.9(/T$,:2%C-/.%] ^^ T&)/.9(/T$,:

h)/.%@ 03(C 89/''/)5 +,:'()* Kh08+N 05%).] h)/.%@ 03(C 05%)$/%- K?9(/6()@N [email protected] B6,,3I ?/:%- 8W&(3% ;6@5TEPS 8&<9&:>/. 4,(@I ;()5<,< LFLLF?%6] kSS KFN EEROMVUGFB(=] kSS KFN EERPMLEOR7:(/6] $&-.,:%3T->$sj-(Tj'T$,T.92%C-/.%] ^^ T&(-$T$,:T<^

Wallenius Wilheimsen Lines

05%).] ;(3^/6 K?9(/6()@N [email protected] B6,,3I a D,&-% 8(.9,3) ;6@5TI LL 8,&.9 8(.9,3) 4@TI 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN ESVGMLGFGB(=] kSS KFN ESVGMLUVV7:(/6] %=',3.sC(3^/6.9(/T$,:2%C-/.%] ^^ TE^56,C(6T$,:

2() D(/ J/)%- 4%'3%-%).(./>%] 2() D(/ J/)%- J.@TEL-. B6,,3I J&:'/)/ ?,^%3I LLSUYRS 4(:( AQ 4,(@I ?9&)5:(9(:%<I 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN ESVGMVPFFB(=] kSS KFN EEURMSOPF7:(/6] M2%C-/.%] ^^ T^()9(/T$,:T9<

2/6MD(>%) 05%).] ;(3^/6 K?9(/6()@N [email protected] B6,,3I a D,&-% 8(.9,3) ;&/6@/)5I LL 8,&.9 8(.9,3) 4@TI 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN ESVGMLGFGB(=] kSS KFN ESVGMLUVV7:(/6] %=',3.sC(3^/6.9(/T$,:2%C-/.%] M

n()5 H/)5 J/)% 05%).] 0-/() Z(>/5(./,) +,TI [email protected] B6,,3I ;()5<,< A)-&3()$% nT2T+T0 ;6@5I ER 8,&.9 8(.9,3) 4@TI ?9&)5:(9(:%<I 8(.9,3)I ;()5<,< LFRFF?%6] kSS KFN ESVGMEUUUB(=] kSS KFN ESVGMEUUF7:(/6] *:6C<<s()-9/'T$,:2%C-/.%] ^^ T*:6T$,:T.^

90 Costs of Doing Business in Thailand

n/ ?,)5 +,TI J.@T 05%).] H,66%3- ?3()-',3.(./,) Limited

11th Floor, Thai Wah Tower 1,

EL 8,&.9 8(.9,3) 4,(@I 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN EEURMFFRFB(=] kSS KFN EEURMFSPS7:(/6] :,66%3-M*.6s&.6T$,T.92%C-/.%] M

g/: 05%).] ?9(/ 8.(3 89/''/)5 +,TI J.@T14th Floor, Manorom Bldg.,

OORPYPSMPV 4(:( AQ 4,(@I ;()5<,< LFLLF?%6] kSS KFN ESVLMSRPPMROB(=] kSS KFN EEPGMUSOE7:(/6] M2%C-/.%] ^^ Td/:T$,T/6

SHIP CHARTERING & BROKERING SERVICES

BTDT ;%3.6/)5 K?9(/6()@N +,TI J.@T12th Floor, 75/28 Richmond Bldg.,

8&<9&:>/. ES 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EESLMUOFFB(=] kSS KFN EESLMUOFE7:(/6] $9(3.%3sC%3.6/)5T.9T$,:2%C-/.%] ^^ TC%3.6/)5T.9T$,:

B%(3)6%*- K?9(/6()@N J.@TESYOFMOL G.9 B6,,3I !3(<(3) ;&/6@/)5I 8,/ +9/@6,:I 16,%)$9/. 4@TI J&:'/)/I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EEROMSLSFB(=] kSS KFN EERPMSVGG7:(/6] M2%C-/.%] ^^ T"%(3)6%*-T$,:

