The chamber has received from Dej-Udom Law the following update related to Immigration News and Corporate Law News
TM30 Requirement at OSSC Update
According to the Immigration officer at the One Stop Service Center (OSSC), a TM30 report is not required in every case when filing a 90-day report at the OSSC. While a copy of the Notification of Residence of Foreigners (TM30) is listed as one of the required documents when filing a 90-day report, the Immigration officer stated that only a few cases will actually require the TM30.
Visa holders who will be required to have the TM30 when filing a 90-day report at the OSSC are persons who received their visas on the basis of Special Law, i.e., BOI (Board of Investment), IEAT (Industrial Estate Authority of Thailand), DMF (Department of Mineral and Fuels)), and their visas were issued by a Provincial Immigration Office outside of Bangkok. For these cases, the TM30 will be required when filing a 90-day report at the OSSC.
COVID-19 on Medical Certificate
On December 25, 2020, the Ministry of Interior issued Ministerial Regulations stating that foreigners who have any of the followings diseases will not be allowed to enter Thailand or apply for Permanent Residence: tuberculosis, elephantiasis, leprosy drug addiction, alcoholism, stage-3 syphilis, and COVID-19. The Ministerial Regulations came into effect on January 24, 2021.
The Ministerial Regulations cover foreigners who wish to enter Thailand and foreigners who want to apply for Permanent Residence. Foreigners applying for visa extensions in Thailand will not be impacted under the new regulations. (Actually, as per the current requirement of the Thai Embassies designated by the Thai Ministry of Foreign Affairs, all foreigners must submit a Medical Certificate with a laboratory result indicating that COVID-19 was not detected when applying for Certificate of Entry prior to entering Thailand). Furthermore, at this time, there have been no changes to the Medical Certificate used when applying for new work permit or work permit renewal at the Employment Department. This means that COVID-19 is not included as a prohibited disease for work permit holders.
Corporate Law News
Extension for Tax Filing and Tax Payment
Personal Income Tax
Under the Notification of the Ministry of Finance on the extension for personal income tax filing and tax payment dated January 28, 2021, the deadline for filing and payment of personal income tax for the tax year 2020 (P.N.D. 90 and P.N.D. 91) which is due by March 31, 2021, for manual filing, or by April 8, 2021, under the 8-day extension for e-Tax filing [Pursuant to the Notification of Ministry of Finance (No. 3), dated December 15, 2020].
Withholding Tax / Value Added Tax
Under the Notification of the Ministry of Finance on the extension for e-Tax Filing and Tax payment (No.4), dated January 28, 2021, the deadline for filing and payment of withholding tax (Por.Ngor.Dor. 1, 2, 3, 53, and 54) and Value Added Tax (VAT) (Por.Por. 30 and 36) made via e-Tax filing between February 2021 to June 2021 will be extended.