IMPACT – LOW 

What is the change? Thai authorities will no longer accept self-paid personal income tax (PND 93) forms as supporting documents for long-term visa applications or extensions.

What does the change mean? Foreign nationals seeking long-term visas must be on a local payroll; Thai authorities will only accept certified copies of monthly salary withholding tax (PND 1) forms.

  • Implementation time frame:The change took effect Sept. 5.
  • Visas/permits affected: Long-term visa applications, including extensions.
  • Who is affected: Foreign nationals applying for long-term visas, including extensions, who use self-paid personal income tax (PND 93) forms.
  • Next Step:Employers should be aware of the change and update any relevant company policies.

Background: Prior to the change, foreign employees who earned income from foreign sources were permitted to submit a PND 93 tax form when applying for a long-term visa or extension in Thailand. That is no longer an option. The new rule indicates that all visa applicants will need to be on a local payroll and include a PND 1 form with their visa application. Companies will be required to withhold taxes on a monthly basis and pay monthly social security contributions once the employee obtains a work permit booklet. The change will apply to all long-term visa applications, including those submitted at the One Stop Service Center.

BAL Analysis: Self-paid personal income tax forms will no longer be accepted as supporting documents for long-term visa applications. Companies with affected foreign nationals assigned in Thailand must ensure that their employees are on a local payroll to avoid the possibility of having their long-term visa applications rejected.

This alert has been provided by the BAL Global Practice group and our network provider located in Thailand. For additional information, please contact your BAL attorney.

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