Z5,^ D,$< 05%)$* +,TI J.@T8th Floor, Panjathani Tower,

LEV 4($9(@('/-%< 4,(@I +9,)5),)-%%I n())(^(I ;()5<,< LFLEF?%6] kSS KFN EEGSMLRRGB(=] kSS KFN EEGSMLRRU7:(/6] @CC3,<%3s)5,^9,$<T$,T.92%C-/.%] ^^ T)5,^9,$<T$,T.9

2047D!h8AZ[ ` XA8?4A;h?A!Z CENTERSCHEMICAL

ZTnTe ?3()-',3. 8%3>/$%- K?9(/6()@N +,TI J.@TH('.('9&. J,5/-./$- +%).%3EU H(C*( 4,(@I H('.('9&.I 4(*,)5 ELLRF?%6] kSS KFN OUSUMESPLB(=] kSS KFN OUSUMEVRP7:(/6] M2%C-/.%] M

COLD STORAGE

;()5<,< +,6@ 8.,3(5%LOVV H,, V ?9%'(3(< 4@TI 0:'&3 H&()5I 8(:&.'3(<(3) LFEVF?%6] kSS KFN EOUOMRSPLB(=] kSS KFN EOUOMRSPS7:(/6] M2%C-/.%] M

Thai Max Cold Storage

Wellgrow Industrial Estate

VUYO H,, E ;()5)(M?3(@ 4@TIeTH OSI 1/:'(I ;()5'(<,)5I +9($9,%)5-(, EPLUF?%6] kSS KFN OUREMERFPB(=] kSS KFN OUREMEPPS7:(/6] M2%C-/.%] M

GENERAL & BONDED WAREHOUSING/ DISTRIBUTION CENTERS

;()5',, A).%3)(./,)(6 8*-.%:- +,TI J.@T;()5',, A)@&-.3/(6 7-.(.%RGS H,, P 8,/ LOYLPI 1(.9()( L 4,(@I 193(%<-(I H&()5I 8(:&.'3(<(3) LFEUF?%6] kSS KFN EOEPMFVGFMRB(=] kSS KFN EVFGMPEUS7:(/6] C,'%3(.%sC/-$,T$,T.92%C-/.%] ^^ TC/-$,.9(/T$,:

Best Bonded Warehouse Co., Ltd.

1337 Moo4, Soi Watdan Somrongnua, Muang,

8(:&.'3(<(3) LFEVF?%6] kSS KFN EVRFMLROLB(=] kSS KFN EVRFMLROF7:(/6] M2%C-/.%] M

Costs of Doing Business in Thailand 91

Bonded Warehouse

;()5<,< 1,3.PPP ?(3&( 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EESGMOPFFB(=] kSS KFN EESGMPLFL7:(/6] M2%C-/.%] M

X(>/@m- X/-.3/C&./,) K?9(/6()@N J.@TVSYL H,, SI ?(6/)5$9()M;()5C&(.9,)5 4,(@I ;()53(<'(.()(I Z,.9(C&3/ LLLLF?%6] kSS KFN ERGRMFFLFB(=] kSS KFN ERGRMFFFU7:(/6] 6,5/-./$-s@(>/@-T$,T.92%C-/.%] M

J%, J,5/-./$- ` H,>/)5UEVYLO 4(:( O 4,(@I ;()5',)5'()5I n())(^(I;()5<,< LFRFF?%6] kSS KFN EEGRMFUFFB(=] kSS KFN EEGRMFUFL7:(/6] M2%C-/.%] ^^ T6%,53,&'T$,T.9

Z(>( Z(<,3) X/-.3/C&./,) +%).%3 +,TI J.@TRRYEF H,, LOI Z(>()(<,3) 7-.(.%I 19,6*,.9/) 4,(@I e6,)5 Z&%)5I e6,)5 J&()5I Pathumthani 12120

