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***UPDATE v4*** Received a text message from "e-revenue" yesterday. "Refund check was mailed to [pink ID number] 13/07"

***UPDATE v3*** We filed three returns on Sunday, July 07. Tax filings for 2021, 2022 and 2023 were all late filings. Income included Bangkok Bank interest and SET dividends. Wise transfers were self-assessed as savings and not entered. All would have resulted in a refund of ~750-1000 baht if filed on time. Late filings don't get refunds? There was no late filing fee for 2021 or 2022. There was a 200 baht late filing fee for 2023. Filings for 2021 and 2022 were accepted and I downloaded a provision PD90 with "placeholder" watermark as submitted. Both returns were approved immediately, and I was given the option to download a final PD90 and a filing receipt. 2023 filing was also accepted, and the provisional PD90 was downloaded. This one required a 200 baht late fee, which was paid at filing time, with the tax system connecting to Bangkok Bank for an online funds transfer. This return was still in pending status. At this point, on the status page (ตรวจสอบผลการยื่นแบบ), the first two filings were listed as 'normal filing', and 2023 was listed as 'in process.' The following day, the 2023 return changed to 'normal filing', and the 'recent update status' timestamp changed to Monday, July 08. And here we had a minor hiccup. I was unable to download the final PD90 or filing receipt. Popup box asked for taxpayer ID, but when entered, red popup box said the taxpayer ID number was incorrect. Tried all week to download without success, also getting the same result with the first two filings. Had the wifi call the local office this morning to resolve this. Turns out (กรุณากรอกเลขประจำตัวผู้เสียภาษีอากรของผู้จ่ายเงินได้) was NOT asking for MY taxpayer ID number. To access this feature, you must enter the tax ID number of one of the entities where you sourced income and had tax withheld. I used the taxpayer ID of Bangkok Bank which I had entered on the filing, and was able to download the final PD90 and tax receipt, and receipt for late filing fee. All tax receipts have a balance of 0.00 All PD90's indicate overpaid tax. During final acceptance of each filing, we checked the box to have refund of tax paid check be mailed to us. We assumed that the zero balance on the first two receipts, and no late filing fee, meant no refund authorized. We assumed that the late filing fee, only charged on the 2023 filing, meant there would be a refund check sent. Stay tuned for update v.3 when we report either refund checks received or call from the tax office requesting documentation of tax withheld.

This appears to be a misunderstanding somewhere between me and the wife and the tax lady. I checked with my wifi, and after almost two weeks she doesn't remember exactly what was said. I speculate that maybe perhaps the tax lady was thinking I could possibly be entering some type of DTA excluded income, and there might be a box to tick indicating such.....but that's just a guess. More likely, she was overwhelmed by all of our 'tink too mutt' questions concerning so many possibilities, or I asked a poorly formulated question, or honey-bunny mistranslated. Someone made a misteak somewhere. As the system currently functions, we enter income amounts only, and for now we still self-assess type/source of funds, and self-determine whether we should enter those amounts as assessable income. There is no space to enter remittances, thus no box to tick indicating type of transfers.

And they'll be doing this during the second half of the year, long before tax filing is due the following March? Non-compliance with TIN requirements will be an after-the-fact issue that comes up during an audit............of not a taxpayer.......not in the tax system.

Consequences (fines) for not having a TIN is a non-issue for the overwhelming majority. The only time this could come up is in the highly unlikely event of a foreigner owing verifiable unpaid taxes, which would come up in the even highlier unlikelier event of a non-Thai-employed foreigner being audited. There is no method or process or inducement for Thai tax authorities to search out non-compliance. In the normal course of events, this could never occur in the first 180 days of the year, and the requirement only kicks in 60 days after the threshold has been crossed. That point varies by individual due to residency status and filing status and DTA's and personal/spousal exemptions........and remittances, which TRD has no record of. I wouldn't expect TRD to release a fleet of BMW smart car-rackens directly linked to the immigration databases along with international bank databases during the second half of the year, in a concerted effort to track down and punish non-TIN-compliant foreigners.

