Guavaman

If one brings in tax exempt social security only, you won't need to file, so Somchai will never have to deal with you. Of course, you need to meet the immigration requirements for income brought in or in the bank. That is, unless immigration requires evidence for how you live if your 800k sits untouched in a bank account.

Think about this: When you purchase with a debit card, you are authorizing instant payment to a vendor in Thailand with funds REMITTED to the vendor in Thailand. On the other hand: When you purchase with a CREDIT card or withdraw a cash advance from a bank or ATM, you are authorizing a LOAN = debt with the bank issuing the CREDIT card, subject to payment of interest. The Baht that you are spending is a LOAN from a bank offshore, where you must repay the loan subject to interest. You have not remitted income into Thailand; rather, you have incurred a debt by the transaction in Thailand. Thus, not assessable nor taxable income.

Sorry for the bad news Here is the file: Treaty-Thailand-Technical Explanation-11-26-1996.pdf

As users of Wise have found out, when the international transfer appears as a domestic transfer from a local partner Thai bank, one can go to an international office of the other Thai bank and get credit advice from then that shows the details of the origination of the transfer and use this for immigration -- depending upon the office!

Good luck with trying to prove to the Revenue Department that your remittance to Thailand came from social security, and if you have any other funds co-mingled in that U.S. account -- it will be impossible. One can obtain credit advice from the Thai bank showing direct deposit by SSA, which can be used if required by the RD as evidence of that income, which is exempt from Thai taxation. Welcome to Thai taxation on remittances starting Jan. 1, 2024; it is time to start planning for the upcoming changes, which likely will require filing of tax returns in the future.

U.S. Social security is exempt from taxation by Thailand under the DTA. 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. 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.

For all of you who are thinking that you can just leave the country if/when you get into a situation with the Revenue Department, see Ballpoint's post above. RD flagged his passport and notified Immigration. Nowadays, Immigration would put your name and passport no. on a computerized list that would raise an alarm with the IO who is processing your departure and most likely seize your passport, preventing you from leaving the country until things are sorted out with the RD. Or you will experience this when you try to do a 90 day report or an annual extension of stay.

If you bring the income into Thailand, it depends upon the specific type of income as stated in the DTA and/or Thai tax law.

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. b) However, such pension shall be taxable only in the other Contracting State if the individual is a resident of, and a national of, that other State.

