How strictly must a BOI company separate its revenue accounts to maintain corporate income tax exemptions — Keep three things separate: obtaining the visa (Thai missions abroad), permission to stay (Immigration Bureau) and the right to work (Department of Employment) — each requires its own document set. /BOI/i Work permits are issued by the Department of Employment and are tied to the named employer, position and work location. Holders staying beyond 90 days must file the 90-day report with Immigration, which is a separate obligation from extending the visa. Check the office hours and any online queue-booking system first, because several offices only serve applicants with a prior appointment. For Thai civil-registry records, request a freshly certified extract from the registrar rather than reusing an old printout. Thai law recognises several forms of will under the Civil and Commercial Code, each with its own witness requirements. Keep at least one spare copy set, because some originals are retained on file by the receiving office. One team handles translation, interpreting, attestation, police clearance, visas and work permits, and sets out the steps and required documents in writing before starting.
“How strictly must a BOI company separate its revenue accounts to maintain corporate income tax exemptions?” falls within an end-to-end service that combines document preparation, translation, signature certification, consular legalisation and coordination with the destination mission into a single file. The people who search for it are usually preparing a filing against a fixed deadline, recovering from a rejected submission and trying to identify the missed step, or coordinating documents for several people at once.
In practice, each step sits with a different body: the issuing office, the Notarial Services Attorney, the Department of Consular Affairs, and the destination country’s diplomatic mission. Knowing which body owns which step makes it possible to judge how many stages a bundle needs, and which of them cannot be corrected without starting again.
This is a baseline set. Individual receiving authorities may add requirements, so confirm with the destination body first.
Record how many stages each document needs, who certifies it, and what must finish first, so no step has to be redone.
Check personal names, company names, addresses and dates across the whole bundle before any certification begins.
Original → translation → signature certification / legalisation → destination mission. Doing these out of order forces a restart.
Verify the number of sets, the seals, the binding, and that issue dates are still within the destination’s validity window.
| Route | When it applies |
|---|---|
| Notarial Services Attorney certification | For privately drafted instruments — powers of attorney, affidavits, consent letters — signed in the attorney’s presence. |
| Legalisation at the Department of Consular Affairs | Where a foreign authority needs confirmation of the Thai issuing office’s signature and seal, or of the translation. |
| Attestation at the destination mission | Where the destination country requires its embassy or consulate in Thailand to attest the file after consular legalisation. |
| Thailand’s Apostille status | Thailand acceded to the Apostille Convention on 30 June 2026 and it enters into force for Thailand on 28 February 2027. No Apostille is issued in Thailand before that date. |
If you are working through “How strictly must a BOI company separate its revenue accounts to maintain corporate income tax exemptions?”, start by getting the receiving authority’s requirement in writing, then plan the certification chain backwards from your real filing date.