UWEB

1 hour ago, OneMoreFarang said:

 

I think it is obvious what I am worrying about: A flooded kitchen/condominium. That is obviously something that I don't want.

I am pretty sure any water pipes in the walls will not suddenly burst, worst case they will start to leak one day.

If washing machine hoses never burst, then fine, then I don't have to worry.

But I am sure some people will close the valve to the machine after every use. And maybe some people do that because they had a bad experience. This is why I ask. And I think worrying a little about a problem which could possibly happen is not really a problem.

But maybe I don't have to worry because that just never happens...

One time I had a burst Hose for Washing Machine, since I always close the Tab. In my new House the Water Connection with a nice Water Tab is above the Washing Machine, so easy to close.

34 minutes ago, retarius said:

Blinken? That lying, warmongering, mealy-mouthed, so-called diplomat? I don't think so. 

Kamala the Laughing Hyena, I don't think so. 

People talk about Newsom, but far from making California Great Again he is killing it off. Many more people are leaving the state than coming to it. Soon, like Illinois, this exodus will start hitting the local tax base.

Who else? Just a bunch of woke losers that's all.

They could exhume Hillary Hillary and give her another losing run out.

Trump's the man I hope, America has no chance without Trump. Biden has driven it into the ground. 

So you like a criminal as President?

5 minutes ago, Liquorice said:

Yes, he can submit the application early, up to 45 days in advance at many IO's.

However his application has to be reviewed and approved at regional level.
His under consideration stamp (date to return for the 1 year extension stamp) will be dated 30 days after his current permission of stay expires, that is 15th Oct and the OP won't be in Thailand at that point.

His current permission of stay will have expired and without a new 1 year extension stamp and re-entry permit, he'd be given a 30 day VE on reentry in November.

 

 

That"s also pending on where he is staying. Here in Hua Hin the 30 days starts counting from day of application, not from the day the Extension expires.

49 minutes ago, Liquorice said:

 

Applying for an extension based on Thai spouse, the application has to be approved at regional level.
He would be given an 'under consideration' stamp dated 30 days beyond his current permission of stay (15th Oct).

 

The OP stated he won't be returning until mid-November!

 

@Jon M

Your current permission of stay will expire when you depart Thailand.
For reasons, I've given above, it's doubtful if you can renew your extension before departure. (Speak to your IO though, as @Crossy suggested.)

You will probably have to start from scratch again by applying for the Non Imm O visa from a Thai Embassy to re-enter Thailand.

You can then reapply for the 1-year extension of stay within the last 30 days of the 90 days granted on entry from the Non O visa.

If he is staying in Bangkok he could apply for the Extension on 1. of August, if he stays in another Province he can go the same date with his Documents and Airline Ticket to his local Immigration Office and explain the situation. That would give him 4 weeks prior Departure.

I would even go now to my Immigration Office to ask for advise.

6 hours ago, Old Croc said:

Obviously.

I wasn't suggesting no one pays tax here, just highlighting the huge numbers who don't and expressing a wish to be treated like all other tax residents without copping special falang only treatment.

Only 11 million out of a population of 72 million are registered in the Thai Tax System, and out of this 11 million only 3.3 million are filing a Tax return.

You may read In formations of attached Link

https://www.bmel.de/EN/topics/animals/pets-and-zoo-animals/pet-passport.html

Can remember one of my former neighbors has taken Parrots to Sweden, has taken month to get all Paperwork together. And better to take a direct flight, he was almost arrested in Moscow after they haven't received a pre advise that he will arrive with Animals at the Airport.

9 hours ago, Jon M said:

Hi there, my Non O spouse visa was renewed for a year and is valid till 15 Sep 2024.

 

I normally submit the renewal application about a week before the expiry date but this year I may be unable to do so as I need to stay in my home country in September to attend to family matters and return to Thailand in mid-November, which means submitting the renewal application 2 months past the mentioned visa validity/expiry date.
 

Can anyone help advise if there is any known deadline to renew an expired Non O spouse visa by?

 

Many thanks

When you are leaving Thailand? You can renew the Extension 30 to 45 days before, pending where you are living.

22 hours ago, Mike Lister said:

IMPORTANT - The authors of this document are neither lawyers nor tax advisors, anyone who takes action based on its contents are solely responsible.

