Thailand – Tax Requirements to Support Work Permit and Visa Extension

What has changed

(This alert was later updated on 1/26/17) Effective January 10, 2017, the Immigration Department of Thailand has imposed new deadlines for obtaining Personal Income Tax (PND 91 form for 2016) for Visa and Work Permit Extension purposes for employees under non-Board of Investment (Non-BOI) entities in Thailand. However, please note that the Employment Department has not changed their deadline.

Who is affected?

  • Non-BOI Companies in Thailand

What to expect

As per the Thai Revenue Code, the period for filing the Personal Income Tax Return (PND 31) for the year 2016 is between January 1 and March 31, 2017. Once the Personal Income Tax Return has been filed, the tax payer will receive an official receipt, the PND 91 form. A copy of the PND 91 form is required to be submitted for both work permit and visa extensions. Additionally, the PND 91 form must be certified for extensions.

Please note below that the Immigration Department has imposed a new deadline for obtaining the PND 91 form for 2016. However, the Employment Department has not changed their deadline:


2015 PND 91 Form…………………..Can be used until January 31, 2017

2016 PND 91 Form…………………..Required after January 31, 2017


2015 PND 91 Form…………………..Can be used until March 31, 2017

2016 PND 91 Form……………………Required after March 31, 2017

Employers applying for Work Permit and Visa extensions must ensure that their expatriate employees’ personal income taxes for the current year are fully paid and that they submit the required year’s Personal Income Tax PND 91 form for the employee depending on the renewal application submission timeline.

What you need to do
Planning ahead

  • Emigra Worldwide can review an applicant’s background and advise on the correct personal income tax document needed to support an extension.
  • Contact your Emigra Worldwide representative for further details on how these updates may impact you or your client.