anrcaccount

Ha yes, I was being tongue in cheek, but yes, makes complete sense!

Yes, well said. Put it this way, that 600K THB has been theoretically assessable for many years now when remitted to Thailand same year, i.e. paid directly monthly. Have you ever heard of a single case of any individual paying Thai tax on their remitted pension?

Nice share, and no tax liability for you as the gift giver ( despite some of the ludicrous theories you can read here). The real question is, why aren’t you gifting her more to get closer to the 20M per year exemption? Surely she could find some use for the funds… maybe a handbag collection?

Only the OP can 100% confirm - but judging by his statement of “going back for 2 years”, one can safely assume it’s the normal Age Pension ( administered by Centrelink).

Thanks for your report. This is an example of where the THEORY does not equal the REALITY. THEORY: Your remitted Australian Age Pension is taxable in Thailand. REALITY : It isn't. However the predatory 'expat' tax agencies that have sprung up, will tell you to file with them and they'll declare this for you. A Thai accountant, files to the TRD, this isn't taxable. Anyone using these 'expat' tax agencies should really think twice, right?

Apart from one single report on here of some individual paying a small sum (about 3000 THB), I'm yet to see any reports of any significant amount of tax paid on remitted foreign income. I seriously doubt that even 1% of assessable foreign income remitted in 2024 will be declared, let alone taxed. Have you , or anyone else for that matter, ever heard of any cases of significant foreign remitted income actually being taxed in Thailand?

Do you seriously think that any individual has ever filed and paid Thai tax on foreign income remitted same year?

Let's all hope they disappear, and crawl back under the rock they emerged from.

CLASSIC! Flip - Flop

Yes, unless "one" works for the TRD, being the audience the internal directive was written for.

Because the Revenue Department didn't issue Por 161 & Por 162. He's correct - You're missing the point. Foreign remitted income has been taxable in theory for many years, in practice this has never been filed, or been enforced. The issuance of internal directives Por 161/2 has only changed the theory, it has not changed the practice.

Thanks for your report. However, yet again, we have another report of someone who conveniently, owes no Thai tax. Wake me up when someone pays Thai tax on their 30M THB remitted for a villa purchase, or even the 2M THB they remitted last year to buy a car. It's telling that we have not seen a single report, of anyone actually paying any significant amount of tax.

The treatt between the US and Thailand was signed in 1997 and article 20 was in effect then as well as now, the change in targetting remittance for 2024 has no effect on this treaty between two govt and says Social security paid by the US govt can ONLY be taxed by the US govt and not the Thai revenue dept. Don't you know how to read English? Don't you understand what a treaty means? The treaty says that if one party wishes to depart from the treaty they have to give 6 months prior notice. I haven't seen anything to that effect. If you have please advise where that info is at . My comment "with your logic" was referring to the original poster (OP) who decided to try and declare his non assessable income ( US SS) for some reason.

the dta with the Us was signed off on by us ambassador ITOH, I was assigned to the embassy during this period 1996 or 97. SIncxe then, that statement article 20 states that the US social security is taxed ONLY by the US govt. IF you doubt me, just read the document id on https://www.rd.go.th/fileadmin/download/nation/america_e.pdf btw, there is an "_" between america and the e.pdf I know, that's why I said " with your logic" . Meaning that, if he was trying to declare it this year, he should have also tried to declare it for many years previously.

Fixed it for you: "And they are not set up to deal with foreigners with remitted income."