oldcpu

So it's a two way street at times. I can live with that.

There is a saying that may be relevant: "Don't look a gift horse in the mouth "

I am interested to learn the truth. Not fire insults at people who don't agree with my view. For my year 2028 re-proof of income, starting this year, I have shifted from proving the $40k/year US$ equivalent to the $80K US equivalent, in no small part due to my now being required (by Canadian law) to with draw a minimum amount of funds per year from a Canadian RRIF (retirement income fund - only taxable in Canada). As for my incomes ... my large combined Canadian pension incomes can only be taxed in Canada. My large European (government organization 'civil service' type pension from working in Germany) being government civil service is not taxable in Thailand. That just leaves a small German pension (which IS assessable and hence taxable in Thailand) that falls under the submission threshold of money needed to file a Thai tax return. ie its too small. But I do also have an LTR visa. I did NOT get the LTR visa for taxation reasons - rather I obtained it for the convenience of not going to immigration every year. Initially (before seeing PID.95) I thought there might be a chance I would have to file a Thai tax return, but the tax return forms perplexed me due to no place to list the noted exempt income. So in 2024 I remitted no income into Thailand (and frankly I obtain better interest abroad). Then when PID.95 came out, I concluded the Thai RD knew what they were doing and that any income I brought into Thailand (while under the LTR visa) was not to be considered assessable, although as already noted - it was already not to be considered assessable (except for small German pension). If your paper works is complete ,why not show us where in the tax form you plan to list your exempted income as being exempt? Or maybe your paper work is not YET complete. Now - as to WHY i am interested - this topic comes up a LOT with my expat friends who do not have the LTR visa, so like them I am very curious about this. Its a common topic and I want to be accurate in my knowledge here.

yes ,that is correct. But what is significant is that PID.95 is for the LTR-Highly Skilled professional in the 2023 tax returns (Thai and English language). I emphasize year 2023. Yet in PID.90 and PID.91 for tax year 2023 there is no mention in the tax exemption sections to list as tax exempt the LTR-WP, LTR-WGC, nor LTR-WFTP visas. Nor in Thai language 2024 Thai tax return. What was the MOST popular LTR visa? The LTR-WP. Yet nothing ... nothing ... nothing in 2023 (Thai/English language) nor 2024 (Thai language) tax return forms to include such in the exemption lists, ... yet here was LTR-HSP in the the 2023/2024 tax return forms. Clearly that is because such foreign remitted income for those LTR visa holders (LTR-WP, LTR-WGC, and LTR-WFTP) is not to be considered assessable income. It was PID.95 that resulted in my finally shifting my view in terms of the assessability of tax exempt foreign income.

See what SHA 2 BKK posted. Did you even look at PID.95 before asking? I think not.

and I replied it likely included exempt income from RDs/DTAs/Ministerial instructions. Yes - I pointed out Thai RD practice from 2017 to 2023 (English/Thai language) and 2024 (Thai language).

Again - once again - in that VERY VIDEO, the RD official stated when defining assesable income, that there is exempt income that is not part of assessable income. How often do I need to retype that? You are missing what I typed. I will type it again: In that VERY VIDEO, the RD official stated when defining assesable income, that there is exempt income that is not part of assessable income. Why don't you tell BoI (and maybe RD) that you believe the LTR visa should be called a fancy visa? Ok - you were were warned.

Quite clear ? Good. POR 161.162 does no such thing. It does not eliminate individuals evaluating what is assessable income, It does provide some guidance in a very specific area. That is all . OK? Thai taxpayer includes anyone who is a Thai Tax Resident. It tells you, Assessable income is any income that falls into Section 40 ( 1 ) to 40 ( 8 ) of the Revenue Code. Yes ... and further to that are Ministerial instructions (such as por.161.162) , Royal Decrees (18 and 743) where RD-18 notes some foreign income is exempt taxation (where you even initially denied the words 'exempt' in the context of not taxable, until RD-18 was pointed out to you). You are off on a tangent. The discussion is whether exempt foreign income (per DTA & RD-18) is or is not included in assessable income. I have proven it is 'not included' by past references to Thailand Revenue department practice and taxation forms , and you are throwing up non-sequitur videos and quotes. I don't disagree with anything they note. I fully agree with those - but NOT with you.. Its you I disagree with as you are imagining them stating things which they do not, and you are ignoring clarifications/amplifications to what they note which is in RD-18 (as it calls up DTAs) and in Ministerial instructions. .

Yes you are right. I'm bad.

Actually you should listen to the RD department, where , as i have stated multiple times, as recorded in the video that YOU linked to, stated that when evaluating assessable income, that some income is exempt. But you chose not to listen the the RD official. Why do you chose not to listen to them?

Say what? I don't use that expression. I will repeat - if you need to resort to insults (as seen in other posts) I will follow up on this. I have no issues with seeing this entire thread containing what I see as your misinformation and scaremongering deleted.

and they made a mistake. There was no place on the official tax return form to claim your tax exempt income as being tax exempt. If they filled in a form for you showing that, please post that here (again - if you already posted such previous). No he did not. In fact as i have already pointed out, and RD official stated in Thai (which the translator failed to translate) when considering assesable income , some income is exetmp. No it does not. I already pointed this out. No they do not. They skirt around this very specific topic of some exempt income being not to be considered as assessable.

Keep that up ... and I will ask moderators delete this entire thread (not that they will listen to me) but that is simply uncalled for.

