samtam

He's King Charles III, (since 2022). Like Zelensky, he's also a head of state. Unlike Zelensky, he served in the Royal Air Force and the Royal Navy from 1971 to 1976. The King, mindful of his constitutional role, agreed to a meeting, at Zelensky's behest, just as he has issued an invitation to Trump, (both with the agreement, or request of the prime minister).

Well, you can certainly save your file, but whether in stages, I'm not sure. Mine is completed and saved. I amended one version that I had saved, and then added in a withholding tax interest claim. That has now been saved, and I will file when I want (before 8 April).

Yes, you can file online with a TIN, even without a Thailand salary. It is only in Thai, so either using Google translate, or have a Thai person complete on your behalf. My online file in complete, and saved and pending a "send" button, when I want to, (before 8 April 2025). [I access through https://efiling.rd.go.th/rd-cms/ and log in using my name, TIN and have an SMS sent with digital code.]

Sorry, not YOU defining "sent to Thailand", but the Thailand Revenue Department. Their Guideline does not define it.

My circumstances are the same - personal allowances of THB500K far exceed assessable income. BUT, your local Revenue Office has interpreted the Revenue Department's own filing Guidelines I quoted previously, to wit: any income over THB60K for a single person or THB120K for a married couple, requires a tax filing. This is where the whole thing gets really annoyingly stupid....the lack of consistency in what TRD say from office to officer. One would hope by now someone with authority at TRD somewhere in Thailand has grasped that fact, and realised that they need to make adjustments to either their guidelines, or their internal directives.... ....oops, wake me up😴....TIT

My point was defining "sent to Thailand", not the allowances.

No. When all the figures are keyed into the e-filing it produces and PND.90. I thought it would be a PND.91 too, but the programme converts "income" into salary, so after it computes, it becomes a PND.90. (Yes, another confusing and apparent contradiction, as I don't have a salary in Thailand.)

Got it! As a matter of curiosity, what is the basis of your vehement argument to ignore TRD guidelines? Is it just the TIT lack of clarity BS that permeates, or something more substantive? I only ask candidly, because the efficacy of toeing the TRD Guidelines is rather diluted.

Income Sent to Thailand: Below this amount. Define "Sent to Thailand". Actually, rather than ChatGPT, get TRD to define it. It doesn't, and therein lies the problem of TRD and AI.

Whilst what you say makes complete sense to me, your TRD office doesn't obviously follow the Thai Revenue Department guidelines: The rest of what they've told you is not covered in the Guideline, (income after TEDA, no salary in Thailand etc). Also they do not define "remittance", as in money brought in / accessed via a method other than an overseas bank transfer. So called Thai tax experts, including those who have wheeled out TRD staff state otherwise. There is simply no consistency from one office or officer to another. Perhaps the Finance Minister is realising they have opened a subject which has no concise rules. Until they do, it is anybody's guess whether one should file or not; and I've "heard" both sides numerous times, but not a specific clear directive from the Thai Revenue Department, in writing, other than the "Guideline" aforementioned.

Yes, weird. As long as its signed, relevance doesn't matter.

Actually, it would be copies of the passbook, (with some ATM payments into an account), which bears no exact relationship to the withdrawal amount from the foreign bank source, as in I draw THB30K from foreign bank and pay THB20K into Thai bank. You think they would find that useful? Or do they expect unreconcilable supporting documents, which they never bother to check? The passbook shows "teller ID", which seem to be the same branch, so I presume that is the location. These passbook entries do not reflect the debit card entries on the foreign bank, but maybe again the inability to reconcile the amount on the PND.90 and the supporting documents is (bizarrely) not required.

"Bank statements" are presumably bank statements from a ban in Thailand? "...show the location" of what? [Again, my Thailand bank statements show zero transactions.]

As discussed in a previous thread of a broader nature, I plan to e-file my tax return which shows income from pension and dividends paid offshore, and some of which is used in Thailand only by foreign ATM card, or foreign debit card. Does anyone else do this, and what documents do they file with the online filing? NB. No transactions in the aforementioned occur in any Thailand bank account.

