Guavaman

Sorry, it appears that one needs a MyTax Account to enter the system to reach this webpage.

TRD form ค.10 is a request for refund of tax. On the (old) form provided, the data fields are as follows: 1. Name and TIN (below and not filled in); to the right is the Thai National ID No., filled in by hand starting with 0 99 ...... The English "TIN No." is misplaced over the field for the Thai ID No.

Posters on this thread and its' predecessor have stated that there is no mention of DTAs in the Thai Tax Code. Here is a TRD reference to the Royal Decree No. 18 on DTAs from 1962: ROYAL DECREE Issued under the Revenue Code Regarding Revenue Tax Exemption (No. 18), B.E. 2505 (1962) Section 3 Taxes and duties under the Revenue Code shall be exempted for persons in accordance with the agreements on avoidance of double taxation which the government of Thailand has entered into or shall enter into with the governments of foreign countries. Remarks :- The reason for the promulgation of this Royal Decree is that the government of Thailand has executed the agreements with the governments of foreign countries for the avoidance of double taxation for persons who are residents of one country but earn incomes or have properties in another country. Without such agreements, those persons may be obliged to pay taxes to both countries at the full rates which causes onerous burden to them. Hence, it is deemed expedient to alleviate burden of those persons in order to promote international investment and economic relations. (Government Gazette, Volume 78, Part 69, dated 31st July B.E. 2505 (1962)) Source: https://www.rd.go.th/fileadmin/user_upload/kormor/eng/RD_18.pdf

Here are links to the 2 sample living will formats developed by the Thailand Office of the National Health Commission: English versions https://www.thailivingwill.in.th/sites/default/files/Living_Will_Samples_1_2_Final_1.pdf Thai versions matching the English versions https://www.nationalhealth.or.th/th/node/4004 ตัวอย่างหนังสือแสดงเจตนา แบบที่ 1 รูปแบบ DOC File ตัวอย่างหนังสือแสดงเจตนา แบบที่ 2 รูปแบบ DOC File

It is the vowels that are long or short. า in ยาก is long vowel, the o sound for the missing vowel in มด is a short vowel. For example: look at มาก and ยก.

Actually, on the Income Exemption Entitlement Form to be used with ภ.ง.ด.90, the form is set up so that “… the taxpayer can elect to apply the exemption to any categories of income from 40 (1) – (8), but the aggregated exempted amount cannot exceed 190,000 baht. If the exemption applies, fill in the information in ภ.ง.ด.90.” Note the double asterisks ** No. 2-9 Assessable Income Exempted Income* Income after deduction** of exemption to be filled in ภ.ง.ด.90

This only comes into play when a taxpayer receives gifts exceeding 10m or 20m during the tax year. Revenue Code Chapter 3 Income Tax (26) Income derived from the transfer of ownership or possessory right in an immovable property, … but only for the portion not exceeding twenty million baht per a legitimate child throughout the tax year (27) Income derived from maintenance and support or gifts from ascendants, descendants or spouse, but only for the portion not exceeding twenty million Baht throughout the tax year. (28) Income derived from maintenances and support under moral purposes or gifts received … but only for the portion not exceeding ten million baht throughout the tax year. The tax on this is reported further down on Form PND 90: 17. Plus additional tax payable (from No. 9 (if any))

Regarding applying the income exemption of 190,000 baht for taxpayers 65 years of age or older to categories of income in preparing a personal income tax return, it depends upon whether one is using Personal Income Tax Return Form PND 90 or PND 91. Personal Income Tax Return Form PND 91 is used by taxpayers who received income from employment only. What does that include? Section 40 Assessable income is income of the following categories including any amount of tax paid by the payer of income or by any other person on behalf of a taxpayer. (1) Income derived from employment, whether in the form of salary, wage, per diem, bonus, bounty, gratuity, pension, house rent allowance, monetary value of rent-free residence provided by an employer, payment of debt liability of an employee made by an employer, or any money, property or benefit derived from employment. In this case, the full 190,000 is applied to income category 1, since that is the only category on this form. An example of the PND 91 is attached. In the other case, Personal Income Tax Return Form PND 90 is used by taxpayers who received income not only from employment. This includes all categories of income from 40 (1) – (8). Guide to Personal Income Tax Return 2023 (ภ.ง.ด.90) For taxpayers who received incomes not only from employment Page 2-4 of ภ.ง.ด.90 – Assessable Income Notes: ▪ A taxpayer who is 65 years of age or older is entitled up to 190,000 baht of income exemption from his/her total income. ▪ If you are qualified for the exemption mentioned above, please fill out the “Income Exemption Entitlement Form” and deduct an income exemption amount from income calculated in that form as your assessable income on ภ.ง.ด.90. ▪ The taxpayer can elect to apply the exemption to any categories of income from 40 (1) – (8), but the aggregated exempted amount cannot exceed 190,000 baht. If the exemption applies, fill in the information in ภ.ง.ด.90.

