Yumthai

What did you expect? Actually their main evaluation indicator is the height of the paper stack you provide (they print out all files you send), as they have no way to check the authenticity of all foreign supporting docs you give. Once you reach the magic-number threshold you're good to pass to the next step. Really not sure I'm kidding here...

My conclusion is we should then live in 2 different Thailand. In mine, no tax enforcement is broadly happening and audits have been anecdotal targeting people with very specific situation.

I didn't see individual audits happening in the past and probably won't in a near future, but if this unlikely event takes place I know how to handle it the Thai way. You do you, as you say.

Please quote the law article. Don't bother, I'll reply. https://www.thailandlawonline.com/civil-and-commercial-code/521-536-gift-is-a-contract Section 521. A gift is a contract whereby a person, called the donor, transfers gratuitously a property of his own to another person, called the donee, and the donee accepts such property. A gift is a contract by itself. Section 525. The gift of a property the sale of which must be made in writing and registered by such competent official is valid only when so made and registered by the competent official. In such case it is valid without delivery. Section 526. If a gift or a promise for a gift has been made in writing and registered by the competent official and the donor does not deliver to the donee the property given, the donee is entitled to claim the delivery of it or its value, but he is not entitled to any additional compensation. Both sections 525 and 526 imply gift has not to be necessarily made in writing, granted that a bigger stack of papers could ease things if audited.

Please quote the law article.

Agreed, we can't know for sure. DTAs are complex and do not 100% bulletproof remitted income depending on case. How about all foreigners who have bought properties in Thailand? It's reasonable to think most have sold assets abroad to remit and buy within the same year.

I suspect there are more expats committing tax evasion than your numbers. I would say it's not only about ignorance of the Law, it's also because of no rules enforcement or corruption awareness. If TRD is not going after these people, as you mention, then there is no worry nor case to be defended.

Maybe because in some other countries I've lived people couldn't bypass rules simply using legal loopholes, workarounds via agents or "flexible" public servants.

No empty spot.

This is where we differ. Unlike you, my tax enforcement risk assessment is low. Agreed. I suspect "some will" is more important than "some won't". If I were in their shoes and want my country grows, I won't try to enforce foreign sourced income tax on temporary foreigner residents as it's as unfair as totally economically unproductive.

Without doubt there will be increasingly more foreigner residents who will file a tax return thanks to because of the scaremongering propaganda pushed here and there. Still, in my opinion, the big majority of this population will not be making themselves aware to the TRD, awaiting to see concrete tax enforcement (audit + penalties) broadly happening to individuals in the real world.

The author last visited Aseannow.com on July 21st.

I acknowledge your scaremongering efforts. Tax enforcement sounds so easy indeed, you make me wonder why TRD has never contacted me to check all the substantial undeclared remittances over the past 2 decades. Maybe I'm just the lucky one.

Some think TRD would need access to offshore accounts balances+full transactions in order to double check, at audit time, the authenticity of the nice bank statement print-outs you hand them justifying that all remittances from your Georgian/Chilean bank were from savings prior 01/01/2024 therefore tax-exempted. Or could we just assume that a stack of papers in local language will be more than enough to content them?

Are you commenting on TRD's behalf?