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I filed online. When you click the dropdown menu for 40(4) income and select the 15% taxed items, either a popup opens or the section is extended, giving you blanks to enter those three items. The section 11 calculator calculates how much you owe or have overpaid. If overpaid, you can click a box to receive a refund. If you can find the right item in the dropdown menu, it's very simple. Super easy, barely an inconvenience! If you file on paper, do it in their office (ten minutes to process) and they'll fill the appropriate blacks for you. But look at section 3....first blank is "payer of income"....that's the TIN for your bank. If I'm correct, your total interest income goes on line 1. I'm not sure, but since you're opting not to pay tax, then the section 11 calculator should pick that up. Instructions say: No. 3 item 1. Enter income that you received in the form of interest which includes interest from deposits Note: Do not enter the amount if you select to pay tax on this amount at the rate of 15%. If you select to include this amount, you must include the entire amount. Partial inclusion is not allowed. This indicates to me that the 15% of the total is automatically deducted from tax owed. That box is autofilled when filing online. Instructions under personal details say Your date of birth. (If you are 65 years of age or older, attach the “Income Exemption Entitlement Form” for income exemption up to 190,000 baht. This is the form https://www.rd.go.th/fileadmin/download/english_form/2023/22036765year.pdf This if page 5 of the final printout when filing online, automatically generated by the system. I don't know, as I'm still just a whippersnapper, but since your file contains your DOB, it will likely automatically award you (and spouse if filing jointly) the allowance. You do NOT fill out section 11. The online system automatically does the calculations and populates the fields. Good lucky! NOTE: NOT ADVICE. OPINION ONLY. DO NOT TAKE INTERNALLY.

Wealthy Thais have friends in the government to protect them through legislation, and ways of moving large sums tax-free through trusts and family-owned businesses. I suspect this was aimed at the tens of thousands Thai workers outside the country remitting their higher than average salaries back to Thailand. That's assuming the 179-day tax residency rules applies to Thais working abroad. In the 2024 fiscal year, 67,208 job seekers have been sent to work abroad. The estimated income only for the 2024 fiscal year from Thai workers abroad sent to Thailand through the Bank of Thailand’s system is 181,492 million Baht. https://www.mol.go.th/en/news/labour-minister-continues-to-send-thai-people-to-work-abroad-most-recently-over-200-workers-were-sent-to-japan-and-taiwan-totaling-67700-people

The 60K allowance is automatic. Wife and I file joint (although we don't have to file at all), and got 120K. Take a look at the English forms on the TRD website, as they mostly match up with the Thai versions. No 2024 of course, but 2023 should be approximately the same. That should tell you where to find the 100K pension allowance. I think the bank interest goes in section 3 for 40(4) income. You need to enter total interest received, total tax withheld, and your bank's TIN. You can download the English instructions from the website. And if I remember correctly, you fill in the amounts and section 11 tax computation is completed by the system. I did not declare a pension, so don't know if that 100K allowance is automatic also. https://www.rd.go.th/english/65308.html You can use PromptPay if your bank account is linked to your pink ID. My local Bangkok Bank won't do that, so I have to wait a couple weeks for a refund letter, which must be redeemed at KrungThai Bank. ***EDIT*** https://www.rd.go.th/fileadmin/download/english_form/2023/220367PIT90.pdf https://www.rd.go.th/fileadmin/download/english_form/2023/GUIDE_90_66_Complete.pdf Check section 1. Your pension goes in line 1. Scroll down a bit to line 5....that seems to be the 100K expense allowance. 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. Anyone know if this means a married couple can take a 200K expense allowance on a remitted pension IF spouse has income??? NOTICE: THIS IS OPINION ONLY. NOT ADVICE. FOR ENTERTAINMENT PURPOSES ONLY

I understand the tax laws that affect me mostly completely. You fail to understand this comment and responses is related to what was said by the GD and what was reported. Other posters believe the GD's comments, never quoted, only paraphrased, are directed specifically at foreign tax residents and imply some major changes in the tax code targeting foreigners. My comments on that article are that we really don't know what the GD said, and many of the specific points brought up in the article on the law are wrong, so unlikely those paragraphs came from the GD. I believe this to be more a clickbayt-style article prepared by a staff writer with no tax expertise, who likely wrote the article from another staffer's notes, and then spiced it up by adding loads of foreigner-related extraneous material for the English edition of the paper.

