KamnanT

One thing is your views on becomming a permenant resident here? The thing with the 3 year clause is if a person wants to apply for Citizenship, NOT Resident. And if it's Citizenship you want may I ask "Why on god's green earth would you want to be a Citizen of Thailand and lose 25% of your future pesnsions etc in Oz?

The OP is correct - one of the prerequisites for obtaining Permanent Residency in Thailand is 3 years of continuous Extensions of Stay. The other requirements (and there are many) include evidence of employment and payment of income tax for at least 3 years. Applicants earning less than THB 100,000 per month are rarely accepted unless they can demonstrate a unique and valuable contribution to Thailand. Add to this the fact that all of the PR applications filed in December 2006 and subsequent years are still awaiting approval and you can see that PR is currently a pretty big hurdle to cross.

To apply for Thai citizenship, a foreigner must first obtain Permanent Residence and then wait a further 5 years (with the exception of a female foreign national who marries a Thai male, in which case there is no requirement to first obtain PR).

Not sure what you mean by "lose 25% of your future pensions in Oz". Entitlement to an Australian pension is not based on citizenship. If you are refering to overseas pension income being taxable in Thailand, then this would depend not on citizenship but on tax residency (different from immigration residency). From the Revenue Department web site:

"Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand."

So, if you live in Thailand for more than 180 days in a calendar year, pension payments from overseas are taxable if you remit them to Thailand in the same year. Nothing to do with citizenship.

As a PR you have to declare your income and pay tax!!

I think you'll find that all persons with Thailand-source income (e.g. wages earned in Thailand, rent from a Thai property) need to declare their income and pay tax, regardless of whether they are permanent residents, temporary residents or even illegal aliens. "Residency" for tax purposes is separate from and different to "residency" for immigration purposes.

is the pizza company really a subsidiary of Yum brands?

No, the NTN guys got that part wrong. The Pizza Company is part of the Minor Food Group, a wholly-owned subsidiary of Minor International, a SET-listed company. Other Minor Food Group brands in Thailand include Swensen's, Dairy Queen, Sizzler and Burger King. Pizza Hut is a subsidiary of Yum Brands, which also owns KFC, Taco Bell and Long John Silver's.

But still, their satire always cracks me up.

Yes, it's surprising how many payroll departments in Thailand don't understand income tax withholding. On more than one occasion, I've had to do the calculation myself and show them. And this is despite the Revenue Department providing printed tables showing exactly how much to withhold for a given amount of monthly salary and deductions!

Taking your example of someone being paid THB 100,000 per month and, for the sake of illustration, assuming they are married and have two school age children:

Income: 100,000 per month = 1,200,000 per year

Deductions: Personal Allowance 30,000 + Spouse Allowance 30,000 + Child Allowance (2 x 15,000) + Education Allowance (2 x 2,000) + Employment Income Deduction 60,000 + Social Security Tax Deduction 9,000 = 163,000.00

Taxable Income: 1,200,000 - 163,000 = 1,037,000

First 150,000 Tax Rate 0%

Next 350,000 Tax Rate 10% = 35,000

Next 500,000 Tax Rate 20% = 100,000

Last 37,000 Tax Rate 30% = 11,100

Tax Payable - 35,000 + 100,000 + 11,100 = 146,100 per year

Your payroll department should withhold 1/12th of this or 12,175 baht each monthly pay period, yielding an overall tax rate of 12.175%, not 20%. They should also confirm with you before you last pay of the year exactly what additional deductions you will be claiming (e.g. charitable donations, LTF, etc.) and adjust the final month's withholding to ensure the total withholding for the year exactly matches your tax payable. You still need to file a tax return every year, but ideally there should be no balance either to collect or refund unless you additional income or deductions that your payroll department didn't know about.

In 2008 I made an LTF contribution on the last possible day (Dec 31) so, of course, it wasn't accounted for in my last tax withholding. When I filed my tax return the following March, I was owed a 6-figure refund and it was a bit difficult to get it back. After 3 months, I received a letter from my local tax office asking for the original contribution receipt (I had filed my return online), then my file was transferred from the tax district where I live to the tax district where I work so that all of my employment and withholding details could be checked (again). It took six months and repeated phone calls to the officer handling my file, but I did eventually get the full refund in September. I think they were hoping that if they dragged it out long enough, I would forget about it. Lesson learned - to the greatest extent possible, get your withholding deductions adjusted to match your expected tax liability so that you don't end up with the Revenue Department owing you anything.