No kidding. That would be a game-changer! Why, just last night I sold/purchased stock funds to raise cost basis and lower future tax payments. Staying within 0% capital gains bracket, zero US tax on $20K realized income. That would be taxable at 25% rate under proposed Thailand worldwide no-remittance rules. Nothing complicated about it! Retiree works and invests for fifty years, amassing unrealized capital gains. Thailand thinks they're gonna git 'em sum, merely for deigning to grant them the privilege of occupying space as a second-class non-citizen. No.

Easy fix! A thick coating of mortar skim coat will solve the problem. Shirley, someone important's cousin, has a concrete business. Pretty sure he's the brother of the stainless steel wholesaler.

No, but I made it in China, back before Taobao was a major thing. Local shop sold raw buffalo milk in bottles. High fat content necessary for tasty mozzarella. Rennet was not available (now on Lazada), so I used vinegar instead.

I am confused yellow. Condo units are bought outright by foreigners, not leased. How would offering 99-year rental contracts on units that won't exist in 20 years increase condo sales?

I would disagree. The system as functioning in the now is based almost entirely on self-assessment of remitted funds. Only assessable remitted funds are entered onto the tax form. NON-assessable funds (as determined by DTA) are invisible to the system. The tax forms are not designed to capture all remittances, only assessable income which is entered into the standard spaces for salary and interest/dividends and capital gains, etc. It is the tax filer's burden to have sufficient supporting documentation available to back up their self-assessment if audited, but that does not come into play during normal filing, either online or in-person. If you are a US citizen earning 10K in bank interest in Thailand and remitting $3000/month US social security (covered by DTA), then you are below the threshold. You can (in my and my local tax office opinion) NOT file, OR you can file online only listing 20K Thai-sourced income to claim your 1500 baht tax refund, OR you can attend your tax office to file in-person and be told NOT to file unless you want to claim the refund. (YKMV!) In any case, the remitted social security is not assessable, not taxed, and not listed on the tax form. There are no DTA issues to prevent filing online. This should remain so until the tax forms are revised to collect all remittances, regardless of assessability.

Remember, this is just my single data point anecdote....YKMV! But I suspect is the most common experience for non-employed foreigners in Thailand. If you work or involved in business here, filing probably required regardless of total income (my opinion). Sit down at the desk across from the tax officer. Tell them the numbers, or in my case hand them a single hand-written paper with the relevant numbers: total Thai bank interest, total tax withheld, total SET dividends received, total tax withheld, total remittances. Interest and dividends total about 6K, interest about 1K, remitted about 310K. Officer asked if remittance was salary or pension. I said it was savings. No request for foreign bank statements was requested, simple self assessment. (Turns out my deductions and 0% tax bracket would total 320K, includes wife's social/health insurance payments.) Officer said do NOT need to file. I asked about filing for refund of tax paid. Officer says yes, can, if I choose to. No documents were requested at this point to reach the NO filing determination. (Small values and no Thai salary.) I had the dividend payment receipts available, and bank passbooks, but not the bank interest statement, as no desire to wait several hours in the local branch for a printout for such a small sum. I asked about online filing - would I need to upload any documents such as dividend receipts or interest statement. Officer said not necessary. We then set up online filing. My TIN was cancelled and my pink ID card number was entered in the e-file system. Officer let me retain the TIN card for my files. We later filed three online tax returns, all filed late, about 15 minutes each. Confirm no documents required to upload. The payer tax ID number (BKK Bank and broker) was required to submit this section. Got final PD90 and receipt for 2021 and 2022. It appears no refund if filing over one year late, but no late filing fee. Paid a 200 baht late fee by bank transfer for 2023, and will receive an 850 baht check in the mail in a week or so, final PD90 and receipt will be available via the online system. My local tax office says NO file needed. I shall file online annually simply to have a record of filing. It's fun and easy.

Hi! I'll answer that. Last week wife and I went to our local tax office to update my TIN card with a new address. I was told since I have a pink ID, I use that number when filing. District office called provincial office to have my pink ID number entered into the e-filing system. Tax office lady said given my remittances were not assessable (all prior savings), that I did NOT need to file, unless I wanted to apply for refund of tax paid (interest and dividends). A couple days later, wife and I logged onto the system and set up my e-filing account. A few days later (on Sunday) we logged on again and filed three returns (2021, 2022, 2023). No assessable remitted income. Claimed interest from BKK Bank and SET dividends, along with tax withheld. Less than 15 minutes per return, mostly due to cut'n'pasting into online translator. No documents required to upload.