Fellow aliens subject to the income tax system in the Land of Smiles: It is highly unfortunate for all AN members that the OP “More details on Thai taxation of overseas income” referred to misinformation published by ScanAsia as “More details on Thai taxation of overseas income October 3, 2023 - by Gregers Møller. I suggest that AN readers completely delete the content of these postings from their memories, and immediately cease referring to them in posts and comments on AN to reduce the confusion created due to these posts. What these “journalists” may have been referring to is the recent online publishing by the Legal Division of the Revenue Department Public Relations News on 2 Oct 2023 of “Q&A (in Thai) on this Revenue Department webpage: Q&A คำสั่งกรมสรรพากร ที่ ป.161/2566 ลงวันที่ 15 กันยายน พ.ศ.2566 This webpage presents an informative clarification in a well-formatted set of 11 questions, answers, and examples (in Thai) regarding the recent Order by the Director General of the Revenue Department for use by RD officials in implementing the new Order. https://www.rd.go.th/fileadmin/centralize/news_law_update/2566/QnA41_2.pdf I have read these questions, answers, and examples in Thai, but I realize that many AN readers are illiterate in the language in which they have tax residency = Thailand. I suppose that these Q&As will eventually be published in an official English translation by the Revenue Department. In the interim, with the aim to reduce the stress caused by uncertainty due to the recent Order of the Director General of the Revenue Department, I am offering herewith the partial translation from Google of the Q&A posting to help you to begin to think through a strategy to respond to the official order. QUESTION #1 Question: Order of the Revenue Department No. P. 161/2023 dated September 15, 2023. How do you steal a bear? [What are the principles] QUESTION #2 Question: Revenue Department Instruction No. P. 161/2023, dated 15 September 2023. How do I use deletion? [What are the effects and when are they effective?] QUESTION #3 What does "Resident in Thailand" mean? QUESTION #4 What are the types of assessed income that must be subject to income tax under Section 41?, the second paragraph of the Revenue Code? ANSWER: Money has not been assessed from foreign sources at If you stay, you are forced to pay income tax including assessable income according to Section 40 (1) to (8) of the Revenue Code. However, if it is assessable income received Tax exemption according to law. Taxpayers do not have to bring the assessable income is taxed in Thailand such as receiving an inheritance or receiving income received from the support of parents and trusted people, or marrying a married couple, only the money that is not received exceeding 20 millions of baht for the entire tax year. QUESTION #5 If you use the money to buy stocks Borrow a foreign loan and receive interest crumbling from holding stocks and bonds. Later, the principal and interest were brought back into Thailand. You must bring the principal and interest crumbling. Let's gather together the words to calculate income tax for natural persons. Yes or no? QUESTION #6 If it is income based on assessment not known before 2024 but imported into Thailand in 2024, will I have to pay taxes or not? QUESTION #7 If it is money, have you relied on an incorrect assessment expected to be received in 2023 and imported into Thailand. In 2023, will I have to pay tax or not? QUESTION #8 If you are not residing in Thailand for 180 days or more in a tax year, but have the funds to rely on this assessment. From the source of income Foreign persons in such tax year are subject to income tax. Individuals, when the income they relied on for assessment, did they return to Thailand or not? QUESTION #9 If a person goes to live, work, or carry on a business in foreign countries. After a long time, he later wanted to come back and live in Thailand, so he brought his savings from working or operating a business abroad, such person must pay taxes on the use of that accumulated money have you entered Thailand or not? [when remitted to Thailand] ANSWER: No, you must pay taxes in the case of using money accumulated from doing work or business abroad into Thailand because such accumulated money has a place come from the money has been based on the evaluation Gidki [activities] occurred in the year of the specified tax year at the person has been in Thailand for less than 180 days. For example, Mrs. D. is a Thai national and has been living in China since 2007 onwards. But in 2024, Mrs. D. wants to travel back to live in Thailand permanently, so the money accumulated from operating in China was brought back into All of Thailand. As such, Mrs. D. is not obliged to pay personal income tax for money imported into Thailand in 2024, because such accumulated money has a place come from income depends on the assessment of Gidki [activity] arose in the year of this tax that D. not the name of the person residing in Thailand. QUESTION #10 If the income subject to assessment is not imported into Thailand for a year, the income received is subject to tax. If you have earned income abroad, if you bring it back in, you must bring it at a loss. Is tax collection in Thailand again a year? Is it a duplicate, double tax collection or not? ANSWER: There is no duplicate income tax in this case. Who is a person, who has a person, who has a place at tax address in Thailand (I'm in Thailand. Starting from 180 days ) can bring tax at tax at save the money for foreigners to use as credit and withhold taxes at must wasted in Thailand in the tax year introduced Assessable income can be brought into Thailand. According to the provisions of the Double Tax Convention, Thailand is a contracting party with that country. QUESTION #11 Revenue Department Order No. P.161/2023 is not legal. Tax victims must comply with the regulations. Is the Revenue Department order like this or not? ANSWER: It is not a law, but a word explaining the law, Section 41. The second paragraph wraps Revenue Code. Tax victims still have the burden of having to comply with the law in paying taxes, which is an order. The Revenue Department, Category P., is an order that the Director-General, who is in the position of Comptroller, orders. Employees of the Revenue Department are considered as Practice guidelines for giving advice and advice to tax victims to enable the m to comply with the law correctly. I spent 2 hours of pasting and translating in Google to come up with this. I only expanded the answers and example for the issues that I think are most pertinent for most expats. If you desire more comprehensive translation -- as the Thais say: "up to you". I think that my efforts are enough for you to begin to formulate a plan to meet the requirements of RD while minimizing any additional taxation in Thailand. I would suggest that you first focus upon avoiding the need to file a tax return on funds remitted into Thailand. Stealth is the best strategy to fly under the radar and avoid filing a tax return. If you are over 65 years old, and unmarried, you are exempt from filing if your assessable income brought into Thailand is less than 190,000 Baht per year. This does not include income from social security and govt. pensions. If age under 65, you are exempt from filing if your assessable income brought into Thailand is not more than 150,000 Baht. If you are married, your spouse is exempt from assessable income [brought into Thailand] is not more than 150,000 Baht. So if you are married and your assessable joint income is less than 300,000 Baht (both under 65), 340,000 Baht (one over 65 and one under), or 380,000 if both of you are over 65 -- you don't need to file a tax return. The best tax advantage for married people or people with parents or children in Thailand, is the loophole in the Thai tax code for the ultra-rich: One can provide gifts to spouses, children, parents up to 20m Baht each annually with absolutely no tax implications. For example: Under DTAs foreign social security benefits are not taxable in the state of residence (Thailand). So you can bring in your social security benefits (by direct deposit to provide an audit trail), and then transfer gifts to your wife and or children up to 20m Baht each annually (adding notation to the transfers as gifts from Mr. X to Mrs. Y to provide an audit trail). One could gift 20m each to wife and children annually, then ask them to pay for all of your needs -- if they are still hanging around after you have spoiled them. Warning! May you all be liberated from suffering due to issues related to taxation of funds remitted into Thailand. It is possible to meet the requirements of immigration while avoiding filing tax returns and paying tax on income from foreign sources, but you need to develop insight into the laws, rationale, and loopholes in the Thai tax system. Stop freaking-out and use your pre-frontal cortex to make a clever plan to deal with the Thai tax system -- that is how the Thai billionaires think. Metta

