Thai authorities to require 2016 tax form for visa extensions beginning in February

IMPACT – MEDIUM

What is the change? Non-Board of Investment visa sponsors will be required to use the 2016 version of the Personal Income Tax Return (PND 91) when applying for visa extensions beginning Feb. 1. The 2016 version of the PND 91 will not be required for work permit extensions until April 1.

What does the change mean? The 2015 version of the PND 91 form will continue to be accepted as supporting documentation for visa extensions through Jan. 31 and for work permit applications through March 31. After those dates, however, applications will be rejected if the proper form is not included.

• Implementation time frame: The change will take effect Feb. 1 for visa extensions and April 1 for work permit extensions.
• Visas/permits affected: Long-term visa extensions; work permit extensions.
• Who is affected: Non-BOI companies that are sponsoring foreign nationals on visa or work permit 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 or work permit 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 and work permit extension applications.

In the past, the previous year’s PND 91 has been accepted for both visa and work permit extensions through March 31, the end of the tax-filing period. This year, however, Thai authorities will begin requiring the 2016 PND 91 for visa extensions filed on or after Feb. 1. The date for work permit extensions has not changed, however, and the 2016 PND 91 will be accepted through March 31.

BAL Analysis: Those planning on visa extensions on or after Feb. 1 should take note of the change and should be sure they have the proper tax form. It may be necessary to file taxes earlier than normal in order to meet the new deadline for using the 2016 tax return form.

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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