 

 

A SIMPLE GUIDE TO PERSONAL INCOME TAX IN THAILAND

11 January, 2024

Version 5, Rev F

Draft work in Progress

 

1. The purpose of this guide is to provide foreigners living in Thailand with the simplest possible overview of Personal Income Tax (PIT) in Thailand. The scope of this document is limited to PIT.

 

2. You may have heard that new tax laws came into effect on 1 January this year. In fact, that is not true! The old tax rules still exist and remain valid, albeit just one minor change to them was made in November last year. Previously, anyone who earned money overseas and remitted it to Thailand in a different tax year, received that money free of Thai tax. That loop hole in the Revenue Department (RD) tax code has been exploited by wealthy Thai’s and is now closed.  Money earned overseas after 1 January 2024 and remitted to Thailand in any year, is now potentially liable to Thai tax and must be assessed via tax return, subject to a minimum income threshold . The purpose of the new rule is to reduce tax avoidance and to help detect tax evasion. Unfortunately, it now means that overseas funds transfers by foreigners living in Thailand, also have an increased risk of being taxed.

 

3. This guide is an overview of the core parts of the PIT system. It is not designed to be exhaustive and it doesn’t cover all aspects of PIT, nor is it intended to  override anything produced by the i RD, or specialist tax companies such as Sherrings or Mazzars. This guide also does not address all types of income or the rules relevant to people from every country. What this guide will provide is a starting point for readers to manage their own tax affairs and it will also provide most of the answers for those with simple tax affairs, especially the average pensioner.

 

4. There are also certain types of visa that fall outside of the RD tax code. The LTR visa for example is one of them, it  received its tax exempt status by royal decree hence visa holders will not to be assessed for Thai tax and they are specifically excluded from this explanation.

 

5. Terminology: this document uses the word “assessable” often. Assessable in the context of this document and the RD, means income that is liable to tax which must be included on a Thai tax return. Not all income is assessable, some is excluded from assessment by its very nature, an example might be income that is not remitted to Thailand or because of the terms of a specific tax agreement. There is assessable income that is taxable and assessable income that is exempt from tax, but the expression, "non-assessable income”, does not really exist as an entity within the Thai Revenue Code. Consequently, readers should not think that some of their income is not assessable under the Thai Tax code. Taxable income = Assessable income minus exemptions, deductions, allowances.

 

6. Dual Tax Agreement/Double Tax Agreement (DTA): is an agreement between two countries that sets out which of the two countries has the right to tax specific types of income and all the associated rules. It’s purpose, in part, is to ensure that the same funds are not taxed twice by two different countries  and provides a means by which tax that is paid twice, can be recovered, how and from where. Note: If the taxpayer income arises in one country but the tax  payer is resident in a second country, use of a DTA can result in increased tax being paid, if the second country has a higher rate of tax on the type of income in question, than the other.

 

7. This document is being drafted in January 2024. Tax returns are due between now and 31 March 2024, which cover the period, 1 January 2023 until 31 December 2023. The tax changes affecting foreigners in Thailand came into effect 1 January 2024 which means this years income activity is not reportable until at least 181 days from the start of the year. For year round residents, a tax return will be due 1 January next year, 2025.

 

8. If you stay in Thailand for more than a cumulative 179 days, between 1 January and 31 December each year, you will be and always were considered to be Tax Resident in Thailand during that year, almost entirely  regardless of the type of visa you have (special tax exempt classes of visa excluded). It doesn’t matter that you may be Tax Resident in your home country or elsewhere or that you pay tax in those countries, Thailand will still regard you as Tax Resident. Tax Residency and Immigration status (and the visa you hold) are different things. Tax residency is based solely on the number of days you spend in Thailand and where you are at midnight on each day.

 

9. It should be noted that there always was an obligation on the part of foreigners who were tax resident in Thailand, to report assessable income every year, provided they met the minimum income threshold. This law was not actively enforced in the past and many remained unaware of their obligation. Very little has changed today, that obligation remains unchanged albeit the scope of income that must be reported has now increased and tax collection has taken on a higher profile.

 

10. Because you are Tax Resident, YOU must review your income each year to determine if it is regarded as assessable to tax in Thailand, nobody else will do this for you. If your income does not exceed 120,000 baht per year, you do not need to file a tax return (60,000 baht if your only income is bank interest paid to you by a bank in Thailand). If your income is over 120,000 baht per year, you must file a Thai tax return between 1 January and 31 March.