?%6] F EREGMEOSLB(=] F EGFGMLLPS7:(/6] M2%C-/.%] M

4,j()( X/-.3/C&./,) +%).%3 +,TI J.@T1/35 Moo 5, Rojana Road,

?(:C,6 e(3)9(3: hM?9(/I 0*&.9(*( LOELF?%6] kSS KFN OROOMFLPLB(=] kSS KFN OROOMFLPF7:(/6] M2%C-/.%] M

?9(/ A).%3:,@(6 8*-.%:- K?AH+!NPP H,, G 8&<9&:>/. LFRI 83/)(<(3/) 4,(@I ;()5)(I ;()5<,< LFESF?%6] kSS KFN EOGUMVREEB(=] kSS KFN EVPUMVSPS7:(/6] M2%C-/.%] M

h)/.%@ ?9(/ 2(3%9,&-% +,TI J.@TUFYE H,, RI 2%6653,^ A)@T 7-.TI ;()5)(M?3(@ 4@TI ;()5-(:(<I ;()5'(<,)5I +9($9,%)5-(, EPLUF?%6] kSS KFN OURVMFVRPB(=] kSS KFN OURVMFVSF7:(/6] 6,5/-./$-T:<.s&)/.9(/6T$,:2%C-/.%] ^^ T&)/.9(/T$,:

SERVICED WAREHOUSING (3PL)

I.L.S. Co., Ltd.

15th Floor, Room 1503,

;()5<,< ;&-/)%-- +%).%3 ;6@5TI EG 8&<9&:>/. SO 4@TI e6,)5.,) Z&(I 2(..()(I ;()5<,< LFLLF?%6] kSS KFN EVLPMEPLPB(=] kSS KFN EVLPMEPEP7:(/6] -(6%-/6-s"3%/59.)6,5/-./$-T$,:2%C-/.%] ^^ T/6-T$,T.9

AIR PORTS, TERMINALS, DEPOTS & CONTAINER YARDS

?9(/ 0/3',3.- [3,&)@ 8%3>/$%- +,TI J.@T K?0[8N171 Cargo Terminal 4,

;()5<,< A).%3)(./,)(6 0/3',3.I X,) H&()5I ;()5<,< LFELF?%6] kSS KFN ERORMRRSFB(=] kSS KFN ERORMOGPR7:(/6] M2%C-/.%] M

MARINE TERMINALS & PORTS

BANGKOK (CHAO PRAYA RIVER)

;()5<,< H,@%3) ?%3:/)(6 +,TI J.@TLEF H,, EI 8,/ 2(. e(%I ;()5 16(<,<I 193(-(:&.$9%@/I 8(:&.'3(<(3) LFEGF?%6] kSS KFN EPERMUGGGB(=] kSS KFN EPERMUVUS7:(/6] M2%C-/.%] M

1,3. 0&.9,3/.* ," ?9(/6()@PPP ?(3&( 4,(@I e6,)5.,%*I ;()5<,< LFLLF?%6] kSS KFN EESGMRESSB(=] kSS KFN EESGMROLU7:(/6] '(.,@5(s6,=/)",T$,T.92%C-/.%] ^^ T'(.T$,T.9

708?74Z 870;!04XLAEM CHABANG

7(-.%3) 8%( J(%: +9(C()5 ?%3:/)(6 K78+!NJ(%: +9(C()5 1,3. K;ON ?,,)5-&<96(I 83/3($9(I +9,)C&3/ EFEOF?%6] kSS KFN OUPGMLERRB(=] kSS KFN OUPGMFFUV7:(/6] M2%C-/.%] ^^ T%-$,T$,T.9

92 Costs of Doing Business in Thailand

LCB Container Terminal 1 Ltd.

J(%: +9(C()5 1,3. K;LN?,)5-&<96(I 83/3($9(I +9,)C&3/ EFEOF?%6] kSS KFN OUPGMLEFFB(=] kSS KFN OUPGMLELF7:(/6] M2%C-/.%] M

J(%: +9(C()5 1,3.?,,)5-&<96(I 83/3($9(I +9,)C&3/ EFEOF?%6] kSS KFN OUPFMGLSGB(=] kSS KFN OUGMFLPE7:(/6] M2%C-/.%] M

J(%: +9(C()5 A).%3)(./,)(6 ?%3:/)(6 +,TI J.@T KJ+A?NJ(%: +9(C()5 1,3. K;MRN?&)5-&<96(I 83/3($9(I +9,)C&3/ EFEOF?%6] kSS KFN OUPFMLFOFB(=] kSS KFN OUPFMLFEL7:(/6] :<.s6$/.T$,:2%C-/.%] ^^ T6$/.T$,:

TIPS Co., Ltd.