My understanding is that an application for a work permit must be filed in person by the applicant or their appointed representative (the applicant is the employer, not the employee) and that the application needs to be filed at the Labour Department office that covers the principal place of work. While the prospective employee is not required to be present, I don't believe this can be done by mail.

Actually, there is no outright prohibition on foreigners obtaining mortgages from Thai banks to purchase a condominium. It's true that non-Thais must demonstrate (via Foreign Exchange Transaction forms) that the full purchase price was remitted from overseas, so a local mortgage is not required. However, one exception is for non-Thais who have been granted Permanent Residency: local funds may be used in this case and some Thai banks will arrange a local Thai baht mortgage for a foreign Permanent Resident (I know this to be true for HSBC and UOB). Others will not and even with the banks that do, it can be difficult to find staff who understand that it is possible...the automatic first response you get in most branches is "no, foreigners cannot have a mortgage in Thailand". In the end, I got the same terms and conditions (including promotional interest rate) from UOB that were available to any Thai borrower.

i.e. max 500,000 for LTF and an additional 500,000 as KanmanT describes for RMF etc above. And a deduction for home loan interest paid up to 50,000bt too (mainly applies to Thais who can borrow).

Small correction: maximum mortgage interest deduction is 100,000 baht per year (must be a mortgage from Thai or foreign bank branch in Thailand - interest on offshore mortgages is not deductible).

Thomson Reuters has a big "insourcing" operation in Bangkok - about 1,500 at last word. Apparently there are not more than about 25 non-Thais. But they've been at it since 2001.

Thai banks will allow you to send money out from your THB account and will convert it to the currency you request. It is very important for you that you have them convert to USD here, not abroad, as the THB is not a widely traded currency and if you have it converted offshore in most cases your rate will be very poor.

And yes you do need to prove where the funds came from in most cases depending on the amount, if you earned them here, or if you transferred them in before and are now repatriating them.

Absolutely correct on the first point - sending Thai baht just about anywhere and letting the overseas bank convert it to local currency (USD, AUD, GBP) will almost inevitably result in a much worse rate than your Thai bank will apply to convert before sending. Makes sense - Thai banks are the biggest market makers in THB FX whereas the First National Bank of Witchita would probably have to dig a book out of the bottom drawer to figure out where a Thai baht came from.

On the second point, I must admit I've never been completely clear on exactly what the regulations and limits are on transferring money (THB or otherwise) out of Thailand. For online banking transactions, Bangkok Bank requires evidence (1) that the money is being sent to Thai nationals permanently residing overseas, (2) that the money is for the tuition or living expenses of Thai students studying abroad, or (3) that the money is the salary of a non-resident (which in this case appears to mean a person who is neither Thai nor a permanent resident of Thailand) working in Thailand. Such evidence must be provided annually in order to use the international transfer facility of Bangkok Bank's online banking. I wonder what would happen if I sold my condo and wanted to repatriate the proceeds? Would I have to prove where all of the money came from? The initial 30% came from overseas but the monthly payments on my mortgage have come out of my local salary. How would I demonstrate that 10 or 20 years from now?

tax free if held over 5 callendar years.

ie. put your money in 31 december 2010, then withdraw 1 Jan 2014, the monies you put in an whatever growth are all tax free.

That applies to an LTF (long term fund). An RMF is personal retirement savings account (similar to a US IRA, Canadian RRSP, stc. style account) and in most instances cannot be accessed tax free until you have contributed a minimum of 5,000 baht per year for at least 5 calendar years and have reached age 55.

The premium on a term or whole life insurance policy from a registered Thai insurer is a deductible expense up to a maximum of 100,000 baht per year. In mid-October, the Thai Cabinet endorsed a Ministerial Regulation that would allow a further deduction of up to 200,000 baht or 15% of assessable income (whichever is less) for "pension insurance" premiums. To qualify as "pension insurance", a policy must meet the following minimum criteria:

1. The period insured must be at least ten years, counting from the date on which the insurance policy become effective until the date on which the last pension payment is made.
2. No benefit payment is payable during the insured period, before the insured person age 55, except in the event of the death of the insured person.
3. No lump sum benefits payment upon the completion of insurance premium payment schedule.
4. The pension benefit payout must be on an installment basis, e.g. annually, monthly, etc.
5. The pension benefit payout is made after the insured person reaches the age of 55 until at least the age of 85.

The maximum total deduction permitted for RMF contributions, company provident fund contributions, civil service pension fund contributions and pension insurance premiums is 500,000 baht per year.

