Yumthai

You're worrying way too much for things that have not happened and most probably won't. I hope your pre-planned move is not primarily motivated for tax reasons, that would be a mistake. PH is not TH.

Do you seriously believe wealthy Thais will pay their fair tax share (meaning at 35% marginal rate) at some point in Thailand? With the current PIT rates, worldwide taxation will never happen in Thailand or, if it does, it will come along tax exemptions and other creative workarounds for the big cats.

No matter what they say, what matters is what they do. And in term of tax enforcement there is nothing.

The logic is: Hurry to remit your money in Thailand because we cruelly need it.

Sounds like disappointment, unsurprisingly.

Under the new guidelines, Thais with foreign income will not be taxed if they remit that income in the year it was earned or the following year. For example, if income is earned in 2025 and brought into Thailand in 2025 or 2026, it is not subject to tax. However, if the income is remitted after that period, normal tax obligations apply. Great but it is only mentioned Thai people, what about foreigner residents?

Your case is unfortunate but not surprising. You asked TRD for a tax refund. They are not happy. They make you pay regardless of the rules/law. They know you are not going to challenge their decision before the Court. And even if you do and fairly win at your own costs, these people have literally nothing to lose. Moral of the story: Better stay away from TRD unless you are individually summoned to.

It definitely is in Thailand.

What's your point? If you notice some change feel free to enlighten us.

I read nothing new.

Page 3: 2. Non-residents of Thailand If you stayed in Thailand for less than 180 days in the tax year, you were a non-resident of Thailand for tax purposes. If you derived any income which is subject to Thai personal income tax and you meet the conditions stated in 1. (1) and (2), you are required to file this return Funnily enough they omit to define what income is/isn't subject to Thai personal income tax as a non-resident for tax purposes... unless they imply income subject to tax is the same as being tax resident which then makes no sense to distinguish both categories at all.

US estate tax can indeed get quite complicated for non-US persons. That's why US nonresident aliens are reluctant to directly invest in US situs assets (holding company structure can be set up at a cost by lawyer to dismiss tax) to avoid their heirs a burden dealing with IRS and US inheritance get slashed.

Yes, apparently "An unlimited exemption is available for US situs assets transferred to a US citizen spouse." https://www.ustaxfs.com/insights/us-estate-tax-concerns-for-non-us-persons-update/

What do you mean?

When your Thai wife passes her US situs assets (for instance US stocks/ETFs, cash held in a US brokerage account,...) will be subject to huge US estate tax.

What I mean is US situs assets held (through for instance a brokerage account) by a Thai spouse or any US non resident alien will be subject to significant US estate tax when she/he passes.

For non-US persons Thai residents there is however the quite substantial US estate tax (40% beyond $60K in US situs assets) issue that could be concerning for people who are eager to let something to their heirs.

Crypto is the way.

Sure it's relative especially if you compare with the most expensive areas in the world, but on average 1M USD in liquid assets will be considered wealthy in most places and certainly in Thailand.

If your net worth is at least $1 million, you are wealthy by western standards.

I think AI promotes neutral approach rather than biased advice such as "it’s a good idea to file", "So filing, ..., gives you protection", "Declaring ... is important".

Scaremongering season open again!

TRD people randomly and unsurprisingly say one thing and the opposite, that is quite dangerous. The law remains unequivocal.

You are free to believe any Thai law expert or smart-ass official interpretation you read here and there but there is only one thing that is right: the Thai law. And it says: 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. This remains valid until amended. https://www.rd.go.th/english/6045.html So unless you come back with a Thai court judgement or case law to back you up, any statement saying that "A non-resident could be, in certain case, subject to tax on income from foreign sources" is irrelevant.

So they accepted your well written pieces of paper showing big numbers in a foreign language they barely understand as an incontestable proof of inheritance (actually they have no other choice). I suspect a lot of Thai resident foreigners will inherit the same way substantial amounts in the years to come.