sometimewoodworker

Thank you for the compliment. I would discourage the use of used commercial kitchen equipment at the first. There are numerous reasons for this. 1) it will be priced at a discount from new but will be orders of magnitude more expensive than new no name Chinese equipment 2) it will have been heavily used so of questionable reliability 3) it will be expensive to maintain (even a few parts will be more than a new no name Chinese unit Sous vide does not use an oven it uses a circulator and a tank the benefit of getting something like this is it’s cheap enough to test to see if it’s going to be of use and you can progress to more units if required, you will not waste money on one of these as once you start using it you will easily find that you have a use for a second unit. Well yes it is using sous vide Not very much. It is the temperature it’s cooked to and the time at that temperature. With sous vide you can modify the temperature in 1 degree increments and since the temperature is maintained at exactly the number you set you can easily add half an hour of more without making any difference to the final result. That is due to the variations in temperature with your method of cooking.

While you seem fixated on roasting if you just want perfectly cooked chicken breasts and you prefer doing them in batches, you would be far better advised to use the technique used virtually universally in commercial kitchens. This is how you can get perfectly cooked steak or virtually any other protein from the most delicate fish to dishes that require hours all of them served in minutes. All of the main cooking involves zero smell and cleaning of equipment. The cooked breasts can be immediately frozen, they will be immune to freezer burn packed individually or 2 at a time. This technique is not touted by the kitchen’s but it is universally used, this is sous vide. While the professional grade circulation devices are expensive you can get one for a couple of thousand baht that is totally functional. Personally I have also got an inexpensive chamber vacuum sealer so I am able to vacuum pack both for cooking and soups and other liquids for freezing

It is not my table, I make no claims of authorship. It is a spreadsheet that is available on the web. It doesn’t fail to allow for the 190K over 65 allownace. My conclusion was far from incorrect, your assumption and assertion that the data was from a person who is over 65, is wrong hence your criticism is equally flawed. Please, rather than complaining that something is flawed, do some research. Or better yet produce a simple to use spreadsheet that has every possible DTA and all allowances available for every user, though naturally you can’t as it would be hugely unnecessary and impractical, not to mention it would take hundreds of man hours for a skilled programmer and would be obsolete almost as soon as it were produced.

Do please read what was written, not what you assume. I DID NOT say that the person in receipt of a U.K. pension was receiving a state pension. That is your inference not my statement. As I have pointed out there are numerous pensions that are able to be claimed under the age of 65. Please do not put words in my mouth in a vain attempt to appear more knowledgeable than you are. I am extremely careful in my phrasing, you should be equally careful in your disparaging remarks lest they rebound as this one has.

The point is that all tax advisors need to know much more than the majority have any need to share to share in a public forum. Quite a reasonable number of readers will benefit from the advice of a professional

There you go again making an assumption. A pension can be paid to someone who is under 65. That the vast majority of pension recipients are over 65 does not stop someone under 65 being in receipt of a pension. indeed, though it would be exempt due to the DTA, a U.K. armed forces pension is immediately payable for someone retiring at 60. NB pensioner NOUN a person who receives or lives on a pension. please note there is no definition of age in the dictionary EDIT note RAILWAYS PENSION ”If you were a member of the Railways Pension Scheme after 5 April 2006 but before 4 November 2021 and were born before 6 April 1973, the earliest you can claim your pension is 55”

That is partly correct, but missed the point that all DTAs are country specific and some of them specifically exclude certain categories from being assessed for Thai income

This is why people will benefit from advice tailored to their personal circumstances. you have assumed that the person was over 65, I did not. There could be a ‘100k Remitted Pension Allowance“ there may not I am waiting for my consultation next month to be sure exactly how much of my assessable income I can bring in tax free

You are incorrect as I said in point number 1 You are the one who has the duty and responsibility of knowing your country’s DTA so understanding what is assessable income and what is not. You calculate your income. The TRD doesn’t hold your hand. If they disagree with your return they can challenge YOU to justify YOUR calculation. Of course it does, and of course many will need advice on the various points. BUT that doesn’t invalidate the fact that the law is really really simple for many who just have a pension or 2

He is un married, pays no insurance so my calculations are correct and his tax bill is £30 per month it is correct that various allowances may reduce his tax liability as can doing things like charitable donations. But he now has a Thai tax liability that did not exist before.

