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Anyone who lives in Thailand for more than 180 days in a single tax year will be considered a resident - Tax residents of Thailand who derive assessable income derived from outside Thailand would only be subject to tax if the income is earned in any tax year starting from 1 January 2024 onwards and is remitted to Thailand in the same or a later tax year. Also the remitted amount is greater than the Personal Income Tax (PIT) threshold of 150,001 THB. Assessable income is the basis for calculating your tax liability and this is any income including social security, but subject to social security program and any applicable Double Taxation Agreements (DTAs) that identify how these payments are made and the agreement to tax within Thailand. Once you determine your assessable income, you can deduct any allowable expenses or allowances to arrive at your taxable income. This taxable income is then subject to the progressive personal income tax rates in Thailand. Anyone who is considered as Thailand Tax resident then a tax return will be required even if no tax will be eventually paid. Many countries have a dual taxation agreement with Thailand to prevent double taxation occurring in both countries. However if what the op says is correct and his DT covers his social security payment then the question being asked is really what is the process for an expat in terms for the order for getting taxation managed and reconciled. Credit Method: Often, the credit method is used. This generally means you would initially calculate your Thai tax liability. Then, when filing your return, you would claim a tax credit for the taxes paid (or payable) in your home country on that same income. The credit would offset your Thai tax liability. The credit amount is usually limited to the lower of the tax paid in your home country or the Thai tax due on that income. So, you might end up paying some Thai tax if the tax rate in Thailand is higher. Practical Application in the First Year: Because it's your first year, gathering the necessary documentation to prove your foreign tax liability might take time. It's possible that you might need to make an estimated payment initially and then adjust it later when you have all the supporting documents for the tax credit. Pre-payment vs. Reconciliation: Whether you pre-pay and reconcile later, or if you can reconcile at the point of filing, will depend on the specific DTA provisions and how efficiently you can gather your own income / Tax / DTA documentation. If you have a consistent income stream and readily available tax information from your home country, you might be able to reconcile at the time of filing. The op needs to contact his home country Tax office and provide the appropriate DTA information to the Thailand tax office to at least educate them (they currently will be unclear of all the DTA's worldwide initially especially when being processed by an administrator who is simply reading a memo that is supposed to cover this, but falls short). However the bottom line is If the DTA covers the op then there will not be any tax to pay, but may need to wait for this decision or may be asked to pre-pay before being reconciled. Any prepayment is likely going to be down to the efficiency of the local Thailand Tax office dealing with an ex-Pat tax affairs and hence it would help the efficiency if the op provides the proof of income with its basis of Tax and the DTA for the Thailand Tax office - By providing this at the same time as the tax return. The key issue for all ex-pats in this same situation is to do the work - Identify their own DTA, understand what has been taxed in their own country from their remittance and if they can show as much saving as possible that has been taxed in a previous tax year and hence is not subject to tax in Thailand if this was in your account before Jan 1st 2024. Unfortunately it will likely come down to each tax return owner to educate the administrator with facts and be in control of the process, rather than expecting the admin tax person to be able to advise you of what you are allowed.

Thanks for providing an alternative, but "if you just want to remit funds on your own terms rather than the terms imposed using O Visa extension." is the freedom from either the deposit or the monthly remitting of income / funds that holds the greater appeal for me - Others might see value in either the income remit or the deposit as a greater value because we all do differ - Thanks for your contribution.

Mnnnn - Interesting - I didn't know that Olmate - Thanks.

I stopped using O-A just after the insurance mandate was required. Currently I am currently considering using an agent so as to keep my funds outside of Thailand, the costs quoted have been between 15-20k Thb. The O-A insurance quoted has been between 15-20k Thb. Obviously with O-A I would need to exit and return for the second year and return to the UK every second year, but I do get some form of health cover and while this cover is minimum it provides some cover greater than no cover. So for the same cost as the O Visa extension (based upon retirement) if prepared to exit every year and return home every second year there is some value in considering the OA Visa, especially if you just want to remit funds on your own terms rather than the terms imposed using O Visa extension.

Thanks for the response. Yup I should have inferred from the "walk" mentioned, but I once tried to walk in and then get a train back to Bangkok (since they seem less particular at the train station immigration). I aim to take the train on my next (3rd) back to back VE and only stay one night in Arau, then catch the 45 Special Express train to Bangkok going through the train station immigration. It will be interesting to see if there is any better experience doing it this way.

I did a same day border bounce Padang Besar 10 days ago - posted here

Which IO told you had to stay 2 nights i.e was it the Malaysian or Thai I/O - Also which immigration office did you use for the entry / exit border since there are two options 1). Train station 2). immigration near the road, where the bus to Hat Yai stops. I did the same border run 20th Jan (10 days ago) - Entered by train stamped out of Thailand and stamped into Malaysia then walked over the bridge to the other immigration office by the road entry - When exiting Malaysian I/O pushed my passport across the desk to senior I/O and then pointed to the date, the senior officer just nodded and the other I/O stamped me out. When I got to the Thailand immigration the I/O refused me entry and said I need to spend one night in Malaysia I asked if I could return early since I was unaware of the rules 60 days visa exempt since it was so new, she then asked me for flight out of Thailand and then asked for accommodation booking in Thailand which I had neither a booking for accommodation nor a flight until the middle of May. She then told me to make a hotel booking in Thailand for that night. I went away made a booking and went back with the confirmation email on my mobile phone, which she ignored and just stamped me back into Thailand immediately on my return back to her desk and told me to make sure next time to stay one night in Malaysia. It is not clear if the requirement is one night or two and since it is down to the discretion of each individual I/O and hence it could in theory be any amount of nights.

There was a report a few weeks ago identifying no issues for same day in / out Vientiane

The last link doesn't seem to want to resolve as a clickable link - Here goes again https://shorturl.at/ebxO2 or copy paste the text below https://asq.in.th/question/can-i-get-a-60-day-visa-after-a-same-day-land-border-run-to-vientiane-from-udon-thani

I am seeing one and two night stays on the Lao border via Huay Xai is no longer possible from the sources below, but the rules at Vientiane seem a little less certain if this policy is being implemented. https://asq.in.th/question/can-i-get-a-60-day-visa-after-a-same-day-land-border-run-to-vientiane-from-udon-thani

Good response - Actually I had forgotten about this from Tod - Those interested see below-

Yikes - That is important news (at least to me) - I had made travel arrangements based upon going in and out at the border on the same day - Is this a recent occurrence or just isolated events being reported. If there was one border that I felt I could always go to and it would be straightforward was Vientiane. If this is a consistent rule then it seems the only safe options are organised van trips or possibly the Malaysia border Padang Besar. However even at this border I heard from a few people (about 2 years ago) that they were required to stay one night in Malaysia. Since that time I have heard nothing more and so this also could have been an isolated incident. In a more general sense the current system has never seemed to make much sense. If it is Thailand policy to actually allow certain passport holders to go out the country and then return on a Visa exempt without any cost what is the point of inserting a border hop obstetrical which just gets in the way. The end result is their customer gets more inconvenienced and also forces some of the available tourism money to benefit their competitors Cambodia and Lao in collecting Visa fees.

Ha - Yup - That was an important word - It did have me thinking for a while - The border is not even friendly to agents.

Right - And if I ever I have no choice in the future and must do that particular border crossing - Then I will always use an agent - No question.

Mnnn - Looks like I am behind the curve - Yes just founds sites showing same as you are reporting USA/European/UK it is $40 at the border (at airports there is also a $1 processing fee) The other option is $50 by getting the evisa online before getting there.