The TRD terms define how and where to enter the numbers into the tax form. For example, the 190,000 income exemption is subtracted from pension income before the calculation of the amount of expenses deducted @50% up to 100,000. If we use our own terms, it becomes a cause of confusion in communications, as we have seen in these threads.

We need to use the TRD terms to avoid confusion. Me: 60k = personal allowance Wife: 60k = personal allowance Over 65: 190k = income exemption 50% of pension 100k = deduction of expenses Ist 150k earnings before any tax is paid. = income taxed at 0% Plus wife's medical insurance. = allowance

These are standard deduction amounts with no need to provide details. Guide to Personal Income Tax Return 2023 (ภ.ง.ด.90) For taxpayers who received incomes not only from employment No. 1 item 5. Enter allowable expense equal to 50% of the amount stated in item 4. but not exceeding 100,000 baht. If you and your spouse both have income and you are filing jointly, you and your spouse can each deduct expense as stated above. Thus, the maximum allowable expense is 200,000 baht in this case. See https://sherrings.com/personal-tax-deductions-allowances-thailand.html

Here is the link to the forms for 2023 on the RD site, including the guides in English. https://www.rd.go.th/english/65308.html

Dear jwest10: It is imperative to obtain an understanding of the basic concepts of the Thai Tax Code and its' implementation in filing a tax return. You are loosely using terms related to exemptions, deductions, and allowances, that are specific technical terms in the Thai Tax Code. I suggest that you re-read the Guide: TAX EXEMPTIONS DEDUCTIONS & ALLOWANCES (TEDA) 76) The Thai tax system contains a series of Tax Exemptions, Deductions and Allowances (TEDA) 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 and receiving only pension income, is allowed the following TEDA, identified by the corresponding RD code: a) Personal Allowance for self (PA1) - 60,000 b) Personal Allowance for wife (PA2) - 60,000 c) Over age 65 years exemption (OAE) - 190,000 d) 50% of pension income received, up to 100k (PD) - 100,000 e) In addition, the first 150,000 of assessable income is zero rated and free of tax (ZR) 77) Additional deductions and allowances exist for health or life insurance premiums paid in Thailand, along with a range of other things. A complete list of deductions, allowances and exemptions can be found in the links below: https://www.rd.go.th/english/6045.html or from Sherrings below. https://sherrings.com/personal-tax-deductions-allowances-thailand.html Here is an example of a tax filing for 500,000 remitted assessable income for a single filer over age 65 with a wife and claiming the maximum allowance of 25,000 Baht for health insurance. premium with a Thai company. I hope that this example might be helpful. You really need to get clear on the basic concepts/terms in the Thai Tax Code before you try to communicate with TRD officials to overcome the confusion in your own mind and in their minds. Exemptions, deductions, and allowances are like apples, mangos, and durians -- they are all fruits, but very different.

