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Thailand SEZ · Border Special Economic Zones + CLMV+MY · 🇲🇲 Mae Sot SEZ (Tak) — Thailand × Myanmar

Thailand SEZ · Mae Sot SEZ (Tak) — Thailand × Myanmar 🇲🇲

Mae Sot SEZ (Tak) — Thailand × Myanmar 🇲🇲 — Border Special Economic Zone under NCPO Order 17/2558 + Royal Decree 591. Area 1,419 km² · 14 sub-districts (Mae Sot, Phop Phra, Mae Ramat) · Tak · adjacent to Mae Sot (TH) ↔ Myawaddy (MM) — 2nd Thai–Myanmar Friendship Bridge. Border trade THB 95 billion/yr (largest Thai land border). NYC Visa runs Feasibility → BOI SEZ App → Customs FZ → CLMV Labor Permit → Smart/Non-B Visa + WP end-to-end in 90–150 days.

ข้อมูลสำคัญ · Entity Panel
Reviewing authority
SEPO + BOI SEZ Unit + Tak Provincial OSS + Customs (Mae Sot)
Statutory basis
NCPO Order No. 17/2558 (2015) + No. 72/2558; Royal Decree (No. 591) B.E. 2558 (10% CIT × 10 yr in SEZ); Investment Promotion Act B.E. 2520; Customs Act B.E. 2560 — Free Zone; SEZ Labor Notification (B.E. 2559) — daily-permit CLMV workers
Border
Myanmar · Mae Sot (TH) ↔ Myawaddy (MM) — 2nd Thai–Myanmar Friendship Bridge
Tax stack
CIT 10% × 10 yr (RD 591) + BOI A3 +8 yr CIT + double deduction on transport/utility/installation + 25% infrastructure investment deduction
Land tenure
50-year leasehold + 49-yr renewal for BOI/SEZ promoted entities; foreigners can own under SEZ §16 (overrides FBA)
Labor policy
Unlimited CLMV daily-permit workers (MoU 2016); minimum wage THB 332/day (Tak SEZ rate)
Visa/WP
Smart Visa / Non-B + WP at SEZ OSS (Tak); daily-permit CLMV workers under §14 Alien Employment Act
Trade vol.
THB 95 billion/yr (largest Thai land border)

Unlimited Myanmar daily-permit labor + 10% CIT for 10 years — lowest manufacturing cost in Thailand — Thailand's largest land border with Myanmar. 400 km from Yangon via R3 highway. Garment OEM exports to EU/US under Myanmar's GSP. Bangkok–Yangon supply chain in 18 hours.

Stack: CIT 10% × 10 yr (RD 591) + BOI A3 +8 yr CIT + double deduction on transport/utility/installation + 25% infrastructure investment deduction. Duty regime: 0% import duty on raw materials/machinery (FZ + SEZ Notification); duty drawback on CLMV-origin inputs.

Land: 50-year leasehold + 49-yr renewal for BOI/SEZ promoted entities; foreigners can own under SEZ §16 (overrides FBA). Labor: Unlimited CLMV daily-permit workers (MoU 2016); minimum wage THB 332/day (Tak SEZ rate). Visa/WP: Smart Visa / Non-B + WP at SEZ OSS (Tak); daily-permit CLMV workers under §14 Alien Employment Act.

Our 8-stage workflow (typ. 90–150 days): (1) Pre-feasibility & site selection (2) BOI SEZ Promotion Application (F-PA-PP-01) (3) 50-yr land lease negotiation (4) Customs Free Zone licence (FZ-01) (5) CLMV cross-border worker MoU registration (6) Factory Act licence (Ror.Ngor.4) (7) Smart Visa/Non-B + WP at SEZ OSS (8) Tax ID + bonded warehouse + Commission inspection.

