oldcpu

Far enough. Thankyou for the suggestion as to how to go about this in the future if ever needed.. At present time such 'written tax documents confirmation' is generally not required by immigration in Thailand when going for an annual extension.

And as pointed out to you dozens of times, that the exempt income covered under Royal Decree-18 (DTA exempt), Royal Decree-743 (LTR exempt) and Ministerial Directives por-161.162 (exempt foreign remitted savings/income before 1-Jan-2024) are in practice treated by the the Thai RD as income that is NOT assessable income. You have been provided evidence there by pointing out to both Thai and English language Thai tax returns from 2017 to 2023 ,and also the Thai tax return form for year 2024. Again evidence that such income (by its absence in the exemption iists) is treated as income that is not assessable by the Thai Revenue Department. This means this not assessable income is not to be included in the calculation of the threshold for submitting a Thailand tax return. This is 100% per Thai law. And yet you persist in this misinformation. You really should stop doing that spread of false information.

The determination whether a tax return is required is based on assessable income. You have already had pointed out to you that Thailand has in the past treated tax exempt income (that is not listed in the Thai tax return form exemption list) as income that is to be considered not assessable. Such exempt income is exempt in Thai tax calculations. This is the case for income covered under por.161/162 as exempt taxation, per Royal Decree-18 (and relevant DTA sections) and Royal Decree-743 (LTR decree). Hence such tax exempt income, being not assessble, is not to be included in the 60/120/220 calculation you reference. All you are doing is scaremongering those who don't know better and spreading incorrect information. You really should stop doing that.

At this stage there is no general requirement to show immigration any Thailand tax information to get an extension of one's permission to stay in Thailand Maybe that will change in the future, maybe it won't. Maybe there will be another tsunami tomorrow that will wipe out all of southern Thailand also. Speculation? Absolutely. Do I think such will happen again? No. Not in my lifetime. But to post with no qualifications that such a (unlikely) requirement will come to pass and not say such is the pure speculation that it is, ... is simply scare mongering. I am 100% in agreeing Thai law should be followed. But I am also 100% against scaremongering based on one's own paranoia.

This is an old thread, but given its the only thread devoted to the Canadian and Thailand Double Tax Agreement (DTA) I thought to update this a bit. What Jaggg88 noted in September-2023 was relevant. But then it was further clarified in November-2023 by Por 162. Together the common interpretation for the Por-161/162 combination is that any foreign income/saving remitted to Thailand prior to 1-January-2024 (remitted at any time in the future) is exempt tax will not be taxed by Thailand. Further tax advisors (on the internet) have noted it is to be treated as income not to be considered assessable income. That is important as it also means such income will not count toward the threshold whether a Thailand tax form need to be submitted. Further, Royal Decree-18 notes foreign income from DTAs may (dependent on the DTA) be treated as exempt income by Thailand. In the case of Canada, OAS, CPP, and likely RRIF/RRSP income would fall under that category given the wording in the Thai-Canada DTA. This means such Canadian pension related income is not taxable in Thailand as it is exempt. As an aside, the Canada-Thai DTA can be located here. https://www.rd.go.th/fileadmin/download/nation/canada_e.pdf Further to the above, non of the Thai language nor English language tax return forms have a field for deducting DTA exempt income. This suggests such income is not to be entered into a Thai tax return. Nominally not including income in a Thai tax return is for cases where the income is not to be considered assessable income. This in turn indicates the tax exempt Canadian pension (or similar remuneration) income is exempt from the calculation of Thai taxation and it is not to be treated as assessable income by Thailand. And from that one can infer that if it is not to be considered assessable income, then it does not factor into the equation for reaching the financial threshold for deciding if a Thailand tax form needs to be submitted. Recently there is a youtube video ( https://www.youtube.com/watch?v=wEpTYIjXCqE ) which explores a bit possible taxation obligations of expatriates (focussing mainly on USA expats) but it does touch upon Canadian pensions, where the opinion of the video blogger (chatting with a tax advisor) is that Canadian pensions are not taxable in Thailand and are not to be considered as assessable income, and hence not included in a Thailand tax return, nor is a Thailand tax return required IF (that 'if' is important) this is one's only income in Thailand. Of course such pensions are taxed in Canada. In conclusion, I found it useful to have that 're-enforcement' from a video that such Canadian pensions are not taxable in Thailand and are not to be part of a Thailand tax return. .

