Thailand Work Permit — 84 Frequently Asked Questions
Answers follow the Emergency Decree on the Management of Foreign Workers' Employment B.E. 2560 (2017) and its 2018 amendment, with guidance from the Department of Employment (doe.go.th), the Immigration Bureau (immigration.go.th), BOI (boi.go.th), the Social Security Office and the Revenue Department.
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Q1.What is a Thai work permit and who needs one?
A work permit is the authorization issued by the registrar under the Emergency Decree on the Management of Foreign Workers' Employment B.E. 2560 (2017), allowing a foreigner to work in the specific position, for the specific employer, and at the specific workplace stated on it. Every foreign national working in Thailand needs one unless a statutory exemption applies, such as accredited diplomatic missions. Tourist-visa holders may not work, whether paid or unpaid.
Q2.How does Thai law define work for a foreigner?
The 2018 amendment defines work as engaging in an occupation, or using physical effort or knowledge for an occupation, whether or not there is an employer and whether or not any wage or benefit is received. In practice, short business meetings, negotiations and site visits are assessed case by case, so confirm with the relevant provincial employment office before acting.
Q3.Is the work permit tied to a single employer?
Yes. The permit names the employer, the type of work and the workplace. Working for another employer, changing position, or performing duties at an unlisted location requires notification or an amendment with the registrar first; otherwise it counts as working outside the granted conditions.
Q4.What are the consequences of working without a work permit?
A foreigner working without a permit, or outside the scope granted, faces the fines set by the 2018 amendment and may be deported with restrictions on obtaining a new permit. Employers who engage foreigners without permits face fines assessed per foreign worker, with heavier penalties for repeat offences. Please confirm the current penalty amounts with the Department of Employment.
Q5.I hold a tourist visa and work online for an overseas company — do I need a permit?
Practice for remote work performed for a foreign employer is assessed case by case and has been revised periodically. If you want long-stay status for remote work, the routes designed for it are the DTV or LTR, each with its own conditions. A tourist visa is not designed for work and should not be used as a basis for working for a Thai employer.
Q6.How long is a work permit valid?
A permit is not issued for longer than the period the foreigner is permitted to stay in the Kingdom. Non-B holders are typically granted up to one year at a time and renew annually, while BOI cases follow the period approved for the position.
Q7.How much registered capital must the employer have?
The commonly applied benchmark is THB 2 million paid-up capital per foreign employee for a Thai company, and THB 3 million per foreign employee for a company holding a Foreign Business Licence. BOI-promoted companies and operators inside industrial estates follow their own criteria instead. Confirm the current benchmark with the provincial employment office before filing.
Q8.What is the Thai-employee ratio?
The general practice is four permanent Thai employees per foreign employee, evidenced by the insured-persons list filed with the Social Security Office. BOI-promoted businesses, representative offices and certain treaty-based companies operate under different conditions.
Q9.Which company documents are required?
Typically: company affidavit and shareholder list issued within 3–6 months, VAT registration certificate (Phor Phor 20), the latest audited financial statements, recent VAT (PP.30) and withholding tax (PND.1) returns, social-security registration with the Thai employee list, the employment contract, plus a map and photographs of the workplace.
Q10.Our company is newly registered with no financial statements — can we still hire a foreigner?
In principle yes, but officials will assess whether the business genuinely operates using other evidence: proof of capital payment, the office lease, photographs of the signboard and premises, social-security registration of Thai staff, and a business plan. New companies are commonly asked for extra documents and take longer to review.
Q11.Do late tax filings or unpaid social security affect the application?
Significantly. Tax and social-security records are the primary evidence that the business operates and meets the Thai-staff ratio. Missing or late months should be corrected before filing, as this is the most frequent trigger for document requests.
Q12.Is there a minimum salary for foreign employees?
The Department of Employment and the Immigration Bureau apply minimum income benchmarks that differ by the applicant's nationality when considering an extension of stay for employment. Those benchmarks follow the Royal Thai Police order in force at the time of filing, so verify current figures with your local immigration office. The declared salary must also match the personal income tax actually remitted.
Q13.How many foreigners can one company employ?
There is no fixed cap, but the practical limit is set by paid-up capital and the number of genuine Thai employees. Using the common 2-million-baht and four-Thai-staff benchmarks, employing three foreigners requires proportionally higher capital and Thai headcount.
