ballpoint

They didn't ask about any year other than the previous one.

That is all correct, as it was explained to me. If you had $100k in an overseas account on January 1st, remit $50k any month up to, and including, November, and then transfer another $50k to your overseas account to top it up in December, no tax is payable. (In theory, you could do the remit on December 30th and the deposit in your overseas account on December 31st, but I wouldn't want to sail that close to the wind. I also get monthly statements, so it was far simpler to just provide months up to and including the last remit of the year and not show any after that). If you had $100k in an overseas account on January 1st, transfer another $50k to that account in April and remit $50k to Thailand in June, you can be taxed the full $50k (if they check on you and you can't show that the $50k you deposited overseas was already taxed by a country they have a treaty with). The way they see it is you had $100k in your account at the beginning of the year, you remitted $50k during the year, but still had $100k in the account after that remit. Therefore that $50k was earned during the year. Also, if you had $100k in an overseas account on January 1st, transfer another $100k to that account in April and remit $50k to Thailand in June, you may be taxed on the $50k you remitted, not the full $100k you deposited prior to the remit. As I said, this was three years ago, and I haven't heard anything from them since. In January each year I now get a full year's statement for my KBank account for the previous year and use a highlighting pen to mark the deposits. I number each and then go through my Singapore bank statements, highlighting and numbering the corresponding remits. They told me I didn't need to file a tax return each year, but, if they decide to audit me again, everything is documented.

Yes. I keep a separate account for remittance to Thailand. I have a number of tax free investments overseas, and paying into this account at the end of the year and then remitting to Thailand the following year is a small price to pay to keep them that way. It also makes it simple to keep track, and show exactly where the money came from, if I was ever audited again. They weren't concerned with how many transfers I made, and for what amount, as long as I could account for each of them. I made the first transfer of this year last week, as exchange rates look to be headed for the worse. I'll transfer more later, though knowing my luck, the Baht will only get stronger. I still have my condo in Bangkok, though now spend most of my time up country, but they probably would have sent anything to my old employer. I contacted them, and their tax accountants (PWC) once I heard about being flagged, and they had no idea why that was the case. That's when I asked for clarification on what the local revenue office told me. My former employer also claim not to have received any mail for me, and I received none at the condo. It appears as if the Revenue Department just flagged my passport with no prior warning. This probably won't be an issue for the vast majority of people. In the past I too used to transfer money to Thailand from an account that I was regularly being paid into, and nothing was said or done about it. However, as I said in an earlier post, the fact that the Revenue Department get immigration involved when they think there is an issue may be concerning, and I wouldn't be surprised if, some time sooner or later, accounting for money brought into the country is made part of the visa extension process.

The Russian military sure knows how to take care of its men. Still, I guess when you're desperate for soldiers... "Severely injured Russian soldiers are being returned to the frontline in Ukraine without the approval of military doctors, independent Russian news outlet Agentstvo reported on Thursday. In one instance, two Russian soldiers with punctured lungs were sent into combat, instead of to a military medical commission for examination, Valentina Melnikova, executive secretary of the Union of the Committees of Soldiers' Mothers of Russia, said, per Agentstvo. In another example, soldiers with shrapnel wounds were returned to fight, without the shrapnel being removed, according to a translation of the article by independent media outlet Meduza". Wounded Russians Being Sent Back to Ukraine Frontline to Fight: Report (businessinsider.com)

I probably could have explained my last paragraph a bit clearer. The company I worked for used PWC to do our taxes, so I sent an email to the accountant who used to prepare mine and she confirmed what the Revenue Department told me. They said they would have taxed the money I remitted to Thailand up to the value of any money deposited into my Singapore account that I couldn't show had already been taxed. (This would only have been if the deposit was made the same year and prior to the remit). For example, if I had, say $150k in my account Jan 1st and remitted $100k over the year then no tax is payable. If, however, I deposited an additional $50k of untaxed money into that Singapore account prior to the remit, I would be due to pay tax on $50k of that remit. If I remitted $60k in January, then deposited the $50k, and then remitted a further $40k that year, I would be liable for tax on that $40k. The quote you give saying "income derived and brought into Thailand in the same year in which such income is earned" is still applicable. However, many interpret it as meaning if you clearly have the money you remit into Thailand in a particular year already in your bank on January 1st then that is enough. When, in fact, if you add money to that overseas account the same year as, and prior to, any remit, you can be taxed on the portion of that deposit that is remitted. In their eyes, if you earned money that year (as inferred by the deposit) and remitted any of that money the same year, then you will be taxed on it. I also note that, if I were a tax resident of my own country, or a number of other Western ones, I would be liable to declare and pay full taxes on any untaxed money deposited into an overseas bank account. So I consider myself well ahead of the game in Thailand. Although, the fact that the Revenue Department are flagging passports with Immigration may be a little worrying. When I retired, my company retained my Thai tax ID, as they were paying tax for me, and had to do so at the end of the year I retired in. With the introduction of CRS, my banks and brokerages in three different countries sent a similar form with, amongst other items, a request for my tax residency and current tax number. There is an option to put "not required", but I thought it would be easier in the long term to give a tax number for Thailand, so I went to my district revenue office to get one. AT first they asked why I needed it, and seemed inclined not to do it, however, I said I wanted to reclaim interest withholding tax, and they gave me an ID with the same number as my previous one, which makes sense. They weren't interested in my visa, just wanted to see my passport and bank book showing interest payments and tax deducted. It's just a piece of yellow paper, which they gave me dire warnings not to lose, so I've laminated it. Try visiting your district revenue office and asking them. (As someone said above, go to the district one, not the one for the Amphur you live in (if you live outside the Muang). My Amphur tax office is most unhelpful).

