ballpoint

I think Ricardo has a point though. The income you earn over the four years when no remittance is made is not liable for Thai taxes. And you are not a tax resident the year in which the remittance is made, therefore, (in theory) that remittance is tax exempt. Looking at the Thai Revenue Department's definition of a "taxable person" "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." I suppose "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" could cover income earned while a resident, but remitted when not, but that could be countered by the next sentence. You are a non-resident that year, who is bringing income into Thailand, therefore it is not subject to tax. The only thing we do know for sure is that, if you are a Thai tax resident the year you bring in that income, no matter what year it was earned, you must declare it for tax purposes. There is also (currently) no mechanism with which they can tax remitted funds from any source if the remittance was made outside of Thai tax residency. Changing this would require a major change to the definition of "taxable person". Maybe if enough people actually start carrying out the year's non-residency ploy they will get around to changing that definition, but, in the meantime, it appears you are quite within your rights not to file a return for the year you were non-resident. Having said all that, if I do go with that method, I would sell and remit funds during the same year I was non-resident, thus removing any ambiguity. (Although then it could be argued that I am selling capital gains made, but not realised, while I was a resident. As far as I'm concerned, however, I only earn the gain when I sell the funds. And I'm sticking to that).

I was in a restaurant earlier when a group of electricians came in. The waiter asked if they wanted a starter. But they went straight for the mains.

I went to the observatory to see Orion's Belt. It was ok. 3 stars.

My neighbour just walked past with two dogs. I said to him, i didn't know you had any dogs. He replied, they're not my dogs, they're my sisters. I said, "Wow, your sisters are really bloody ugly."

The Italians have decided to put a clock on the Leaning Tower of Pisa. After all, what's the point of having the inclination if you don't have the time?

Oh no! It's the Luftwaffle!