Target industries
Garment & Textiles
Agro-processing
Gems & Jewelry
Plastics
Logistics & Cross-border Trade
Furniture
Auto Parts
Infrastructure & Logistics
2nd Friendship Bridge (one-stop CIQ)
AH1/R3 East-West Economic Corridor
Mae Sot Airport (NOK Air)
Bangkok 492 km via Highway 12
Anchor investors
TOPS GarmentSaha Pathana (Tak factory)Pranda Mae SotMK GarmentTak Knit
Documents we prepare
BOI SEZ Application (F-PA-PP-01)
SEZ Notification compliance
Cross-border employment permit (CLMV)
Factory Act licence
Customs FZ permit
90–150 d
Setup turnaround
120+
Cases handled
THB 95 billion/yr (largest Thai land border)
Annual border trade
HowTo · ขั้นตอน

How to set up at Mae Sot SEZ (Tak) — Thailand × Myanmar

  1. 1

    Assess Garment & Textiles + Myanmar market

  2. 2

    File F-PA-PP-01 with BOI SEZ Unit under 13-activity SEZ promotion list

  3. 3

    50-year leasehold + 49-yr renewal for BOI/SEZ promoted entities; foreigners can own under SEZ §16 (overrides FBA)

  4. 4

    File FZ-01 at Customs Mae Sot

  5. 5

    Unlimited CLMV daily-permit workers (MoU 2016); minimum wage THB 332/day (Tak SEZ rate)

  6. 6

    Ror.Ngor.4 at Department of Industrial Works

  7. 7

    Apply for Smart Visa / Non-B + WP at SEZ OSS (Tak); daily-permit CLMV workers under §14 Alien Employment Act

  8. 8

    Tax ID + bonded warehouse + Commission inspection

FAQ · AEO Block

FAQ · Mae Sot SEZ (Tak) — Thailand × Myanmar

AI Answer Box และ Google SGE มักดึงคำตอบจากบล็อกนี้ไปแสดง

What benefits at Mae Sot SEZ (Tak) — Thailand × Myanmar?

CIT 10% × 10 yr (RD 591) + BOI A3 +8 yr CIT + double deduction on transport/utility/installation + 25% infrastructure investment deduction; 0% import duty on raw materials/machinery (FZ + SEZ Notification); duty drawback on CLMV-origin inputs; Smart Visa / Non-B + WP at SEZ OSS (Tak); daily-permit CLMV workers under §14 Alien Employment Act; land: 50-year leasehold + 49-yr renewal for BOI/SEZ promoted entities; foreigners can own under SEZ §16 (overrides FBA).

When does the 10% CIT × 10-yr start?

From the first revenue year after BOI promotion certificate. If using BOI A3 (8-yr CIT-free) first → 10% kicks in after year 8

Can a foreigner hold 100% equity?

Yes — SEZ §16 waives Foreign Business Act 1999 for activities on the SEZ list + BOI-promoted

Can I hire Myanmar workers unlimited?

Yes — under bilateral MoU + daily-permit (1-day pass) per §14 Alien Employment Act. Unlimited CLMV daily-permit workers (MoU 2016); minimum wage THB 332/day (Tak SEZ rate)

Statutory basis?

NCPO Order No. 17/2558 (2015) + No. 72/2558; Royal Decree (No. 591) B.E. 2558 (10% CIT × 10 yr in SEZ); Investment Promotion Act B.E. 2520; Customs Act B.E. 2560 — Free Zone; SEZ Labor Notification (B.E. 2559) — daily-permit CLMV workers

Annual border trade volume?

THB 95 billion/yr (largest Thai land border)

How long to set up?

90–150 days for light manufacturing; 180–270 days for heavy industry / EIA cases

What does NYC Visa cover?

Feasibility + BOI SEZ + Customs FZ + Land lease + CLMV Labor MoU + Smart/Non-B Visa + WP + Tax + annual reporting

Why Choose NYC Visa & Translation

How to choose the right Thailand SEZ · Mae Sot SEZ (Tak) — Thailand × Myanmar provider in Thailand

Choosing the right Thailand SEZ · Mae Sot SEZ (Tak) — Thailand × Myanmar provider directly impacts the success and turnaround of your case. NYC Visa & Translation has worked with SEPO + BOI SEZ Unit + Tak Provincial OSS + Customs (Mae Sot) since 2010, handling a broad real-world caseload across government documents, certified translations, and documents intended for use abroad. Every case is verified through a three-layer QA process: name spelling, document numbers, official seals, and signatures on every page are checked before delivery.

Our team understands official procedures end-to-end — appointments, filings, and coordination with the relevant authorities. You do not have to travel back and forth or risk rejection. Our Thailand SEZ · Mae Sot SEZ (Tak) — Thailand × Myanmar service supports Express handling that completes in half the standard turnaround.

