Briggsy

I could, that's maybe 5 weeks CMS deductions. Nothing in the UK.

Operation Dragon Slayer : Dragons Slayed : 0

Sorry buddy, but @Mr Meeseeksis right. You believed what they told you in the bar, didn't you!

This only seems to happen at Phuket Airport. If I had an overstay (I don't), I guarantee I would not be leaving via Phuket airport.

Coming in to Thailand or leaving Thailand?

The antithesis.

@KhunHeinekenYou may find if you speak to Revenue Department officials, and you probably have, they are very happy to follow the tax code and in my experience play it by the rules for the hapless retired farang. Indeed it does, at least on Aseanow.

https://www.youtube.com/watch?v=qWQfsx9Fj3A

I have been stopped innumerable times, particularly when I lived in Bangkok. One time, a police officer jumped out from behind a car trying to grab my arm causing me to swerve like an insane game of tick. I razzed off without thinking. That was the only time I ran a police checkpoint. It was on Ratchadamri, I think, by the old Cambodian embassy. It was very exciting. I thought they would catch me at the next junction so I quickly turned left. I got away with it!

https://nps.dnp.go.th/reservation.php There you go.

Correct. However it is the other stuff that you wrote that I do not understand. Whilst foreign income may be exempt (e.g. social security payments) IN THAILAND, it is very important that they may well not be exempt IN THE FOREIGN COUNTRY and if taxable, they will be taxed there. An example of this is the UK State Pension. (I am from the UK.) Even if a taxpayer is resident in Thailand for tax purposes, their UK State Pension will be taxable in the UK. However if remitted to Thailand within the assessable period, it will be exempt from Income Tax in Thailand.

"Pattaya Man"

@NoDisplayName I find it very hard to understand what it is you are trying to say in your post. I assume you are talking about income derived in the US. If I am right, and again it is very difficult to understand what you are saying, then 2 tax authorities could potentially consider this income. i) The IRS who will apply the US tax code. ii) The Thai Revenue Department if the income is remitted to Thailand in the same tax year or the following one. This authority will then apply Thai tax legislation. These 2 tax authorities will act independently. However any DTA will allow you to avoid paying tax twice on the same income. That's it.

I am afraid your loophole would not work and it has demonstrated your misunderstanding of double taxation. Income derived in the US would first be taxed in the US under the US tax code. If the Thai tax due is less, you don't get a refund. It is key that you understand what double taxation relief is. I hope this post helps you to understand.

They can indeed, but there is a maximum ceiling. The teacher may be maxed out.

One wonders how the press have got hold of this story and what a strange angle they have taken with it. It looks like a leak and then the CAA has just decided to confirm and leave it at that which is a wise decision. The piece could alternatively have been, "There was never any danger. The pilots followed their training. The passengers knew little about it."

Because it says "income derived from employment" so it must be a company pension. It is very clear in my mind.

This is because The Thai tax code is written with a view to what is taxable in Thailand, irrespective of whether the income is derived within Thailand or overseas. Tax residents of Thailand with foreign income must consult the Thai tax legislation to know what is taxable. Social security payments are exempt. Even in the UK, many social security payments are exempt, e.g. Universal Credit. UK tax legislation specifies which are taxable and which are not. Thai tax legislation blanket exempts them all. That's the law! (in Thailand) Feel free to pay thousands of baht in tax on non-taxable exempt income if you think otherwise.

@Phulublub Excellent, now we are both looking at the legislation. My reading is that income mentioned in Section 40, Par. 1 that you have highlighted is clearly a company pension (exempting civil service pensions) and not a state pension which is exempted in Section 42. The answer to this question is NOT found in the DTA but in the Thai tax legislation, I think we can agree.

Lol at somebody putting the confused face on all my posts. I am the only one providing sources and references!

I beg to differ. It is the Thai tax legislation. I also believe it is the opinion of most people.

The wording is not clear and does not specify Thai social security payments only. I believe state pensions are exempt.

You are correct in stating that government service (aka. civil service) pensions are covered as an exception in the Thai-foreign country DTA's. You are correct in stating that state pensions are not mentioned. You are, I assume, correct in stating both are taxable income in Australia. However, under Thai tax legislation, your Australian state pension is not taxable, it is tax exempt. What does this mean? I will talk about the UK because that is what I know. Your UK state pension will be included in your taxable income when calculating your UK tax bill. Even though UK citizens may be non-resident in the UK for tax purposes, they still suffer tax on their UK income. If they have to or choose to fill in a Thai tax return as they are resident in Thailand for tax purposes, they should omit their UK State Pension (if they remitted it to Thailand) as it is exempt income in Thailand. I assume a similar position applies for Australia.

Organised crime is a) far more difficult to police than drunken idiots. b) far more lucrative in terms of payoffs. I think it is beyond the local police. You would need a national bureau with officers dedicated to Chinese organised crime. The local police will simply decide it is too time-consuming, too hard to get a result and will just accept the payoffs.

@Phulublub The decision as to what is exempt and what is assessable under Thai Income Tax legislation is first and foremost laid out in the Thai tax legislation NOT the DTA. Revenue Code (Official English Translation) Chapter 3 Income Tax Section 42 Exempt Income Paragraph 25 Compensatory benefit received by the taxpayer from the social security fund under the law governing social security. There are reports on this forum of foreigners asking the Revenue Department about how to fill in their Thai tax return and they have been told not to declare their UK State Pension as it is exempt income. It is also very important to understand what a DTA is. It is NOT a list of what foreign income is assessable and what is not. A DTA (double taxation agreement) simply aims to prevent tax residents of both countries being taxed twice on the same income. If anybody looks in the DTA for a comprehensive list of what income is assessable, I guarantee they will not find it because it is not there. I hope this is of assistance.