Thailand – Tax Documents Required for Long-Term Visa Extensions

What has changed

Effective July 6, 2015, Thailand’s One Stop Service Center (OSSC) has announced new regulations which require that personal income tax documents be supplied when applying for new or renewed long-term visa extensions.

In the past, a new employee could apply for a work permit and a long-term visa extension at the same time at the One Stop Service Center. Under the new regulations, even if the employee has obtained the work permit at the OSSC, the employee must wait until he/she has first paid their monthly salary withholding tax. This new regulation aims to address previous fraudulent filings.

This change is not applicable to Board of Investment companies.

Who is affected?
What to expect

  • Foreigners applying for a new or renewed long-term visa extension

Long term visa extensions will no longer be issued at the same time as the work permit. In order to request a long term visa extension applicants must wait to provide evidence of tax payment. The cycle for filing monthly salary withholding tax falls on the 7th of the following month. Once the employee obtains a work permit they must wait to apply for a long-term visa extension until after the 7th of the following month or until the company pays the tax and is able to submit the official certified copy of the tax payment to support the visa application.

Furthermore, when filing for an initial long-term visa extension (new employee) or a visa extension renewal (existing employee), in addition to the monthly salary withholding tax of that applicant, authorities now require evidence of monthly salary withholding tax for ALL foreign national employees who hold work permits issued under that company, regardless of the work permit type.

The personal income tax documents required for the visa extension request can be as follows:

  •  Official certified copy of the form (PND1 form) and tax receipt for monthly salary withholding for the latest month if the employee is on the local payroll in Thailand.

or

  • Official certified copy of the form (PND 93 form) and tax receipt for self-paid income tax on the declared salary, if the employee receives income outside of Thailand. The tax payment must be calculated starting from January 1, 2015 until the month that the visa renewal application is filed plus another six (6) months in advance.

It is also required that the Director of the company sign the designated form confirming the number of foreign national employees in the company.  The designated form can be collected at the OSSC and must be submitted on each occasion at the OSSC.

What you need to do
Planning ahead

  • In order to avoid last minute problems for visa renewals, companies in Thailand are urged to ensure that their foreign employees are compliant with all Thai tax and social security requirements.
  • Contact your Emigra Worldwide attorney or representative for further details on how these updates may impact you or your client.

The information above was provided by Emigra Worldwide, our global network partners, and relevant government authorities. The information herein is for general purposes only and not intended as advice for a particular matter. If you have any questions, please do not hesitate to contact the global immigration professional with whom you work.

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