Fellow aliens subject to the income tax system in the Land of Smiles: It is highly unfortunate for all AN members that the OP “More details on Thai taxation of overseas income” referred to misinformation published by ScanAsia as “More details on Thai taxation of overseas income October 3, 2023 - by Gregers Møller. I suggest that AN readers completely delete the content of these postings from their memories, and immediately cease referring to them in posts and comments on AN to reduce the confusion created due to these posts. What these “journalists” may have been referring to is the recent online publishing by the Legal Division of the Revenue Department Public Relations News on 2 Oct 2023 of “Q&A (in Thai) on this Revenue Department webpage: Q&A คำสั่งกรมสรรพากร ที่ ป.161/2566 ลงวันที่ 15 กันยายน พ.ศ.2566 This webpage presents an informative clarification in a well-formatted set of 11 questions, answers, and examples (in Thai) regarding the recent Order by the Director General of the Revenue Department for use by RD officials in implementing the new Order. https://www.rd.go.th/fileadmin/centralize/news_law_update/2566/QnA41_2.pdf I have read these questions, answers, and examples in Thai, but I realize that many AN readers are illiterate in the language in which they have tax residency = Thailand. I suppose that these Q&As will eventually be published in an official English translation by the Revenue Department. In the interim, with the aim to reduce the stress caused by uncertainty due to the recent Order of the Director General of the Revenue Department, I am offering herewith the partial translation from Google of the Q&A posting to help you to begin to think through a strategy to respond to the official order. QUESTION #1 Question: Order of the Revenue Department No. P. 161/2023 dated September 15, 2023. How do you steal a bear? [What are the principles] QUESTION #2 Question: Revenue Department Instruction No. P. 161/2023, dated 15 September 2023. How do I use deletion? [What are the effects and when are they effective?] QUESTION #3 What does "Resident in Thailand" mean? QUESTION #4 What are the types of assessed income that must be subject to income tax under Section 41?, the second paragraph of the Revenue Code? ANSWER: Money has not been assessed from foreign sources at If you stay, you are forced to pay income tax including assessable income according to Section 40 (1) to (8) of the Revenue Code. However, if it is assessable income received Tax exemption according to law. Taxpayers do not have to bring the assessable income is taxed in Thailand such as receiving an inheritance or receiving income received from the support of parents and trusted people, or marrying a married couple, only the money that is not received exceeding 20 millions of baht for the entire tax year. QUESTION #5 If you use the money to buy stocks Borrow a foreign loan and receive interest crumbling from holding stocks and bonds. Later, the principal and interest were brought back into Thailand. You must bring the principal and interest crumbling. Let's gather together the words to calculate income tax for natural persons. Yes or no? QUESTION #6 If it is income based on assessment not known before 2024 but imported into Thailand in 2024, will I have to pay taxes or not? QUESTION #7 If it is money, have you relied on an incorrect assessment expected to be received in 2023 and imported into Thailand. In 2023, will I have to pay tax or not? QUESTION #8 If you are not residing in Thailand for 180 days or more in a tax year, but have the funds to rely on this assessment. From the source of income Foreign persons in such tax year are subject to income tax. Individuals, when the income they relied on for assessment, did they return to Thailand or not? QUESTION #9 If a person goes to live, work, or carry on a business in foreign countries. After a long time, he later wanted to come back and live in Thailand, so he brought his savings from working or operating a business abroad, such person must pay taxes on the use of that accumulated money have you entered Thailand or not? [when remitted to Thailand] ANSWER: No, you must pay taxes in the case of using money accumulated from doing work or business abroad into Thailand because such accumulated money has a place come from the money has been based on the evaluation Gidki [activities] occurred in the year of the specified tax year at the person has been in Thailand for less than 180 days. For example, Mrs. D. is a Thai national and has been living in