 

11. Your income in Thailand is defined as any money paid to you inside Thailand, as well as, any money you receive from overseas, both types are potentially assessable income for Tax Residents. There are many types of income that can be as assessable, the Thai RD lists some of them and is linked below, however, the list is not exhaustive and does not consider the many different types of overseas income that forigners may have:

https://sherrings.com/personal-income-tax-in-thailand.html#:~:text=Section%2040%20of%20Thailand's%20Revenue,Pensions%3B%20and

 

12. There are also classes or types of Thai income that the RD regards as exempt from assessment and these are also linked below. Note: it is assumed that if the income is not listed as exempt, that it is regarded as assessable:

THIS IS A PLACE HOLDER FOR THE CORRECT LINK

 

13. The definition of income that is derived from  within Thailand is fairly clear, if you work and have a job and you are a Tax Resident, the payment you receive is assessable for tax.  Interest that is paid to you on Thai bank accounts is regarded as assessable income, as is income from investments such as stocks and bonds within Thailand. As a general principle, any payment you receive for work that arises within Thailand is regarded as assessable income. You should note that if you are generating income by working while staying in Thailand, it is (and has always been) irrelevant where that money is paid and whether you bring the money into the country or keep it offshore. That money arises in Thailand hence it is taxable here.

 

14. It is not possible to give the same blanket rule to everyone to determine whether their income is assessable or not because of the variable factors involved. Overseas income has to pass several tests to determine if it is assessable to Thai tax or not. It is still early days and all the rules are not yet clear. It has been said that foreign tax residents who import funds from countries that have a DTA with Thailand, will not be effected. Exactly how that will work leaves many questions unanswered hence this document attempts to look at only the most popular types of income based on what is known at present. This document does not speculate as to what may happen in the future, other than in the segment at the end concerning likely future Immigration rules.

 

15. First and foremost, only income that is remitted to Thailand is assessable in Thailand, funds that remain outside Thailand are not. If we take the simplest type of income and say that you transfer personal savings from overseas to Thailand and those savings  were earned before 1 January 2024, those funds are not assessable. But savings earned after that date are, hence the date when the income is earned is extremely important. A word of caution, you may be asked to provide proof that savings were earned before 1 January 2024 hence it will help if you store statements of each of your accounts showing valuations that are effective as of 31 December 2023.  

 

16. The way in which the income is received in Thailand does not change its definition. Bank transfers, cheques, cash, overseas ATM and credit card transactions can also be income, the last two because overseas funds were imported to pay for goods or services in Thailand.

 

17. Another common type of income is pensions, which can be complicated, depending on the type of pension and the country that it comes from. The country of origin is important because there are over 60 different types of Dual Tax Agreements, sometimes called Double Taxation Agreements (DTA’s), between Thailand and those 60+ countries and each one is different. As a general rule, most private or company pensions from most countries appear to be assessable here but YOU will need to confirm that yours is or is not. If that is true, private and company pension income IS assessable income in Thailand.

 

18. US Social Security payments, a form of pension paid to some older people, can only be taxed by the US under DTA rules and Thailand is forbidden from taxing them, this means those payments are NOT assessable income. UK State pension on the other hand is not covered by a DTA so it is assessable income in Thailand whilst UK Government or Civil Service, Armed Forces and some NHS pensions are not. YOU must research your own country’s DTA to determine if your pension is exempt or not.

 

19. The proceeds from the sale of a capital item such as overseas property, where funds are remitted to Thailand, is one popular source of expat funds, the sale of some investment products such as stocks, shares and bonds is another. Those proceeds typically comprise two parts, capital and profit. If the capital and/or was acquired before 1 January 2024, it is free of Thai tax. One way to separate capital and profit may be to have an official valuation or statement that is dated 1 January 2024 since anything earned before that date, is not assessable. Also, if the profit has been the subject of a Capital Gains return in the home country, that also may be free of Thai tax but this cannot be guaranteed at this time, until things are made more clear and are once again subject to the terms of any DTA. YOU will need to review the DTA between Thailand and your home  country to fully understand what particular clauses affect you.

