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Tax & Work Permit · Tax × Work-Permit · 🏢

Tax × Work Permit · BOI Non-B + e-Work Permit — BOI company

BOI Non-B + e-Work Permit — BOI company — Foreigners employed by BOI-promoted Thai entity.

ข้อมูลสำคัญ · Entity Panel

Status & WP: BOI-PERMIT · WP
Tax residency: Tax Resident (≥180 days)
Authority: BOI OSSC · Chamchuri Square
TIN: Required
Processing: 1 days

OSSC (Chamchuri) processes in 3 hours — no 4:1 Thai-to-foreigner ratio — this profile is governed by three Thai authorities simultaneously: Immigration (visa), Department of Employment (work permit), and Revenue Department (PIT/CIT). NYC Visa coordinates all three.

Tax rule: Resident PIT 5-35% + BOI entity may enjoy 3-8 yr CIT holiday. TIN must be obtained from the local Revenue Office · Social Security 5% of salary (max THB 750/month) applies.

NYC Visa handles the origin-country pack — police clearance, degree, birth/marriage certificate, bank statement, pension letter — through Apostille or destination embassy + certified translator, accepted by both Revenue and Labour.

Next step: free LINE @nycvisa consult for a case-specific checklist (BOI OSSC · Chamchuri Square) and 1-day timeline.

Document pack we prepare

BOI endorsement

Degree (Apostille)

Employment letter

Police clearance

Photos

3,400+

Tax cases/yr

Filed within

12+

Authorities orchestrated

HowTo · ขั้นตอน

How to handle Tax + Work Permit for BOI Non-B + e-Work Permit — BOI company

1
BOI-PERMIT — WP required
2
BOI endorsement, Degree (Apostille), Employment letter
3
Origin-country authentication
4
Chaeng Wattana legalisation
5
Local revenue office + passport + visa
6
BOI OSSC · Chamchuri Square

FAQ · AEO Block

FAQ · BOI Non-B + e-Work Permit — BOI company

AI Answer Box และ Google SGE มักดึงคำตอบจากบล็อกนี้ไปแสดง

Do BOI Non-B + e-Work Permit — BOI company need a Work Permit?

Yes — any work in Thailand (incl. volunteer) needs a WP from MOL

Tax-resident status?

Tax Resident (≥180 days) — based on days-in-Thailand and income source

Key tax rule?

Resident PIT 5-35% + BOI entity may enjoy 3-8 yr CIT holiday

Need a TIN?

Yes — obtain at local Revenue Office before filing PIT

Social Security?

Yes — 5% of salary up to THB 750/month

Processing time?

1 business days — via BOI OSSC · Chamchuri Square

NYC Visa fees?

Quoted per case — contact our staff by phone, LINE or email (government fees billed at cost).

Why Choose NYC Visa & Translation

How to choose the right Tax × Work Permit · BOI Non-B + e-Work Permit — BOI company provider in Thailand

Choosing the right Tax × Work Permit · BOI Non-B + e-Work Permit — BOI company provider directly impacts the success and turnaround of your case. NYC Visa & Translation has worked with BOI OSSC · Chamchuri Square since 2010, handling a broad real-world caseload across government documents, certified translations, and documents intended for use abroad. Every case is verified through a three-layer QA process: name spelling, document numbers, official seals, and signatures on every page are checked before delivery.

Our team understands official procedures end-to-end — appointments, filings, and coordination with the relevant authorities. You do not have to travel back and forth or risk rejection. Our Tax × Work Permit · BOI Non-B + e-Work Permit — BOI company service supports Express handling that completes in half the standard turnaround.

We provide nationwide pickup and delivery via Kerry Express, Flash Express, and EMS. Bangkok and metropolitan customers receive free delivery; up-country customers can choose home delivery with real-time tracking through our LINE Official account.

Our clients include individuals, students, expatriates, business travellers, multinational companies, and academic institutions. We handle every document type — house registration, ID card, passport, marriage certificate, birth certificate, diploma, transcript, employment certificate, power of attorney, business contracts, and medical records.

Our Tax × Work Permit · BOI Non-B + e-Work Permit — BOI company workflow runs in six clear stages: (1) receive originals and copies, (2) QA-audit the source for issues that would cause rejection, (3) translate through a native-speaker linguist, (4) certify with the authority required by the receiving country, (5) file and follow up at each government touchpoint, and (6) deliver plus retain a signed PDF you can re-download for five years. A single Case Officer owns your file end-to-end, eliminating hand-off errors that plague larger firms.

