samtam

Spot on! And one single passbook savings account in Thailand.

3 separate PND90s in 2024....1) for 2022 2) for 2023 3) for 2024, this including tax assessable under new interpretation ?

Many thanks.

Thanks. I will file online, and will follow the section numbers you list. Do I need to also then file a PND93 & 94? Can I file going back 3 years on the PND90, or is it covered in 3 separate PND93 & 94 (I can't find those forms on Google)?

as I had a yearly bank statement with me detailing all my remittances to Thailand going to include my bank statements @chang50 @Andycoops Are you referring to Thailand banks' statements? If so, are you submitting these as "certified true copies"? The bank statements to support my "remittances" (in reality ATM, Debit Card, FPS QR) are all overseas banks. They are composite statements, in multicurrencies. I was verbally advised they would have to be "certified true" copies, which I imagine will be a novel concept to a non-Thai bank, (having to certify their own statements); certainly not an exercise without a fee, even if they agree to do it at all.

@NoDisplayName we've discussed this issue before, but I wonder if you can tell me where in Section 1 (or Section 3?) I put the Withholding Tax Refund? Let's assume I have gross interest income of THB7000 pa and WHT of THB1000. Into which box do I insert these. Also, what if I want to claim for the years 2024, 2023 & 2022? Can they all go on the 2024 return? (I have been informed - unverified by TRD - that WHT refunds don't go on PND90. Thanks, if you can help clarify.

Yes. They haven't thought it through, and there isn't a "one size fits all". Even the employment of an expensive accountant isn't going to bring clarity, if the TRD officers don't themselves have answers to the average Joe like me.

Exactly my experience, (of going to my local TRD office in Silom, Bangkok), that the officers (staff) therein had only the simplest grasp of how a non Thailand income earning foreigner can show this assessable income on the PND90. The concept of assessable income accessed through a foreign bank by ATM or debit card, or FPS QR, and not transferred in the simplest sense by a telegraphic transfer is, in my direct experience, not a concept they can understand. If they cannot understand it, how are they supposed to assess a filing? Providing supporting documents is not a simple issue. The different change brought in by P161 & P162 does not provide any method by which the tax filing can be made on PND90. Certainly the tax officers I have spoken to do not seem to have any consistent answers, some of which include "no need to file", which contravenes P161 & P162. If the TRD has not bothered to think through HOW they expect Thailand tax residents to file, we are left with a complete shambles. It's the usual case of cart before the horse. I'm sure that's why they were glad to see the back of me. ...see above🙄

Yes, I know I need to file, based on having assessable income over THB60K. I know how to complete the PND90, and after all TEDA, the amount due is zero. The calculation shows a sum well below the taxable amount. But when it goes through the system (by e-filing), is it going to open me up to more multiple hours to prove that I am well below the taxable amount, if documentary proof is requested? Will that documentary proof even be understood? My experience through research at TRD indicates a resounding "no". On top of this, questions asked (to TRD staff) have received completely different answers, when asked again, or at a different office.

I have in fact done nothing (in terms of filing a tax return). I have spent multiple hours collating information that produces a net zero tax due. I am waiting for more dust (not PM2.5😁) to settle before proceeding. (I have however obtained a TIN, through dint of my pink ID, but it can be used to claim the withholding tax refund.)

The only refund I will claim is for the 15% withholding tax on the previous 3 years on my deposit. Normally I wouldn't bother, but having obtained a TIN, I will. It only amounts to about THB7,000. But hey, ho. Why not?

That is the only thing I am claiming to be my income. I have zero Thailand income, that hasn't already been taxed (withholding tax), as per below post.

From what I gather, (in a subsequent break down of the actual Thai conversation), the Thai lady thought my UK State Pension was paid in UK, (which it is), and then I transferred it directly to my Thai bank, which I don't. I transfer it to an account in Hong Kong, in GBP, and then convert that to HKD or THB, and not the full amount, because I have a multicurrency account. The reconciliation process which she thinks is going to be straightforward, is going to be far from that. And with 74 such transactions (which are direct "remittances"), they are subdivided, depending on currency transaction. I have a complete record, extrapolated from the composite bank statements. If I provide the bank statements, they will have to have several trails to follow, in order to reach the source. Sure, they can go through that process, but it will take time and effort on both our parts, which I think they do not appreciate.

Although not her exact words, "no need to file" was the gist of it. (The conversation was in Thai, so I gleaned this after the meeting.)

Oh, and apparently supporting documents, if required, such as bank statements would need to be "certified" by the bank. W T F ? They are going to drown in documentation, digitalised, or hard copy.