Q14.Can an individual, rather than a company, be the employer?
In some cases yes — for example a commercially registered sole proprietorship — where the registrar reviews the employer's income and tax records and confirms the work is not on the list closed to foreigners. Documentation differs from a corporate filing, so consult the provincial employment office first.
Q15.What are the steps for a first work permit?
The usual sequence is: (1) the employer prepares corporate documents and the offer/employment letter; (2) the employer files on the foreigner's behalf to obtain the notification of consideration used for the Non-B visa; (3) the foreigner obtains a Non-B visa at a Thai embassy or consulate, or changes visa category inside Thailand; (4) after entering on the correct visa, the work permit application is filed at the local employment office; (5) the permit is issued and the one-year extension of stay is filed.
Q16.What is the difference between the BT/WP forms and the older TT (ตท.) forms?
The Department of Employment has renumbered its forms several times. The older ตท. series has largely been replaced by the BT/WP series used under the current Emergency Decree, covering applications filed on behalf of a foreigner and applications for the permit itself. Always download the current form from doe.go.th or collect it at the office so you do not use a withdrawn version.
Q17.Where is the application filed?
At the employment office covering the workplace address — the responsible Bangkok employment office in the capital, or the provincial employment office elsewhere. BOI-promoted companies and industrial-estate operators file at the One Stop Service Centre for Visa and Work Permit instead.
Q18.How long does the review take?
With a complete file, most employment offices take from a few working days up to roughly two weeks, depending on local caseload. Cases requiring extra documents or a workplace inspection take longer. Ask the receiving office for its current service standard.
Q19.Can the work permit be filed online?
The Department of Employment operates e-services for certain application types and areas, but several steps still require original documents and collection in person. Check doe.go.th for the current system status and the application types it supports before planning around it.
Q20.What are the government fees?
Fees follow the ministerial regulation on foreign-worker fees, split between the application fee and the permit fee, which is calculated according to the period granted, with separate fees for replacements and amendments. Because the schedule is updated periodically, confirm current amounts with the Department of Employment or the receiving office.
Q21.Is the work permit still the blue booklet?
The format has changed over time and by application type. Many offices now issue a card/sheet or electronic evidence instead of the old booklet. What matters is that the details match the actual employer, position and workplace.
Q22.Do I need a Non-B visa before applying for the work permit?
Yes. The foreigner must already be permitted to stay in a category that allows work — usually Non-Immigrant B — before the work permit application can be filed. Spouses of Thai nationals holding Non-O may also obtain a work permit provided the employer qualifies.
Q23.Can I change from a tourist visa to Non-B inside Thailand?
It is possible in some cases by filing a change of visa category with the Immigration Bureau, provided you have the required number of days remaining and the employer's documents are complete. It remains at the officer's discretion; if documents fall short, the alternative is applying at a Thai embassy or consulate abroad.
Q24.What happens with the visa after the work permit is issued?
You must file TM.7 for an extension of stay before your permitted stay expires, attaching the work permit and the employer's tax and social-security records. If approved, extensions are granted for up to one year at a time and must be refiled annually.
Q25.What must I do before travelling out of Thailand?
Obtain a re-entry permit before departure. Without it, your permission to stay ends the moment you leave, and on return you are only granted entry according to the visa you hold — which disrupts the continuity of your work permit as well.
Q26.If my visa expires, is the work permit still usable?
No. The permit depends on lawful permission to stay; once that ends, the right to work ends with it. Both expiry cycles must be managed together.
Q27.How does a BOI-promoted company's process differ?
Promoted companies apply for approval of skilled-worker or specialist positions through BOI systems, then complete the work permit and extension of stay at the One Stop Service Centre, without the general paid-up-capital and Thai-staff ratio benchmarks.
Q28.What is the BOI e-Expert system?
It is the online system promoted companies use to request approval of foreign specialist positions and to appoint individuals to approved positions, before completing visa and work permit formalities at the One Stop Service Centre. Guides are published on the BOI website.
Q29.Who can use the One Stop Service Centre for Visa and Work Permit?
BOI-promoted companies, operators inside IEAT industrial estates, certain representative and regional offices, and holders of special visas such as SMART Visa and LTR — combining immigration and work-permit formalities at one location.
