The Cyclist

Yes, I was one of them.

What people are entitled to claim in TEDA's has been posted ad nauseam. The final arbiter of these TEDA's is an RD Official as per Section 38 of the Revenue Code. Given that it has been reported in the Press that the RD has been swamped with false / fraudulent claims for tax year 2023. Don't be surprised if they scrutinise TEDA's rather harshly.

I did last February and posted the results on this forum somewhere. 2 x Pensions from the UK, both taxed in the UK. All documentation in a nice presentation folder, trusty intereptor by my side. No need to file anything, was the very polite reply from the RD Officer.

That is why I have said on numerous occassions, the onus is on the individual to work out whether they need to file, or not, as the case may be. It is also a good idea to be armed with a list of TEDA's that an individual is entitled to claim, if they do have to file. Nothing wrong with that per se, and would of course be up to you. Although I am not convinced that it would achieve anything, except perhaps making you feel a bit better.

Better to be safe than sorry So, if it was me. I would rock up at RD Office, complete with ATM withdrawal slips and ask the RD " Do I need to file a tax return and how do I do it " Let them guide you

My opinion only. ATM withdrawals / CC Spending on foreign issued cards would only come into play if the RD were actively trying to nail you for tax avoidance / evasion. Then they would start a deep dig. The means to do so exists, not sure the will exists to deep dive into every foreigner in Thailand. Very much a pays your money and takes your chances situation.

To the best of my understanding US Social Security is exempt / Not taxable in Thailand. Therefore no need to file a tax return. A direct Deposit of US SS to Thailand is easy to prove, from a personally account in the US to a Thai bank account, not so easy to prove. If your US SS and profits are coming from the same account in the US to a Thai Bank account. You need to take whatever route you think you need to go down. The potential for conflict is easy to see and understand.

See post above You are correct, there are grey areas. I am not going to try and fight a grey area with the RD when my paperwork / evidence is not top notch. The issue would be proving it is ( whatever money / income ) from prior to Jan 2024. If people want to go down that road, good luck to them. Again, it does come down 2 considerations * Is it considered " Assessable income " * Is it not considered " Assessable income " That really is the bare bones of it. And only an individual can draw a conclusion from their own circumstances and act accordingly.

Yes, I agree But I am not getting into the minutia that may / or may not apply to Individuals, and trying to stick broad brush. And all I will would say on that specific point. Good luck arguing that point if your record keeping is not top notch.

I will rephrase If you remitted income / money to Thailand in 2024 then If the money remitted is exempt / not taxable in thailand due to a DTA then it is not ' Assessable income ' for tax purposes and their is no need to file anything Keeping very good records would be a good idea ) If money remiited during 2024 that is not specifically exempt /or non taxable in Thailand under a DTA. If it exceeds the 60k / 120k / 220k limits then ( IMO ) it becomes ' Assessable income ' for people who are tax residents of Thailand. It is up to individuals to * Read and understand DTA's * To work out if that money remitted is ' Assessable Income 'and exceeds the 60k / 120 / 220 thresholds and file accordingly. I would suggest that people should err on the side of caution. If they are not sure, go sometime between Jan and March 2025 and attempt to file a tax return. Let the RD tell you no need / go away / yes you need to file.

CEA in the Forces has been under scrutiny for a long time. Even more so today, as overseas postings are getting fewer and fewer. The case for CEA is not helped when Major Generals are jailed for fraudulently claiming it. https://www.forcesnews.com/news/senior-army-officer-jailed-falsely-claiming-school-fee-allowances The most senior person caught, there are many others. This is nothing to do with the VAT raid. And more to do with having to hands in their own pockets.

Section 38 of the Revenue Code The actual wording is https://www.rd.go.th/english/37749.html What I take that to mean is 1. An Individual decides if he exceeds the thresholds for tax filing, and files accordingly 2. An member of the RD will then apply ( with an individuals input ) what TEDA's apply and how much, if any, tax is owed.

That would also be my understanding. The issue has been muddied by the throwing about of ' Null Tax Returns ' The TRD do not recieve millions of " Null Returns ". They recieve tax returns that exceed the 60k / 120k / 220k limits and with the subsequent application of TEDA's no tax is payable. For those that remit income from overseas there really is only one consideration to make. Which is * Exempt from Thai taxation by way af a DTA, no need to file anything. * Not exempt from Thai taxation by way of DTA, You need to file if it exceeds the 60k / 120k / 220k limits. There is also a paragraph in the Revenue Code, which states, words to the effect " Allowances and deductions will be made by an Assessment Officer " which I take to mean a member of the Revenue Department where you file yor tax return. If I get time later I will dig the actual paragraph.

It will be so bad that the Guardian is offering its staff free councelling 😀😀 This would be funny, if it wasn't so tragic and a shocking state of affairs.

