Business Visas Now Undergo Scrutiny Regarding Tax Payments and Thai Staffing

Visith Pinpawong 17.03.2011 05:31

New regulations for new and renewal of non-immigrant "B" Business visas issued in Thailand by the Immigration Bureau of the Royal Thai Police make it much more difficult for foreigners to do business legally in Thailand; especially if the books of the company and the income of the foreigner are not properly documented and all taxes are not paid up to date.

Effective immediately, all business visa applications must provide proof that four Thai staff work at the company full time and pay into both the social security fund and insurance fund and those staff members must be present when Immigration comes to inspect.

Also, the company limited must update its company documents at the Department of Business Development in Chonburi within one month of submitting the business visa application. Both an original and a copy of the certified update must be submitted to Immigration.

The foreigner applying for a renewal of the business visa, regardless of its issuance in Thailand or out of Thailand at at Royal Thai Consulate, must also show proof of paying personal income tax in Thailand to the Thai government. This does not absolve him or her from declaring the income in their home country.

The new regulations mandate submission of original documents and updated proof by the Revenue Department showing the company limited income tax por ngor dor 50, and the year end and six-month taxes under por ngor dor 90 and por ngor dor 91 have been paid for every year and a certification from the Revenue Department must be attached to the business visa application.

Additionally Immigration also requires proof that the monthly taxes of the Thai company employing the visa applicant are paid up to date and a certification from the Revenue Department must be attached to the business visa application.

The por ngor dor 3 monthly income taxes must be paid for the three months prior to the application date and a certification from the Revenue Department must be attached to the business visa application.

The foreigners’ income tax por ngor dor 1 must be paid for the most recent year and a certification from the Revenue Department must be attached to the business visa application.

As always, the salary income tax for staff must be paid for the three months prior to the visa application submission and a certification from the Revenue Department must be attached to the business visa application.

Now applicants also have to show three months of payments to the workers' government insurance fund for at least four Thai staff and also the payments into the social security fund.

The withholding must be paid by the company and the staff for the three months prior to submitting the application and a certification from the Revenue Department must be attached to the business visa application.

The records must match showing both social security and insurance are being paid by and for the same four Thai staff. Four Thai staff is required for each foreigner working at the company.

Pictures of the outside of the business, the inside of the business and pictures with all Thai staff working (or at least the four used to get the visa).

An accurate map must be submitted identifying the business. Immigration Inspectors will go to the business to verify and often take their own photos of the staff present when they inspected and check to see if they are the same staff as in the pictures submitted with the business visa application.

American Managed PAPPA Co., Ltd. Law Office on Pattaya Thepprasit Road offers visa services as do many other agencies. It is best to use someone at the agency who speaks English.