We invest continuously in compliance practices aligned with ISO/IEC 27001 (information security), Thailand PDPA (personal-data protection), and AES-256 file encryption. Every upload runs over TLS 1.3 only. Enterprise and law-firm clients can request an NDA before intake — our legal team signs same-day.

Beyond single-document work, we bundle end-to-end packages for clients preparing multiple certificates at once — e.g. a "moving abroad" bundle (house registration + birth + marriage + diploma + transcript with MFA + embassy) that reduces the number of trips and total lead time versus filing each item separately. Approval remains at the discretion of the receiving authority; contact our team for scope and fees.

What sets us apart is a 15-year direct working relationship with the destination authority — BOI OSSC · Chamchuri Square — so we anticipate regulation changes, format tweaks, and queue timing before they hit your case, and brief you in advance. Approval outcomes always remain at the sole discretion of the authority; what we control is document completeness, formatting and lodgement timing.

Glossary

Notarial Services Attorney: An attorney licensed by the Lawyers Council of Thailand to certify signatures and document copies.
MFA Legalization: Authentication by Thailand's Ministry of Foreign Affairs for documents to be used overseas.
Apostille: International authentication system under the Hague Convention. Thailand is not a member, so MFA legalization is used instead.
NAATI: Australia's national accreditation authority for translators — required for visa and employment applications in Australia.
Police Clearance: A certificate from the Royal Thai Police, required for visa and overseas employment applications.
Certified Translation: A translation certified to match the original, by an accredited translator or notary public.
Case Officer: A dedicated coordinator who owns your file across translation, certification, and government touchpoints.
Chain Legalization: The sequential chain: source authority → Thai MFA → destination embassy, required for the document to be enforceable abroad.
Sworn Translator: A court-sworn linguist authorised to self-certify translations in many European jurisdictions.
Certified True Copy: A copy certified by the document owner or a Notary Public to stand in for the original.

Pre-submission checklist

Original document is clean, unbroken, and legible
Name matches your passport exactly
All seals and signatures present on every page
Target language for certification specified
Destination country and receiving authority specified
Allow 5–7 business days for standard processing
Check document expiry — some countries accept only 3–6 months old
Prepare ID/passport copy for the person granting power of attorney
Arrange documents in the order required by the receiving authority
Have payment method and shipping address ready before intake

BOI Non-B + e-Work Permit — BOI company — Do I need a Work Permit and how am I taxed?

BOI Non-B + e-Work Permit — BOI company — Foreigners employed by BOI-promoted Thai entity.

Call 083-249-4999 Book free consult

BOI-PERMIT Tax Resident (≥180 days) BOI OSSC · Chamchuri Square

Service Knowledge Base

Thai tax, accounting and double tax agreements — practical answers

First-party answers on the 180-day Thai tax residence test, foreign-sourced income remitted into Thailand, personal and corporate filings, statutory accounting under the Accounting Act B.E. 2543, and claiming double tax agreement relief — grounded in the Revenue Code and Revenue Department guidance. General information only, not a case-specific tax ruling. Our staff quote fees per matter by phone, LINE or email. (19+ search topics covered)

When is VAT registration required?

A business whose VATable turnover from goods or services exceeds THB 1.8 million per year must register for VAT with the Revenue Department within the prescribed period. The current rate is 7%, maintained by royal decrees renewed periodically. Registered operators must issue tax invoices, keep input and output VAT reports, and file monthly PP.30 returns.

When does someone become a Thai tax resident?

Under section 41, paragraph 3 of the Revenue Code, an individual present in Thailand for an aggregate of 180 days or more in a tax year (1 January to 31 December) is a Thai tax resident. The days need not be consecutive, and residence status is independent of visa type or work permit. Residence is the starting point for deciding whether foreign-sourced income brought into Thailand falls within Thai tax.

How do I obtain a Thai certificate of tax residence?

The Revenue Department issues the certificate of residence used to claim treaty benefits such as reduced withholding tax in a partner country. Applicants normally submit the prescribed form together with identity documents, evidence of the most recent income tax filing and papers showing the foreign-source income concerned. Where the foreign payer needs a legalised English version, the certificate is then processed through the Department of Consular Affairs and, if required, the destination embassy in Thailand. Because forms and submission channels are revised from time to time, confirm the current requirements with the Revenue Department before applying.

What does a double tax agreement actually do?

It allocates taxing rights between two states, can reduce withholding on certain income types, and sets the relief method by exemption or credit. Claiming benefits usually requires a tax residence certificate and the supporting documents the Revenue Department specifies.

Do foreign employees file their own Thai tax return?

