Thailand: Chaengwattana Immigration Bureau Requires Proof of Payment of Last Three Months' Income Tax for Certain Visa Applications

The Thailand Immigration Bureau in Chaengwattana now require proof of the last three months' income tax withheld (PND 1) when filing certain visa applications. This is a departure from the usual one month withholding tax requirement imposed by the Immigration Bureau in Bangkok.

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Jan 26, 2018

The situation

The following applications are affected by this change:

  • Long-term dependent visa applications. In the past, principal applicants were not required to present proof of monthly income tax withheld (PND 1) when applying for dependent visas on behalf of their family members.
  • Cancellation of the foreign national’s and dependent’s long-term visas. Previously, only a true copy of the latest monthly salary withholding tax (PND 1) of the employee as certified by the Revenue Department was required. 

Impact on employers and foreign nationals

Foreign nationals must work with their employer to ensure that the company’s last three months’ income tax withheld (PND 1) are in place at the time of filing the dependent long-term visas or visa cancellations.

We worked closely with Dej-Udom & Associates Ltd. to prepare this alert. It is for informational purposes only. If you have any questions, please contact the global immigration professional with whom you work at Fragomen or send an email to

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