Q30.Do industrial-estate operators get foreign-staff privileges?
Operators licensed by the Industrial Estate Authority of Thailand may request approval for numbers of foreign skilled workers and specialists under the industrial estate legislation, using their own criteria separate from general companies. Confirm details directly with IEAT.
Q31.Which occupations are closed to foreigners?
The Ministry of Labour issues notifications listing work prohibited to foreigners, split between absolute prohibitions and work permitted only under conditions — for example only under an international agreement or only in a supervisory capacity. Check the current notification via doe.go.th before finalising a job title.
Q32.Can a foreigner work as a tour guide in Thailand?
Tour guiding is reserved for Thai nationals under the Ministry of Labour notification in force, so it cannot be stated as the position on a foreigner's work permit. Businesses needing foreign staff in tourism should design roles in management, marketing or coordination that do not overlap with reserved work.
Q33.How should the job title on the permit be written?
Make it specific and consistent with the company's registered objectives and the work actually performed — state the function and scope rather than a broad term such as 'Manager', which is frequently sent back for amendment. The role must also fall outside the prohibited-work list.
Q34.Can one permit cover multiple positions or workplaces?
More than one workplace can be listed if applied for and approved. Working for a different employer requires a separate notification or application. Performing duties outside the stated conditions counts as working in breach of the permit.
Q35.How must a foreign degree be legalized?
It generally must be translated as required and authenticated through the chain used by the issuing country — for example certified by the competent authority and then legalized by the Royal Thai Embassy, or translated in Thailand and certified by the Department of Consular Affairs. Note that Thailand's Apostille system takes effect on 28 February 2027.
Q36.Can I obtain a work permit without a bachelor's degree?
In some cases yes, using experience letters from previous employers stating position, duration and duties, together with skills certificates or professional licences. This is at the registrar's discretion and usually attracts requests for further supporting documents.
Q37.What kind of medical certificate is required?
One issued by a medical facility in Thailand confirming the applicant is free of the diseases prohibited by law, and issued within the validity period set by the receiving office — commonly within one month of filing.
Q38.What are the photograph requirements?
Generally a recent full-face photograph taken within six months, without a hat or dark glasses, in the size specified by the office. Some offices also ask for a photograph of the applicant at the workplace with the company signboard visible, so check local requirements before shooting.
Q39.Must foreign documents be translated into Thai?
Documents not prepared in Thai or English must be accompanied by an accurate translation certified as the agency requires. In practice degrees, marriage certificates and experience letters are the documents most often asked for in translation.
Q40.How far ahead should a renewal be filed?
Before the permit expires — a safe practice is to start assembling documents about 30–45 days ahead, because the employer's latest tax and social-security records are needed. If the permit lapses first, it cannot be renewed and the whole application must be made afresh.
Q41.How do I change employer?
The end of employment must be notified to the registrar and a new application filed for the incoming employer. Do not start work for the new employer before approval. Statutory notification windows apply, so contact the employment office as soon as a change is known.
Q42.What happens if I resign or am dismissed?
Ending the employment ends the rights under the permit, and the employer must notify the registrar within the statutory window. A work-based extension of stay is also liable to be revoked. Anyone wishing to keep working should move quickly with a new employer or change their basis of stay.
Q43.Do I need to amend the permit if my position or office changes?
Yes — position and workplace are recorded on the permit, so changes require an amendment filed with the registrar together with supporting documents such as an employer letter, the new lease and a map.
Q44.What if the work permit is lost?
File a police report and apply to the registrar for a replacement within the prescribed period, attaching the report and photographs. A replacement fee applies under the ministerial regulation.
Q45.Must I carry the work permit with me?
You should be able to present evidence of your authorization to officials during a workplace inspection. In practice, keeping a copy or electronic evidence at the workplace and available on request is the safest approach.
Q46.Do work permit holders also file 90-day reports?
Yes. Anyone staying continuously beyond 90 days must report their address every 90 days under the immigration law, in person, by post, or online where the Immigration Bureau offers it. Separately, the house master or accommodation operator must file the TM.30 address notification.
Q47.Do officials really inspect workplaces?
Yes — both scheduled and unannounced. Inspections check that the foreigner works in the stated position and location, that the declared Thai employees exist, and that the premises are genuinely signposted. Keeping the document file and signage consistent with the filing prevents most problems.