J(%: +9(C()5 1,3. K;MPN?&)5-&<96(I 83/3($9(I +9,)C&3/ EFEOF?%6] kSS KFN OUPGMLEGSB(=] kSS KFN OUPGMFLEL7:(/6] M2%C-/.%] ^^ T./'-T$,T.9

?9(/ J(%:$9(C()5 ?%3:/)(6 +,TI J.@TJ(%: +9(C()5 1,3. K0MENUU H,, OI ?&)5-&<96(I 83/3($9(I +9,)C&3/ EFEOF?%6] kSS KFN OUPGMFFEEB(=] kSS KFN OUPGMFFOL7:(/6] M2%C-/.%] M

MAP TA PHUT

?9(/ 13,-'%3/.* ?%3:/)(6 +,TI J.@T K?1?NLGGYE H,, OI H(C.('&@I H&()5I 4(*,)5 ELLRF?%6] kSS KFN OUSUMOOEVB(=] kSS KFN OUSUMOLVR7:(/6] M2%C-/.%] M

4(*,)5 ;&6< ?%3:/)(6 K4;?NAMV 4,(@I H('.('9&. A)@&-.3/(6 7-.(.%I Muang District, Rayong 21150

?%6] kSS KFN OUSUMVEPLB(=] kSS KFN OUSUMVEPO7:(/6] -%3>/$%s'3,.3C.T$,:2%C-/.%] ^^ T',3.3C.T$,:

4(*,)5 A).%3)(./,)(6 ?%3:/)(6 K?1ANEGG H,, R 8&<9&:>/. 4@TI +9%3)5),%)I H&()5I Rayong 21000

?%6] kSS KFN OUSLMLOOOB(=] M7:(/6] :(3<%./)5s.'/',3.T$,:2%C-/.%] ^^ T.'/',3.T$,:

SOUTHERN THAILAND

PHUKET

19&<%. 1,3. +9(,'9(*( ?%3:/)(6 A).%3)(./,)(6 Co., Ltd.

0&:(<(:I H&()5I 19&<%. UOFFF?%6] kSS KFN VSOGMLLVLB(=] kSS KFN VSOGMLLRV7:(/6] M2%C-/.%] M

PRACHUAP KIRI KHAN

13($9&C 1,3.SE H,, O H(%3&:'9&%)5I ;()5-('9()I 13($9&(' e/3/ e9() VVLPF?%6] kSS KFN OESGMLROSB(=] kSS KFN OESGMLESP7:(/6] M2%C-/.%] M

SONGKHLA

8,)5<96( 1,3. +9(,'9(*( ?%3:/)(6 A).%3)(./,)(6 Co., Ltd.

D&(<(,I 8/)59()(<,3)I 8,)5<96( GFEUF?%6] kSS KFN VPOOMLFVOB(=] kSS KFN VPOOMLLGG7:(/6] M2%C-/.%] M

Inland Container

X%',.- K+B8Y+n-NBANG NA TRAD

Sintanachote Co., Ltd.

PG H,, GI 8,/ J(d(6I 83/)(<(3/) 4,(@I ;()5)(I ;()5<,< LFESF?%6] kSS KFN EOGGMLLREB(=] kSS KFN EOGUMGVOF7:(/6] M2%C-/.%] M

Costs of Doing Business in Thailand 93

LAT KRABANG

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?9(/ D()j/) J,5/-./$- +,TI J.@TOOYP H,, LI +9(,<9&) ?(9() 4@TI e6,)5 OI 13(>%.I J(. e3(C()5I ;()5<,< LFREF?%6] kSS KFN EVOVMGPFFB(=] kSS KFN EVOVMGPOV7:(/6] M2%C-/.%] M

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SAMUTSAKORN

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Other ServicesCARGO INSURANCE

0!Z ?9(/6()@18th Floor, Siam Tower Bldg.

