Rules and Regulations

1. Type of securities allowed for offshore investment is based upon the regulation specified by SEC.
   Currently, CGSI provides foreign securities trading service for only securities listed in foreign securities exchange.
2. Rules and regulations for trading offshore
   1. Cash for investment must not be borrowed.
   2. Prior to hedge with any commercial bank, you shall notify the company.
   3. A joint account or an account for a group of person is not allowed for investment in offshore securities.
   4. Share transfer to other brokers in overseas is not permitted, however, share transfer can be made from other brokers in overseas or between Thai brokers.

Tax on Profit Gaining from Offshore Investment

According to Revenue Code Section 41 Clause 2, a person, residing in Thailand during the income tax year and bringing assessable income into Thailand during the same tax year, must pay personal income tax in Thailand.

you have all responsibilities to report tax if transferring money back to Thailand and also gain profit including dividend. All profits and dividends are considered as capital gain and they have to be combined together with yearly personal income. You have to report tax to the revenue department in order to pay it at your progressive tax rate.