A friend of mine has a retirement visa issued in Pattaya. He has an address in Pattaya. At the moment he is visiting his girl friend in Ubon. Today he was due to report for the 90 days. The immigration in Ubon denied the report, they told him to go to Pattaya, because his retirement visa is issued in Pattaya. As far as I know you can do your 90 day report at any immigration.

What is wrong?

You report at the office that issued the extension.

Best is to report to his regular office.

But if he has proof of staying in another location he can try to make the report with that proof. But much easier to just mail it to the regular office.

Normally you can report at another office but you must use a local address on the TM47 form. Some offices will also want proof of that address.

It is to late to do a mail in report since he is past his report date now. If he can get back to Pattaya within 7 days from the report date he will not be fined for late reporting.