Government fee receipts now required when submitting certified supporting tax documents for visa renewals
6 Nov 19
IMPACT – HIGH
What is the change? The Immigration Office at the One Stop Service Center (OSSC) and Immigration Bureau at Chaengwattana has announced new requirements for visa applicants.
What does the change mean? Employers submitting initial visa extension and visa renewal applications must submit original receipts from the relevant authorities, confirming that they have requested all supporting documents, paid all government fees and that the documents have been officially certified.
- Effective date: The change took effect Oct. 17.
- Documents affected: Certified corporate and tax documents required for submitting visa extension applications through OSSC and the Immigration Bureau at Chaengwattana.
- Who is affected: Companies filing visa extension applications through OSSC and the Immigration Bureau at Chaengwattana.
Background: Previously, original receipts showing payment of government fees were required to certify a company’s monthly salary withholding tax return (P.N.D.1). The change requires that companies submit the original receipts showing payment of government fees for certification of all the following supporting tax documents. Upon completion of the visa extension process, the immigration officers will return the original receipts to the company. The following documents require an original receipt:
- Company’s affidavit certified within the last six months by the Ministry of Commerce;
- List of company’s shareholders certified within the last six months by the Ministry of Commerce;
- Copy of the previous fiscal year-end audited financial statement, certified by the Ministry of Commerce or Revenue Department;
- Copy of form for submission of the previous fiscal year-end financial statement to the Ministry of Commerce (Sor.Bor.Chor. 3), certified by the Ministry of Commerce;
- Copy of the previous fiscal year-end corporate income tax return form (P.N.D.50), certified by the Revenue Department;
- Copy of the form and tax receipt of monthly salary withholding tax for all Thai and foreign employees (P.N.D. 1) for the most recent months, certified by the Revenue Department;
- Copy of the form and tax receipt of monthly value added tax return (Por. Por. 30) for the most recent months, certified by the Revenue Department;
- Copy of the form and tax receipt of monthly special business tax return (Por.Tor.40) for the most recent months, certified by the Revenue Department;
- Copy of the form and tax receipt of the applicant’s personal income tax return (P.N.D.91/90) for the previous calendar year, certified by the Revenue Department.
Analysis and Comments: Immigration authorities are requiring these original receipts of government fees to verify that the relevant authorities issued the certified documents. The rule does not impact companies that are filing visa applications under Board of Investment (BOI) or the Industrial Estate Authority of Thailand (IEAT) or the Department of Minerals and Fuels (DMF).
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