samtam

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.

I didn't submit anything, except I showed a printed copy, unsubmitted as yet, of the PN90 form completed, (as you describe) using the E-filing system. I showed her this simple breakdown, but she said she would need all the statements as supporting documents, if I was going to submit in hard copy. If I submit as e-filed online, she said it might require follow up documents. So yes, the e-filing seems to be the preferred option. If we get to document submission it can be done, and good luck to them working it out by themselves. My only concern is the data protection which is a joke, as it will include important private information.

I just returned from my local Thai tax office in Silom, (Bangkok). It seems to me that TRD has not communicated sufficient information to Thailand tax residents, and certainly varied or no information to TRD staff in their various offices, as to how they wish their tax filing to be completed. My “income” in Thailand is only through ATM, debit card, or FPS QR. There is no income earned in Thailand. My Thai assistant had prepared PN90 E-filing form with all required fields completed, showing a zero payment due, after TEDA. We showed this to the tax officer, who said this was the wrong form, so she then handed us a blank PN90 with exactly the same format, and asked us to complete by hand, accompanied by all supporting documents, (bank statements). Previously we had been in conversation with this office, (and the same officer, I think), and she had asked that we complete an Excel file of all assessable pension and dividends, and she would complete the form. I had prepared an Excel file of these 2 items, which were only of assessable income (through remittances either by ATM, debit card or FP QR).* Alternatively she also said we could submit the E-filing PND90 online, and await any document clarification that might be called for. The head of the office seemed completely unwilling to consider or give any advice as to how to proceed. My take is that there seems to be utter bemusement that foreigners are now trying to submit tax filings, and indeed there is a tendency towards hostility, because it will require a lot more paperwork that will not be easy to understand.* Accordingly, I have decided to wait a few weeks until before the 31st March deadline, or possibly not even file at all, until there is more clarity. I realise not filing may risk a fine (of THB2000?). She said I should scan all the bank statements, for possible future auditing. I have a hard copy, and I have access to them from my online banking for 7 years.* *Composite bank (one bank) statements for me show multiple accounts: securities account, multicurrency, currency of the country in which the foreign bank is situated etc. There is no way this can be easily decipherable, on top of which, a pension figure, or a dividend paid in a foreign bank is not fully drawn upon in any “remittance”, in the methods aforementioned, so reconciliation would be difficult, although achievable with hours of review in person. And for what? To confirm that there is no tax due. I am always willing to comply with what is required. But until how what is required can be easily understood by TRD staff and tax residents, this is a Thai tangle of monumental proportions.

Never ask why something should follow a logical path.

Thanks. Yes, we can afford THB800K each. Will leave the arrangement as it is. The agent is a gofer. Handles all the paperwork, excluding the bank letters and statements, which we obtain and give to him, and meet him at CW for a brief 30 minutes, of which 15-20 with the IMM Officer. The rest is taken care of, and we depart. The agent's fee is to remove the hassle and waiting factor, which we tired of about 5 years ago, having done it all ourselves, which took 7 hours or so door to door. I was under the misapprehension there was a financial benefit at IMM for extensions if one was married, (as a foreigner to a foreigner).

OK. Not married yet, but the intended here already with me for 22 years, on an Extension based on Retirement. Was only wondering if getting married would reduce the money in the bank from THB1.6m to THB400k.

Thanks. So marriage to either Thai or foreigner, but would need to change from Extension based on Marriage, rather than Retirement? I'm not sure how that would or could work. If it did, it would release THB1.2M from the current arrangement, (of THB800K each). I'll ask my agent, who does our IMM issues. My IMM is Chaengwattana, Bangkok.

Can someone please advise me regarding visa extensions based on retirement money in the bank method. Currently as a single non Thai I have to hold THB800k in my account. If I marry another non Thai, do we each have to hold THB800k in the bank, or is a visa based on retirement for a married couple reduced to THB400k for the couple?

Can you please advise? Is the THB400K if you're married only if you're a foreigner married to a Thai? If both foreigners are over 65 (on Retirement extensions), and married, is the amount THB400K.

OK, I've found it: what I'd like to know is if you are married, neither of you works, and both of you are over 65, are you permitted to file separately? (I'm not clear whether if you file with a spouse you can both claim exemptions c), d) & e).

Yes, as I noted, it's not marriage equality.

Can someone quickly point me in the direction of TEDA for single tax payers and married taxpayers, both over 65?

That was certainly my understanding, but the Nation article suggests otherwise*. Obviously it would affect the "money in the bank method" for 2 same sex foreigners on visa extensions based on retirement, if married couples only have to front up THB400K rather than 2 people fronting up THB800K each. (However, not sure about the married couple THB amount requirement, off hand.) It would also affect tax filing. I imagine these issues have not filtered through to either IMM or RD. * Documents required for foreign nationals: Certificate of single status issued by the embassy Valid passport Prenuptial agreement (if any) For candidates under 20 years of age, parents’ consent and signed copies of ID cards. Important: All documents must be translated and certified by the Department of Consular Affairs, Ministry of Foreign Affairs.

I have been surprised to read articles of recent same sex marriages of foreigners in Thailand, as I understood the new law only affected Thais, or possibly foreigners to Thais. If it does not replicate heterosexual marriages, it is not marriage equality. This article suggests it is possible for foreigners to marry foreigners, (requirements at the end of the article). https://www.khaosodenglish.com/news/2025/01/24/thailand-celebrates-first-day-of-marriage-equality-with-1832-couple-registers/ This Reuters piece is totally vague...

Now getting international coverage. If it affects the only thing the Thai government cares about (tourism, aka money), they may start to implement the laws they choose to ignore. https://www.theguardian.com/world/2025/jan/24/bangkok-pollution-hundreds-schools-closed-free-public-transport

Just repeats the same garbage. And then presumably burns it. Of course there is much more - for example the tourism industries should be pressuring governments to reduce pollution before tourists choose cleaner air and destinations. Periodic directives won't cut it. Actually, this seems to be the ONLY motivating factor in any decision about anything relating to Thailand - how can we mitigate the negativity on tourism? ...or provide him with a little "sugar".

If you have a TIN you can E-File under this: https://efiling.rd.go.th/rd-cms/ Again, only in Thai, and the latest is 2024 (2567).

Only 2024 in Thai is available online, under https://www.rd.go.th/65971.html