Mike Lister

My US SSc is deposited directly into Bangkok Bank and I do have an ATM card for the account, why your circumstances are different is unclear.

I disagree, every Central Bank records all foreign currency transactions, inbound and outbound, it's part of their fundamental role to manage the currency of their own country and all their foreign currency reserves. The banks in Thailand acts as agents of the central bank in this regard. On a separate but related point, Thailand officially joined CRS in September 2023, this is the international information sharing on bank account transactions which is not dissimilar to the US FATCA. Any banking secrecy laws that existed previously will have been amended to cater for these things.

Take a deep breath and read the post again, slowly. "a resident of Thailand and a resident of Thailand for tax purposes are not the same. Someone here on a long stay visa is not a resident of Thailand, only a Thai citizen or a person who has been granted residency can be a Thai resident".

Ah, I agree. I had not considered that a person wouldn't understand in advance what their tax residency was going to be for the full year.

Perhaps @Sherylis able to advise on this?

Yes, but not June 2024 as the previous poster stated.

That quote comes from the Thai Revenue Department DTA document. Their use of the word "residents" (note, plural, not resident) in the first sentence is descriptive and not intended to be a term or proper name, it is meant to differentiate between people who remain here for long periods and those who visit as tourists. The documents second use of the words "Thai resident" should read, Thai tax resident (or similar). But the document does go on to qualify and define, the term Thai Tax Resident and the criteria needed to become tax resident, eg, more than 180 days so all the information is there. In your defense, the term Resident and Tax Resident should both have been capitalised but weren't. The DTA applies to persons who are residents of the Contracting States. In order to be classified as a Thai resident and be entitled to treaty benefits, a person must be one of the following: - An individual who stays in Thailand for a period or periods exceeding in the aggregate 180 days in a tax year; - A juristic person who is incorporated under the Civil and Commercial Code of Thailand.

I haven't studied this aspect but it seems to me this new law comes into effect on 1 January, 2024. That means, taxes filed for the tax year 2024, which begins on 1 January and ends on 31 December, must be filed the following year, typically by 31 March 2025.

My experience of obtaining tax advice in Thailand is that the local Revenue office is an excellent place to start. I have always found the RD staff to be the most helpful of any government offices and their staff most willing to help. The Thai Revenue code is not complex for Personal Income returns, the average expat will almost certainly have no problems working thing out, perhaps with some help from Revenue staff. If you get into business taxation or international tax (not PI) the story changes but this is not about those things.

Yes to the more than 180 day part. They are different names already, one is resident, the other is tax resident or resident for tax purposes, you have to pay close attention to the wording. Correct to No income into Thailand part. As for the rest of what you wrote, you worry too much and your imagination is far too vivid, relax, it will be OK. FWIW I think everyone should stop trying to second guess this and worry needlessly. Thailand has a solid track record of announcing new things before they've been thought through fully, once they have, at a later date, what is implemented will make sence and be logical.

Once again, a resident and a resident for tax purposes are two very separate and different things, as in any country. All that's happening at present is that Thailand is implementing international standards whereas previously they were ignored.

The "contracting state" is the second party to the DTA, in this case, Thailand: The DTA applies to persons who are residents of the Contracting States. In order to be classified as a Thai resident and be entitled to treaty benefits, a person must be one of the following: - An individual who stays in Thailand for a period or periods exceeding in the aggregate 180 days in a tax year; - A juristic person who is incorporated under the Civil and Commercial Code of Thailand. https://www.rd.go.th/english/21973.html

So we agree, a long stay visa holder is not a resident of Thailand, great. But I'm unclear what you mean when you write, "not a legal entity in Thailand" and receive "zero benefits". The only requirement to pay tax in Thailand is to be resident here for more than 183 days, regardless of any other factor.

Not trying to be pedantic here but a resident of Thailand and a resident of Thailand for tax purposes are not the same. Someone here on a long stay visa is not a resident of Thailand, only a Thai citizen or a person who has been granted residency can be a Thai resident.

Sorry, there is an error in my previous post. The third sentence that begins, "My US State pension...", should read, "My UK State pension". "I have been declaring UK and US pension income on a Thai tax return for the past two years. My US SSc income represents excluded income so it doesn't even get shown on the Thai tax return (guidance per the Revenue Head office in the city where I live). My US UK State pension payment income is capable of being taxed here but the Thai Revenue allowances and deductions mean that it isn't. I also file a UK tax return because I have UK rental income as well as UK State pension. I try to pay a small amount of UK tax every year, under 100 Pounds, jut to demonstrate that I am in fact a UK tax payer. I am tax resident in Thailand for 365 days each year". Just to recap: the US SSc income is totally disregarded for Thai tax purposes whilst the UK State pension income is under the UK personal Allowance AND just within the Thai deductions and allowances. Regarding your question as to why I declared my pension in prior years: When the banks started to withhold tax on nearly all savings income, I thought I could see the writing on the wall. I also knew that if I wanted to file a Thai tax return to reclaim that withholding tax, I was legally obliged to declare my pension income received in Thailand also, otherwise I would have filed an incomplete and fraudulent tax return.

If it helps anyone, US Social Security payments can only be taxed by the US, by Tax Treaty, they are forbidden from being taxed in the receiving country (aka Thailand). I have been declaring UK and US pension income on a Thai tax return for the past two years. My US SSc income represents excluded income so it doesn't even get shown on the Thai tax return (guidance per the Revenue Head office in the city where I live). My US State pension payment income is capable of being taxed here but the Thai Revenue allowances and deductions mean that it isn't. I also file a UK tax return because I have UK rental income as well as UK State pension. I try to pay a small amount of UK tax every year, under 100 Pounds, jut to demonstrate that I am in fact a UK tax payer. I am tax resident in Thailand for 365 days each year.

I hope this is the correct forum, if it is not will the moderators please move this post? Thanks. I am attempting to find recommendations for a well regarded surgeon in Chiang Mai who is skilled at thyroid removal, if anyone has any first hand experience of this I will be extremely grateful. The background is this: I was diagnosed many years ago with matted follicular tumors on the thyroid which I understand is fairly common as you age, all the tests at that time were negative. I recently noticed something was going on in my throat so I had a series of blood tests that showed my TSH levels were close to the bottom of the range. An endocrinologist at Bangkok Hospital arranged for an ultrasound which shows a large number of tumors that do not fit the profile of benign, the assumption is therefore that some are cancerous. The idea of doing FNA's to confirm the status of the tumors was ruled out because of the large number involved and the likelihood of missing infected areas, the recommendation is now to remove the entire thyroid fairly soon. Rather than leave the choice of surgeon up to the endocrinologist alone, I would like to go into my next meeting with the her, armed with some information. I will get a second opinion about the radiology report, from the highly regarded Dr Ampica tomorrow and will also ask her for recommendations. My question now is, does anyone have first hand experience (only) of a surgeon in Chiang Mai who is skilled at thyroid removal? Thank you in advance for any names you can supply.