Q48.How is a foreign employee taxed?
Income earned from working in Thailand is subject to personal income tax under the Revenue Code: the employer withholds and remits tax, and the individual files an annual return. Tax records are key evidence for renewals and extensions of stay.
Q49.What are the employer's ongoing duties?
Notify the registrar of the start and end of employment within the statutory windows, register the employee for social security, withhold and remit tax, keep employment records available for inspection, and ensure the employee does not work outside the approved conditions.
Q50.Do SMART Visa holders need a work permit?
SMART Visa holders approved under BOI criteria are exempt from holding a work permit for the endorsed activity, but must still comply with reporting conditions and stay within the approved scope of activity. Eligibility details are published at smart-visa.boi.go.th.
Q51.How can an LTR Visa holder work in Thailand?
LTR holders in categories with work rights receive their work authorization through the One Stop Service Centre according to the conditions of the approved category, such as highly skilled professionals. Benefits follow BOI announcements.
Q52.Can a DTV holder work for a Thai employer?
No. The DTV is designed for remote workers employed abroad and for specified activities. Employment by a Thai employer requires a visa category that supports it plus a standard work permit.
Q53.What do foreign teachers need in addition to a work permit?
Teaching in formal educational institutions also requires a teaching licence or a waiver letter permitting teaching without a licence from the Teachers' Council of Thailand (Kurusapha), together with school endorsement documents and criminal-record checks as the institution requires.
Q54.Can a representative office employ foreigners?
Yes, under criteria specific to representative offices, which differ from ordinary limited companies in both required inbound funds and permitted activities. Because a representative office cannot earn income in Thailand, funding from the head office must be evidenced.
Q55.Is there a freelance work permit in Thailand?
Thailand's system ties the permit to an employer, so there is no general freelance permit. Independent workers commonly incorporate a Thai company that becomes the employer, or consider routes such as SMART Visa and LTR with their own conditions.
Q56.How does your team help, and what does it cost?
We assess the employer's eligibility, assemble corporate and personal document sets, translate and legalize degrees or experience letters, coordinate filing at the local employment office, and set up a compliance calendar for renewals, 90-day reports and TM.30. Fees depend on the case type and document volume — please ask our team by phone, LINE or email. Every approval is at the officer's discretion and we do not guarantee outcomes.
Q57.How does the digital work permit differ from the old blue book?
The Department of Employment issues work permits through the e-Workpermit system, and the digital record has the same legal effect as the former booklet. Employers and employees can check status and print verifiable evidence online. In practice some counterparties — banks, the Department of Land Transport, the Land Department — still ask for a printout with a QR verification code, so carry one. Confirm the spelling matches your passport exactly; a mismatch is the most common reason a downstream office rejects the document.
Q58.If I change employers on a Non-B, do I start the whole process again?
You restart the employer-side process. A work permit is tied to a named employer, position and work location. When you resign, the former employer must notify the Department of Employment of the termination, and your permission to stay begins to run out. The usual sequence is to file the new work permit application with the new employer first, then submit TM.7 for an extension of stay with the new company's full document set.
Q59.Can I work for several companies in the same group at once?
Only if each employer and work location is properly recorded on the permit. Working for a legal entity that is not listed — even a parent or sister company — is work outside the permitted conditions and carries a fine under the Emergency Decree. If you occasionally attend meetings at another branch, add that location in advance and keep a written assignment letter from your primary employer.
Q60.Does the four-Thai-staff-per-foreigner ratio apply to everyone?
The general rule is THB 2 million paid-up capital and four insured Thai employees per foreign worker, but there are significant exceptions: BOI-promoted companies, businesses under the Thai-US Treaty of Amity, SMART Visa holders, representative offices, and teachers at licensed institutions. Check the requirements for your specific business category with the Department of Employment before designing your hiring structure.
Q61.Can a DTV holder work for a Thai company?
No. The DTV is designed for remote work performed for employers or clients located outside Thailand, and for soft-power activity participants. Providing services to a Thai entity for remuneration is work that requires a permit. To work for a Thai employer you need the Non-B plus work permit route, or SMART/LTR if you qualify.
Q62.How much time does the BOI One Start One Stop Center actually save?