 

20. It appears as though most property rental income that is remitted to Thailand is considered to be assessable income and is taxable here, unless of course it has been taxed in the home country and/or the DTA prohibits its taxation (which seems unlikely).

 

21. YOU are responsible for determining if your assessable income in Thailand exceeds the threshold and means you must file a tax return. That assessable income might comprise, pension payments, investment income, rental income or any of the other types of income listed in the link above. If you have assessable income of over 120,000 baht per year, you must file a tax return (60,000 baht if your sole source of assessable income is bank interest paid in Thailand).

 

22. Before you can file a tax return in Thailand, you need to acquire a Tax Identification Number or TIN from the RD offices in your area. You will need your passport, a valid and current visa or extension and in many areas, a Certificate of Residency from the Immigration Department.

 

23. Who must file a tax return? The English language translation of the RD rule says that, "You have to file a return on the income that you received if you meet one of the following conditions:

(1) Your total income exceeded 120,000 baht in the tax year.

(2) You were married and your income combined with that of your spouse exceeded 220,000 baht in the tax year."

 

This is understood to mean assessable income.

 

https://www.rd.go.th/fileadmin/download/english_form/030265guide91.pdf

 

24. Completing a tax return is a simple affair for most people, if you have difficulty, the Revenue Department staff are extremely helpful. Tax returns must be filed between 1 January and 30 March each year, if you file later than that, penalties will apply.

 

25. Thai tax is layered in bands and is payable based on the amount of assessable income that  falls within each band and are shown and linked below:

 

Taxable Income per year(Baht) Tax rate

0 – 150,000 Exempt

150,000 – 300,000 5%

300,000 – 500,000 10%

500,000 – 750,000 15%

750,000 – 1,000,000 20%

1,000,000 – 2,000,000 25%

2,000,000 – 4,000,000 30%

Over 4,000,000 35%

https://www.mazars.co.th/Home/Insights/Doing-Business-in-Thailand/Payroll/Personal-Income-Tax

 

26. The Thai tax system contains a series of Allowances, Deductions and Exemptions that will help you reduce your tax bill and they are very generous. It is easily possible for the average expat foreign retiree to reduce their taxable income by 500,000 baht or more each year. For example, a retiree aged 65 years of age, married and living here full  time, supporting a Thai wife who has no income and doesn’t file tax return, is allowed the following:

 

a. Personal Allowance for self - 60,000

b. Personal Allowance for wife - 60,000

c. Over age 65 years exemption - 190,000

d. 50% of pension income received, up to 100k - 100,000

e. In addition, the first 150,000 of assessable income is zero rated and free of tax

 

27. Additional deductions and allowances exist for health or life insurance premiums paid in Thailand. A complete list of deductions, allowances and exemptions can be found here

https://www.rd.go.th/english/6045.html  or from Sherrings below.

https://sherrings.com/personal-tax-deductions-allowances-thailand.html

 

28. The Thai Revenue  tax filing system is on-line but only available in Thai language at present. The tax forms are however available in English and they can be downloaded from the link below.

https://www.rd.go.th/english/63902.html

 

29. A simple sample completed tax form for a person aged over 65 years is shown below as a guide.

https://aseannow.com/topic/1312534-taxation-of-ex-pats-pensions-etc/page/6/#elControls_18532562_menu

 

30. Tax filing in Thailand is based on the honour system, it relies on you declaring all the right information every year and there are severe penalties for evading Thai tax. It would be foolish and a gross under estimation of RD capabilities to think  that doing nothing and keeping a low profile means you should ignore Thai taxation. Very few sane people in the US and UK ignore the tax authorities who tend to have a long reach. It cannot be ruled out that at some point, a link may be established between tax filings and visa extensions. A law already exists that requires foreigners to apply for Tax Clearance Certificates before being allowed to depart the country but it is not being enforced currently. These things are possible because similar things have been adopted in several countries in the past, including the US.

 

31. The RD tax return requires taxpayers to report assessable income, the tax rules even list some types of income In Thailand that are not assessable to help in this. In addition, some types of income, from some locations, for some nationalities, are also known to be exempt.