We provide nationwide pickup and delivery via Kerry Express, Flash Express, and EMS. Bangkok and metropolitan customers receive free delivery; up-country customers can choose home delivery with real-time tracking through our LINE Official account.

Our clients include individuals, students, expatriates, business travellers, multinational companies, and academic institutions. We handle every document type — house registration, ID card, passport, marriage certificate, birth certificate, diploma, transcript, employment certificate, power of attorney, business contracts, and medical records.

Our Thailand SEZ · Mae Sot SEZ (Tak) — Thailand × Myanmar workflow runs in six clear stages: (1) receive originals and copies, (2) QA-audit the source for issues that would cause rejection, (3) translate through a native-speaker linguist, (4) certify with the authority required by the receiving country, (5) file and follow up at each government touchpoint, and (6) deliver plus retain a signed PDF you can re-download for five years. A single Case Officer owns your file end-to-end, eliminating hand-off errors that plague larger firms.

We invest continuously in compliance practices aligned with ISO/IEC 27001 (information security), Thailand PDPA (personal-data protection), and AES-256 file encryption. Every upload runs over TLS 1.3 only. Enterprise and law-firm clients can request an NDA before intake — our legal team signs same-day.

Beyond single-document work, we bundle end-to-end packages for clients preparing multiple certificates at once — e.g. a "moving abroad" bundle (house registration + birth + marriage + diploma + transcript with MFA + embassy) that reduces the number of trips and total lead time versus filing each item separately. Approval remains at the discretion of the receiving authority; contact our team for scope and fees.

What sets us apart is a 15-year direct working relationship with the destination authority — SEPO + BOI SEZ Unit + Tak Provincial OSS + Customs (Mae Sot) — so we anticipate regulation changes, format tweaks, and queue timing before they hit your case, and brief you in advance. Approval outcomes always remain at the sole discretion of the authority; what we control is document completeness, formatting and lodgement timing.

Glossary
Notarial Services Attorney
An attorney licensed by the Lawyers Council of Thailand to certify signatures and document copies.
MFA Legalization
Authentication by Thailand's Ministry of Foreign Affairs for documents to be used overseas.
Apostille
International authentication system under the Hague Convention. Thailand is not a member, so MFA legalization is used instead.
NAATI
Australia's national accreditation authority for translators — required for visa and employment applications in Australia.
Police Clearance
A certificate from the Royal Thai Police, required for visa and overseas employment applications.
Certified Translation
A translation certified to match the original, by an accredited translator or notary public.
Case Officer
A dedicated coordinator who owns your file across translation, certification, and government touchpoints.
Chain Legalization
The sequential chain: source authority → Thai MFA → destination embassy, required for the document to be enforceable abroad.
Sworn Translator
A court-sworn linguist authorised to self-certify translations in many European jurisdictions.
Certified True Copy
A copy certified by the document owner or a Notary Public to stand in for the original.
Pre-submission checklist
  • Original document is clean, unbroken, and legible
  • Name matches your passport exactly
  • All seals and signatures present on every page
  • Target language for certification specified
  • Destination country and receiving authority specified
  • Allow 5–7 business days for standard processing
  • Check document expiry — some countries accept only 3–6 months old
  • Prepare ID/passport copy for the person granting power of attorney
  • Arrange documents in the order required by the receiving authority
  • Have payment method and shipping address ready before intake

Mae Sot SEZ (Tak) — Thailand × Myanmar — what SEZ + BOI + Customs FZ benefits?

Mae Sot SEZ (Tak) — Thailand × Myanmar 🇲🇲 — Border Special Economic Zone under NCPO Order 17/2558 + Royal Decree 591. Area 1,419 km² · 14 sub-districts (Mae Sot, Phop Phra, Mae Ramat) · Tak · adjacent to Mae Sot (TH) ↔ Myawaddy (MM) — 2nd Thai–Myanmar Friendship Bridge. Border trade THB 95 billion/yr (largest Thai land border). NYC Visa runs Feasibility → BOI SEZ App → Customs FZ → CLMV Labor Permit → Smart/Non-B Visa + WP end-to-end in 90–150 days.

Tak Myanmar
Service Knowledge Base

Using translation, certification and visa services in your area

Answers for people searching for document translation, certification, notarial attorney services and visa support near them: which steps require you in person, which can be handled by an authorised representative or by courier, and how the Department of Consular Affairs (MFA) and Lawyers Council rules apply. Fees depend on document type and destination — please ask our staff by phone, LINE or email. (14+ search topics covered)

Is couriering original documents safe?