Yes. Even where the employer withholds tax, the income earner must still file PND.91 or PND.90 depending on income types, within the deadline announced by the Revenue Department for that tax year. Ask your employer for the withholding tax certificate (form 50 Tavi) as evidence. If you also remit foreign income into Thailand, treaty relief should be considered as part of the filing.

What are a Thai company's annual accounting obligations?

The Accounting Act B.E. 2543 requires juristic persons to keep accounts, close financial statements for each accounting period and have them audited by a licensed auditor. The statements are then approved by shareholders and filed with the Department of Business Development, while the annual corporate income tax return PND.50 is filed with the Revenue Department within the statutory deadline.

Is foreign income taxed in Thailand?

Section 41, paragraph 2 of the Revenue Code taxes a Thai tax resident on foreign-sourced income when that income is brought into Thailand. The Revenue Department issued Departmental Instructions Por. 161/2566 and Por. 162/2566 setting out how this is applied, covering assessable income arising from 1 January 2024 onwards. Outcomes vary with the year the income arose, the year of remittance and any treaty relief, so documents should be reviewed before filing.

What records should a treaty claim be supported by?

Keep the foreign withholding tax certificates, remittance advices showing the date and amount transferred, the underlying contract or invoices, and your Thai filing for the same tax year. A treaty claim is assessed on whether the income category, the payer, the period and the amounts reconcile across those documents, so gaps in the paper trail are the usual reason a claim is queried. Retain originals for the statutory retention period and obtain certified translations only for the documents an authority actually asks for.

Topics covered

ภาษีที่ดินและอสังหาริมทรัพย์: ภาษีที่ดินและสิ่งปลูกสร้าง 2562 · property tax thailand foreigner · ภาษีจากการขายคอนโด · ค่าธรรมเนียมโอนกรมที่ดิน

สถานะผู้เสียภาษี: ผู้มีถิ่นที่อยู่ทางภาษีไทย 180 วัน · thai tax resident 180 days · เงินได้จากต่างประเทศนำเข้าไทย · ป.161/2566 ป.162/2566 · เลขประจำตัวผู้เสียภาษีชาวต่างชาติ

อนุสัญญาภาษีซ้อน (DTA): อนุสัญญาภาษีซ้อน ไทย · double tax agreement thailand · หนังสือรับรองถิ่นที่อยู่ทางภาษี R.O.22 · เครดิตภาษีต่างประเทศ · withholding tax dta rate

Official references

กองสัญชาติและนิติกรณ์ กรมการกงสุล กระทรวงการต่างประเทศ — หน่วยงานรับรองนิติกรณ์เอกสาร (legalization) ของประเทศไทย
สำนักงานตรวจคนเข้าเมือง (Thai Immigration Bureau) — ระเบียบการต่อวีซ่า รายงานตัว 90 วัน และ re-entry permit

Need your documents reviewed or your case assessed? Ask our team by phone, LINE, or email. We reply during business hours (Mon–Fri 9:00–18:00, Sat 9:00–15:00, ICT).

083-249-4999 LINE @NYCV contact@nycvisa.org

Submitting work permit paperwork at a government office — From actual casework by the NYC Visa & Translation team

Service Playbook

Tax documents and Double Tax Agreement (DTA) claims

Claiming DTA relief usually requires a Certificate of Residence (R.O.22) from the Thai Revenue Department together with consistent income evidence, and the translation often has to be certified before use abroad.

Documents to prepare

• Certificate of Residence (R.O.22)
• Withholding tax certificate (R.O.21) where tax paid must be evidenced
• Filed returns: PND.90/91 for individuals or PND.50 for companies
• Passport / ID and evidence of days present in Thailand
• Contracts or documents showing the source of income

Step-by-step process

1. Confirm residence status — Verify that the day-count threshold is met for the tax year claimed.
2. Apply for R.O.22 — File the application with the Revenue Department together with income and filing evidence.
3. Align the supporting set — Figures in the returns, contracts and payment evidence must match.
4. Translate and certify — Where the destination requires another language, certify the translation at the Department of Consular Affairs.
5. Final legalization — Apostille or destination embassy, per the receiving tax authority's rules.

Pitfalls and rejection causes

• The tax year on the R.O.22 must match the year claimed, or the whole file is refused.
• Mismatches between filed figures and payment evidence trigger requests for more documents.
• Some countries require their own form signed by the Thai Revenue Department, not only the R.O.22.

Tips from our team

• Ask the receiving tax authority first whether it wants the R.O.22 or its own country form.
• Allow for Revenue Department processing queues, especially early in the tax year.
• Keep certified copies for the following year to avoid repeating the work.