Typo Should read coming into effect 01 Jan 2024

No, not lucky. Never contacted me either. I put it down to only coming into effect from 01 Jan 2023.

Get off the fence and mind the splinters and say what you really mean 😀😀 The Tottenham Turnip is the epitome of why the UK is goosed.

I dont think I am. The Revenue code is very clear. Whether it is arbitrary numbers picked out the sky, is of no consequence. These are the figures laid out in the Revenue Code ( Thai Tax Law ) Earnings above these thresholds ( you are aupposed ) to file a tax return. 120,000 baht for an individual 220,000 for a couple ( If filing jointly ) No mention of TEDA's or any other freebies alongside these figures. I believe that you are confusing the limits for tax filing ( 120 & 220k ) with a certainty that someone will have a tax liability. For all the foreigners ( Tax Resident in Thailand but remitting income from overseas ) The Revenue Code is a red herring. The relevant DTA applies to them. If they are remitting income that is not specifically excluded from Thai taxation, then a combination of what is stated in various DTA's and the Revenue Code would apply. You do understand the concept of filing a Tax Return, but do not necessarily have any Tax Liability ? I should not have to remind you at this stage. That this is about reporting overseas income remitted to Thailand by Tax Residents in Thailand, or why it has come about. Collecting tax from foreigners who are tax resident is a by-product of why it is happening. And I still happen to believe that in the spirit of what a DTA is for, If the money that is remitted has already been taxed in the home Country it will not be taxed again in Thailand. But we will have to wait out on that one.

Also coming back at you with respect. * The UK' - Thai DTA states that Government Pensions are only taxable in the UK. * Any other forms of Income, that comes across as might, could, or possible be taxed elsewhere, or is even not mentioned. Is the very reason that I suggest people should should go their RD Office, armed with relevant paperwork and let the RD direct you as to whether you need to file a tax return, how to apply DETA's, and how much, if anything, you may have to pay in tax. If that income exceeds * 120,000 Baht for a single person * 220,000 Baht for a couple who file jointly. I cannot say that I have read the Canada - Thai DTA, but if you have a specific question, I would certainly dig into it and give you my opinion on a route that you might care to go down.

Just to be crystal clear, I cannot and will not give tax advice to others. So this is what I will be doing. I remit over 1 million Baht a year from my Government Pension. I will not be filing a tax return for this remittance ( As it can only be taxed in the UK as per the UK - Thai DTA ) If I was also emitting 600,000 Baht a year from the UK State pension. I would ( Try and ) file a tax return on this pension ( As it is potentially taxable in Thailand according to the same DTA ) I will let the RD Office decide if this State Pension requires a tax filing, what my TEDA's are, and what tax if any I am required to pay. The same would apply to your example of 300,000 The filing limits are 120,000 for an individual and 220,000 baht for a couple. So I would be attempting to file and take direction from the RD Office.

Then let them crack on. If someone who is a tax resident, and after nearly 18 months of breaking the internet, cannot work out if they are required to file a tax return or not, there is not really much hope for them. * Exempt by A DTA no need to file anything. * Potentially taxable in Thailand. Waste 30 minutes of your life and get the RD Office to put you on the straight and narrow.

The issue being discussed was the Thai work force That is why I gave you the earning thresholds from the RD * 120,000 Baht for an individual * 220,000 Baht for a couple filing jointly. Foreigners who are tax residents ( But not earning income in Thailand ) abide by the relevant DTA. * if they remit income that is exempt Thai taxation, they do not need to file anything. * If they remit other income that is not specifically excluded from Thai taxation by the DTA, then they abide by the Revenue code. And file a tax return as even a basic UK State Pension exceeds the limits given in the revenue code. Keep copies and let the RD Office tell you that there is no need to file or no tax to pay.

See post above, forget allowances, zero rated bands and anything else. This is why you are getting confused.

Nothing to do with " Nil Returns " Because the Revenue Code dictate that Thais ( and foreigners working in Thailand ) require to file a tax return if they earn over * 120,000 Baht annually * 220,000 Baht annually if it is a joint filing. Simple and straight forward. Now apply TEDA's, and you might have no tax liability. It's nothing to do with a " Nil Returns " the levels for filing are clear and simple, either 120,000 or 220,000 baht, you file. a tax return.

Was that docu from the 70's ? Todays estimates are anywhere between £5 million to £30 milion a day. The true figure will never be revealed, as it is apparently not in the public interest. Give it 6 months for things to work through the system and * Unemployment starts rising * Inflation starts rising * Over 1000 new arrivals continue to arrive on a weekly basis * Power Companies are already sending out ' What to do in a blackout ' leaflets * The Chancellors tax raising measures do not came anywhere near raising the tax she expects You can probably guess the rest.