Noker

Related to Point 26 in the "Tax Guide" and to the post quoted, it remains unclear how the Thai RD is going to distinguish between non-taxable remitted money and remitted capital gains, like from a simple fixed deposit account or even shares. Being a tax resident in 2024 in Thailand only, continuously generating earnings from shares or deposits not being taxed overseas and not covered by any DTA, this money becomes taxable when remitted in any year now – if being an Tax-Resident in that year of remittance. Being no tax resident in 2025, these types of earnings generated in 2025 are of no business to Thai-RD when remitted in 2025 or in any year. Being a tax resident in 2026 again and remitting money in this year – how will it be possible for RD to distinguish between taxable and non-taxable of that remitted money. Or if the tax payer will have to proof it – how is that even possible to proof until 31.03.2027, that money remitted in 2026 were earning from 2025 only and not from 2024, not from year 2026…