DEJ-UDOM & ASSOCIATES Attorneys-at-law dejudomlaw

1. DEJ-UDOM & ASSOCIATESAttorneys-at-lawwww.dejudomlaw.com WELCOME

2. An Insider’s look at thaI immigration Recent Changes to Visa and Work Permit Procedures

3. Dej-Udom & Associates law firm • Corporate • Intellectual Property and Information Technology • Litigation • Immigration and Employment

4. Immigration & employment Our team of problem solvers!

5. An Insiders look at thaIimmigration • 6:00 a.m. ad hoc queue reservation system at Immigration Department

6. Immigration & Employmentservices • Visas • Non-Immigrant B (Business visa) • Non-Immigrant O (Dependent visa) • Retirement • Education • Tourist • Work Permits • Urgent Work Permit (UWP) • Regular • Board of Investment (BOI) privileges • Industrial Estates Authority of Thailand (IEAT) • One-Stop Service Center (OSSC)

7. OVERVIEW PROCESS to obtain work permit • To work in Thailand a foreigner must be sponsored by a qualified Thai company and is required to obtain: • Non-Immigrant B visa – granted by the overseas Thai Embassy/Consulate (Ministry of Foreign Affairs) • Work Permit - granted by Employment Department* Long Term Visa – granted by Immigration Department* • * Other Thai government agencies such as the BOI, IEAT and OSSC can also be involved with the process depending on the sponsoring company. • Remark: Foreigners are often confused by seemingly inconsistent rules and regulations imposed by different government departments.

8. VISA &WORK PERMIT SPONSORING ENTITYWhat are the important differences? Regular Company Applications processed through Employment Dept Visas processed through Immigration Dept. BOI, IEAT, Mineral & Fuel Special strict qualifications for foreign employees Right to use the One Stop Service Center (OSSC) for visa and work permit Special Company (Non-BOI, capital/total assets more than 30 million baht) Pre-Work permit approval by Employment Dept (1st time application) Right to use the OSSC for work permit & visa

9. OVERVIEW PROCESS to obtain work permit FIRST STEP Obtain Non-Immigrant B Visa at Thai Embassy or Consulate *Pre-work permit approval required at most embassies *Most embassies will only issue single-entry visas *Nationality qualifications or residency are often required to be eligible to file Note: Holder of Non-B visa is not permitted to work in Thailand (even for one day) without a work permit

10. WALKING THOURGH THE PROCESSObtaining a work permit& VISANon-BOI Process

11. WORK PERMIT SPONSORING ENTITYRegular Company • Work permit issued by the Employment Department • Long-term visa issued by the Immigration Department • Disadvantage: • *Multiple stages to obtain long-term visa • * Long list of certified documents required by Immigration Department for long-term visa extension • * For visa extension, applicant and family must appear in person to obtain queue number and remain for entire process. • Remark: For visa extension according to a new requirement, applicants must be present in the queue. Therefore, applicants and families must now spend approximately 3 hours to complete the process at the Chaengwattana Office .

12. Pre - Arrival • Step One: Obtain required documents/information from assignee and company. Obtain confirmed information of the country where to apply for a non-immigrant “B” visa A : If applying visa at the Thai Embassy which requires Pre-work permit approval. Go to Step Two. B : If not, go toStep Three. • Step Two: Pre-work permit Approval(Employment Department : 2 weeks) • Step Three: Prepare a non-immigrant “B” visa package for assignee(and non-immigrant “O” • visa for family) • Step Four: Assignee(and family)apply for a non-immigrant “B”/“O” visa at an overseas • The Embassy/Consulate (2-5 working days) Single entry

13. Post - Arrival • Step Five:Assignee (and family) enter Thailand using a non-immigrant “B”/“O” visa and will be granted 90-day period of stay. • Step Six: Assignee obtains a medical check-up. (1 day). • Step Seven: Assignee (and family) receive a set of work permit and visa applications for their signature and obtain their passports (within 3 days of arrival date). • Step Eight: Obtain work permit booklet, long term visa extension and multiple re-entry permit.

