oldcpu

One way to get a tax-ID is to apply online. That online application will go to Bangkok, and they will likely forward the application to your local provincial (?) Revenue Department, who might end up calling you. Likely they will want from you your source of income. If your income is from outside of Thailand they will likely want to know if you have/are bringing the income into Thailand after 31-Dec-2023, ... AND very important they will want confirmation you spend >180 days per tax (calendar) year in Thailand. If you don't spend >180 days per tax (calendar) year in Thailand, or if you have no Thai income AND you are not bringing foreign income into Thailand (which is possible if you are living off of income brought into Thailand before 31-Dec-2023 when you were NOT a Thai tax resident) - then in those cases they may initially deny you a Thai tax ID. That's what happened to me. However if you insist that you need the tax-ID (say to recover some withholding tax on Thai bank accounts, or be because you plan to bring money into Thailand soon) then they may give you a Tax-ID. My having typed that I think your next point very salient: That should work IMHO. You may end up spending some time thou, at the local TRD, while they try to figure out what to do with you. Best wishes and luck on this.

I agree. Everyone needs to look at their own financial situation in regards to source income (location/amounts) and also the time they wish to spend in Thailand , and the Thai visa that they have. For some it makes financial sense not to be a Thai resident. For others it does make financial sense to stay in Thailand and be considered a Thai resident.

In the case of German pensions (only) : German - Thai DTA. It passes taxation rights for German pensions to Thailand, the country of residency (assuming one is a resident of Thailand).

There are EU countries (Germany for example) where pension is NOT taxed in the source country (Germany) for non-residents of Germany who are residents of Thailand. Read the German-Thailand DTA if you don't believe me. The German Taxation authorities even sent me a letter stating such, and asked that if my tax situation did not change, that i should stop filing a German tax return for my German pension income. I don't know about other EU countries, but the DTA of different EU countries with Thailand is VERY relevant here and blanket statements (that taxes MUST be paid at source for EU) are typically inaccurate - as there are exceptions.

No. I stated why it "could" (ie why it could be the extra work results in nothing happening). I never stated "will" . That is your deliberate misconstruing of another's post. I find it difficult to believe English is your first language given your inability to know the difference between "could" and "will ". Serious. Are you trying to invent someone to debate with by misconstruing their views? That is how it looks. Such misconstruing the views of others (when they state "could" as opposed to "will") shows a major effort on your part to deliberately misconstrue someone's elses post - probably to grind your own axe. As for reasons why such will (or wlll not) happen. I do NOT have reasons why it "WILL" or "WILL NOT" . OK? Lets be clear. As for reasons why it could happen, I think you stated such. OK? You really need to learn the difference between "will" and "could". I see no point in replying further on this, given you deliberately misconstrue what others state (or you simply do not understand differences in word use in the English language). EDIT: To help you here: "The main difference between "could" and "will" is that "could" suggests uncertainty or a conditional outcome, while "will" indicates a stronger intention or certainty." .

No. " will " is your words. " could " is the word I choose. Read again the relevant posts.

Did you mean this link: https://asianafrican.org/thailands-2025-global-income-tax-key-impacts-for-residents-and-investors/ The one you provided gives a 404 error.

I think I was clear , and you even quoted me on it, where i typed "Could a Tax Clearance Certificate happen for 1-year annual extensions happen? Possibly. And possibly not. This is Thailand and I have no predictions." I assume English is your 2nd language? There is an important distinction between "could" and "would" or "will". I specifically typed "could". And I typed "possibly" and "possibly not". I also typed "I have no predictions". That is a FAR CRY from "will not" . What part of that do you not understand? How can I explain that better for you?

I have no intention to sell. Still ... There is LIMITED land that can offer sea views (the sort of incredible view my condo unit has). So where there is a limited desirable location, the price goes up. That is market forces. Market forces - something I believe you also agree is a key factor - has driven up the price. So to claim "no resale value" (those are NOT my words - they are your words). So "no resale value". .... Serious? That is so wrong - I TRIED to be polite in reply but do you really want to go down this road of discussion, saying "NO RESALE" value, when clearly there is some resale value. Yes - possibly less value for some (although they do get some). And MORE value for others (who make a profit) - where as I pointed out, current sellers in the complex where I live are earning 35% on the original purchase value. That is VERY VERY VERY far your claim of "NO RESALE VALUE". Those (NO RESALE VALUE words) are not my words. Often, massive exaggerations do not help one's case in a discussion.

With respect, if I understood correctly that small part of your post that I quoted, that is not accurate. Yes many condos fall in value ( where I once read Thais prefer new condos). However some also go up in value, especially if the condo CJPM and Committee work to maintain and even improve the condo. Asking ( and selling/buying ) prices in the condo complex in Phuket where I live are about 35% higher than what they were 6 years ago.

We will need to wait and see. MANY predicted Type-O non-immigrant visa route would follow the path of the Type-OA visa and require health insurance. Opinions on this were INCREDIBLY STRONG. Has it happened yet? No. Could a Tax Clearance Certificate happen for 1-year annual extensions happen? Possibly. And possibly not. This is Thailand and I have no predictions. I think we will need to wait and see.

I hope such won't be required for 1-year extensions of Type-O/OA visas. The 'tax clearance certificate' is already on the books, albeit it was put in place years ago for those departing Thailand (and not put in place for annual extensions). Once can read about the certificate here on the Thai Revenue Department page: https://www.rd.go.th/english/23518.html While the certificate still exists on line, some time back (long before my moving to Thailand in 2019) its enforcement was stopped. Requiring such for an extension would mean more work for everyone ... more work for the Expat, more work for the Revenue department, and more work for immigration. So hopefully that will discourage any thought to tuning the certificate for extension approvals and discourage any implementation. .

I believe everyone does have to do a 90 day report, except for those on an LTR visa where it's an annual report for them. .. And departing Thailand and re-entering Thailand will reset the reporting "clock".

Fifth selection: I don't believe I am liable for tax, but my (tax exempt income) may be considered assessable IF I were to bring it into Thailand (even thou tax exempt). So being uncertain if a tax return may be required, I applied for a TIN, but since I am not bringing money into Thailand I was denied a TIN. (The reason I am not bringing money into Thailand is that I have funds adequate for a few years and I want to wait and see how the tax return submission requirements turn out in practice (for the majority of expatriates who don't physically work in Thailand and for LTR-WP visa holders) before I start bringing money into Thailand again).

My understanding is that the TM47/TM30 are one's registrations for immigration purposes. However those do NOT help when it comes to property tax for condo ownership in Thailand. For home (condo) ownership purposes (so to NOT pay property tax on one's condo in Thailand), I had thought (and still think) one needs to register at the local city district office that one owns a condo in Thailand and that this is one's 1st residence (home) when in Thailand. If one is thus registered as such at the district office , one then does not have to pay annual property tax on one's condo. Part of this (somewhat IMHO painful) process of registering results in one obtaining the Yellow book for the property. I believe only Thai citizens or falang permanent residents to Thailand can have their name in the Blue book. But I may have the above incorrect.