Pferdlkrantz

My visit to the City Hall today, Monday 24.08.2020.

I deal quite extensively with some co-owners in my condo and prepared a list of questions that I thought relevant and that would cover.  There was quite a crowd there, but I weaselled through and looked for an official, who parked me with one of the back-office workers.  Her English was limited but she was very willing to assist, so I presented her with the list as below.  Note that the answers to the questions are in italics and there is a short analysis at the end. 

I represent several co-owners in a condominium in Pattaya.

Some received a letter of notification regarding the new Land Tax in the early part of the year, others have not. 

We have heard that we may have to pay the tax either by the end of August or the end of September, but none of us have received any form of tax demand or invoice.

In the interests of paying on time there is certain information we would be interested in receiving:

·         How is the tax amount calculated? .02% of the Land Office evaluation

·         Is it based on sale price or an assessment by the Land Office? Or is it based on the size of the apartment?  Land Office evaluation.

·         Is there a table that can be consulted? No.  It depends on the Land Office evaluation.

·         In the case of a person owning more than one apartment, how is the tax calculated? The total of the Land Office evaluations is combined and there is a tax on the total.

·         In the case of two apartments combined into one, is the tax demand based on the apartment now being a single apartment or still calculated as two apartments and thus subject to a higher tax demand? The total of the Land Office evaluations is combined and there is a tax on the total, the rooms are not considered separately or jointly.

·         Is this information available on-line in English or any other foreign language? No

·         Will we receive a tax requirement or an invoice? Should be between 01-30 September 2020

·         Will other co-owners who have not received a Land Tax notice be informed in the near future? Not answered.

·         What is the due date for payment?  30 September 2020

·         What are the fines for non-payment or late payment? If not paid by the due date, 10% of the valuation, increasing monthly by 10%

·         How are demands sent to co-owners who do not live in the condominium?  Please note that post is not forwarded from the condominium to local or international addresses. They are  sent only to the condominium.

.

______________

Analysis:

For every 1,000,000 of the evaluation, a Tax of 200Bt is payable.  There is no lower limit, as was mooted in the original information.

If you have more than one apartment, you are taxed on the total value of the apartments, there is no extra tax.  This applies whether the apartments are in separate locations or not, or if two apartments have been knocked into 1.  (Good advantage here, as the Land Office doesn’t take into account the increased value of this type of apartment).

The evaluation from the Land Office is below the sale value of the apartment.

The question regarding non-receipt of the notice was very vaguely answered but I would assume not.   That also went for the question of the Tax Demand/Invoice, but my feeling is that you should get there and pay if you can.  

They seem not to be interested in how persons who don’t live in Thailand or can’t get back to Thailand will be informed or be expected to pay the Land Tax

Personal experience:
As I was only there to ask for information, I had brought no docs except for my passport, which was not requested.  She asked for my address and Sshe accessed the Land Office database and was able to call up my apartment including the LO evaluation.  I asked if I could pay it now.  She said yes, and there was a 90% (nine zero %) discount IF PAID BEFORE 31 AUGUST.   

There was an interesting side question that might depend on personalities/locations - I'm in Pattaya, but I also asked if I could pay for other people and she replied "Sure, just bring me a table with the names and room numbers and you can pay them all." 

The rest of the episode passed very quickly and easily, I paid and was gone.  Including chat and waiting time it was less than an hour.

Regards P.

Don't know how one defines "Government Run" bus companies but the following is an account of my experience today, Friday:

North Pattaya Bus Station (Roong Reuang Coach Co. so assume it is not "Government run).  Buy ticket, no problems.  Instructions on entering waiting area are standard: masks everywhere. Seating is alternate window and aisle per row.
Morchit bus station.  Booked a further ticket (Nakhonchai, again probably not G-R), asked for passport, supplied, no issues with being a Farang.  Screens are in place as normal, about 50% of the booth operators were not wearing masks but masks were prevalent otherwise. 
In short, no issues. 

I find it strange that the edict has not been delivered to non G-R companies.