Sometimes, foreigners find it confusing on how to differentiate the visa expiration date from visa validity. Today, we discuss about the meaning of visa expiration date and how is it different from the validity of visa.

Visa expiration date is shown on the visa and it generally means that the visa is valid. Depending on the foreigner’s nationality, visas can be issued for any number of entries, from as little as one entry to as many as multiple or unlimited entries, for the same purpose of travel. When the visa is issued from multiple entries, it can be used from the date it is issued until the date it expires, for the same purpose of traveling.

On the other hand, visa validity is the time period from the visa issuance date to visa expiration date as shown on the visa. For example, if you are a foreigner who travels frequently as a tourist with a multiple entry visa, you do not have to apply for a new visa each time you want to travel to Thailand. The visa validity is the length of time you are permitted to travel to a port-of-entry in Thailand to request permission of the immigration officer to permit you to enter Thailand. However, the visa does not guarantee entry to Thailand. Each time you arrive at the port-of-entry like at Suvarnabhumi airport, an immigration officer decides whether to allow you to enter and how long you can stay. Note that only the immigration officer has the authority to permit you to enter Thailand.

Eventually, the visa expiration date should not be confused with the authorized length of your stay (permit of stay) in Thailand, given to you by the immigration officer at port-of-entry. The visa expiration date has nothing to do with your permit of stay in Thailand for any given visit.

As the Thailand Visa and Immigration rules and governing laws tend to change from time to time, it is better to seek the help of English speaking Thai Visa Experts. For your visa application needs, contact MSNA for further assistance.

The Thai Revenue Department has recently enhanced tax benefits for taxpayers who contribute to provident funds.

Previously, the employees’ income or benefits received upon the termination of their employment due to death, disability, or retirement was tax exempted. The new tax benefit eliminates the retirement requirement whereas if an employment is terminated before an employee turns 55 years old, his/her income or benefits received upon such termination is still exempted on the conditions that such income or benefits remain in the fund until the death or disability of the employee or the employee reaches 55 years of age.

The implementation of tax benefit aims to encourage long-term savings for the provident fund members. When the members have retired or left their job according to the law, any payment or benefits received upon such retirement or employment termination is tax exempted. This will improve the quality of life and promote the equality between members of provident funds and the government pension funds.

Need help on Thai taxes? Contact English speaking accountants and tax experts of MSNA.

A taxpayer who made charitable donations other than to support educational projects may be entitled to a deduction. Such qualified charitable donation must be made to one of the following institutions:

1. Temples
2. Public hospitals
3. Thai Red Cross Society
4. Public or private educational institutions
5. Government agencies (such as for the donation to the nation’s natural disaster victims)
6. Charitable institutions, government employee welfare or funds, etc. as prescribed by the Ministry of Finance

The qualified amount is:

1. The actual amount you donated;
2. The maximum amount is 10% of the amount after deducting allowances and contribution to educational projects.

Need help in filing your Personal Income Tax in Thailand? Contact MSNA for consultation.

There are a few changes being made to the tax laws in 2012, notably the Personal Income Tax rule for married couples.

Previously, Sections 57 Ter and 57 Quinque of the Revenue Code stipulated that if your marriage existed throughout the tax year, you and your spouse must file a joint tax return with the opinion that a wife may select to file her employment income, Section 40(1) income, separately.

However, on 4 July 2012, the Constitutional Court ruled that Sections 57 Ter and 57 Quinque of the Revenue Code are in breach of the constitution. Consequently, those two sections are no longer applicable. Hence, the government passed an Emergency Act to change the rules for married couples as follows:

1. You and your spouse can file a tax return jointly as before, for all types of income or
2. You and your spouse can file a tax return jointly, however either you or your spouse may select to file income from employment (Section 40 (1)) separately from the joint income by using PND.91 tax form or
3. You and your spouse can file separate tax returns for all types of income received and pay personal income tax separately. In the case where certain income cannot be clearly identified as yours or your spouse’s, the following rules shall apply:

• Sections 40(2) – 40(7) income must be proportioned equally between you and your spouse.
• Section 40(8) income can be proportioned equally or as agreed between you and your spouse. When you and your spouse agree on a proportion, you must notify the tax officer and pay income tax on that amount accordingly.

Note: If you and your spouse choose to file tax return jointly as in a) or b), you and your spouse are responsible for any tax payable incurred together. On the other hand, if you and your spouse choose to file tax return separately, each of you is responsible for any tax incurred separately as well.

Contact MSNA for preparation and filing of personal income tax returns in Thailand.

The Board of Investment of Thailand has approved a 2 more year permission for 101 promoted companies to employ foreign unskilled labor.

Under the relief measure on foreign unskilled labor employment, the BOI permits 101 promoted companies to continue hiring foreign unskilled laborers until December 31, 2014. However, these 101 companies are required to propose a concrete plan to gradually reduce the number of foreign unskilled workers to BOI within February 28, 2013. During the extended period, they must implement a plan to reduce the number of foreign unskilled workers by 25% every 6 months until no foreign unskilled labor is hired by January 1, 2015. Any of these 101 companies that fail to implement the plan as proposed will have their corporate tax exemption terminated.

Inquire now with MSNA about Thailand BOI promotion and other options in doing business in Thailand.