C'mon, man! Your reinterpretation of my comments is almost as bad as the fake journo from the examiner misquoting the tax official! That's not what I said. 1. Taxman says everyone should follow the tax law. 2. I'm subject to the tax law, as well as being a foreigner. 3. Taxman reminds filers that are required to file should file. 4. I'm not required to file a return, or declare items not required to file if I do file. 5. The "reporter" added 2000 words of cut-n-paste nonsense, with many errors, to pad out a short blurb about a press conference using only one or two poorly translated incorrect paraphrasings. I follow all the tax laws, both here and back in the US. I had a TIN which was cancelled when my pink ID was activated. According to the Thai tax laws, I am not required to file a return. I filed 3 Thai late tax returns last year, filed 2024 return last week. I file to obtain a refund of interest and dividend withholding. My remittances are all pre-2024 savings. I do not declare any remittances.

The missing piece is the ........................"...." There are no direct quotations, none of the words on the page actually came out of the director's mouth. The few statements that might be attributed to him were paraphrased. Padding was padded, filling was filled to achieve word count. When you file in the US (or wherever), do you follow the regulations on the IRS website, or do you file based on last week's "10 Things To Know About Taxes" annual filler article in Newsweek?

That's not what I said. He told taxpayers and/or tax-residents to follow TRD regulations. I am both taxpayer and tax-resident, AND also a foreigner. He told everyone, including me, to file IF required to. I am not required to file, nor am I required to declare credit card purchased, nor am I required to declare all non-assessable exempt non-taxable remittances. It was the journalist adding the fearporn.

Irrelevant, really. He told "taxpayers" or perhaps "tax-residents" that they should file if they are required to do so. That has absolutely nothing at all to do with interpretations or potential changes to the regulations. Is BP credible? Not that they're always wrong, but they are also filled with infotainment articles written by "journalists" not expert in the topic on which they report, adding cut 'n paste filler, paraphrasing instead of directly quoting, all followed by a double spoonful of poor translations. No, the DG said nothing relevant to foreign retirees wondering if they need to declare their credit card purchases.

And how many times was "foreign" used in the article? That would be.........zero. Was this even the same press conference/announcement? The Revenue Department issued a warning to independent business owners, particularly online vendors and influencers, to file their taxes correctly The above first paragraph doesn't exactly scream "foreign retirees must declare all their remittances, regardless of assessability".

Here's another version on the intertubes without all the fluff. https://www.thefreelibrary.com/The+Revenue+Department+invites+you+to+submit+your+tax+forms.-a0822132723

Here is a link to the article in question. There are NO quotes from the director general. None. Not one. A few short paraphrases, and a whole lot of filler. This is infotainment. https://www.thaiexaminer.com/thai-news-foreigners/2025/01/03/revenue-department-boss-calls-on-tax-residents-in-thailand-to-file-2024-runs-by-the-march-31st-deadline/

PN90 is for income from other sources and employment, PN91 is for income only from employment. You can claim a refund of interest/dividend taxes withheld on the PN90. You can file online without documentation. If you file in person you "may" need a bank tax withholding statement. I filed online without, unaware of anyone who filed in person yet and needed that. To claim the refund, you will have to enter total interest received, total tax withheld, and you will need the taxpayer number of the bank. You can find the bank TIN on documents you received when you opened the account. You'll need this number later! When you log on later to check status and want to print returns or receipts, the pop-up box will ask for a taxpayer number. Not your number, that won't be accepted............you enter the TIN of one of the financial institutions you listed as withholding tax. You could file in person, the helpful staff will fill out the form for you. How much did you charge on credit cards? If you're not over the filing threshold with assessable remitted income, it shouldn't affect your return. I'm not aware of any office requiring credit card transactions be declared. Standard practice currently seems to be ignore it. ***THE PRECEDING IS OPINION ONLY. NOT ADVICE. NOT FOR RESALE***

None of that is a quote from the director general. All of that is the "journalist's" addition of interesting but irrelevant padding needed to reach a specified word count. Do note that "Changes to tax regulations in 2023 make all income remitted to Thailand by foreign residents in the country for over 180 days last year declarable" is false.