14. Step Eight:Obtain work permit booklet, long term visa extension and multiple re-entry permit. OSSC Regular Process Assignee (and family) obtain work permit at OSSC, long term visa, multiple re-entry permit at the OSSC (2 working days). If obtaining pre-work permit approval: - Work permit issuance-Employment Department (5 days). - Visa extension and multiple re-entry permit at OSSC (after payment of 1st Social Security & Monthly Salary Withholding Tax) If obtaining pre-work permit approval:- Work permit application – Employment Department – 5 days.- Visa extension – at Immigration Bureau, first obtain 30-day temporary visa on filing date and obtain 11 months remaining approval 30 days later.- Multiple re-entry permit – 1 day - Work permit application – Employment Department – 2 weeks.- Visa extension – at Immigration Bureau, first obtain 30-day temporary visa on filing date and obtain 11 months remaining approval 30 days later.- Multiple re-entry permit – 1 day

15. Re-entry permit? When?(Regular visa process) • 1) Obtain Non-B visa at Thai Embassy (Valid for 90-days) • Most embassies only issue single-entry visa • 2) Enter Thailand and receive 90-day visa stamp (from date of entry) • Suggest obtaining re-entry permits to maintain visa • 3) Apply for work permit (2 week consideration period) • Obtain work permit and wait for “window” to apply for long-term visa. “Window” means 30-day period before 90-day visa expires. • 4) Obtain 1-month visa from Immigration while long-stay is being considered Suggest obtaining re-entry permits to maintain visa • 5) Receive 11-month visa approval and return to Immigration for long-stay one year visa Suggest obtaining re-entry permits to maintain visa • Note: Visa and work permit expiration dates will not match

16. WALKING THOURGH THE PROCESSOBTAINING A WORK PERMIT & VISA BOI PROCESS

17. WORK PERMIT SPONSORING ENTITYCompany with Special BOI PrivilegesIndustrial estate authority of Thailand (IEAT)Fuel & Mineral Requirements: *The company must meet and maintain significant criteria to obtain privileges. *For Manager level, at least 5 years work experience in the related field is required. *Two years’ work experience and qualifying educational background are required for other positions. Advantage: *Work permits and visa process at One Stop Service Center is much faster and more efficient *Fewer documents required and certain documents do not need to be certified to be used. *Eligible to obtain work permit & visa for longer periods than one year. Remark: Pre-permission approval for positions is required. Renewals are done in batches on a specific set date.

18. Pre - Arrival Pre - Arrival • Step One: Obtain required documents/information from assignee and company. Clarify/confirm the position to be used for the assignee. • Step Two:Pre-position Approval (BOI : 3 weeks). • Step Three:Prepare a non-immigrant “B” visa package for assignee(and non-immigrant “O” visa for family)and courier them to assignee . • Step Four:Assignee(and family)apply for a non-immigrant “B”/“O” visa at an overseas Thai Embassy/Consulate (2-5 working days).

19. Post - Arrival • Step Five:Assignee (and family) enter Thailand using a non-immigrant “B”/“O” visa and will be granted for 90 day period of stay. • Step Six: Assignee (and family) receive a set of work permit and visa applications for their signature and obtain their passports. • Step Seven:Fill assignee’s name into the pre-approved position (BOI – 7 working days). • Step Eight:Obtain work permit booklet, long term visa extension, and multiple re-entry permit (1working day).

20. NEW OSSC FOR FIRST-TIME SUBMISSION • First Time Application:  Must obtain Work Permit before applying for visa extension at OSSC • 1)      To complete both in the same day, it will take 6-7 hours at the OSSC. • 2)     To complete on separate days, the  work permit process (3-4 hours) on Day 1 and visa extension on Day 2 (3-4 hours) The visa extension can only be made within 15 calendar days after the issuance of the BOI Approval Letter • Renewals:  Can be done at the same time so process will take 3 – 4 hours.

21. CHALLENGES AND PROBLEMS • WHAT ARE SOME OF THE MOST COMMON ISSUES • THAT FACE OUR CLIENTS?

22. Overseas directorsigning Audited Financial statementsfor Work permit • Employment Department Regulation Signature of an overseas foreign Director can cause delays….. If foreign Director does not have a work permit, documents must be notarized in the applicable foreign country and sent to Thailand Power of Attorney can be given to a Thai signatory, but should include separate clauses for obtaining certified documents from the Revenue and Social Security Departments

23. On the street where you live….LEGAL ADDRESSRegular process • BEFORE OBTAINING LONG-TERM VISA • 1) Pre-Work Permit Approval – applicant must use company address, if not yet in Thailand • 2) Change address in work permit to actual residential address: • Copy of lease agreement • Letter of consent from the owner • 3) Obtain long-term visa

24. Office photos REQUIREMENTS *COMPANY NAME *ADDRESS NUMBER *ALL LOCATIONS *MULTIPLE COMPANY INFORMATION *TOGETHER IN ONE PICTURE: DIRECTOR WHO SIGNS DOCUMENTS, VISA APPLICANT, THAI EMPLOYEES, THIRD-PARTY REPRESENTATIVE (IF FILING APPLICATION FOR CLIENT)