Prefer not to handle the queues yourself, or worried about a rejection? Send us photos of your documents for a free pre-check. We handle the full chain — obtaining certified copies, translation, certification and submission — and keep you updated at each step. Reach us on LINE, phone or email during business hours.

Route Comparison

Comparing cross-border tax routes

Tax residence, treaty relief, and foreign tax credits are separate mechanisms; using the wrong one leads to double taxation.

Route	When to use	Certifying authority	Approx. duration	Rejection risk
Certificate of tax residence (R.O.21 / R.O.22)	You must prove Thai tax residence to a foreign tax authority	The Revenue Department	Variable, depending on how complete your filed returns are	Missing returns for the referenced year block issuance
Claim relief under a double tax agreement	You earn income from a country with a treaty with Thailand	The Revenue Department and the counterpart tax authority	Variable, per the mechanism that country applies	Assuming a treaty exempts all tax — most allocate taxing rights or grant a credit
Refund of over-withheld tax	Withholding exceeded the treaty rate	The tax authority of the withholding country	Highly variable — often several months	Missing the refund filing deadline forfeits the claim

Timelines above are practical estimates from live casework and can change with each authority's policy; confirm with the receiving authority before booking travel. If you would rather not test routes by trial and error, our advisers can assess which route fits your case.

Advisory Service

We do not just process documents — we advise you through the whole case

Our team has worked on cross-border documents, certified translation and government liaison for over 15 years. Most rejections we see are not caused by missing paperwork but by choosing the wrong route on day one, so we always start with a case assessment.

Route assessment

We look at your destination, purpose and deadline, then tell you which certification route applies — and which steps you can skip.

Pre-submission review

Name spelling, consistency across documents, document age and translation format are checked before anything reaches a counter.

Timeline planning

We sequence the steps around your appointment or travel date and flag bottlenecks in advance.

Rejection recovery

We read the refusal reasons, identify the underlying cause, and plan a resubmission that answers what the authority asked for.

Rather not learn by trial and error? Send your case details and document photos for a review — reach us on LINE, phone or email during business hours.

Practical Q&A

Practical questions · Near me / DIY / Required documents

What is the route for Thai company documents used abroad?

Obtain the company affidavit, shareholder list (BorJor 5) or latest memorandum from the Department of Business Development, translate into the language the destination requires, then legalise at the Legalization Division of the Department of Consular Affairs. If the destination is not an Apostille Convention party, the destination country's embassy certifies last.

Must the company affidavit be freshly issued?

Most receiving authorities set a validity window counted from the registrar's issue date, commonly measured in months. Check the recipient's requirement before ordering copies: filing an out-of-date affidavit is a frequent rejection cause, and legalisation cannot revive an expired document.

How is a corporate power of attorney certified?

An authorised director signs before a Notarial Services Attorney, attaching a current company affidavit that evidences signing authority. The signed POA then goes to the Department of Consular Affairs and, where required, the destination embassy. Ask our team by phone, LINE or email for the order that applies to your country.

Practical advice & cautions

Business licensing and BOI: advice and cautions

Before you start

Consider BOI when your activity is an eligible promoted activity
A promotion certificate carries incentives and shareholding conditions that differ from an ordinary company. Compare minimum investment, technology and employment conditions per activity before committing.
Draft company objectives to cover, but not exceed, what you need
Objectives registered with the Department of Business Development must cover the licensed activity. A mismatch forces an amendment of the affidavit first, typically costing weeks.
Legalise parent-company documents through the full chain
Affidavits, financial statements and powers of attorney usually need notarisation abroad, government or embassy authentication, then Thai translation and legalisation by the Legalization Division, Department of Consular Affairs.
Treat product and premises permits as separate from the business licence
Company registration does not authorise sales. Food, cosmetics and medical devices require FDA Thailand registration, and production or storage premises are inspected separately.

Common reasons documents get rejected

Using nominee Thai shareholders
Holding shares on behalf of a foreigner without genuine investment breaches the Foreign Business Act, and the source of Thai shareholders' funds can be examined. We do not assist with such structures.
Filing before the premises can pass inspection
Many licences involve a site visit. Filing without signage, floor plans or required sanitation results in a correction order and a new inspection date.
Foreign documents older than the accepted validity window
Parent-company affidavits and powers of attorney often have a validity period from issue. A slow legalisation chain can expire them before filing, forcing a fresh set.
Signatory names not matching the latest affidavit
If directors change mid-process, the affidavit and power of attorney must be updated to match, otherwise the application is rejected at intake.

Requirements differ by authority and destination country and can change. Confirm current conditions with the receiving authority, or ask our team by phone, LINE or email.