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0>/>( A)-&3()$% K?9(/6()@N +,TI J.@TLGFU 0>/>( ;&/6@/)5I Z%^ 1%.$9C&3/ 4,(@I ;()5<,< LFOEF?%6] kSS KFN EOLUMUOLUB(=] kSS KFN EOLUMURRF7:(/6] M2%C-/.%] ^^ T(>/>(M.9(/T$,:

e(^(-(</MX,^( 05%)$* J.@T14th Floor, Wall Street Tower Building,

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4,*(6 ` 8&) 066/()$%EP.9 B6,,3I [3()@ 0:(3/) ?,^%3I LRRF Z%^ 1%.$9C&3/ 4,(@I H(<<(-()< 4(.$9.%>/I ;()5<,< LFOFL?%6] kSS KFN EEFVMFESSB(=] kSS KFN EEFVMFRVR7:(/6] M2%C-/.%] M

SURVEYORS

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Bell Surveys Limited

5th Floor, Modern Town Bldg.

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Bureau Veritas

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8[8 K?9(/6()@N J.@T100 Nanlinchee Rd., Chongnonsi, Yannawa,

;()5<,< LFLEF?%6] kSS KFN ESVUMLULOB(=] kSS KFN ESVUMLRPO7:(/6] M2%C-/.%] M

94 Costs of Doing Business in Thailand

LEGAL

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?/66%<% ` [/CC/)-?/66%<% ` [/CC/)- ;&/6@/)5SPYL 8,/ ?,)-,)I 16,%)$9/. 4,(@I J&:'/)/I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERPMESPFB(=] kSS KFN EERPMPOFE7:(/6] M2%C-/.%] ^^ T./66%<%()@5/CC/)-T$,T.9

SECURITY

1/)<%3.,) K?9(/6()@N [email protected] B6,,3 8(3(-/) ;&/6@/)5I LP 8&3(-(< 4,(@I;()5<,< LFRFF?%6] kSS KFN EEOSMUUOLB(=] kSS KFN EEOSMFEPG7:(/6] 3/$9(3@T5,--s$/M'/)<%3.,)T$,:2%C-/.%] ^^ T$/'/)<%3.,)5T$,:

IT

Tiffa EDI Services Co., Ltd.

3388/78 Sirinrat Building

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GOVERNMENT

` !?D74 088!+A0?A!Z8GOVERNMENT

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EDUCATIONAL INSTITUTES

Merchant Maritime Institute

S.9 B6,,3I 13(j(@9/',<M4(:C9(/C(:/ ;6@5TI +9&6(6,)5<,3) h)/>%3-/.*I 19*(.9(/ 4@TI ;()5<,< LFOOF?%6] kSS KFN EELUMVPPFMRFB(=] kSS KFN EELPMEPLV7:(/6] M2%C-/.%] ^^ T.3/T$9&6(T($T.9

Costs of Doing Business in Thailand 95

ASSOCIATIONS

?9% ;()5<,< 89/',^)%3- ()@ 05%).- 0--,$/(./,)Boonmitr Bldg., 12th Floor, 138 Silom Rd.,

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?9% ?9(/ Z(./,)(6 89/''%3-m +,&)$/6 K?Z8+NLLSUYGV J&:'/)/ ?,^%3IOE)@ B6,,3I 4(:( P 4@TI ?9&)5:(9(:%<I 8(.9,3)I ;()5<,< LFLEF?%6] kSS KFN ESVGMVRRRB(=] kSS KFN ESVGMVRFF7:(/6] .)-$s.)-$T$,: 2%C-/.%] ^^ T.)-$T$,:

?9(/ 0/3"3%/59. B,3^(3@%3- 0--,$/(./,)UVP 16,%)$9/. 4,(@I J&:'/)/I 1(.9&:^()I ;()5<,< LFOOF?%6] kSS KFN EERPMRVUFB(=] kSS KFN EERPMRVUP7:(/6] .("(s.("(.9(/T,352%C-/.%] ^^ T.("(.9(/T,35

Thai International Container

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?9(/ A).%3)(./,)(6 B3%/59. B,3^(3@%3- 0--,$/(./,) K?ABB0N22nd Floor, Sirinrat Building,

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