Use a tracked, signature-on-delivery service, scan every page before sending, and share the tracking number with our staff so it is recorded on your file. Completed documents are returned to your stated address with tracking as well.

Where can documents be handed over in Bangkok?

Our Lat Phrao 95 head office is the main point, and hand-overs at agreed BTS/MRT locations are possible for deliveries that do not require signing in person. Anything signed before a notarial services attorney must be scheduled at the office or a pre-agreed venue.

Do I have to visit an office in person?

Most translation and document-preparation work can start remotely from high-resolution scans, with originals sent later only where a step legally requires them — for example legalisation at the Department of Consular Affairs, which reviews originals or copies certified by the issuing authority. Steps where a signatory must appear before a notarial services attorney do require attendance, because identity is verified in person under the Lawyers Council of Thailand regulations. We tell you at intake which steps are remote and which are not.

Why was the same document accepted once and rejected later?

Because acceptance rules are set by the receiving institution, not by the translator. Some accept documents only within a stated validity window, some require Thai Ministry of Foreign Affairs legalisation before their own attestation, and some insist the translation be submitted together with the original. Confirm with the receiving party whether they need a certified translation, MFA legalisation, or embassy attestation, and how many copies, before work begins.

Can the whole matter be handled remotely from overseas?

Most translation and document-preparation work can be handled remotely from high-resolution scans, and originals are couriered only when a stage legally requires them. Steps where the signatory must appear before the certifying attorney — signature certification on a power of attorney, for example — cannot be done by e-mail, because identity verification in person is part of what makes the certificate acceptable to the receiving authority.

Do I have to come to your office in person if I live in another province?

For translation and document preparation, no. Send clear scans of every page by LINE or email, then courier the originals only when an original is required. Steps that require the signer to appear — such as a Thai notarial services attorney certifying your signature — must be done face to face, either at our office or at an agreed meeting point.

Can Thai documents be apostilled?

The Hague Apostille Convention does not take effect for Thailand until 28 February 2027 (instrument of accession deposited 30 June 2026). Until then, Thai documents used abroad follow the certified translation → MFA legalization → destination embassy endorsement route, according to the receiving institution's requirements.

Do prices differ by area?

Fees depend on document type, page count, language pair, destination and the certification steps required — not on where you live. Send photos of the documents and our staff will quote by phone, LINE or email.
Topics covered
จุดให้บริการ: ใกล้ BTS · ใกล้ MRT · ในห้าง · สำนักงานใหญ่ · จุดนัดรับเอกสาร
งานที่ทำได้ในพื้นที่: แปลเอกสาร · ทนายรับรองลายมือชื่อ · รับรองกงสุล · เตรียมเอกสารวีซ่า
การเดินทางและการมอบอำนาจ: มอบอำนาจ · ยื่นแทน · ส่งเอกสารทางไปรษณีย์ · walk-in · นัดหมาย
Official references

Need your documents reviewed or your case assessed? Ask our team by phone, LINE, or email. We reply during business hours (Mon–Fri 9:00–18:00, Sat 9:00–15:00, ICT).

Case preparation desk at our Bangkok office
Case preparation desk at our Bangkok officeFrom actual casework by the NYC Visa & Translation team
Service Playbook

On-the-ground representation at Thai authorities

Most document work still has to be filed in person. A local team reduces the number of trips and resolves counter-level requests on the spot when officials ask for extra paperwork.

Documents to prepare

  • Power of attorney with the duty stamps required by law
  • Certified copies of the grantor's ID or passport
  • Original documents to be filed or copied
  • Details of the receiving authority and the deadline

Step-by-step process

  1. 1. Assess the case and map the route Identify each authority, the order of visits and what must be presented at each.
  2. 2. Prepare the power of attorney Cover every authority involved so the document does not need reissuing.
  3. 3. Pre-check the file Verify completeness and formatting before travelling to avoid wasted trips.
  4. 4. File and report Submit, follow up, and report progress with proof of lodgement.
  5. 5. Deliver Return the completed documents by the agreed channel with backup copies.

Pitfalls and rejection causes

  • A power of attorney that omits an authority forces a full reissue cycle.
  • Some procedures require the applicant in person and do not accept representation.
  • Insufficient duty stamps invalidate the power of attorney.

