chiang mai

Like so many posters, you are more interested in winning an argument based on minutae than on trying to dig down and explore what the correct answer or scenario might be.

You changed your language from TCC's having been rescinded to them not being in operation!!! Now when I ask you for proof that my BP link has been superseded you tell me to go talk to a lawyer or an Immigration person! I don't want to do those things, I want you to support your claim or say that you don't have proof you can give us and that your claim is nothing more than an unsupportable opinion. No more debate between you and me until you update your evidence.

The mechanism I refer to doesn't necessarily involve the taxpayer receiving clearance, it may be the employers guarantee that taxes owed will be paid.

You wanted me to accept the links that you posted as being the absolute proof, I didn't. Don't expect me to believe something, just because you say it is so, I need you to prove it. On my side is a BP article dated 2012 AND the TRD Code, your only evidence is 2003 heresy and constant bleating that TCC's are no longer operational.....prove it to me, show me that my evidence has been superseded and I may concede it is so.

I didn't write that the tax payer would be asked for anything at the airport, I said that there is some mechanism somewhere to guarantee that taxes are paid before the person departs. That mechanism is most probabl;y a guarantee by the employer, which shifts the responsibility.

Here, again, you say "before the WP holder leaves the country" ........ why? I can guarantee you that there is some mechanism in place to ensure the TRD receives the taxes that are due, before the expat taxpayer leaves the country and goes home, absolutely guarantee. In the US that is a TCC, in Hong Kong it is an obligation on the employer to notify the Revenue that the employee has been paid untaxed bonus and within an hour of the money having been deposited into the employee's bank account, the bank has handed over 20% to the Revenue in anticipation the employee will file a return and settle matters.

You provided a link dating back to 2003 stating the TCC's were not operational. I produced a BP article dated 2012 stating they are. Your turn to refute my evidence!

It's shame the discussion on tax clearance certificates (TCC's) has ended because it was productive, it laid some myths to rest and it did provide a useful model for understanding what might happen later. It's helpful to everyone's understanding to know TCC's have NOT been rescinded and appear to still be operational for some visa types. It's also useful to realise that there are some 170,000 work permit type visa's in operation because that gives a useful estimate of scale which is not small by any measure. The last piece of important information is the realisation that the employer or sponsor of a Work Permit holder almost certainly plays a role in ensuring taxes are paid before the WP holder leaves the country because this step can't be reproduced for retirees and other non-WP type visa's. The TRD Code calls for the taxpayer to provide proof or a surety that taxes have/will be paid before obtaining a TCC and leaving the country, perhaps the 400k/800k (or similar) will play a useful role here.

A major feature of these discussions about tax is that most foreigners fail to realise that the burden of proof rests with the tax payer to prove that the TRD is wrong, rather than the other way around. When TRD, or any other Revenue service in any country, determines that tax is due and payable, the taxpayer must prove that it is not. It's difficult for the Revenue service to lie and make things up because simple facts usually prevail. The problem is that providing that proof can sometimes be an arduous journey, unless you keep complete records.

The Revenue Service will have been talking about this for a long time, it just turns out they found a government that was willing to listen and who thought it was a good idea. Politicians themselves rarely have brilliant ideas, all they do is pick the good ideas the civil service has been working on for years and which happens to suit their agenda and the economy at the time.

I doubt it, the civil service infrastructure remains, even though government parties and leaders change, the tax idea has legs under any government.

There are too many other considerations to be able to give a straight yes no answer to your question. Is the 780,000 per year assessable income is it exempt or a combination thereof? The answer to that question determines how much tax might be paid. Then there's the question of exemptions/deductions. potentially those things could reduce the tax obligation to zero.

"Any money earned overseas, in any way and sent to Thailand". Savings are not presumed to be income, especially those accumulated prior to 31 December 2023.

Is your question about the money being from savings or is it about using Wise? Either way, if the savings were not assessable and were earned before 31 December 2024, no, they do not need to be declared, UNLESS, the new forms require it.

Do you have any idea how arrogant your post appears, critically responding to almost every single sentence written by another poster? Can you not respond normally, like everyone else.

Any money earned overseas, in any way and sent to Thailand.

Thinking about this....it seems to me that the sponsor of the WP probably has a default or fall back obligation for the WP holders taxes. The employer will almost certainly be required to deduct tax from the WP holders salary and to ensure they are current by the last day of the contract. If there is an issue, the onus is likely to be on the employer, not the employee, to ensure taxes are paid which would explain the lack of need to obtain a TCC of equivalent before leaving the country.

It's a Thai registered company and a Thai CPA is on staff so presumably the answer to your question is Thailand.

Ok, so we have a situation whereby Thai tax returns must be shown to extend a WP, not dissimilar to what some expect for the extension of long term visa's. But there appears to be no requirement to show proof of taxes paid in order to exit, for many visa types. Points that arise include: - is that true of all provinces and visa types. - it does not appear that the TRD Code was changed to rescind the TCC rule, it appears it may have been informally suspended somehow and only presumed to have been rescinded. - I am aware that foreign musicians/entertainers/sport people are groups that must still obtain a TCC before departure, that means the rule is still applicable but on a selective basis. The question is, what other groups does the rule still apply to. A BP quote from 2012 explains: "Those liable to tax under both rules must pay tax at a progressive rate ranging from 5-37%, and the above principles basically apply to all careers. Once foreign sportsmen and entertainers pay their tax, they must obtain a tax clearance certificate before they can leave Thailand". Please credit and share this article with others using this link: https://www.bangkokpost.com/business/general/305123/taxes-on-sportsmen-and-entertainers. View our policies at http://goo.gl/9HgTd and http://goo.gl/ou6Ip. © Bangkok Post PCL. All rights reserved.

It would be interesting to go head to head with Immi on this, TRD says I can't file a return, Immi says I must.

When did what come into effect, that work permit holders must settle taxes before they leave the country? I imagine years ago, perhaps others know when.

The rules are very clear as to who must complete a tax return, if you gave no assessable income you don't have to complete one.

A more measured response, now that I am home once again: D’man said that only a handful of work permit holders need to prove their taxes before leaving the country, the UN report says there are 170,000 foreign skilled and professional people here which is considerably more than just a handful. Anecdotal reports from members have said that all work permit holders must settle their taxes before they leave, the TRD Code supports this in Section 4. The TRD Code says the vehicle for proving taxes are current is the Tax Clearance Certificate (TCC). You don’t believe the TCC is operational, because you haven’t seen reports from anyone on the forum about this. If AN has 5,000 active members and half of them hold work permits, which is extremely generous but unlikely, your evidence is having not seen an AN report from any of the 1.5% of foreign work permit holders that confirms or denies this. You are critical of my language and accuse me of scaring members when I said that all 170,000 will need to obtain a TCC. Whether or not that settlement is done by showing a tax return or obtaining a TCC seems almost irrelevant since that only indicates the means, not the need or the requriement. I think you are the one who is scaring members by claiming statements to be false but without proof and downplaying the facts. I think you are clutching at straws by trying to find any means to attack any of my posts or my credibility, because your fantasy about my identity has been exposed.

We don't agree, I expect greater clarification of several issues, which the new forms should make clear.