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IMPACT – MEDIUM
What is the change? Thailand’s One-Stop Service Center has announced a new requirement for non-Board of Investment companies applying to renew foreign employees’ long-term visas.
What does the change mean? In addition to submitting official tax documents, employers must also submit original receipts showing that they paid for official certifications of such documents by the Department of Revenue.
Background: The One-Stop Service Center announced the additional requirement Tuesday, citing cases of fake certifications of tax documents as the reason for the new rule.
BAL Analysis: As BAL reported recently, Thai authorities are closely scrutinizing applications to renew long-term visas. The new requirement follows that policy and helps authorities ensure that companies are submitting proper tax documents and paying their taxes. While it initially seemed likely that only visa extensions submitted through the regular process would receive extra scrutiny, it now seems clear that, in the future, non-BOI companies using the One-Stop Service Center will be more closely monitored as well.
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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