Guy punched a lunar landing denier. Hero.

Yes. Happy year of the rabbit

Two years after I retired from working and paying quite a large amount of income tax annually in Thailand, I was audited by the Revenue Department. I first became aware of this when my online 90 day report was rejected and I had to go to the local immigration to do it in person. They said my passport had been flagged by the Revenue Department, and I would be unable to extend my visa, when that time came, until this flag was removed. It was the RD in Bangkok, to whom my taxes were paid while working, who did the flagging, and not my current district, even though I had transferred my tax number to them upon retirement. Apparently the RD are doing this more often, and the immigration officer told me some people had had serious problems with it - finding out they were flagged only when they went to extend their visa and then not having enough time to sort it out. He also said that not only were former income tax payers being targeted, but also any long term "tax residents", which anyone who spends more than 180 days here a year is. Accordingly, I went to my district RD office, who, typically, were unaware of the flag, but did the audit after calling Bangkok. I had to produce my Thai bank statement for the previous year and account for every deposit made into it. Luckily for me, I have investments in multiple countries, and I transfer my annual living money to a bank in Singapore each December, with no further deposits made into that bank until the end of the following year. I then transfer the money to Thailand over the first half of the next year, so when I showed my Singapore statement (they weren't interested in, nor did I offer to show them, the other bank and brokerage accounts I have in various countries) it showed more than enough money on the first of January to cover all transfers to Thailand that year. I linked each transfer from that bank to a deposit in my KBank account. I only had to show monthly statements up to the date of my final transfer for the year, so the December one, when the next year's money was deposited, didn't need to be produced. In short, all was okay, and they informed Bangkok to remove the flag. This was in 2020, and I haven't had any issues with them since. They informed me I do not have to file a tax return, unless I want to reclaim tax withheld on interest, which I can't be bothered doing. More importantly, they said that, had there been any deposits made into my Singapore bank the same year as I transferred money, and these were made before, or on the same month, as that money was transferred, I would have to account for where that money came from, and, if tax had not been paid on it at source, I would be liable for income tax on it in Thailand - even if I already had enough money in the account for my transfers before that money was deposited. So, although the bit about not having to pay tax on income earned prior to the current tax/calendar year is correct, any income deposited into an overseas account used to transfer money to Thailand is liable to be taxed if deposited prior to transfer(s) being made (and it hasn't already been taxed at source).

Your body doesn't sense absolute temperature, but rather temperature relative to itself - Try putting one hand in a bowl of cold water and the other in a bowl of hot water. After a while both hands will feel like they are at the same temperature. Then place both in a third bowl of warm water. The hand previously in the cold bowl will feel hot, and that from the hot bowl will feel cold. Your sense of temperature comes from the brain, based on electrical impulses from external sensors - just like all your others senses, and is open to the same sort of illusions as they are. Similar to this optical one, where square B appears lighter than square A, but is in fact the same shade. The contrast of the squares around them, plus the fact that your brain expects B to be in the shadow of the cylinder, make it appear lighter. In a normally warm humid environment your brain expects the air temperature to be warm, compared to that of your body, so it appears cooler than it is when it isn't. If you link the two squares, the illusion vanishes. Similarly, if you could somehow put half your body in a real cold temperature of 6 deg while leaving the other here at 16 deg then the half here wouldn't feel so cold.

It would be bloody, but not in the way many people think it would. What is required is for a number of high ranking Russian officers, who can see what Putin is doing to their homeland, to openly confront the private militias - mainly the Wagner group, but also a number of others as well, and destroy them. Destroy their leadership and any rank and file who refuse to officially enrol as Russian army soldiers, or lay down their weapons and return to civilian life, and/or prison. Now would be the prefect time to do this. Take out their men while they are facing the Ukrainians in the field and "deal" with their leadership, and those who support them, in Moscow. No professional Western army would tolerate troops totally outside its command structure fighting, and giving orders to regular army soldiers, on front lines. Surely there are some professionals in the Russian military command?

The real way to end the war, and make the world a safer place, is to destroy the hotbed of anti-Russia in the Kremlin.