Since the beginning of this year, the One Stop Service Center (OSSC) in Bangkok has taken several steps to increase the scrutiny of corporate documents used in support of work permit applications. These measures include an announcement made earlier this month that all companies be required to update their files with the OSSC before February 1, 2015 (see our blog from January 13, 2015). Now the OSSC has also announced increased certification requirements for some of the corporate documentation that must be filed with individual work permit applications.
Thus, as of January 19, 2015, the following documents will require certification by the appropriate issuing authorities in order to be accepted by the OSSC:
• Copy of Thai version of the employer's financial statement for the previous year, containing full set of balance sheet and profit-and-loss statement, audited and signed by the CPA – to be certified by either the Revenue Department or the Ministry of Commerce;
• Copy of Corporate Income Tax form (Phor. Ngor.Dor 50) and Receipt for the previous year – to be certified by the Revenue Department;
• Copy of Personal Income Tax forms (Phor. Ngor. Dor.1) and Receipts of all Thai and foreign employees for the latest month – to be certified by the Revenue Department;
• Copy of monthly VAT return form (Phor Por 30) and Receipt for the latest month – to be certified by the Revenue Department;
• Copy of Social Security Fund form and Receipts of all Thai and foreign employees for the latest month – to be certified by the Social Security Fund Office;
• Copy of audited financial statement for the previous accounting year, acknowledged by the Department of Business Development (Sor Bor Chor 3) – to be certified by the Ministry of Commerce;
• Copy of Personal Income Tax form (Phor Ngor Dor 91) and Receipt of the foreign employee for the latest year (if having lived in Thailand prior to filing the application) – to be certified by the Revenue Department.
Note that many of the above-listed documents were already required for standard work permit filings; however, the OSSC previously accepted copies of these documents with only the original receipts and a signature of an authorized person.
Finally, while processing times for work permit applications through the OSSC are not affected by these stricter requirements themselves, companies should be aware that the time needed for document preparation and finalization will increase due to the new certifications. When filing multiple applications in a short period, companies are advised to obtain multiple certified copies of the listed documents at the same time.