Briggsy

@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.

You appear to have totally misunderstood my post. The fact that state pensions such as the UK State Pension are exempt, are covered in Thai tax legislation and absolutely not in the DTA. (That is not what a DTA is for.) Use the Thai tax legislation to tell you what is exempt and what is not. Do not use the DTA. Thai tax legislation is your most important guide.

I am afraid I totally disagree with everything you have said. State pensions are deemed to be "social security payments" and thus exempt under Thai tax legislation. I believe you are totally wrong in thinking the DTA covers all aspects of what is taxable and what is not. If you think that, you fundamentally misunderstand what a DTA is. There are reports on this forum of the Revenue Department specifically telling foreigners that their foreign old age pensions from the state, e.g. the UK State Pension, are exempt. We will have to disagree.

At first glance, the requirements for extending at Immigration look very similar to the initial application process. In a perfect world, one could simply resubmit all the documents that were used to obtain the original visa BUT..... i) the time has moved on anything up to 5 years so the documents could be deemed 'out of date'. ii) the scrutinising authority is Immigration rather than an embassy so a very different take on what is acceptable or not could be applied. iii) as this is being done at Immigration, one would expect everything will have to be in paper format rather than online. It can all theoretically be avoided by leaving the country before the 180-day permission to stay expires.

I have heard of several cases over the years of foreigners getting into business disputes with connected Thais who then use the law to effectively tie up the foreigner. Usually this involves making an allegation which then prompts the police to confiscate the foreigner's passport. The foreigner then cannot leave the country without the permission of a court. This leaves the foreigner in limbo stuck in Thailand, unable to leave, unable to work and gives the Thai counter-party significant leverage. There can also be periods of detention or remand in this investigation period, providing even greater negotiating leverage. It appears this happened here. A very famous case was this one. https://www.bbc.co.uk/news/uk-england-manchester-20589033 However, there have been many. Whilst we don't know the details of this case, locals weaponising the criminal justice system to resolve a civil matter is well-documented.

I beg to differ. We will have to disagree. Posters on earlier threads have asked for clarification from The Revenue Department and they were informed that UK State Pension (and similar state pensions in other countries) are exempt in line with the legislation I have quoted. This ruling came from the The Revenue Department, so it was reported.

Pattaya (Jomtien) will have no problem processing a TM30 and COR for you on a tourist visa or visa exempt.

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. That is why the Revenue Department repeatedly states foreign State Pensions are exempt. Use the Thai tax legislation to guide you.

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. That is why the Revenue Department repeatedly states foreign State Pensions are exempt. Use the Thai tax legislation to guide you.

I have absolutely no idea what you mean. Your post makes no sense, sorry. Please specify precisely what the income is and when it was received.

Thanks. So no remittance in the tax year 2024. Therefore no consideration on any foreign remitted income. You only need to consider Thai income such as bank interest and dividends. If this is under the threshold, i.e. your assessable income is less than120,000 THB as an individual or 220,000 THB as a joint filing married couple, you don't even need to file a return. You stated that you have no earnings in Thailand. Life becomes easier when the panic-mongers are put to one side and the situation is analysed clearly.

Back in the good old days, the CCP used to execute criminals in football stadiums with a huge crowd to watch. Having imported Chinese criminals to commit Chinese-style crimes with Chinese pollution, if Thailand were to use Chinese tactics on recidivism, then it may deter their behaviour. They would divert to Cambodia where they can do what they want.

Yes, I am assuming @StayinThailand2muchlives in Thailand. His name suggests that. 😀