Part of Thailand social security benefits is that if an insured person has sustained injury or has been ill, he shall be entitled to be admitted for medical treatment at the hospital of his choice according to the Certified Entitlements Card or at an affiliated hospital without bearing any cost and shall be entitled to compensation benefit at half of the receiving wage according to the actual number of days of leave not exceeding 90 days or 180 days in a year for loss of income in the course of medical treatment at the recommendations of the attending physician.

In case of chronic sickness, the insured person shall be entitled to compensation for loss of income for not exceeding 365 days.

To receive medical treatment and compensation, the following requirements must be presented:

1. Certified Entitlement Card and Citizenship Identity Card or passport is required when applying for medical treatment from the hospital;
2. When applying for compensation payment to the loss of income, the insured person is required to present the Application for Compensation Benefit Form (Sor Por Sor. 2-01 Form); the medical certificate, a certificate from the employer and a copy of the bank account, particularly the copy of the first page on which the name of account and account number are shown (in the case of receiving compensation payment through the Bank).

Contact MSNA for your Thailand Social Security questions and payroll needs.

According to Section 4 quarter of the Thai Revenue Code, NOT all foreigners are required to obtain a Tax Clearance Certificate in Thailand. Those who are not required to apply for a Tax Clearance Certificate are as follows:

1. A foreigner traveling across Thailand, or entering or residing in Thailand for a period or period aggregating not more than 90 days in a tax year without earning assessable income;

2. A foreigner as prescribed by the Director-General with the Minister’s approval;

3. A foreigner departing Thailand except for the 3 cases described as required to obtain Tax Clearance Certificate

Contact MSNA for your accounting, tax and other business needs.

Thailand is working out a new investment promotion strategy which will focus on industrial restructuring toward knowledge-based or high-technology industries.

Five seminars have been prepared to offer opportunities for business operators across the country to express their opinions. Suggestions and recommendations offered at the seminars will be included in the proposal on the new investment promotion strategy to be presented to the Board of Investment’s board meeting. The new investment promotion policy under this new strategy is likely to be implemented in June 2013 and is believed to push for the development of Thailand as a leading production base I the world.

It is expected that BOI would place more emphasis on investment which promoted a good balance between economic growth and social and environmental development, as well as a balance between agricultural, industrial and service sectors. This includes the industries in which Thailand has good potential, such as those involved with food processing, rubber products, health care and creative industries. Other industries to receive greater attention are those related to future global trends, such as alternative energy, biotechnology and high-value-added services.

While basic incentives will be minimized, BOI will offer additional incentives for companies that have more investment in research and development, human resource training and environmental protection. It will also adjust investment rules and regulations on non-tax benefits and services to improve the business environment while encouraging Thai investors to invest more in other countries.

Interested in doing business in Thailand? ThaiLawyers can help you in business set up, work permit application and Thai visa extension. Contact now for further consultation.

A Tax Clearance Certificate is a certificate issued by the Director-General of the Thai Revenue Department or the Provincial Governor or the delegated authority to a foreigner who is leaving Thailand to indicate that he has already paid taxes or that he has provided a guarantor or securities as guarantee for tax liabilities and tax payable.

According to Section 4 quarter of the Revenue Code, a foreigner leaving Thailand shall apply for a Tax Clearance Certificate in the form prescribed by the Director-General within 15 days before leaving the country, whether or not there is any tax payable.

A foreigner leaving Thailand is required to file an application for Tax Clearance Certificate (Form P.1) and supporting documents if:

1) He is liable to payment of tax or tax arrears before leaving Thailand.

2) He has duty to file a tax return and pay tax on behalf of a company or juristic partnership incorporated under foreign laws and has been carrying on business in Thailand.

3) He has taxable income whether or not in Thailand from being a “public performer” in Thailand. (The word “public performer” means a drama, movie film, radio and television performer, singer, musician, professional sportsperson or performer of any kind of entertainment).

Departing Thailand? Consult with MSNA Tax Advisors to know if you are required to get a Tax Clearance Certificate.

Foreigners can be employed as journalists in Thailand provided that proper visa and work permit will be obtained so they can be allowed to work legally.

Usually, the required documents for the approval of temporary permit of stay within the Kingdom of a foreigner who works as a journalist with government authorization are as follows:

1. An application for extension of temporary stay (form Tor Mor 7) and two photos (2 inches)
2. Photocopies of passport and work permit
3. An acknowledgment letter from the Department of Information, Ministry of Foreign Affairs
4. A photocopy of press card
5. Latest personal income tax form (Por Ngor Dor 91) of the foreigner (if he/she has been working in the Kingdom)

For the approval of the work permit of a foreigner who works as a journalist in Thailand, the following documents are required:

1. An application for work permit (form Tor Thor 2) and three 3×4 cm photos (taken within the past six months)
2. A photocopy of passport with a valid visa
3. A letter of employment (form specified by Department of Labor)
4. A medical certificate stating the applicant is free from prohibited diseases (issued within the past six months)
5. An acknowledgement letter from the Department of Information, Ministry of Foreign Affairs
6. A photocopy of press card

As Immigration policies and work permit rules tend to change from time to time, it is advisable to seek legal assistance in obtaining a proper visa and work permit in Thailand. Consult with ThaiLawyers for Thai visa and work permit application.