Royal Decree 18 came out over 1/2 century ago noting selected DTA income is tax exempt. For over 1/2 century there has been no location to list such DTA exempt income as tax exempt in any Thai tax return ( why? ... because it is not to be considered assessable income). Such a DTA tax exemption in an exemption section is not in the Thai language 2024 Thai tax form. The English language forms typically do not deviate much from the Thai language. So the 2024 English language won't likely deviate much. And you still believe the Engish language 2024 Thai tax form will save your opinion in a discussion you lost? Good luck there.

So that which I quoted of your post is a joke, given you are still posting here and still failing to admit your mistakes re exempt income. Why bother post here if not worried? You can't be here to help others as your views are wrong. You still won't admit you posted wrong information when you stated that other than pre 1 Jan 2024 there is no foreign remitted exempt income. You still can't explain why there is no place on Thai tax forms for tax exempt foreign income to be deducted. You till refuse to understand that tax exempt foreign income is not to be considered assessable income and hence not to be used in calculating whether a Thailand tax return is required.

You already had your views on CRS over reach destroyed. Fabricating new falacious ideas with no grounds in CRS requirements won't change that fact of your views previous destruction.

Its not always that simple. My Thai wife applied for a Thai TIN for me online (it took about 15 minutes by time all documents were uploaded) ... application went to Bangkok main RD office. They forwarded the application to the Phuket RD office. An official of the Phuket RD office phoned my wife and myself (talking only in Thai language to my wife) and after a chat (more than 15 minutes) advised he would not give me a tax ID given my financial situation. He advised I should not file a 2024 tax return form. So it does not take less than 5 minutes for myself (it takes longer) - and I understand others also have had their TIN application rejected. It really depends on each person's financial situation. .

https://www.youtube.com/watch?v=wEpTYIjXCqE

And a MORE recent video has now since clarified that.

... and the instant you put any tax exempt income (due to DTA - if your DTA has such exempt income flagged) on the Thai tax form , and try to incorrectly force same exempt income into an exemption field which is not appropriate, your exemption will be denied (as there is no place for such exemption in the tax forms) and you will pay Thai tax on your exempt income that is in fact not to be considered assessable. I hope your savings (per por.161/162) last you for a very long time, such that you only remit your pre-1-Jan-2024 savings, and that you don't screw up with regard to your thinking on income that selected DTAs note are tax exempt (and hence are not to be considered assessable).

Yes you did - shall I quote it for you where you stated only pre-1-Jan-2024 remitted income was exempt?

I thought you stated your : " day will be spent here, not worrying about tax filing" Yes. And I already pointed out. There is nothing changed in Thai tax documents (2017 to 2023 - English language and 2017-to-2024 -Thai language). That no announcement clearly indicates there is no place on such tax forms for tax exempt foreign income to be listed as exempt and there will be no change. Why? Because it is not to be considered assessable income. I provided you the references which you refuse to believe. Frankly I doubt you spent the time even to examine such. What changes? por.161/162? You have already conceded pre-1-Jan-2024 income when remitted to Thailand is tax exempt and is to be considered not assessable. CRS says nothing here. Your views on that (CRS) have already been soundly destroyed on this forum. Note ... I stated 'tax exempt' and further/later stated 'exempt for Thai tax calculation'. That means in effect not to be considered as assessable income. You have already had a RECENT youtube video link posted on this , as opposed to the OLD videos you referenced where the so called tax experts had not yet thought this through. You have still refused to admit your mistake when you claimed only pre-1-Jan-2024 income/savings tax exempt , despite having pointed out to you Royal Decree-18 (which notes some DTA income can be tax exempt) and Royal Decree 743 (which notes for selected LTR visa holders remitted foreign income is tax exempt). What you typed is wrong and you should admit that. Further - the Thai tax forms (Thai language 2017 to 2024, ... and English language 2017 to 2023) have no fields in them to list exempt income from DTAs. Why ? Because such is not assessable. And if not assessable it does not factor into the calculation if a Thai tax return is required. STOP spreading disinformation.

If true, then IMHO it underscores the importance to understand one's own exposure to taxes, and legally manage one's exposure to try and legally ensure no unnecessary taxation. This IMHO believes on needs to be aware of Thai Revenue Department ministerial directives por.161/162, which when taken together in part states any foreign savings/income from before 1-Jan-2024, if brought into Thailand from 1-Jan-2024 onwards is tax exempt, and not to be included in a Thai tax calculation, and not to be considered assessable income. This will not help those living from pension check to pension check, but it may help those who prior to 1-Jan-2024 held a substantial amount of money outside of Thailand. It also, IMHO underscores the need to understand what is written in the Double Tax Agreement (DTA) between Thailand and the source country of one's foreign income (such as pensions in particular). In some cases only Thailand can tax such foreign pensions. In other cases both countries can tax such foreign pensions (and tax credits become involved), and in other cases Thailand has agreed not to tax such foreign sourced pensions. After por.161.162, it is more important now for one to better understand the implications when bringing foreign funds into Thailand.

