Yumthai

Explained also because US retirees earn on average more than other countries' pensioners.

TRD might require a full income tracking 10 years history proving that your remittance is truly not tax exempted. Failing to provide satisfying documentation could result in not getting the tax certificate plus a fine for fraudulent tax filing and wasting their precious time. I'm obviously kidding, though...

This implies Samui RD works hand in hand with Immigration Department, which per se is an insightful information, who provides a yearly up-to-date list of the foreigners being tax resident in the jurisdiction.

Certainly the less harmful approach, here and anywhere one happens to be. However, anyone with a functioning brain would use what is called "discernment".

Not doubting what you say but it would be nice that other people residing in Samui could confirm, as you mentioned, that local Revenue Department is meticulously auditing all foreigners by nationality there since before 2024. Anyone?

By dismissing all daily drinkers very few would qualify under your conditions.

What are, in your opinion, the top-tier ones?

I'm sure you do understand the big nuance between walking in a TRD office to get a random answer and being audited and fined because they could find evidence that a gifter has benefited from a gift that was proven tax assessable income.

It seems to me that you and few others were targeted for some reason. I know foreigners residing for years in Samui, they never filed a tax return or heard from the local TRD.

We can agree here there are clearer ways to avoid paying tax in Thailand, however the intention of the OP is not to avoid tax. Determining that the gift is tax assessible because gifter can somewhat punctually benefit from it is a bit of a stretch. I stand my point, IMO a gift is not a remittance for the sender, until we can read TRD reports with audit + penalties.

You are kidding right? If not then let's push further the absurdity: just pay the wife and get a receipt each time she uses her car for the gifter's benefit.

Do you mean Samui tax office is paying a visit to audit all resident foreigners or they check people who walk in their office asking to file a tax return?

How do you know that not everyone in the situation of being able to gift is not doing it? Do you think people are gonna shout from the rooftops? As you rightly mentioned, keeping low profile is the way in Thailand.

OK so if there is no DTA it's just "Som Nam Na!"

Could you share which TRD branch you are referring? It will be certainly helpful for readers to be aware of that particularly zealous office.

Ludicrous. You can't prove that something has not happened. The only way is TRD brings evidence that gifter has benefited from the gift.

Sadly following the letter of the law (supposing it has been understood the same way the official sees it that specific day) in Thailand is not a sure condition that will guarantee no issue is raised.

I suggest you stop remembering and just quote the gift law from official source. Any other interpretation/speculation has no value. The tax office can ask anything they want as Thai law is always at Thai authority interpretation and discretion, (purposely?) inconsistent rules being bent at will in one way or another. That's why keeping low profile in Thailand, for both locals and foreigners alike, is the best thing to do.

According to Thai gift law, spouse/gf must declare and pay tax only if gifted amount is over THB 20M/THB 10M per calendar year.

Indeed, gifting is tax free for the recipient. In case of the donor is audited, gifted money appears nowhere in his/her bank accounts. If you suggest that money sent to any third-party (spouse, family, friends, businesses, Somchai or Pui for extra "services") is a potentially taxable remittance then good luck to TRD to enforce it. In an audit, they will have to check all Thai financial accounts where the audited individual appears as the sender in each foreign sourced inward transfer (however with some financial services like Wise it will be a local transfer and sender name will not appear), and for each "remittance" assess if it's taxable or not.

You wire transfer the money directly to your Thai wife bank account as a gift (you can indicate "Gift" as the purpose of transfer). It's tax free if gifts total amount is not over THB20M per calendar year. You have nothing to declare or file if under the THB20M threshold. You will only need to provide documentation (bank statement showing transfer to your spouse) if you are ever tax audited.

If you can document (if ever audited) that remitted foreign money was earned while you were not Thai tax resident, it's indeed tax-free.

I've sent substantial money over for decades even not strictly following the old rule where foreign income was tax exempted if not remitted the year it was earned, like most if not all foreigners residing in the kingdom. I assess remittances were anyway tax exempted at least the main part of it. Nothing has happened and nothing is currently happening taxwise like for most if not all foreigner residents in the same situation. If improbably things change in the future I will adapt accordingly, as most of us will do. And no, it won't be the end of the world.

I believe making one's aware from TRD by filing a tax return is way more "dangerous" than your above statement. That said, who cares about our beliefs... what's relevant is what is happening in the real life isn't it?

To sum you up, you think TRD can mostly get and access to all the information they require, double-checking data is genuine/up-to-date, from any jurisdiction and individuals. I think not. Will be difficult to get a settling answer as long as no individual tax audit is reported.