25. Visa extensionproof of thai employees • RATIO OF 4 THAIS FOR 1 FOREIGNER Copy of Withholding Tax of Thai Employees Copy of Thai ID if the holder’s name sounds foreign

26. REQUIRED DOCUMENTSLONG TERM VISA RENEWAL regular process Most updated personal income tax documents required There is a window of time for document validity Most updated past 3 months *Withholding tax documents valid up to 7th day of the following month *VAT documents are valid up to15th day of the following month *Social Security documents valid up to15th day of the following month Director’s signature must appear on documents Foreign Directors cannot sign in Thailand unless holding a work permit

27. REVISED DEADLINES FOR OBTAINING PERSONAL INCOME TAX FOR IMMIGRATION AND EMPLOYMENT PURPOSES Amended January 27, 2017 • RULES APPLY TO ONE-STOP SERVICE CENTER ONLY • The Immigration Bureau has reverted to the previous rule about the tax filing period and will now accept a 2015 PND 91 Form until March 31, 2017, instead of January 31, 2017, as announced recently. • The reason for the change back to the previous regulation is due to the many complaints about inconsistencies in the tax filing periods between the Revenue Dept and the Immigration Bureau. Therefore, the Immigration Bureau agreed to go back to the same filing period as the actual tax filing period. • VISA EXTENSION2015 PND 91 Form…………………..Can be used until 31 March, 2017 2016 PND 91 Form…………………..Required after 31 March, 2017 WORK PERMIT EXTENSION2015 PND 91 Form…………………..Can be used until 31 March, 2017 2016 PND 91 Form…………………...Required after 31 March, 2017 • Personal Income Tax Return Filing period is between January 1 and March 31, 2017.

28. Official documentsto certify or not? REGULAR PROCESS *All documents must be certified BOI PROCESS • *Non-English personal documents must be translated and certified New (OSSC): *Certain nationals (such as Indians) must have certified personal documents, even if the document is in English.

29. The list of 23 countries for which certified documents are required: 1. Sri Lanka2. India3. Pakistan4. Bangladesh5. Iran6. Nepal7. Togo8. Nigeria9. Uganda10. Ghana11. Guinea12. Gambia13. Senegal14. Sierra Leone15. Togo16. Nigeria17. Mali18. Liberia19. Columbia20. Chile21. Bolivia22. Peru23. Argentina

30. NEW PERSONAL INCOME TAX REGULATION FOR VISA EXTENTION(both OSSC and regular process) • The submission of self-paid personal income tax using the PND 93 is no longer accepted. • Only an officially certified copy of monthly salary withholding tax (PND 1) will be accepted. • Even if the salary of a foreign employee is paid • overseas, the sponsoring company must withhold • personal income tax and make social security • contributions for such employee.

31. QuandARY URGENT WORK PERMITWHAT IS not considered working? The following is the list of activities considered as “not working”: Attending conference, gathering information, seminar Visiting/viewing Exhibition or Trade Shows Visiting businesses or holding meeting discussions Attending special lectures and educational forums (audience participant) Attending lectures for training and technical seminars (audience participant) Buying products at a Trade Show Attending Board/or Directors Meeting in his/her own company

32. Is this considered working? SAMPLE QUESTIONS What is the purpose of the meeting in Thailand? How long will the meeting take place (hours, days)? Who will you meet and what is their relation to your company? Are you meeting with a client to discuss present work? Are you meeting with a client to discuss future business? Where will the meeting be held? Is your company presently under contract with the client/working on a project with the client?

33. The 90-Day reportrequired every 90-days of continuous stay in thailand Fine for not making a report: 2,000 baht Must be made 15-days before or 7-days after 7-days after does not apply if you leave the country

34. CHANGE OF EMPLOYER/WORK PERMIT • NEW EMPLOYMENT DEPARTMENT RULE (NON-BOI) • 15 waiting period between work permit cancellation and application for new work permit • This rule does not apply to BOI applications • If change from Company X to Company Y can be made in the same day, this rule does not apply. However, all required documents must be prepared and up-to-date.

35. DEPARTUREWORK PERMIT CANCELLATION Work permit holder and dependents must leave Thailand within 24 hours after declared last official working day. Seven day extension can be obtained. Long-term visas should be cancelled, even if it appears to still be valid. Problem: • Many foreigners leave Thailand without visa cancellation. • Visa cancellation cannot be done unless tax payment is proven

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