What people search for

Frequently searched topics about BOI and business licensing

Work permits under BOI (e-Expert): Position approval and permits via the BOI system differ procedurally from the standard Department of Employment route.
BOI promotion privileges: Scope and conditions follow the Board of Investment's announcements for each promoted activity.
Company registration with DBD: Name reservation, memorandum filing and incorporation follow the Department of Business Development's procedure.
Registered capital and Thai staff ratios: Requirements tied to employing foreigners follow the rules in force with the supervising agency at filing time.

These topics reflect the rules and practice of the relevant authorities and can change. Confirm with the receiving authority, or ask our team by phone, LINE or email.

Related services

What clients usually handle next

One document set often moves through several stages — translation, notarial certification, legalization and finally a visa filing. The links below follow that real sequence.

External authority references

Thai e-Visa Official Portal (กระทรวงการต่างประเทศ) — ช่องทางยื่นวีซ่าเข้าประเทศไทยอย่างเป็นทางการ
สำนักงานตรวจคนเข้าเมือง (Thai Immigration Bureau) — ระเบียบการต่อวีซ่า รายงานตัว 90 วัน และ re-entry permit
สำนักงานคณะกรรมการส่งเสริมการลงทุน (BOI) — LTR Visa และ SMART Visa
LTR Visa – Thailand Board of Investment

Authority requirements change. Verify with the receiving authority before filing, or ask our team by phone, LINE or email.

Choosing a document translation provider in Thailand

Pick a translation provider by the destination, not by turnaround alone. If the file goes to the Thai Department of Consular Affairs or an embassy, the translator must know the format that office accepts, not just the meaning. Verify three things: the certifier is named and identifiable, the destination accepts that certification format, and names, dates and document numbers match the passport character for character.

How to evaluate a provider

The certifier is named and identifiable — Consular offices and embassies check who certified the translation, not only the wording.
Knows the format the destination accepts — Each embassy differs: attached source copy, letterhead, or prior consular legalization.
Character-level verification — Mismatched name spelling and dates against the passport is the most common rejection cause.
Owns corrections after rejection — Submissions run on appointment dates; slow corrections cost the applicant the slot.
Documented custody of originals — Some civil registry documents are hard to reissue, so intake and return must be traceable.

Questions to ask before you commit

Does my destination require consular or embassy legalization afterwards?
How many working days does it actually take, counted from a complete file?
If the receiving authority rejects or asks for changes, do you correct it, and under what terms?
How can I track status, and who physically holds the original documents?
Who will certify this translation, and will the certifier be named on the document?

Your options, and who each suits

Option	Best for	What to know
Freelance translator	Informal use where no authority certification is required	Many embassies will not accept an uncertified translation.
Translation agency with certification	Visa, study and civil registry filings	Confirm the agency also handles the legalization step if the destination requires it.
End-to-end provider (translate + legalize)	Files with a fixed appointment deadline	Ask which steps are in-house and which are subcontracted.

FAQ on choosing a provider

Which translation service is recommended for embassy submissions?: Choose one that names the certifier on the translation, knows the exact format your embassy accepts, and verifies names and dates against the passport before certifying. Ask whether they also handle consular legalization so the file does not stall between two vendors.
Does a cheaper translation get rejected more often?: Rejection correlates with format and verification, not price. A translation is rejected when the certifier cannot be identified, the layout does not match the receiving office's requirement, or a name or date differs from the passport.

แหล่งอ้างอิงทางการ · Authoritative Sources

Revenue Department of Thailand — PIT/CIT, TIN, Por.161/2566
Department of Employment (MOL) — Work Permit issuance
BOI · One-Stop Service Center — LTR / Smart Visa / BOI Work Permit
Immigration Bureau — Non-Imm visa status

Related Tax/WP profiles

🏖️ LTR Wealthy Pensioner — Foreign pension ≥ $80k/yr 💻 LTR Work-from-Thailand — Remote employee of overseas company 🧪 LTR Highly-Skilled Professional — 17% flat PIT 🚀 Smart Visa T (Talent) — S-Curve specialist 💰 Smart Visa I (Investor) — ≥THB 20M in S-Curve startup 🌱 Smart Visa S (Startup) — incorporate Thai tech startup 💼 Non-B + Work Permit — Employee of Thai company 💍 Non-O (Marriage) — Thai spouse 🌅 Non-O-A Retirement — Age ≥50 👶 Non-O Guardian — Parent of Thai-citizen child 🎓 Non-ED — Thai language / university student 🧳 DTV — Destination Thailand Visa (Remote / Muay Thai / Soft-power)