Tips from our team

  • State your deadline up front so the sequence can be planned backwards.
  • Always prepare spare certified copies for offices that keep originals.
  • Batch several tasks into one round to shorten the overall timeline.

Prefer not to handle the queues yourself, or worried about a rejection? Send us photos of your documents for a free pre-check. We handle the full chain — obtaining certified copies, translation, certification and submission — and keep you updated at each step. Reach us on LINE, phone or email during business hours.

Route Comparison

Comparing ways to establish a presence in Thailand

A full company is not always required. Match the vehicle to the activity you will actually carry out.

RouteWhen to useCertifying authorityApprox. durationRejection risk
Representative officeOnly non-revenue activities such as sourcing and quality inspectionDepartment of Business DevelopmentVariable — generally faster than a full business licenceExceeding the permitted scope, such as issuing invoices, is a breach
Branch office of a foreign companyYou need to contract and earn revenue in Thailand under the parent entityDepartment of Business Development and the Revenue DepartmentHighly variable, as a Foreign Business Licence is usually requiredThe parent is directly liable for branch obligations, unlike a subsidiary
Thai limited company as a subsidiaryYou want a permanent structure, staff, and work permitsDepartment of Business Development, Revenue Department, Department of EmploymentRegistration is fast; the follow-on steps varySetting shareholding without checking work permit thresholds forces a later restructuring

Timelines above are practical estimates from live casework and can change with each authority's policy; confirm with the receiving authority before booking travel. If you would rather not test routes by trial and error, our advisers can assess which route fits your case.

Advisory Service

We do not just process documents — we advise you through the whole case

Our team has worked on cross-border documents, certified translation and government liaison for over 15 years. Most rejections we see are not caused by missing paperwork but by choosing the wrong route on day one, so we always start with a case assessment.

Route assessment

We look at your destination, purpose and deadline, then tell you which certification route applies — and which steps you can skip.

Pre-submission review

Name spelling, consistency across documents, document age and translation format are checked before anything reaches a counter.

Timeline planning

We sequence the steps around your appointment or travel date and flag bottlenecks in advance.

Rejection recovery

We read the refusal reasons, identify the underlying cause, and plan a resubmission that answers what the authority asked for.

Rather not learn by trial and error? Send your case details and document photos for a review — reach us on LINE, phone or email during business hours.

Practical Q&A

Practical questions · Near me / DIY / Required documents

Is there a service point near me?

Our main offices are Lat Phrao 95 (Bangkok), Khon Kaen and Udon Thani. We serve the whole country through scans and document courier, and can meet at city rail stations or malls. Ask our team by phone, LINE or email for the most convenient option.

Can I handle this myself?

Many steps can be done personally under the relevant authority's rules. What usually costs time is the wrong sequence, a translation format that does not match the requirement, or a source document version the recipient will not accept. Check the destination checklist before starting and ask us if anything is unclear.

Which documents should I prepare?

Generally the original document from the competent authority, the owner's ID or passport, a translation in the format the destination requires, and a power of attorney if someone acts for you. Details vary by service type — ask our team for a case-specific checklist.
Practical advice & cautions

Business licensing and BOI: advice and cautions

Before you start
  • Consider BOI when your activity is an eligible promoted activity

    A promotion certificate carries incentives and shareholding conditions that differ from an ordinary company. Compare minimum investment, technology and employment conditions per activity before committing.

  • Plan licences together with work permits for foreign executives

    Thai-to-foreign staff ratios and registered capital determine how many work permits you can obtain. Design the staffing structure early to avoid emergency capital increases.

  • Legalise parent-company documents through the full chain

    Affidavits, financial statements and powers of attorney usually need notarisation abroad, government or embassy authentication, then Thai translation and legalisation by the Legalization Division, Department of Consular Affairs.

  • Draft company objectives to cover, but not exceed, what you need

    Objectives registered with the Department of Business Development must cover the licensed activity. A mismatch forces an amendment of the affidavit first, typically costing weeks.

Common reasons documents get rejected
  • Foreign documents older than the accepted validity window

    Parent-company affidavits and powers of attorney often have a validity period from issue. A slow legalisation chain can expire them before filing, forcing a fresh set.