Random bank clerk and government tax officer not same-same! Bank clerk is lazy or incompetent, can't or won't do the job. A minimum wage clerk is not an authority. Tax officer IS the local authority. If the desk officer and her district supervisor, and the provincial office agree, no filing needed........well, no, some clerk at Kasikorn couldn't be bothered to do FATCA forms for a foreigner?

And you thought motorcycle taxis with machetes and zip guns was bad..................

Hence the need for more submarines!

Not just an anonymous accountant; many first hand accounts from posters being advised by tax office officials that no filing is required if no tax due.

But Mike! We're in Thailand. They (sometimes when sober) drive on the left! At the kerb halt! Eyes right, Eyes left, Eyes right again. If the road is clear, Quick march—walk straight across.

4) I know I don't need to file, according to my interpretation, but I'll do it anyway. Ten minutes online is cheap insurance and costs nothing.

I'd like to see them try! Last week, visited tax office to update my TIN card with new address. Given my income/remittance data, tax lady said filing was not necessary. I could file for return of bank interest withheld. If I wanted to bother.

Details would be important for that one solitary anecdote. WHY was the fine imposed? Was tax due? Was this a person employed in Thailand? Was this a case of actual tax evasion? I doubt the tax office picked a random foreigner to send a non-filing fine to.

They will/may advise you filing is not required, but they WILL let you file if you desire. That is no indication that filing is necessary. Just that they don't want to argue. Easier to let crazy handsome man file his paperwork if he wants. Did anyone at the tax office tell you that you MUST file? I would bet not. After all, online filing is fun and easy! Takes all of ten minutes, with no dividend receipts or bank interest statement required for upload. You receive an official digitally-signed PD90 and receipt for your time......nice to have in the likely case the rules change again or the unlikely case you get audited. As long as the rules stay the same, as effective from January of 2024, I intend to file online even though I'm convinced it's not necessary. I'll just add it to the list of paperwork drills like online 90-day reporting and online FBAR filing. If they go to worldwide income, or requiring bank statements and tax returns from foreign lands, then...............no.

Are we aware of any Joe Farang ever being fined 2000 baht for non-filing when no tax was due?

No, not if the translation is correct. Only your interpretation is wrong, in my opinion. All persons earning income are required to file a tax return no later than 31 March of the following year for hardcopy filing and 8 April for online filing, except for individuals whose income from employment is THB 120,000 or less (for single persons) or THB 220,000 or less (for married persons) and in the case of having income from other sources (with or without employment income) of THB 60,000 or less (for single persons) or THB 120,000 or less (for married persons). Everyone earning income MUST file, except if employment income < 120K, and other source income <60K. If I meet both conditions, I'm not required to file. If not assessable, it's not considered income taxable by Thai authorities, and is excluded from calculations. If I have income, then I must file, unless I meet both condition for the exclusion. My only assessable foreign income (under current law) is that which I remit to Thailand after a certain date. If not remitted, it's not assessable. Otherwise, almost everyone must file. Assume cheap charlie, no bank interest, no dividends, only remit actual savings from a genuine passbook savings account <100K, but still earning unremitted $20k capital gains in Latveria. Under my interpretation, no file. But your interpretation seems to be charles MUST file, or face a 2k baht fine.

In that case, we should all be hitting the tax office prior to international travel! Section 4 novem (9) A foreigner departs Thailand without Tax Clearance Certificate as required by the Revenue Code shall be subject to a fine not exceeding 1,000 Baht, or an imprisonment not exceeding 1 month, or both. A foreigner attempts to do as such shall be subject to the same punishment.

No, the quoted portion was sufficient. "All..........except for..." explains when filing is NOT required. Followed up with multiple accounts of persons attending tax office and being advised NOT to file tax returns. Followed up with NO accounts of fines for non-filing when no tax due.