However, the Krung Thai ATM that I used this week for the first time had a confusing question when I tried to take out 10,000 baht. I was asked whether I wanted to follow the Mastercard currency exchange system. I declined because I was using an ATM card from the Saudi British bank so the question seemed irrelevant.

I believe this is a specific example of what is a broader "racket" going on in many countries with credit card clearing banks offering the option to have your transactions converted back to your home currency by the merchant's clearing bank rather than by the credit card association/company (VISA/Mastercard/AMEX). It normally takes the form of the electronic terminal asking you if you want the charge to be in THB or your home currency (say, GBP if you have a UK issued card). My experience has been that if you opt for your home currency, the local Thai bank converts at an atrociously bad rate...much worse than the day's "TT BUY" rate. On two occasions I've had sales staff assume that I wanted home country currency without even asking and handing me a credit card slip in GBP to sign. Reaching for a calculator on both occasions confirmed that the rate stank, even taking into account the 2.99% fee that my UK bank charges on foreign currency transactions. Both times, I politely asked that transaction be voided and re-entered as a THB transaction.

Has anyone else had a more positive experience?

Japan is one of the more difficult countries for Thais to obtain visas to travel to, as Thais are #5 in the rankings of overstay nationalities in Japan. Like most other embassies, the Japanese Embassy will be looking for proof that the applicant can support herself in Japan (or be supported by you) and that she has compelling reasons to return to Thailand at the end of her visit (immediate family, job, business, immovable assets, etc.). If you are in a long-term relationship and you live and work in Thailand, then you can be her "reason to return" if you can provide proof of the relationship. My "Thai friend" has applied for and received 3 visas for short visits to Japan in the last 3 years.

You are very very wrong. If a child is born in Thailand to Non - Thai parents . That child would no way be given a Thai Passport.

Where has anyone told you that a child born to Non Thai parents in Thailand would be classed as a Thai by the Thai goverment ??

Also not correct. A child of Non-Thai parents is eligible for Thai citizenship if both parents are Permanent Residents at the time of the child's birth.

At the risk of sounding pedantic, it's three years of continuous, uninterrupted extensions of stay. So, initial Non-Immigrant visa followed by three 12 month extensions of stay. If, for any reason, your extension of stay expires and you need to obtain a new visa, the clock starts again. Even extensions of stay shorter than 12 months don't count: when I arrived in Thailand on a Non-Imm "B" in October 2001, my initial extension of stay was for only 90 days, as the BoI had approved my employer's application under the Investment Promotion Act but had not yet issued the promotional certificate. Just before the 90 days expired, I obtained my first one year extension of stay in February 2002. In August 2004, I enquired as to whether I could apply for PR in December 2004, having been on continuous, uninterrupted extensions of stay since October 2001. I was told that my first 90 day extension didn't count and I would have to wait until December 2005 to apply.

Thailand's requirements to maintain PR are relatively benign (annual endorsement of the Certificate of Residence and Non-Quota Immigrant visa if and only if you intend to leave Thailand). Singapore "Permanent Residents" will find themselves having to answer tough questions if they aren't working and paying tax and US Green Card holders will get the same from the CBP if they are spending long periods of time (>180 days) outside the US. All Thailand asks is that you set foot in the Immigration office once a year. With the requisite endorsement fees, of course. And if you don't leave Thailand, you don't even need to do that.

I found a good summary of the case law on "Maintainance of Lawful Permanent Residence" in the US here: http://www.americanlaw.com/maintlpr.html

It would appear that much is based on the intent of the permanent resident to return (or not) after a temporary absence from the US. It would also appear that a Green Card holder can, before leaving the US, apply for a Returning Resident Permit valid for a period up to 2 years and that this helps to establish the applicant's intention to return after a long absence. Note that it isn't a guarantee of re-admission - that is always at the discretion of the CBP officer, who could conclude based on other factors that permanent residence has been abandoned.

Of course, yes, it's physically impossible to be in two places at once but that's not the gist of what the OP was asking, which is "Is it possible to hold US Permanent Resident status ("Green Card") and Thai Permanent Resident status at the same time?" The answer is yes, but probably needs some careful timing. I am not completely up to date on the requirements to retain PR in the US, but it does require you to spend a minimum amount of time in the United States each year or you lose your status. Once obtained, Thai PR status does not (currently) require you to be present in Thailand for any minimum period, it simply requires you to have your Certificate of Residence endorsed and a Non-Quota Immigrant visa stamped in your passport once per year, which can only be done in Thailand. So, yes, possible to maintain both as long as you spend at least the minimum period in the US each year and visit Thailand once per annum before your endorsement and visa expire.