  • Filing before the premises can pass inspection

    Many licences involve a site visit. Filing without signage, floor plans or required sanitation results in a correction order and a new inspection date.

  • Using nominee Thai shareholders

    Holding shares on behalf of a foreigner without genuine investment breaches the Foreign Business Act, and the source of Thai shareholders' funds can be examined. We do not assist with such structures.

  • Ignoring post-approval reporting duties

    Most licences require periodic reporting, renewal or notification of changes. Missing these can lead to revocation even when the business operates normally.

Requirements differ by authority and destination country and can change. Confirm current conditions with the receiving authority, or ask our team by phone, LINE or email.

What people search for

Frequently searched topics about BOI and business licensing

BOI promotion privileges
Scope and conditions follow the Board of Investment's announcements for each promoted activity.
Company registration with DBD
Name reservation, memorandum filing and incorporation follow the Department of Business Development's procedure.
Registered capital and Thai staff ratios
Requirements tied to employing foreigners follow the rules in force with the supervising agency at filing time.
Foreign Business Licence
Activities in the schedules to the Foreign Business Act B.E. 2542 require a licence before operating.

These topics reflect the rules and practice of the relevant authorities and can change. Confirm with the receiving authority, or ask our team by phone, LINE or email.

Related services

What clients usually handle next

One document set often moves through several stages — translation, notarial certification, legalization and finally a visa filing. The links below follow that real sequence.

External authority references

Authority requirements change. Verify with the receiving authority before filing, or ask our team by phone, LINE or email.

Choosing a document translation provider in Thailand

Pick a translation provider by the destination, not by turnaround alone. If the file goes to the Thai Department of Consular Affairs or an embassy, the translator must know the format that office accepts, not just the meaning. Verify three things: the certifier is named and identifiable, the destination accepts that certification format, and names, dates and document numbers match the passport character for character.

How to evaluate a provider

  • The certifier is named and identifiableConsular offices and embassies check who certified the translation, not only the wording.
  • Knows the format the destination acceptsEach embassy differs: attached source copy, letterhead, or prior consular legalization.
  • Character-level verificationMismatched name spelling and dates against the passport is the most common rejection cause.
  • Owns corrections after rejectionSubmissions run on appointment dates; slow corrections cost the applicant the slot.
  • Documented custody of originalsSome civil registry documents are hard to reissue, so intake and return must be traceable.

Questions to ask before you commit

  1. Who will certify this translation, and will the certifier be named on the document?
  2. Does my destination require consular or embassy legalization afterwards?
  3. How many working days does it actually take, counted from a complete file?
  4. If the receiving authority rejects or asks for changes, do you correct it, and under what terms?
  5. How can I track status, and who physically holds the original documents?

Your options, and who each suits

OptionBest forWhat to know
Freelance translatorInformal use where no authority certification is requiredMany embassies will not accept an uncertified translation.
Translation agency with certificationVisa, study and civil registry filingsConfirm the agency also handles the legalization step if the destination requires it.
End-to-end provider (translate + legalize)Files with a fixed appointment deadlineAsk which steps are in-house and which are subcontracted.

FAQ on choosing a provider

Which translation service is recommended for embassy submissions?
Choose one that names the certifier on the translation, knows the exact format your embassy accepts, and verifies names and dates against the passport before certifying. Ask whether they also handle consular legalization so the file does not stall between two vendors.
Does a cheaper translation get rejected more often?
Rejection correlates with format and verification, not price. A translation is rejected when the certifier cannot be identified, the layout does not match the receiving office's requirement, or a name or date differs from the passport.

แหล่งอ้างอิงทางการ · Authoritative Sources

  1. NCPO Order No. 17/2558 (2015) — 10 Border SEZsSEZ establishment order
  2. Royal Decree (No. 591) B.E. 2558 — 10% CIT × 10 yrTax incentive decree
  3. Investment Promotion Act B.E. 2520 + SEZ activity list (13 groups)BOI SEZ overlay
  4. Customs Act B.E. 2560 (2017) — Free Zone ChapterCustoms FZ regime
  5. Alien Employment Act B.E. 2551 §14 — CLMV daily-permitCross-border labor
  6. TH-MM/LA/KH/MY Bilateral Worker MoUsBorder-trade labor framework
  7. Foreign Business Act B.E. 2542 §16 SEZ waiver100% foreign equity in SEZ