You can put your toys back in your pram Assessable income is modified by the various DTAs. And it is specifically Assessable income that is relevant and covered by section 40 As @Mike Lister has mentioned (I didn’t bother with the U.K. as the majority of U.K. pensions are assessable income) some U.K. pensions are not Assessable income and the majority of USA pensions are also protected so are not relevant please understand that section 40 is about Assessable income. if it is not Assessable income it is not included. Some U.K. and virtually all USA SS pensions ARE EXCLUDED

Indeed the example above used the current prevailing exchange rate and because of fluctuations it will always vary, for example today’s exchange rate is about 46.5 after fees. It also does not include other possible allowances. FWIW. I don’t know what a TEDA is

Yes it would Fact the Thai revenue department rules are modified by the details of the various DTAs Fact the USA DTA specifically exempts some pension/SS payments from Thai taxation So do please make sure that you aren’t spreading false information

Your supposition is not correct that they will have little tax to pay but correct that a reduction in income will have a lifestyle impact case in point a British pensioner is receiving a pension of £12,000 he currently pays no tax in the U.K. and has paid no tax in Thailand due to remitting the pension in the following year. He now has a Thai tax bill of ฿17,000+ There I completely disagree. There is plenty of information about how to remain legally. 1) calculate your income. 2) calculate the tax due 3) assuming a tax liability file a tax return and pay your taxes. 4) alternatively if there is no tax liability either file a tax return (many offices do not want zero returns) or don’t, pay no tax 5) alternative 2 if you are due a refund of withholding tax from banks, file a tax return, collect your refund. how is that not clear?

That is an overly broad statement there is at least one DTA that has an exemption for at least one kind of pension. Though you are correct in that the TRD regards pensions as income, I haven’t seen them as deemed income from employment, if that were the definition there are quite a variety of pensions that would be exempt as the funds used to purchase the pension did not derive from income. So in short the defining of pensions = income, avoids any challenges

The speed of transfer is also dependant on the amount being sent, send a few thousand and you get virtually instant transfers send over a couple of hundred thousand and it will take days

FYI the preparation and filling fee from one of the big 4 is ฿17,000 plus VAT so if you have an accountant who is prepared to file for less than ½ their cost you have found a great bargain, assuming competency.

A ridiculous request as there are 61 different DTAs

That is a totally subjective view. In the areas where I drive (2 of the biggest Issan cities) helmet wearing is regularly and strictly enforced specially at the times university students are going to and leaving campuses and around the universities. You could be forgiven for assuming, if you only drive in the rain and at night, that there is virtually no enforcement, you would be wrong. I have regularly seen 10 to 20 bikes lined up to receive tickets from the BIB. You could equally assume that there are no speed checks or vehicle checks, there are. Again at night or in the rain you are likely immune, but again I see enough checkpoints to know that laws are enforced, just not with the rigorous zeal of western police forces. But of course if you drive/ride in Nakhon Nowhere you will see 9 year olds riding with 3,4,5 or 6 others on the bike and never see a police officer Having just driven over 3,000 miles in the U.K. on roads varying from single track with passing places to 8 lane motorways and miles with average speed restricted sections I saw fewer than 0.05% exceeding speed limits, obviously because of the risks of strict enforcement. With a similar distance of driving in Thailand the percentage is vastly greater due to the risks of getting caught being lower and the penalties being relatively insignificant. TIT YMMV

No problem with your summation of those who are Thai tax residents. To be clear, in case anyone missed my points There is an extreme likelihood that under the regulations currently written and enforced, that a non Thai citizen can drop into and out of Thai tax residence on a year by year basis, this however is a very different situation that the majority are not going to bother with. It is also probable that if enough people with large enough tax liabilities take advantage of the current rules to avoid being taxed that the rule that tax residency is on an annual basis will be changed. TIT YMMV For an example try to understand the U.K. rules on tax residency and how many years and how difficult it is to become nonresident and not ordinarily resident

Speculation based on surmise and poor information. Having a Thai tax number (TIN) has no tax implications if you are non tax resident Having a large (or moderate) income has no tax implications if you are non tax resident If you are non Thai tax resident you are liable to NO Thai income tax If you are non Thai tax resident you there is NO requirement to file a tax return NB all the above is related to income that is not earned or generated in THAILAND but is brought into Thailand. income that is earned or generated in Thailand has totally different exceptions and the vast majority of non Thai earners have the returns completed on their behalf. Digital nomads are in a category of their own, the position for them is somewhat fluid.

If you are non tax resident in Thailand (maximum 179 days) you pay no Thai tax, you do not file a tax return. FWIW You can be a tax resident in 1 year but not a tax resident the next year and a tax resident in the following year.

The tax return documents for the 2024 tax year are in preparation for printing and publishing, this is due to be finalised and published in November December, it is likely that the website will be revised at the same time. I have no idea if any allowances are due for revision but if they are I would anticipate that they will be published at the same time as the tax return documents

I have a consultation with of one of the big 4 in about a month’s time. I will certainly be extremely interested in the detail of the requirements to file a tax return. I am probably in an enviable position that I am able to structure the income I transfer to be able to bring it over the assessable threshold but under the threshold to actually pay tax. I am not going to go into detail as to how this is possible as that is irrelevant to virtually every other taxpayer, my situation is probably limited to a small handful of people non of whom reside outside the U.K. However having given a 5 minute rundown of my situation I was told that I will almost certainly not have to complete a tax return as I will be within the tax free allowance. This opinion was from a Tax Director of one of the big 4 and naturally it may change after a detailed tax assessment and consultation. If anyone wants they can contact me after the 8th of August. I doubt that I can give any other information that is not speculative before then.