Liquorice

Pointless if it's not enforced.

Most forms of income are regarded as assessable for tax in Thailand, unless your DTA excludes them. The UK DTA only excludes 'Civil Service' pensions as exempt taxation, not State, private or company pensions. I wouldn't worry too much, I did my own calculations based on UK state and 2 private pensions, and no tax is due in Thailand. The PITA is that I still have to complete a PND 60 and submit it, to be informed of what I already know. The best DTA I've come across is Ireland's, which includes all pension types as 'exempt' from taxation.

He's not Immigration or an official.

The MFA only made an announcement in July. With 60 days now on entry + 30 day extensions, 3rd or 4th entries wouldn't be due yet. I've only read of two entries since. To redact their order it would have to be announced in the Royal Gazette, and that hasn't happened. They may not be enforcing the 2 VE border crossing, but that could change at a whim.

Can you post a link to that order rescinding the limit of VE entries at borders. Announced by the MFA, not by Immigration.

Visa exempt entries are for 'tourist' purposes. Ideally you should obtain a Non Imm O visa, then extend that 90 day stay for a further 365 days based on Thai spouse, with a multiple re-entry permit. Come and go as you please within that 365 day period. Can be done in Thailand, but it sounds as though you don't stay long enough to allow processing of the applications. Once they start questioning and making notes on their computer, you're between a hard rock and a stone.

The official rule limiting of 2 VE entries by border has never been rescinded by Immigration. They may be more lenient, but it's still at their discretion.

Got a link to an official Immigration announcement on that. It's entirely at the discretion of the IO.

Cheaper and less inconvenient just to pay the 500 BHT a day overstay fine at the airport when departing, or apply for a 30 day extension at Immigration.

That greatly depends on the DTA with Thailand from where your finances are based. It may help if you state from which Country your finances are remitted from.

No, but @JimGant made an additional valuable point that not all income transferred to Thailand is assessable for Thai tax, such as overseas Inheritances, which some readers may find informative.

Correct. You're allowed to transfer the full amount of those Savings at any time in future years as a 'tax credit'.

I would transfer £10,000 before the end of 2024 in that case. You won't be eligible for any tax from the situation you described. I'm currently calculating the maximum I can transfer to Thailand without being liable for any Thai tax, even though I don't need it now, I may in previous years. It pays to get ahead of the game.

Not if it's still from Savings prior to 31st Dec 2023.

@essexman Sent a PM.

Retirement age is 60 for both men and women in Thailand, and the Ministry of Labour is considering raising this to 65. Certain public sector employees may retire at 55.

I was informed yesterday by the TRD that the new Thai tax forms will be available from the above site just before the New year.

For a 21-day overstay, it's usual just to pay the overstay fine and depart. I'm guessing he couldn't pay the fine, hence he was arrested and will be held until such time the fine is paid.

If the TRD are refusing to issue TIN's for foreigners, or advise a tax return is not required, what would you advise expats to do? I get the impression this is not something the TRD want to enforce on individual expats, as it would cost them more in staff administration fees, than any due taxes from a minority of expats.

Roi Et.

Last week my Provincial tax office informed me as my income is taxed at source in the UK, I am not required to file tax forms in Thailand, other than reclaiming tax paid on interest from my Thai bank accounts which I've done for years as I already have a TIN.

Regardless of whether your IO renew your 90 day report from a new extension or not, your next due report date will be stamped on your previous TM47 receipt, which should be stapled in the back of your passport. Supporting documents for application submitted in person 1. Passport 2. Departure TM.6 card (TM.6) See sample TM.6 card 3. Notification of staying over 90 days (in case of having already notified of staying over 90 days) See sample notification 4. Fill in details in TM.47 form and sign your name See sample https://www.immigration.go.th/?page_id=1648

As an aside to the above, Jack. Around 12 years ago after apply for a further 1 year extension, my current extension expired, and I was in the 30 day under consideration period when I was notified of a family bereavement. I informed my IO and purchased a re-entry permit to cover the 30 day under consideration period. They stated provided I returned by the expiry date of the 30 day period it was fine. I returned two day prior to that 30 day expiry date, which raised some eyebrows on re-entry, the entry clearance officer calling over a supervisor who looked at my extension stamp, the under consideration stamp and the re-entry permitted. The supervisor did ask if I preferred a 30 day visa exempt entry stamp, which I declined, shrugged and muttered something to the officer who duly stamped me in for 2 days. The following day I visited my local IO, filed a new TM30 and received my new extension stamp. The IO stated it was approved a week previously, but they were expecting me.

That's correct, in theory, a representative can attend on your behalf, but they would of course require your passport. Same as, a representative can submit your 90 day report in person, or even submit an extension application in the event the applicant is handicapped or has disabilities. That said, if you're travelling and staying in different Provinces, then you should be carrying your passport. I don't think there is one answer fits all scenarios in this case as there as so many variables. Provided you return by the under consideration period date given, then you can't be on overstay, but if you couldn't return until a later date then technically you would be on overstay. I always apply 30-45 days before my extension expires. My IO always date the under consideration period 30 days from the expiry date of my current extension. They always call when the new extension application is approved, which is usually somewhere between the date my previous extension expired and the 30 day under consideration period, although it was once approved before my current extension had expired. If you were planning to travel locally during the under consideration period then my advice would be to notify your IO of those dates, and provided you return by the end of the 30 day under consideration period it shouldn't be an issue.

Usually 14 days. So why didn't you go back for the 1 year stamp? As per @DrJack54 reply - you can go alone for the stamp. Same after the 30 day under consideration period for the 1 year extension stamp based on Thai spouse - you can go alone.