The savings must all come before 1-Jan-2024. Topping up does not increase that pre-1-Jan-2024 amount. But if you can prove that the money you brought into Thailand is credibly from before 1-Jan-2024, then there is no need to file a Thai tax return (if that is your only remitted money into Thailand). Warning - do not expect you can keep topping up that money and claim it is from before 1-Jan-2024, if it was not from before 1-Jan-2024. So keep a print out of your savings on 31-Dec-2023 close of business, create a spreadsheet or accounting method, and track all future remittance to Thailand as coming from that amount. Once that pre-1-Jan-2024 amount runs out on paper, you could be into Thai tax return territory.

Siam legal. Right? yea - right. ... If they state exempt foreign income is assessable income to be included on a tax form (and used to assess the need to file a tax return), then they pretty much have been proven incorrect in regards how they assess foreign pension income that a DTA states is only (or exclusively) taxed by the non-Thai source country of the pension income. It is pretty much confirmed now your view wrong, by reviewing the Thai Tax Code, the Royal Decrees (18 and 743), the Ministerial Directives por.161.162, and the Thailand tax forms in English (2017 to 2023) and the Thai tax forms in Thai (2017 to 2024) and relevant words in some DTAs. Pension income exempt per those legal documents if remitted to Thailand are not to be considered in a tax calculation, are not to be considered assessable income and are not to be used as part of the calculation in assessing if one should file a Thai tax return Go ahead and ignore such ... but if anyone were to attempt to file a Thai tax return, you will find NO PLACE on any Thai tax return to properly list such income as exempt. The MASSIVE scaremongering here is very counter productive. I will again recommend AseanNow users ignore what Cyclist has typed - as it is misinformed.

This matches my understanding, where I had a running debate with Cyclist who held a different view. As I noted ... if one looks at the relevant DTAs (ie USA, Canada, and DTAs that cover civil service and military service pensions, the wording typically says something along the lines that such pensions are exclusively taxed (or can only be taxed) in the pension source country. This makes these pensions (in the noted DTAs) exempt Thai taxation per Royal Decree 18, which in essence means exempt from Thai tax calculation. Hence these pensions are not to be considered assessable in Thailand for taxation purposes. ie. no Thai tax to be paid on them, and further, they are not to be considered when assessing one's threshold for submitting an income tax return to Thailand. And if one needs to file a tax return to Thailand due to other income pushing one over the taxation submission threshold, those DTA tax exempt pensions are not to be listed on the Thai tax return form. This makes perfect sense given there is no location on the Thai tax return forms to list such pensions as exempt income. My hope is some of the sceptics on this forum (and this thread) take note. Of course not every DTA allows pension income to be treated as not assessable income by Thailand. German pensions (that are not civil servant and not military) are taxable in Thailand if remitted to Thailand (and they are not taxable in Germany). Of course this is my opinion, but it is gratifying to read of (and see video of) other's who share my view.

I have mostly only looked at Canadian DTA in any detail (pension aspect in particular) and also a bit at German pensions. Other DTAs less so (although I have looked at some out of curiousity). What he states about Canadian pensions not being taxable in Thailand (and also not being considered assessable income for Thailand if remitted to Thailand and hence no Thai tax return required IF that is one's only income) confirms what I have read elsewhere, and also what my understanding of the Canada-Thai DTA means. Of course Canada taxes pensions pretty heavily, so one is still paying a LOT of tax (to Canada in this case).

