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deja vu again

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  1. BOI just replied to my question regarding whether I need to file a return with the TRD. I specifically noted the many conflicting interpretations in online forums regarding the "Royal Decree 743" and the "Notification of the Director-General of the Revenue Department Regarding Income Tax (No. 427)” in my question so they would account for this in their answer. (I'm a LTR WP) "Greetings from the LTR Visa Unit. The tax exemption benefit applies to income transferred from overseas into Thailand. Other asset types may not qualify. If you have no income source within Thailand and the income was transferred after obtaining the LTR Visa, you are exempt from tax and do not need to report annually to the Thai Revenue Department. A TIN (Tax Identification Number) is optional and not required if you have no income source in Thailand or if the income was transferred after holding the LTR Visa." ... and their subsequent reply to my request for further clarification: "Your income earned outside Thailand and not transferred into the country is not subject to taxation by the Thai Revenue Department. Therefore, you do not need to file a tax return for income sourced outside of Thailand." Cheers
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