China since 2007 onwards. But in 2024, Mrs. D. wants to travel back to live in Thailand permanently, so the money accumulated from operating in China was brought back into All of Thailand. As such, Mrs. D. is not obliged to pay personal income tax for money imported into Thailand in 2024, because such accumulated money has a place come from income depends on the assessment of Gidki [activity] arose in the year of this tax that D. not the name of the person residing in Thailand. QUESTION #10 If the income subject to assessment is not imported into Thailand for a year, the income received is subject to tax. If you have earned income abroad, if you bring it back in, you must bring it at a loss. Is tax collection in Thailand again a year? Is it a duplicate, double tax collection or not? ANSWER: There is no duplicate income tax in this case. Who is a person, who has a person, who has a place at tax address in Thailand (I'm in Thailand. Starting from 180 days ) can bring tax at tax at save the money for foreigners to use as credit and withhold taxes at must wasted in Thailand in the tax year introduced Assessable income can be brought into Thailand. According to the provisions of the Double Tax Convention, Thailand is a contracting party with that country. QUESTION #11 Revenue Department Order No. P.161/2023 is not legal. Tax victims must comply with the regulations. Is the Revenue Department order like this or not? ANSWER: It is not a law, but a word explaining the law, Section 41. The second paragraph wraps Revenue Code. Tax victims still have the burden of having to comply with the law in paying taxes, which is an order. The Revenue Department, Category P., is an order that the Director-General, who is in the position of Comptroller, orders. Employees of the Revenue Department are considered as Practice guidelines for giving advice and advice to tax victims to enable the m to comply with the law correctly. I spent 2 hours of pasting and translating in Google to come up with this. I only expanded the answers and example for the issues that I think are most pertinent for most expats. If you desire more comprehensive translation -- as the Thais say: "up to you". I think that my efforts are enough for you to begin to formulate a plan to meet the requirements of RD while minimizing any additional taxation in Thailand. I would suggest that you first focus upon avoiding the need to file a tax return on funds remitted into Thailand. Stealth is the best strategy to fly under the radar and avoid filing a tax return. If you are over 65 years old, and unmarried, you are exempt from filing if your assessable income brought into Thailand is less than 190,000 Baht per year. This does not include income from social security and govt. pensions. If age under 65, you are exempt from filing if your assessable income brought into Thailand is not more than 150,000 Baht. If you are married, your spouse is exempt from assessable income [brought into Thailand] is not more than 150,000 Baht. So if you are married and your assessable joint income is less than 300,000 Baht (both under 65), 340,000 Baht (one over 65 and one under), or 380,000 if both of you are over 65 -- you don't need to file a tax return. The best tax advantage for married people or people with parents or children in Thailand, is the loophole in the Thai tax code for the ultra-rich: One can provide gifts to spouses, children, parents up to 20m Baht each annually with absolutely no tax implications. For example: Under DTAs foreign social security benefits are not taxable in the state of residence (Thailand). So you can bring in your social security benefits (by direct deposit to provide an audit trail), and then transfer gifts to your wife and or children up to 20m Baht each annually (adding notation to the transfers as gifts from Mr. X to Mrs. Y to provide an audit trail). One could gift 20m each to wife and children annually, then ask them to pay for all of your needs -- if they are still hanging around after you have spoiled them. Warning! May you all be liberated from suffering due to issues related to taxation of funds remitted into Thailand. It is possible to meet the requirements of immigration while avoiding filing tax returns and paying tax on income from foreign sources, but you need to develop insight into the laws, rationale, and loopholes in the Thai tax system. Stop freaking-out and use your pre-frontal cortex to make a clever plan to deal with the Thai tax system -- that is how the Thai billionaires think. Metta