 

32. If a taxpayer is certain that some of their income is not assessable, they may not want to declare it on their Thai tax return.  Alternatively they may wish to ask the RD or employ specialist tax advisor's. It should go without saying that some taxpayers may try to suggest that some of their income is not assessable when really they don’t know for sure, or, they know that it is and say it that it isn’t, a sort of, chancing your arm and hoping you wont get found out. In that situation, the RD will not look favourably on such people and penalties are likely.

 

33. There are several sources of detailed tax information and these web sites are linked below:

https://www.rd.go.th/english/6045.html

https://sherrings.com/personal-income-tax-in-thailand.html

https://www.mazars.co.th/Home/Insights/Doing-Business-in-Thailand/Payroll/Personal-Income-Tax

 

UNRESOLVED, CONFLICTING or UNCLEAR  ISSUES

 

A. The exact nature of the imported income taxation rules between the Thai RD and countries with whom it has DTAs

 

B. The conflicting need to file a tax return where zero tax is due (a nil return).

 

C. 

 

 *** END ***

Mike, thanks a lot for this excellent Guideline and the additional added clarifications. I will adjust it with some additional Information's I have found after reading the Thai-German DTA for my personal use.

11 hours ago, Liquorice said:

I've used the 90-day online system flawlessly, until I obtained a new passport whilst on a visit to the UK.

On returning to Thailand, I immediately went to Immigration and had my stamps changed over.

83 days after rentering, I tried to submit my 90-day report online, but immediately received a message to visit my IO.

 

At the IO and asking why my online report was rejected, the IO dabbled on his PC, gave me a new 90-day report date and told me it was OK now.

I just submitted my next 90-day report online yesterday, and it was approved today.
I can only surmise they didn't update my new passport details on their system in the first instance, hence it was rejected.

 

Others have reported successfully submitting their first 90-day online after re-entering the Country on a new passport.

When you have got a new Passport the first 90 days Report has to be done in person.

1 hour ago, sanook 1 said:

Could you/do you get moore than the standard 0,3% interests on savings with k bank without having a fixed deposit? 

You may have a look

Daily Interest Rates of Commercial Banks

12 minutes ago, giddyup said:

It does seem to take longer to get approval than it did a couple of years ago. Then it was within a couple of hours, now it might be days.

With the old System Jomtien had auto approval, what seems to be not possible with the new System.

12 minutes ago, caligula123 said:

Hello.I have tried search forum but still abit unclear which company to go with.I am here for short time now but plan come back to retire by the end of 2024.I am interested in being able keep same number as long as i can.I bought a TRUE tourist sim but after further review,i think im only able to top up/keep active for 90 days..I think i read DTAC and AIS have sim card i will be able to keep active for up to a year with regular top up and can do online? any reccomendations?  sorry if asking question already asked but thank you for any information in advance..

I have one from DTAC, costs are some few THB only to keep the Sim 1 year valid. Upload and extension can be done online.

2 hours ago, Luuk Chaai said:

Interestingly, light beers are often those with higher sugar, and low alcohol beers can also be quite sugary, as the sugar produced in the malting process is hardly converted by the yeast. However, in regular beers, the amount of sugar is typically less than 2 grams per litre, or less than 1 gram per pint.

But that's Sugar from the brewing Process, I was talking about added Sugar like you can find in a lot of Drinks and Street Food here in Thailand.

1 hour ago, scubascuba3 said:

bad news for food and drink prices most likely

There is no Sugar in my Beer.

Excellent news I have read already in another newspaper yesterday, the disadvantage is that this type of Batteries can be used in small Cars only due to their weight.

10 hours ago, proton said:

Its 150 wat WP 155, 11 years old, had to replace leaking tank last year, After that it started pulsing and never did find a solution. Now its not kicking in properly for the water downstairs, but upstairs it's still OK which seems odd. Tried bleeding the tank and altering the pressure switch screw but no change. Cannot understand why it works for upstairs but stopped on the ground floor, just a trickle from taps there.

Have you ever cleaned the small sieve in your Water Tabs and Shower Heads?

Buy a new Pump, it's just 5.500 THB. Not the trouble worth to repair such an old Pump.

In which direction facing your panels? Production is not very high.

On 12/31/2023 at 10:27 AM, toofarnorth said:

I have a Makita hedge trimmer and a Black & Decker grass strimmer both excellent. Funny thing is I was outside an hour ago with my first cuppa and I thought I must cut the hedge tonight.

Have a Makita too with two Batteries, excellent.