Transcript of the above video: 

As the title of this video suggests, we are discussing, well we're discussing 90-day reporting in 2026. Just as sort of a preface here, I go through some of the comments from time to time and people, other people that are on YouTube or in social media tell me varying things regarding comments and things. Some swear by, "you should read them all", some just say, "ignore it completely". I'm somewhere in between. Also, just something to bear in mind, I have never really considered myself a YouTuber - I get into that in another video I made contemporaneously with this one - so when I read some stuff, I'm just like really, you're making comments like that against somebody who is for free, putting up this information. I'm not trying to make money off of YouTube; I'm just putting out the data. Yes, there's a promotional element for the firm associated with these videos, but I think over the years, most people can see that the balance of benefit goes to the viewer in terms of the content. So a lot of really negative stuff, most notably there was one thing on there where somebody who was talking about the LTR and how they didn't have to do 90-day reporting, and therefore I was missing out on the "gravy train" of 90-day reporting money. We don't make any money off 90-day reporting, okay. Like we do it for our clients, we assist them as a courtesy, but we don't make any fortune off 90-day reporting; there's no money to be made in that. Most of the videos about 90-day reporting or TM 30, another one I made contemporaneously with this one, but I have mean tons of those in the past, we don't make any money off any of that. Nobody wants to pay what we need to be paid because our time costs what it costs because we have other clients who are demanding it and paying that quote. Nobody will pay for us to do 90-day reporting or TM 30s on their own. There is no "gravy train" money from 90-day reporting. So just be aware of that. 

Also, with regard to the LTRs I’ve brought up in the past, where in the law does it say LTRs don't have to do 90-day reporting? It's not in the Immigration Act of '79. In the Immigration Act of '79 which does say BOI can create its own visas but doesn't stay the BOI can create work authorization, it specifically states there are immigrant and non-immigrant Visas. BOI has not created an immigrant visa, notwithstanding the fact they want to call the thing a Residence Visa, it's not Permanent Residence. Permanent Residence is defined under law in Thailand. BOI doesn't just get to ignore it, nor do they get to ignore the fact that 90-day reporting on Non-immigrant visas is still enshrined in law.  So stop talking about the LTR like you know what you're talking about, because no, it's not exempt from 90-day reporting no matter what anybody says. Read the Immigration Act of '79 and ask the question is the LTR Visa actual Residence pursuant to that Act? No, it is not. If it is not, then you're covered by the Non-immigrant sections of the same Act. There you go with regard to that on the LTR. 

But with regard to 90-day reporting, specifically in 2026, I highly doubt that we are going to see much change with regard to 90-day reporting. My hope is on one level that we do see the online system get a little better; that has been the source of some complaints I've seen in many folks' comments and things on these videos. But that being said, other than that, I expect the 90-day reporting process will be largely like it was in 2025. That being said, we'll certainly be keeping people updated on this channel as that situation evolves.