Mike Lister

I just came back from Sriphat for a post op check and all is well. Whilst there I got a quote for cataract surgery using a standard IOL mono vison (I think) To be clear, this is a procedure only to resolve the cataracts, there is no vison correction involved (which is what I want). THB 45k per eye, out patient, total cost. That compares with 27k at Prince Lamphun and 130k at Rutnin, just as a guide. Just for information rather than debate or discussion.

I'm going to regard this as anecdotal, probably an Immi officer chancing his luck and hoping.

I understand your rationale but it seems unreasonable to provide guidance to others by saying that there is a law you can safely ignore because it's not being enforced at present or there's no associated fine, yet. Everyone needs to know what the law says and make their own decision whether to follow it or not.

Yes, Thanks, I need to change the wording on para 8 to reflect that there is a special class of visa that is outside the RD rules.

Yes, I agree with that, the total amount at 31 December is the baseline, thereafter, any additions to it are profit and taxable.

Several country's pensions are in the same boat. The UK State Pension is CAPABLE of being taxed although the maximum amount payable currently is within the Personal Allowance so it is not yet taxed. Plus the Thailand/UK DTA does not prevent Thailand from taxing that pension. So yes, a pension can easily be taxable in both countries but the existence of a DTA prevents double taxation. But does not mean that it wont be taxed at a higher or additional rate by Thailand than it was back in the home country.

The new form of words for the pensions currently is: 1. UK State pension on the other hand is not covered by a DTA so it is assessable income in Thailand whilst UK Government or Civil Service, Armed Forces and some NHS pensions are not! Australian old age pension is being researched currently.

Thank you, I'm grateful, I'll update that one.

A few points, now that I'm back home again. 1) Thanks to those of you who found your respective DTA's. 2) I don't think I'm going to list all the countries in the document that have DTA's that will and will not have pensions taxed in Thailand, there are two many countries, too many different type of pension and too many variables.....the task is too big for the purpose of this document. 3) A LOT of people have PM'd me in the past two days, thank you for your kind words and suggestions. A common theme is the need to focus on the job of constructing the document and not get side tracked with lengthy posts about what a particular DTA says or about how individuals feel about things....I agree, it will be helpful if we can keep things brief and to the point. 4) There are issues we can't bottom out right now. Rather than go round in a 200+ page loop discussing them and asking the same questions repeatedly, I'll create a section at the end of the next version of the document listing the items that are still unclear and need more work in the future. If we can't decide the answer on something, we put it on the list and come back to it at the end. 5) A lot of people are really pleased to have the information we've given them, a lot of people are less worried now they know more. We need to increase the number of those people, I think that's the objective.

No, I hold the master copy and monitor the various threads for the points being discussed as well as answering questions and correcting points I know to be wrong, as well as suffering abuse from trolls and idiots. I make changes to the master, as and when there appears to be a clear consensus but since I'm putting in 12 hours day on this, I do make mistakes. If you will research your country's position as it relates to tax on pensions on Thailand, that will help a lot.

Contribute positively to the construction of the document or post elsewhere please

Please don't populate this thread with the same stuff as the last one, this thread is attempting to build a tax guide, not listen to lengthy whining about how much people hate everything related.

Strongly suggest you read the thread, a simple tax guide.

Over exaggerating. The purpose of a DTA is to avoid double taxation.

That para has been changed in the latest rev, I am away at the hospital currently but will point you to it, when I get home. Alternatively, you could look yourself! Also you need to read the new para about assessable vs taxable income, the process and how they are defined.

I wrote the document, I included that statement because another poster confirmed it to us in one of the many tax threads and the consensus was that it was true. If you wish to disagree, please provide a link to support your claim.

I wrote it based on what I know and what other posters have discussed in tax related threads over the past three months. If you spot errors, please identify them and explain what and why.

I can't read page long rants, if you have a question or a point, make it in two sentences or it won't get read, I simply don't have the time.

You are expected to know in Western countries and if you don't you have to buy advice from professionals, here will be no different.

The closest I can think of is the expat club in your area which usually has its ear to the ground and informal links to different departments etc. There is nothing nationally, neither is there ever likely to be anything because there are over 4 million foreigners in the country and the range of languages involved massive. Foreigners only fairly recently managed to get access to the MOH app for covid and that was after a pandemic!

Tax filing forms are changed every year, which is why there are different links for each year, changes to the forms are not unique.

I'm pretty sure the implications are that the investment must originate or be based in Thailand rather than overseas since repatriation of funds from such investment's is one of the prime reason the new tax ruling was instigated. That's my take on things at least.

My turn for one of those simple questions people keep raising: From reading what both posters above have written, it seems that the criteria determining whether to file or not, is dictated by whether there is a penalty involved if you don't file, rather than what the RD requires in the tax code! eg: RD says you need to file if your income is above the threshold. Posters say, if we don't owe tax, there's no penalty involved if we don't so why bother! Hmmm! It's difficult to know what to advise others on this, the RD criteria or the posters criteria, call me silly but I'll have to go with the former!

Yes. The premiums must be paid to a Thai company in Thailand. I have been through this loop personally. But it sounds as though that poster works for a Thai company who supplies him with health insurance so somehow the tax benefit is passed back from the company to the employee.

Tax returns are modified frequently, potentially every year which is why there is a different download link for each year so this shouldn't cause any confusion. As far as the "who should file" question is concerned, the following is being added to the document, lifted directly from the RD: 1. Who must file a tax return? The English language translation of the RD rule says that, "You have to file a return on the income that you received if you meet one of the following conditions: (1) Your total income exceeded 120,000 baht in the tax year. (2) You were married and your income combined with that of your spouse exceeded 220,000 baht in the tax year." This is understood to mean assessable income.