19 May 2025

Thailand's BOI-promoted companies subject to the TM.30 notification requirement

Effective 14 May 2025, companies promoted by the Thailand Board of Investment (i.e., BOI-promoted companies) and their foreign employees must include a TM.30 notification receipt for all new, extension and renewal visa applications. Noncompliance with this requirement will result in visa processing delays. The new regulation aligns with Section 38 of Thailand's Immigration Act, which requires hotels, resorts, house owners, landlords and property managers to report the stay of foreign nationals to the Immigration Bureau within 24 hours of their arrival.

A Tax Alert prepared by EY's People Advisory Services, and attached below, provides additional details.

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Attachment

Full text of Tax Alert

Document ID: 2025-1092