Now, in practice a US Customs and Border Patrol officer might spot a fresh Thai Non-Quota Immigrant visa in your passport and, if s/he was knowledgable about such things, this might prompt him or her to query where, in fact, you were residing. But assuming you were spending the majority of the year in the US, you could demonstrate continued entitlement to a Green Card. If, however, you were spending most of the year in Thailand, this could get stickier, but that would be true regardless of your immigration status in Thailand. A friend of mine had his US Green Card but was working in Singapore and spending 9 months a year there. On an arrival in Seattle, a US CBP officer spotted his Singaporean Employment Pass in his passport, checked his US entry and exit dates and basically said, "You're not living here. I'll stamp you in on a visa waiver, but I'm keeping your Green Card - you are no longer a Permanent Resident of the US". My friend protested, but was given the option of waiting in immigration detention while a judge examined the facts in his case (3-4 working days minimum) or surrendering his Green Card. He took the latter option.

It is possible to arrive at VFS without an appointment and queue to submit your application. Clearly the waiting time will vary depending on the time of day, day of the week and time of year. In mid-September on a Friday, the waiting time was about 2 hours. A colleague who had an appointment was seen within 15 minutes of his appointment time.

As mentioned earlier, it is wiser for Thai nationals to apply at the Swiss Embassy in Bangkok rather than overseas, unless they can demonstrate legal residence status in the country in which they are applying. The Swiss Embassy is on Wireless Road across from the British Embassy. Appointments are required and the waiting time to get an appointment is currently between two and three weeks. Application fee is the THB equivalent of €60 (currently THB 2,600) and once the application is lodged, you can expect a decision within a week. The application form can be downloaded from the Swiss Embassy web site (Google "Swiss Embassy Bangkok").

Anecdotally, the Swiss are at the stricter end of the Schengen scale, i.e. they reject applicants more easily than many other Schengen states and when they do grant visas for tourism purposes, they are generally for the precise period of the applicant's stated visit.

Going to the police may or may not produce a response depending on how busy or interested they are. On the other hand, if she goes to the Labour Department, the odds of an investigation increase dramatically.

THB 500 baht per day up to a maximum of THB 20,000. Your friend is already at the maximum. Some recent discussion of more severe penalties for long-term overstayers (see this thread http://www.thaivisa....or-overstayers/) but anecdotal reports appear to indicate that even 7 month overstays are just being fined and allowed to leave. These reports are almost exclusively from people departing from Suvarnabhumi by air, however - I'm not sure what sort of reception your friend would get at the Aranyaprathet/Poipet border crossing. Advisable to visit an Immigration Office beforehand.

Or is the OP referring to the Alien Registration Book ("Red Book") issued by the Royal Thai Police? These are only issued to Permanent Residents.

...or travel to Burma, Laos, Cambodia or Malaysia and return the same hour. But entering at a land crossing, you will only receive a 15 day period of stay if you don't have a visa.

The procedure is the same although clearly some of the evidence you present will be different (e.g. you won't need to show that you own/rent a suitable residence in the UK to accommodate your visitor but instead will need to show sufficient funds for accommodation for both of you during your holiday). I suspect that the fact that you work and live in Thailand would be a positive - gives the applicant an additional reason to return to Thailand. "Insufficient reason to return" is the most frequently cited grounds for denial.

Yes, you will also need a Schengen visa and if Italy is your first and/or principal destination in the Schengen Zone, then you should apply at the Italian Embassy. Be aware that the combined application processes could take 6 weeks or more, particularly during periods of high demand (e.g. before Thai school holidays), so it would be wise to apply early. The standard UK social visit visa is valid for six months from date of issue, so I would recommend applying for the UK visa first, then the Schengen. Schengen visas are often issued with shorter validities than the standard 90 days and if it it your GF's first visit ro Europe, don't be surprised if you get a visa valid for a very short period around your proposed dates of travel. I've seen a Schengen visa (issued by Italy) that was single-entry, valid for a two week entry period and for a 7 day stay, because this is the stay the applicant had specified.

Does anyone have actual recent experience of these times as I am going to apply for the wife when I get back and I only have a month in Thailand to get it sorted, I am hoping it will be enough time. My last one only took about 4 days. Any recent experience anyone???

Assuming you get the application in as soon as possible after you arrive, it's very, very unlikely you won't have a decision in a month. Two weeks seems to be about the norm, perhaps a bit quicker if it's a straightforward application (e.g. previous visits).