Authorities push back deadline for switch to 2016 tax form

IMPACT – MEDIUM

What is the change? Thai authorities will permit non-Board of Investment visa sponsors to use 2015 Personal Income Tax Returns (PND 91s) as supporting documentation for visa extensions through March 31.

What does the change mean? Authorities had given the order that visa extension applicants would only be able to use their 2015 PND 91 through Jan. 31. They have reversed course, however, and 2015 versions of PND 91 will be accepted for visa extension applications through March 31. The 2016 tax forms must be used beginning April 1.

• Implementation time frame: Ongoing.
• Visas/permits affected: Long-term visa extensions.
• Who is affected: Non-BOI companies that are sponsoring foreign nationals on visa renewals.
• Impact on processing times: Renewals may be unnecessarily delayed if the wrong tax form is used.

Background: Thai authorities require sponsoring companies to provide the proper tax form when applying for visa renewals. The Thai revenue code requires that personal income taxes be filed between Jan. 1 and March 31. The PND 91 serves as a receipt for those who have filed taxes and must be included in visa extension applications.

Initially, Thai authorities said that for this year they would begin requiring the 2016 PND 91 for visa extensions filed on or after Feb. 1. However, they recently reversed course and announced that for visa extensions the 2015 PND 91 will be accepted through March 31.

BAL Analysis: The extension is welcome news for visa renewal applicants as they will not have to rush to submit taxes early in order to obtain a 2016 PND 91. Applicants should note that, as in past years, visa extension applications filed on or after April 1 must be accompanied by a 2016 PND 91.

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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