ISSUE: Online source of tax information contradicts US-Thailand DTA and US Department of the Treasury Technical Explanation https://home.treasury.gov/system/files/131/Treaty-Thailand-TE-11-26-1996.pdf This quoted statement from an online legal source is misleading – it is only partially correct; that is: - Government pensions, social security benefits, alimony & child support benefits are taxable only in the state where they arise. (US) – Paragraphs 2, 4 & 5 of Article 20, and Paragraph 2 of Article 21 (Government Service) - Private pensions and annuities are taxable only in the residence State of the recipient (Thailand for tax residents) – Paragraphs 1 & 3 of Article 20 The lesson here is that one cannot simply accept a single source of tax information from non-Revenue Department sources. ARTICLE 20 Pensions and Social Security Payments 1. Subject to the provisions of paragraph 2 of Article 21 (Government Service), pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable only in that State. TECHNICAL EXPLANATION: Paragraph 1 Paragraph 1 provides that private pensions and other similar remuneration paid in consideration of past employment are generally taxable only in the residence State of the recipient. 2. Notwithstanding the provisions of paragraph 1, social security benefits and other similar public pensions paid by a Contracting State to a resident of the other Contracting State or a citizen of the United States shall be taxable only in the first-mentioned State. TECHNICAL EXPLANATION: Paragraph 2 The treatment of social security benefits is dealt with in paragraph 2. This paragraph provides that, notwithstanding the provision of paragraph 1 under which private pensions are taxable exclusively in the State of residence of the beneficial owner, payments made by one of the Contracting States as a social security benefit or similar public pension to a resident of the other Contracting State or to a citizen of the United States will be taxable only in the Contracting State making the payment. 3. Annuities derived and beneficially owned by a resident of a Contracting State shall be taxable only in that State. TECHNICAL EXPLANATION: Paragraph 3 Under paragraph 3, annuities that are derived and beneficially owned by a resident of a Contracting State are taxable only in that State. 4. Alimony paid to a resident of a Contracting State shall be taxable only in that State. 5. Periodic payments, not dealt with in paragraph 4, for the support of a child made pursuant to a written separation agreement or a decree of divorce, separate maintenance, or compulsory support, paid by a resident of a Contracting State to a resident of the other Contracting State, shall be taxable only in the first-mentioned State. TECHNICAL EXPLANATION: Paragraphs 4 and 5 Paragraphs 4 and 5 deal with alimony and child support payments. Both alimony, under paragraph 4, and child support payments, under paragraph 5, are defined as periodic payments made pursuant to a written separation agreement or a decree of divorce, separate maintenance, or compulsory support. Paragraph 4, however, deals only with payments of that type that are taxable to the payee. Under that paragraph, alimony paid by a resident of a Contracting State to a resident of the other Contracting State is taxable under the Convention only in the State of residence of the recipient. Paragraph 5 deals with those periodic payments that are for the support of a child and that are not covered by paragraph 4 (i.e., those payments that are not taxable to the payee). These types of payments by a resident of a Contracting State to a resident of the other Contracting State are taxable only in the first-mentioned Contracting State. ARTICLE 21 Government Service 2. a) Any pension paid by, or out of funds created by, a Contracting State or political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority shall be taxable only in that State. TECHNICAL EXPLANATION: Paragraph 2 Paragraph 2 deals with the taxation of a pension paid by, or out of funds created by, one of the States or a political subdivision or a local authority thereof to an individual in respect of services rendered to that State or subdivision or authority. Pensions paid to retired civilian and military employees of a Government of either State are intended to be covered under paragraph 2.

Assessable Income in Thailand Source: Tilleke & Gibbins Thailand Tax Guide: 2. Taxable Base The taxable base is determined by deducting certain allowances from the total assessable income. The total assessable income is determined by aggregating the amounts under the different categories of income after deducting certain permitted expenses from assessable income of each category. In general, all types of income are assessable unless expressly exempt by law. https://www.tilleke.com/wp-content/uploads/2011/05/Thailand-Tax-Guide.pdf Source: MoneyMgmnt Assessable & taxable income All types of income are generally assessable unless expressly exempt by law (see the exemptions below). You can read the Revenue Code (Section 40) for more details about each type. While assessable income represents a total of income that counts towards your tax liability, taxable income/base is the actual amount on which you pay tax. You can calculate it by subtracting deductions & allowances from your assessable income: Taxable income = Assessable income (excl. exempt income) - Deductions - Allowance Tax-exempt income Currently, there are 29 income categories exempt from personal income tax. Below is a summary of some of those most likely to apply to foreigners living in Thailand (courtesy of the Revenue Code): You can find the full list in the Revenue Code (Section 42). https://www.moneymgmnt.com/tax/personal-income-tax-thailand/