OSOS puts BOI, Immigration and Department of Employment officers under one roof, so position approval, visa and work permit issuance can complete in a single working day once documents are in order and the position is approved in e-Expert. The bottleneck is usually not the service centre but the e-Expert position approval, which requires degrees and experience letters matching the job title. Have those legalised and translated before you file.
Q63.How must a foreign degree be legalised before a work permit application?
If the document was issued in a Hague Convention country, obtain an Apostille from the competent authority there. If not, legalise it at the issuing country's foreign ministry and then at the Royal Thai Embassy. Then translate into Thai and have the translation certified by the Legalization Division of the Department of Consular Affairs. The name in the translation must match your passport letter for letter.
Q64.What happens if an employer misses the deadline to report a hire or termination?
The Emergency Decree requires employers to notify the registrar of both the start and the end of employment within the prescribed period. Missing it carries a fine per foreign worker and leaves a mark on the company's filing history, which officers weigh when reviewing later applications. Set an internal calendar and file the notification receipt alongside each employee record.
Q65.What should we keep at the office in case of a labour inspection?
Keep on site: each foreign employee's work permit or digital evidence, passport copies showing the current visa and entry stamp, the TM.30 acknowledgement, the employee register, social security remittance evidence, and a current company affidavit. A complete file usually closes the inspection in one visit and avoids a follow-up demand letter.
Q66.Are there still occupations foreigners cannot do in 2026?
Yes. Ministry of Labour notifications list occupations absolutely prohibited to foreigners and others permitted only under conditions or only with an employer, subject to exceptions under international agreements. Compare your intended job title against the current annex before drafting the employment contract — vague job titles are a frequent cause of amendment requests.
Q67.Does an unpaid foreign director need a work permit?
If the director performs duties inside Thailand — signing documents, giving instructions, holding management meetings as a matter of routine — that is work under the statutory definition and requires a permit, even without remuneration. Attending an occasional shareholders' meeting may fall within the urgent and necessary work exemption, which is time-limited and requires a prescribed notification. Assess this case by case.
Q68.What minimum salary applies for the visa extension and work permit?
Immigration applies minimum income thresholds by nationality when considering extensions of stay, with Western Europe, Australia, Canada, Japan and the US at the top of the scale and some Asian nationalities lower. The figure is assessed together with withholding tax and social security evidence. Check the current Immigration Bureau notification before filing, as the table is revised periodically.
Q69.How does the PND.91 tax return relate to my work permit?
At extension time, Immigration commonly asks for last year's personal income tax return (PND.91) with the payment receipt and the withholding tax certificate (50 Tawi) to confirm the declared salary reflects real employment. If the tax figures do not match the employment contract or payslips, the application will be queried and further evidence requested.
Q70.Our company was just incorporated — can we apply immediately?
Yes, but you must show real operations. Newly formed companies are commonly asked for interior and exterior office photos with signage, a map, the office lease, evidence of paid-up capital, the PP.20 VAT registration or proof of filing, and the list of insured employees. Preparing this set upfront materially reduces document rounds.
Q71.How do SMART Visa and LTR differ regarding work authorisation?
Both relieve holders of the standard work permit process in defined ways. SMART Visa allows work in an endorsed targeted industry without a separate permit, while LTR highly skilled and work-from-Thailand categories receive a BOI digital work permit with annual reporting and fast-track airport access. Both require the responsible agency to qualify you first.
Q72.What extra documents do foreign schoolteachers need?
Beyond the company and qualification set: a letter from the school, a teaching licence or a Teachers' Council waiver, and in many cases a police clearance certificate from the home country. Degrees and transcripts must be Apostilled or embassy-legalised, then translated into Thai with Department of Consular Affairs certification. Allow several weeks before term starts.
Q73.My work permit expires before my visa — what do I do?
File the work permit renewal before the expiry date. Working after the permit lapses is unauthorised work even if the visa is still valid, and conversely, once the permit ends the basis for the Non-B extension of stay falls away. The safe practice is to renew the work permit roughly thirty days ahead, then file TM.7.
Q74.Is working for overseas clients from a condo in Phuket illegal?
Where the work is performed remotely for employers or clients outside Thailand with no Thai-sourced income, current practice does not require a work permit, and the DTV was created for this group. The line to watch is accepting work from clients inside Thailand, which does require a permit. Also consider Thai tax residency if you spend 180 days or more in a tax year here.