Inevitability: It is only a matter of time until immigration links up with RD, not electronically, but first on paper. We each have our own version of Thai Tax Hell awaiting: Immigration Officer: "You farang -- you have money in bank. How you live? Show me your Thai tax return for your visa extension of stay showing that you paid tax on monthly income of 35k (married) or 65k (single.)" Immigration Officer: "You farang -- you have retirement income of 65k per month. Show me your Thai tax return for your visa extension of stay showing that you paid tax on income of 65k monthly. Revenue Department Officer: same dialogue Pandora's Box of Worms!!

See this: DEPARTMENT OF THE TREASURY TECHNICAL EXPLANATION OF THE CONVENTION BETWEEN THE GOVERNMENT OF THE UNITED STATES OF AMERICA AND THE GOVERNMENT OF THE KINGDOM OF THAILAND FOR THE AVOIDANCE OF DOUBLE TAXATION AND THE PREVENTION OF FISCAL EVASION WITH RESPECT TO TAXES ON INCOME SIGNED AT BANGKOK ON NOVEMBER 26, 1996 Article 20 (Pensions and Social Security Payments) Article 20 deals with the taxation of private (i.e., non-government) pensions, annuities, social security, and similar benefits. 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. It is understood that the rules of this paragraph apply even if the payee of the pension is not the person who performed the past employment. For example, a pension paid to a surviving spouse who is a resident of Thailand would be exempt from tax by the United States on the same basis as if the right to the pension had been earned directly by the surviving spouse. A pension may be paid periodically or in a lump sum. The rules of this paragraph do not apply to government service pensions, which are dealt with in paragraph 2 of Article 21 (Government Service), nor do they deal with social security benefits, which are dealt with in paragraph 2 of Article 20. The phrase “pensions and other similar remuneration” is intended to encompass payments made by private retirement plans and arrangements in consideration of past employment. In the United States, the plans encompassed by Paragraph 1 include: qualified plans under section 401(a), individual retirement plans (including individual retirement plans that are part of a simplified employee pension plan that satisfies section 408(k), individual retirement accounts and section 408(p) accounts), non-discriminatory section 457 plans, section 403(a) qualified annuity plans, and section 403(b) plans. Treaty-Thailand-Technical Explanation-11-26-1996.pdf