If that was the article in the Examiner, then no, the TRD official never once mentioned foreigners. He was simply advising taxpayers to file taxes if they are required to. Everything else about foreigners and tax changes was added by the "journalist" to spice up the article.

It has everything to do with it. Royal decree can implement CRS, but CRS puts no obligations on individual taxpayers, other than self-reporting their affiliation with other tax residences.

They don't. The taxpayer determines what funds they remitted, whether those forms are assessable. If not assessable, not reported. If under the filing requirement (60K assessable?), no filing required. If over the that threshold, but under TEDA, file listing assessable remittances only, but no tax due. In practice, though, most persons attending a TRD office with assessable income above the filing limit, but with zero tax due, will be told not to file.....unless they want a refund of tax withheld by Thailand.

Which for the taxpayer involves nothing more than identifying themselves as tax resident in other jurisdictions, which gives TRD/BOT notice to include them in the list of potential tax evasion targets they send to each member nation. Nothing to do with individual taxpayers reporting all remittances throughout the year. Same as with FATCA. Taxpayer simply fills out an IRS identification form when opening an account with a financial institution self-declaring their US affiliation. FATCA, as CRS, does not require me to declare all remittances into Thailand on my Thai tax forms.

No documentation needed. When you file online, you list ONLY Thai-sourced income and assessable foreign remittances. You are not even required to upload tax withholding statements from your bank/broker to get a refund, as TRD (apparently) has access to current year tax withholding data. For prior years filed late, TRD (apparently) does not have ready access to this data, so a request is sent for a bank withholding statement. No documentation is needed (not employed in Thailand, so that may be different) unless you're called in for an audit. I've only read of two individuals on this here forum that have been audited, and I believe one was employed here but stopped filing, and the other had a business here.

I did. Filed three returns last year (filed late) and got refunds, and filed 2024 last week, expecting a refund in a couple weeks. Filed in accordance with regulations, not according to misinformation from internet tax grifters. I did not declare any remittances as all were non-assessable. The effective change in the tax law last year, actually just a re-interpretation of existing law, affects me not other than my being more careful to remit only pre-2024 income.

Well, sure, immigration could require a tax return for anyone tax resident during their current extension. It's not likely to happen as immigration doesn't have the manpower or skillset to inspect every applicants worldwide tax records, given that the majority (I assume) of applicants are not required to file a return. TRD hasn't changed the regulations. It's still (mostly) clear as to who is required to file, and I doubt TRD will accept the additional workload upon orders from immigration. Perhaps immigration can dust off the unused tax clearance certificate rules. But anyhoo, I want a citiation for pending legislation introduced and actual legal requirements for any of this. Hub of fearporn.

Show me the law that says I have to submit an SA100 when I file my THAI tax return. If you can do that, I'll show you the box where you declare the number of times taxpayer has flogged a dead horse.

I think this is the part where someone says "citation needed."

You don't understand! Thailand signed CRS! I can show you a tax form from Zimbabwe. That means whatever I want it to mean.

When Thailand have SA106 or equivalent, we use that, m'kay? Today, they no have. Tomorrow, no have. No use Ingritch form.

Dude, we are in Thailand, subject to Thai tax law. Not UK law, not French law, not Micronesian law. Don't care what THEY do. Don't care what THEIR forms contain. We follow Thai law, using Thai forms. The Thai language forms have been issued. The English versions, when they arrive, will not be different. Do you expect the potentially hundreds of thousands of Thai households receiving non-assessable remittances from overseas will have to refile in a week or a month, or perhaps the end of March when new English forms become available? Happen it will not.