Receipt from Revenue Department Required for Long-Term Visa Applications Filed with One Stop Service Center
April 28, 2017

Thailand
On or after May 1, 2017, foreign nationals filing initial and renewal long-term visa applications at the One Stop Service Center (OSSC) must include the original receipt issued by the Revenue Department (RD) for payment received in connection with the certification of relevant tax documents. Companies registered with the Board of Investments are exempt from this requirement.
This change in policy is a result of cases where long-term visa applicants submitted tax documents with false certifications.
What This Means for Employers and Foreign Nationals
Employers and foreign nationals should ensure that the original receipt is submitted with the corresponding certified tax documents or the OSSC may reject the long-term visa application. The original receipts will be returned to the company and applicant.
Employers and foreign nationals should secure original receipts issued by the RD to certify their monthly value added tax, monthly withholding tax, annual corporate income tax and annual personal income tax.
This alert 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 [email protected].
Explore more at Fragomen

Media mentions
Senior Associate Oliver L. Ashworth and Director David Iannella discuss recent US immigration and visa changes and what German businesses and travelers should know.

Media mentions
Senior Manager Louise Senior highlights how UK hospitality employers face heightened risk as visa sponsors and why it is important for them to understand their responsibilities to avoid penalties.

Fragomen news
Fragomen announces the expansion of Nomadic to the Nordics, providing end-to-end support for short-term business travel and cross-border compliance.

Blog post
Immigration Supervisor Michael Salas Guzman discusses Costa Rica investment residency options and requirements for foreign investors, retirees and rentiers.

Media mentions
Managing Partner for the Middle East and Africa Murtaza Khan discusses why immigration due diligence is important in GCC mergers.

Fragomen news
Fragomen announces the opening of new offices in Wrocław and Gdańsk, welcoming Partner Karolina Schiffter to its Poland practice.

Blog post
This blog post by Manager Virginie Todesco and Immigration Consultant Chiara Caredda, available in English and Portuguese, outlines the requirements, benefits and application process for obtaining Luxembourg citizenship.

Awards
Fragomen and Regional Partner for the Asia Pacific Mark Buchanan were recognized at the 2025 FEM APAC EMMAs.

Awards
Partner Archana Iyer won the "Innovation Award" at The New York Law Journal's 2025 New York Legal Awards.

Media mentions
Senior Counsel Mitch Wexler discusses how USCIS’s new rule could potentially increase enforcement and affect how applicants interact with the US immigration system.

Blog post
Assistant Business Immigration Manager Raga Rasuanta discusses Indonesia’s post-election immigration strategy and its shift toward balancing openness to global talent with increased regulatory scrutiny.

Media mentions
Senior Associate Oliver L. Ashworth and Director David Iannella discuss recent US immigration and visa changes and what German businesses and travelers should know.

Media mentions
Senior Manager Louise Senior highlights how UK hospitality employers face heightened risk as visa sponsors and why it is important for them to understand their responsibilities to avoid penalties.

Fragomen news
Fragomen announces the expansion of Nomadic to the Nordics, providing end-to-end support for short-term business travel and cross-border compliance.

Blog post
Immigration Supervisor Michael Salas Guzman discusses Costa Rica investment residency options and requirements for foreign investors, retirees and rentiers.

Media mentions
Managing Partner for the Middle East and Africa Murtaza Khan discusses why immigration due diligence is important in GCC mergers.

Fragomen news
Fragomen announces the opening of new offices in Wrocław and Gdańsk, welcoming Partner Karolina Schiffter to its Poland practice.

Blog post
This blog post by Manager Virginie Todesco and Immigration Consultant Chiara Caredda, available in English and Portuguese, outlines the requirements, benefits and application process for obtaining Luxembourg citizenship.

Awards
Fragomen and Regional Partner for the Asia Pacific Mark Buchanan were recognized at the 2025 FEM APAC EMMAs.

Awards
Partner Archana Iyer won the "Innovation Award" at The New York Law Journal's 2025 New York Legal Awards.

Media mentions
Senior Counsel Mitch Wexler discusses how USCIS’s new rule could potentially increase enforcement and affect how applicants interact with the US immigration system.

Blog post
Assistant Business Immigration Manager Raga Rasuanta discusses Indonesia’s post-election immigration strategy and its shift toward balancing openness to global talent with increased regulatory scrutiny.