Please see this ข้อหารือภาษีอากร – Consultation on Tax regarding Article 4 Section 56 from 2003. The key issue that you raised regarding Thai language comes down to this: What does ๆ mean? It’s called ไม้ยมก (mai-ya-mok), a symbol to use for repeating the word before it. For example, จริงๆ (read จริงจริง), the ๆ in this context is จริง. In this case, เงินได้ของปีก่อน ๆ means income from previous year, previous year = previous years. ข้อหารือภาษีอากร – Consultation on Tax regarding Article 4 Section 56 GOOGLE TRANSLATION Book number: Kor Khor 0811/7454 Date: 1 August 2003 Subject: Personal income tax In the case of foreign tourists coming to stay for a long period of time in Thailand Legal matters: Section 4 bis, Section 56 Discussion: In the case of elderly tourists or retirees who are 50 years of age or older coming to travel in Thailand and can stay in Thailand for 1 year, which such tourists cannot do career or earning money in Thailand. Instead, they will come to use the savings and pensions they receive from their home country. Therefore discussed that – 1. Long-stay tourists and retirees who come to stay in the country for 1 year by not working or earning income in Thailand will they have to pay personal income tax? 2. In the case of paying tax, what type of tax must be paid and where? Diagnostic guidelines Tourists have no income from sources in Thailand but has assessable income from the source income abroad by bringing savings or pensions received from abroad to spend in Thailand. There are tax burdens as follows: 1. In the case where tourists use their accumulated savings, which is income from previous years, to spend in Thailand is not subject to personal income tax at all. 2. In the case of tourists bringing pensions received from their home country come to spend in Thailand, the pension is income received in that tax year (calendar year) and brought into Thailand in that tax year. The same if the tourist comes to reside or stay in Thailand for a period of time or several periods in total, total time up to one hundred and eighty days in the tax year. Income received and imported into Thailand is mandatory to pay personal income tax by submitting the P.N.D.91 form at the office Area Revenue Branch within March of the following year. In the case of tourists leaving Thailand before deadline for filing returns according to Section 56 of the Revenue Code. Submit the P.N.D.93 form, payment of taxes (if any) must be completed before departure according to Section 4 bis of the Revenue Code. Cabinet number: 66/32602 เลขที่หนังสือ : กค 0811/7454 วันที่ : 1 สิงหาคม 2546 เรื่อง : ภาษีเงินได้บุคคลธรรมดา กรณีนักท่องเที่ยวต่างประเทศเข้ามาพำนักระยะยาวในประเทศไทย ข้อกฎหมาย : มาตรา 4 ทวิ, มาตรา 56 ข้อหารือ : กรณีนักท่องเที่ยวที่เป็นผู้สูงอายุหรือผู้เกษียณอายุที่มีอายุตั้งแต่ 50 ปีขึ้นไปเดินทางมาท่องเที่ยว ในประเทศไทย และพำนักในประเทศไทยได้เป็นเวลา 1 ปี ซึ่งนักท่องเที่ยวดังกล่าวไม่สามารถประกอบ อาชีพ หรือหารายได้ในประเทศไทย แต่จะเข้ามาใช้จ่ายเงินออมและบำนาญที่ได้รับจากประเทศของตน จึงหารือว่า 1. นักท่องเที่ยวพำนักระยะยาวผู้เกษียณอายุซึ่งมาพำนักอยู่ในประเทศเป็นเวลา 1 ปี โดย ไม่ได้ประกอบอาชีพหรือหารายได้ในประเทศไทย จะต้องเสียภาษีรายได้ส่วนบุคคลหรือไม่ 2. กรณีต้องเสียภาษีจะต้องเสียภาษีประเภทใด และที่ใด แนววินิจฉัย : นักท่องเที่ยวไม่มีเงินได้จากแหล่งเงินได้ในประเทศไทย แต่มีเงินได้พึงประเมินจากแหล่ง เงินได้ในต่างประเทศ โดยนำเงินออมหรือเงินบำนาญที่ได้จากต่างประเทศเข้ามาใช้จ่ายในประเทศไทย มีภาระภาษีดังนี้ 1. กรณีนักท่องเที่ยวนำเงินออมที่เก็บสะสมไว้ซึ่งเป็นเงินได้ของปีก่อน ๆ เข้ามาใช้จ่ายใน ประเทศไทย ไม่อยู่ในบังคับต้องเสียภาษีเงินได้บุคคลธรรมดาแต่อย่างใด 2. กรณีนักท่องเที่ยวนำเงินบำนาญที่ได้รับจากประเทศของตน เข้ามาใช้จ่ายในประเทศไทย โดยเงินบำนาญนั้นเป็นเงินได้ที่ได้รับในปีภาษี (ปีประดิทิน) นั้น และนำเข้ามาในประเทศไทยในปีภาษี เดียวกัน หากนักท่องเที่ยวนั้นเข้ามาพำนักหรืออยู่ในประเทศไทยชั่วระยะเวลาหนึ่ง หรือหลายระยะรวม เวลาทั้งหมดถึงหนึ่งร้อยแปดสิบวันในปีภาษี เงินได้ที่ได้รับและนำเข้ามาในประเทศไทยดังกล่าว อยู่ใน บังคับต้องเสียภาษีเงินได้บุคคลธรรมดา โดยให้ยื่นแบบแสดงรายการ ภ.ง.ด.91 ณ สำนักงาน สรรพากรพื้นที่สาขาภายในเดือนมีนาคมของปีถัดไป กรณีนักท่องเที่ยวออกจากประเทศไทยก่อน กำหนดเวลายื่นรายการตามมาตรา 56 แห่งประมวลรัษฎากร ให้ยื่นแบบแสดงรายการ ภ.ง.ด.93 ชำระภาษีอากร (ถ้ามี) ให้เสร็จสิ้นก่อนออกเดินทางตามมาตรา 4 ทวิ แห่งประมวลรัษฎากร เลขตู้ : 66/32602 It appears that in 2003, foreign source income that was earned and neither spent nor remitted in the same calendar/tax year was deemed to be accumulated savings while it remained offshore prior to remittance.