Q75.Is social security mandatory for foreign employees?
Yes, for employees in undertakings covered by the Social Security Act, regardless of nationality. The employer must register the insured person within the statutory period after the start date. Contribution records are also what Immigration uses to verify genuine employment at extension time. Only limited groups, such as some workers under international agreements, are exempt.
Q76.I was fined for working outside my permit conditions — will it affect my next extension?
It can. The settlement record is visible in the system and informs the officer's discretion on later applications. Pay the fine, amend the permit conditions so they match the actual work, keep the receipt and the amendment record for the next filing, and avoid submitting information that contradicts the earlier record.
Q77.What is our exposure when engaging a foreign freelancer occasionally?
If the freelancer performs the work inside Thailand and is paid by a Thai entity, the engaging company risks being treated as the employer, and unlicensed work is an offence for both the worker and the person who takes them on. Safer alternatives are contracting with the foreign entity the freelancer works through, or arranging a proper work permit before the engagement starts.
Q78.We moved offices — must the work permit be amended?
Yes. The work location is a condition on the permit, so file an amendment with the Department of Employment together with the updated company affidavit, the new lease and office photos. Also update the TM.30 address record, and file a new residence notification if the employee moved home, otherwise the records will conflict at renewal.
Q79.What registered capital and Thai-staff ratio does my company need per foreign hire?
The general rule is THB 2 million paid-up registered capital and four full-time Thai employees per foreign worker. If the foreigner is legally married to a Thai national the requirement drops to THB 1 million and two Thai employees. BOI-promoted companies and firms inside industrial estates follow their promotion certificate instead. Expect to show the shareholder list (BorOrJor.5), company affidavit, latest financial statements, and three months of PND.1 and SorPorSor.1-10 filings.
Q80.Do I need a new work permit when I change employers?
Yes. A Thai work permit is tied to the employer, the workplace and the described duties, so it does not transfer. The former employer must notify the Department of Employment within 15 days of termination, and you must apply afresh with the new employer. Because a Non-B extension based on employment can be cut short after the job ends, the two filings should be sequenced so there is no gap in status.
Q81.What are the penalties for working without a work permit in Thailand?
A foreigner working without a permit, or outside the scope of the permit, faces a fine of THB 5,000 to 50,000, deportation, and a two-year bar on applying for a new work permit. Employers who take on unauthorised foreign workers are fined per worker, with higher penalties for repeat offences. The exposure runs both ways, so verify the paperwork before the actual first working day.
Q82.How does the BOI route differ from a standard work permit?
BOI-promoted companies use the e-Expert system to obtain position approval and assign individuals online. They are exempt from the four-Thai-employees ratio and commonly receive two-year approvals per approved position, with lighter financial documentation and faster processing. The trade-off is that you need a promotion certificate and the role must sit within the approved organisation chart.
Q83.Does an LTR or SMART Visa holder still need a separate work permit?
No. LTR categories with working rights come with a digital work permit attached to the status, and SMART Visa holders are exempt from the ordinary work permit process. Both still report on the prescribed cycle and must notify BOI of a change of employer or scope. Working for an entity outside the approved conditions is still working beyond what was authorised.
Q84.Which foreign documents must be translated and legalised for a work permit?
Degrees, employment references, professional licences and marriage certificates issued abroad must be translated into Thai or English as the office requires, and in many cases legalised by the issuing country's embassy in Thailand or by a Thai consulate abroad. Many countries can now use an Apostille instead of two-step legalisation. We handle certified translation and legalisation end to end so this step does not push back the start date.
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Contact us →Official sources referenced
- • กรมการจัดหางาน กระทรวงแรงงาน (doe.go.th)
- • สำนักงานตรวจคนเข้าเมือง (immigration.go.th)
- • สำนักงานคณะกรรมการส่งเสริมการลงทุน BOI (boi.go.th)
- • สำนักงานประกันสังคม (sso.go.th)
- • กรมสรรพากร (rd.go.th)
Government fees and processing times on this page were last verified in July 2026 by our Notarial Services Attorneys registered with the Lawyers Council of Thailand. Figures follow published agency schedules, may change without notice, and actual turnaround depends on each authority's queue. Please reconfirm with the issuing authority before you file.