The point is I have NO remittances into Thailand, so my Thailand bank accounts show NO remittances into Thailand. ("Remittance" is the term used to cover say a telegraphic transfer, or bank transfer; there are none for 2024.) My "remittances" are ONLY via ATM withdrawals (using foreign bank ATM account) and Debit Card transactions (using foreign bank account). The only statements that show these are my foreign bank statements, which have 70% of transactions completely unrelated to the 2 methods aforementioned. If I give these statements to TRD they are not going to understand them, as they are a composite of my multicurrency accounts, and the ATM withdrawals and Debit Card transactions are from a source that varies; Example: Debit Card withdrawal of say THB 219, source: UK State Pension paid in UK, and transferred in GBP to my GBP account in my foreign bank, or from my THB foreign bank account, (partial sum), or source dividend on a foreign held share, (partial sum). Yes, that is correct, (using the broad sense of "remittance"). AFAIK, RD has not defined "remittance". The RD guide for completion of PND90 does not specify pension or debit card income, but is one of the many areas disputed by RD and tax experts alike. If they want documentary evidence I will probably end up sending them scanned copies of all the ATM withdrawal advices, (already scanned) and all the Debit Card transaction slips, about 150 documents in all. They all tally, down to the last satang. I will.

The longer I wait to file my (e-file) saved PND90, and with the vague statement from the Finance Minister Pichai on 14 February 2025, I am now coming round to thinking it would be better not to file. The filing is easy enough, it's the documentation, which as aforementioned (in the quote) is not straightforward... I have read some unverified comment on Expat Tax that there are penalties for not filing. What are these penalties, (bearing in mind my tax due is ZERO)? Or is it just arbitrary? My Thai friend who has been helping me do the online file said he omitted to file for 2 years running, (change of job, circumstances). He went in the third year, apologised, was not fined and did not even pay back taxes. Grateful for anyone with reliable knowledge or experience could share.

I did mine three times. First time at Krungsri head office about 2 years ago. The machine was not working. Did it a second time at another branch a few months later. Did it with UOB last year. Both times using my passport, although the UOB staff did not know how to use the passport reader. In the end about 4 branch staff completed the massive banking arrangement that they had asked me to do. It is required to transfer over THB50K. I guess you didn't ask, or read the 2 or 3 letter narrative, such as "SC" = Service Charge, or "FCD" = Cash Deposit via Cash Deposit Machine. (Glossary of abbreviations usually in the back of your passbook.)

Full disclosure: I do not, nor have I ever bought or held crypto. I have never been tempted to buy it because I simply do not understand it. I am invested in a business in Europe and we have a private placement raise going on. One new investor has been waiting 5 or 6 months for his Ethererum to be converted into USD300K, to invest into the business. I am not clear on what the exact hold up is; it has been accepted, but the USD equivalent has not been paid to him. It seems crypto is not easily transferable or tradeable; a bit like Hotel California: "...You can check out any time you like, but you can never leave."

"....one thing about it, it sure does not get boring less irritating."

Por 161 (September 2023) & 162 (November 2023) were issued before Trump's presidency, and the imposition of tariffs. So far, sadly, there have been no new PORs issued, to deal with Trump tariffs, threatened, imaginary, or real.

I didn't realise the Finance minister's remarks were so precise (date), concise (process) and clear🫡

As noted, the comments from the Finance minister are hardly "bankable", and need to be clarified to have any meaning whatsoever, such as "Por 161 & 162 are to be scrapped". Whether this materialises before 31 March (or 8 April for online) filing deadlines remains to be seen. @NoDisplayName @Kerryd @Thingamabob I think the reasons you have suggested for the change, (if indeed there is one) are absolutely spot on. They will (may) come about because the issue has affected the important (aka rich) members of Thai society. Even if Kh Richguy doesn't himself have to pay more taxes, it is possible that spending for 2024 has seen a nosedive, and the evidence is in reduced inward remittances, resulting in his business suffering. Reduced spending has already seen a major reduction in property transactions, (when it is possible these may not be affected); but when there's uncertainty for the largest consumers, (Chinese and Indians), they are going to wait until there is clarity. I agree, that the reduction of the amount of money we expats have brought in is chicken feed, and of no consequence, even though we may have reduced our inward remittances (therefore spending) by 50% or more. I also wondered why there was nothing in the press that I could see that addressed the concerns of the wealthy Thais to whom this change was directed. Well, of course they don't have their AN equivalent, as they have direct access to the levers of power.

Thank you. But I wish you were running the Thai Revenue Department, with such clarity for its customers. Unfortunately you are not. And imprecision is an art form in Thailand. It opens up major "opportunities". [It's all a misunderstanding....]

And so is a "POR" something one should "ignore"? Obviously, "in your opinion".... And does your opinion count more than that of say, I dunno, the TRD officer telling me otherwise. 🤔 I am not suggesting you are right, or that you are wrong. But unfortunately, it's where we are. We all have to decide whether WE are right or the variations on a theme are worthy, or not. Let the chips fall, where they may.

Because the Revenue Department didn't issue Por 161 & Por 162.