And the Royal Decree / DTA in some (not all) cases can make a foreign income not taxable by Thailand and ultimately not to be considered as assessable. In such a case (of income not taxable in Thailand by DTA) per Royal Decree the income is exempt for Thailand tax ... and being exempt (and not taxable by Thailand) by Royal Decree and further per the selected DTA), such exempt income is not to be considered assessable income. If it is not assessable income then it is not to be included in the determination as to whether a tax return is needed. Only assessable income is to be used for assessing if an income tax return is needed. I gave Cyclist an example of this (Canadian pensions paid to a resident of Thailand) and they still do not seem to understand this. Cyclist, all you are succeeding in doing is confusing those who have not researched this. Not every foreign income remitted to Thailand is assessable income. OK? For those puzzling over this, you really really really need to read and understand the DTA of your income source country (or countries) with Thailand. Do not follow the guidance of those (Cyclist in particular) who state the only exempt income is that from pre-1-Jan-2024, because they are WRONG and they fail to admit such. They refuse to admit their error. What does that tell you? Where else have they made an error they refuse to admit? Note if you follow their advice, it could cost you money. Do not follow the guidance of those who refuse to accept the explanation why DTA exempt foreign income has no entry field for the exemption on a tax return going back to year 2017 (and likely to year 1969). Instead all they can speculate is the English language 2024 tax form might be different (when we have already seen from the 2024 Thai language tax form that there is no such difference). Be careful in reading the posts of such who simply do not fully research this topic. But do follow Thai law. Just understand clearly what income of yours is assessable and what is not to be considered assessable. And in that determination the Thai Tax code, Ministerial directives, and Royal Decrees (which also can and do call up DTAs) are relevant. If in doubt you can go to your local RD, but BEFORE you do, be certain to be prepared to ask the right questions of the Thai RD with the specific DTA of your source income country with Thailand in mind.

Yes - I pondered over that 'bank statement' . I guess if the could show a Thai bank statement (with remittances into Thailand) or a Wise statement (showing transfers into Thailand), but depending on the person, there could be many non-relevant transfers. It could be painful to scroll through (ie many pages long). I note the comment re:extensions. I think I might even have been one of the 1st to note that might be a way to enforce foreigners to file tax returns. But that was speculation by me then and speculation now. I don't see that one user's case as indicative, as I can not help but believe there was more to his story than what he posted.

There is an English language tax guide associated with PID-90. On page-2-4 of that it states: "A tax payer who is 65 years of age or older is entitled up to 190,000 baht exemption from his/her total income" .... "If you are qualified for the exemption mentioned above, please fill out the "Income Exemption Entitlement Form" and deduct an exemption amount from income calculated in that form as your assessable income on ภ.ง.ด.90. There is no English language 2024 form that I could see ... so I will use the 2023 year form for this ... I believe that "Income Exemption Form is here" (for 2023 ) : https://www.rd.go.th/fileadmin/download/english_form/2023/22036765year.pdf So looking at the "Income Exemption Entitlement Form" in the middle of the page you select "Taxpayer ( ... ) 65 Years of Age or Older." Then possibly under area "No.1 Assessable Income under section 40(1)(2) in box 5, you put in the 190,000 THB. Note the bottom of that page under the "*" it states "Accumulated income exemption for .... taxpayer over 65 years old .... from all types of income must not exceed 190,000 baht." NOTE: I have never been legally required to fill in a Thai tax form. I am simply curious - so please make your own assessment. Or better yet, others who have already filled in such in the past please chime in. I am NOT an expert. I am just a curious person (who is also over age-65).

Typically a DTA will refer to a specific type of income (such as a pension) and if that pension is noted in the DTA to be exclusively taxed by the source country-A, where the individual is a resident of country-B, then country-B as a signature to that DTA is not to tax that pension. I have been very careful to make posts correct in regards to Thai law. For example I pointed out Royal Decree-18 (ie relevant to Thai law) notes some foreign income in a DTA can be tax exempt. And you DENIED such, stating only pre-1-Jan-2024 income can be taxable. You made a mistake in stating that (claiming only pre-1-Jan-2024 remitted foreign income is exempt) when other income may also be exempt per Royal Decree. Its time you admitted your mistake. This is all in accordance with Thai law that you are ignoring. You have posted something that is contrary to Thai law (re: exempt foreign income).

That is not exclusive. Time for you to look that word up in the dictionary.

What part of 'exclusive' don't you understand in regards to which country can tax that income and which can not. No where have i stated one should not comply with any country's tax policy. I have said just the opposite and referenced Royal Decrees and also in other threads Thai tax code paragraphs. But what I have stated (in different wording) if country-A has a certain tax law, it does not by extrapolation mean country-B will have the same tax law. I believe you are extrapolating your tax situation to that of other's with completely different DTAs. I am still waiting for you to explain your post/understanding where you claim the only exempt remitted foreign income is pre-1-Jan-2024 income. And still waiting for you to explain your understanding why there is no field in any Thai (neither English nor Thai language) tax return form to list as a deduction exempt foreign income per a DTA. (where Royal Decree-18 clearly states such tax exempt foreign income exists). I am not asking you for some tax advisors opinion. I want your explanation given your misleading posts.