Who is stating that? Again - fabricating the views of others. Another sign of a lost argument. I type a long post detailing some of what changed and some of what didn't. Again - I ask you. Are you just arguing for the sake of arguing? Or are you interested in learning the actual situation re: taxation?

What was done in the past illustrates Thai RD policy. And if nothing has changed in a certain area, then nothing has changed. I wrote a lot of text to show you where nothing has changed in the aspect of DTAs being exempt income and hence not to be considered assessable. That has not changed in regards to the income remitted in the year of earning.

Wow. You really did misunderstand that video. And again - you resort to insults. You have lost the discussion.

Yes ... but being subject to... does not mean assessable. It means it is subject to consideration for assessability. You are reading things into these documents that are not there.

No. he doesn't. Neither does POR-162. Did you read por-162?

Let me try to explain to you. In the past any foreign income remitted to Thailand, was clearly taxable in Thailand if the income was remitted in the year of earning. OK ? Further, in some cases, remitted income to Thailand was not taxable due to DTAs. OK? Have I lost you? Now the practice of many people was to NOT remit income into Thailand in the year in which it earned, but wait a year (keep as savings for one year) and only then bring into Thailand. That way a case could be made that the income was not taxable. Por.161/162 closed that loop hole. It is written to ensure that any income earned AFTER 1-Jan-2024 is potentially taxable, no matter when it is brought into Thailand. But that did not under any circumstances change the enforceable FACT (by Thai RD) that if one brought income into Thailand (before 1-Jan-2024), where the income was brought into Thailand in the year in which it was earned, that said income needed to be considered if assessable and hence put on a Thai tax form if assessable. That has NOT CHANGED. Current year income (as assessed at that time) remitted into Thailand in the year of earning, was in the past and actually still is, potentially taxable by Thailand. NOTHING has changed there. So in the past, (say year 2021 tax year for example) if one brought foreign pension into Thailand (that was not taxable by Thailand due to a DTA ,ie it was exempt for the Thai tax calculation) and if one mistakenly tried to place such income on their tax return form (for year 2021 for example) there was no place for such tax exempt income in an exemption field on the year 2021 Thai tax form. Ok? That was true in 2017, 2018, 2019, 2020, 2021, 2022, 2023 and 2024 (Thai language form thus far). So that begs the question, given such was potentially taxable (as brought into Thailand in the year of earning) why was there no place in those tax year tax forms. Again , the same is true today (look at year 2024 Thai language tax form). Why is this? It is because such foreign exempt remitted income is not to be treated as assessable income. And if not treated as assessable income, it does not factor into the calculation if an income tax return is required. OK? Por. 161/162 did not change that. OK ? It did not. Rather it expanded on what was already in place ! So your stating "It does not matter a jot what is on previous tax forms prior to tax year 2024. " is simply wrong in an area where nothing has changed. Are you really trying to find the truth here (to help you with properly addressing your tax obligations) or are you just arguing for the sake of arguing?

If you understood por.161/162 you would not have typed: Tax forms cover a lot , and you just claimed it doesn't matter a jot as to what is on the past ones. incredible. Trying stating EXACTLY that to an RD official and see what their response is.

Did you re-read the documents? if you did ... then you should understand.

Did you forget what you typed? Let me remind you: So who are these people who are going to tell me that income specified as being under exclusive taxing rights was not assessable income? No one on this forum other than you seems to be arguing that. I pointed out an RD official noted exempt income is not included in assessable. When you claimed DTAs don't mention exempt income I pointed out RD-18 stated such was exempt. Anyway - when you FINALLY get around to putting your non-assesable UK income (where you claim it is not taxable in Thailand due to DTA) on a Thai tax form for year 2024 tax year, let us know where it was exempted in the tax form. I suspect you have many curious.

I don't think you read and fully understand what was in por.161.162, based on that comment. Serious. You need to reread those and think about what you typed.

So far , the "people" is only you. So you think the Thai RD made a mistake there? Wow. You disagree with the Thai RD approach of the past? Ok? Is that really the case? if so - well I rest my case. You can go argue with the Thai RD on that.

Thats the crux of the different views. Note again - exempt income (as identified via Royal Decree-18) has not been in an exemption list on a Thai tax form going back to 2017 that i could check, and likely going back LONGER than that. Most likely going back to when Royal Decree-18 issued. Over and over again, you refuse to accept that. Have you even taken the time to look at those tax forms to confirm what I stated? You should take that up with the Thai Revenue department then, that you wish to ignore Royal Decrees. Let me know what they say back to you. I understand that perfectly. If assessable income meets the threashold of a Thai tax resident (including foreigners) then an income tax return is required. You are simply fabricating views of others because you have lost the discussion. No - we disagree further. You fabricate aspects of my view (I just gave you an example above). We disagree there. You post irrelevant videos as to the assessblity definition discussion , and you claim such substantiates your view.They don't. You ignore 2017 to 2023 tax return forms (which have no entry place for exempt foreign remitted income to be recorded as exempt) because you think ?? I don't know what you think there. Do you think the RD made a mistake in the past in those forms? Despite Thai language tax forms nominally being close to English language, and despite the 2024 (and 2025, I might add) Thai language tax forms having no entry locations for exempt foreign income to be listed as exempt, you still cling to a belief that the year 2024 tax form will have such. We have a number of disagreements in the details.