Yumthai

The year(s) you are not tax resident in Thailand, you don't (have to) file any tax return (unless you have Thai source assessable income), so nothing to prove because you declare nothing.

Gift received by an ascendant, descendant or a spouse is subject to a tax on the amount of the gift received in excess of 20M THB in a tax calendar year (giftee is tax resident in Thailand and liable of the gift tax if any). A daughter financially supporting her father is not illegal, but gift may be subject to rules depending on gifter tax residence.

I claim nothing I just read and fill accordingly. What you think is again irrelevant.

All information that you need to fill your tax is in these documents, up to you if don't wanna read. Now if you can't find answers it's maybe you're asking the wrong questions or just thinking too much. Ia there any expense on local pension? Not more not less than on foreign pension, but still you can deduct expense from it.

I'll post it again. Please read carefully the Personal Income Tax Return for taxpayer with income not only from employment (Tax Year 2022) along with the Guide to Personal Income Tax Return 2022 (ภ.ง.ด.90) You will need the Income Exemption Entitlement Form to be used with ภ.ง.ด.90 as well. All related documents can also be found here on the RD website. If you take the time to read all the docs trying to file step by step your 2022 tax return as an example you will understand. Pension needs to be filled on Tax Return form page 2: No. 1 - Item 1. fill your yearly pension total amount (including salary, wage if any) No. 1 - Item 2. fill if you are concerned No. 1 - Item 3. fill if you are concerned No. 1 - Item 4. Balance calculation No. 1 - Item 5. Less expense (50 percent but not exceeding 100,000 baht) No. 1 - Item 6. Final Balance calculation Read the guide along, everything is in plain English and it's not that complicated. There is nowhere said that you can't deduct expense on foreign pension or that foreign pension need to be treated differently. There is nowhere said that this expense deduction replaces other deductions/allowances. Trying to interpret or use you western minded common sense in Thailand is counterproductive, just follow written instructions.

Thailand can't report he doesn't live in Thailand, they could just say (unlikely) that he is not tax resident in Thailand for one particular tax year. He can effectively live in Thailand up to 179 days a year (with address and plenty of supporting docs) being not resident for tax purposes in Thailand.

190K and 60K allowances are for different purposes and should add up. What makes sense or not to you is not relevant here, this is Thailand. If you want a definitive answer, just hop to your Revenue Department branch and ask if you can deduct expense on your declared foreign pensions as described in the tax return form adding up all other allowances. I don't see why you could not do it as it's not written otherwise.

Check 2022 Personal Income Tax Return form page 2 "No. 1 Assessable Income Under Section 40 (1) (2)" along with the Guide to Personal Income Tax Return 2022 page 7 You declare the pension you received (remitted into Thailand) the same way as a salary. Then you can enter allowable deductible expenses equal to 50% of the amount stated in item 4 (Balance).

Expense (50% but not exceeding 100K baht) deduction can be applied on Assessable Income Under Section 40 (1) Salary, wage, pension, etc. ; Section 40 (2) Meeting allowances, commissions, etc. ; Section 40 (3) Annuities from wills, other juristic act or court order, etc., Royalties, Goodwill, other rights I understand it's max 100K deduction for Section 40 (1) (2) and again 100K for Section 40 (3) as per Personal Income Tax Return ภ.ง.ด.90 writing.

This is your interpretation or can you provide a legal source? AFAIK tax liability is on the person who receives the gift not the gifter (Anyway gifter can be totally out of reach from TRD).

Is it income earned prior to becoming a Thai tax resident or income earned during a year one was not resident for tax purposes (meaning being in Thailand less than 180 days in that calendar year)? Meaning is slightly different because one could be tax resident in Thailand every other year. Would each non-tax resident year clear all tax on savings/income earned prior that year?

Speculating about laws/rules changes and implications is entertaining however the only key and relevant official statement that we should all wait for is: "From (date) TRD will strictly start enforcing its own laws." Until then, it's business as usual.

Most sheep are always ready and even obediently ask to be sheared.

If Al Capone was Thai Capone and things had happened in Thailand at that time, I suspect he will have never been to jail enjoying an easy and long life.

That is not the point. Their issue is law enforcement and corruption. Until proven otherwise, numbers speak for themselves: Thailand is still not able to enforce tax laws nor get rid of "workarounds". Anyone can speculate this will change in the coming years, Thailand becoming Singapore. Choose your side and plan accordingly.

Some data: https://www.worldeconomics.com/National-Statistics/Informal-Economy/United Kingdom.aspx The size of United Kingdom's informal economy is estimated to be 10.3% which represents approximatly $358 billion at GDP PPP levels. The size of Thailand's informal economy is estimated to be 46.2%.

Sure like everywhere there is a black economy but it's a minority (because of law enforcement and low corruption), unlike Thailand.

Totally agreed. In my homecountry they strictly enforce tax laws and most of residents declare their income. Also, I can't bargain with any public servant and if I hand over a brown envelope in order to "ease things" I'm the one who goes to jail.

https://www.mazars.co.th/Home/Insights/Doing-Business-in-Thailand/Tax/Deposit-and-Transfer-Transactions-Reporting Each bank will report to the RD only if: - Depositing or accepting transfers of money in all bank accounts 3,000 times or more in the previous year. OR - Depositing or accepting transfers of money in all bank accounts 400 times or more, for a total amount of THB 2 million or more in the previous year. NB: you can hold accounts in multiple different banks.

While doing a bank transfer there's a description field. The gifter should simply writes: "Gift to Mr/Mrs X". Apart of that, any piece of paper or email will do. How could they challenge it?

Apples and oranges. The online lawyer just forgot that Thailand is not the West, Japan or Singapore. Law enforcement is way behind and corruption way higher. Having living in several countries of different cultures, the only sound advice is: "When in Rome, do as the Romans do". What are the huge majority of Thais doing? They don't declare nor pay tax as they should do. Sure it's better to be aware of the law/rules, that doesn't mean we need to change anything until real actions consistently and sustainably happen.

What's the point of the gift tax law then? It's nowhere mentioned they will or can potentially audit the gifters. How could they? Do you really think Thais declare and pay tax on gifts received on their bank account from their relatives or sponsors abroad? None declare and pay tax on that money and it's certainly much more important than all foreigners' remittances in Thailand.

It's called a bribe not a tax.

Yes, you should show any supporting documents indicating all transactions for the tax year: pension, bank statements ...

Tax officer is right if your income comes from pension. By deducting 100K expense in addition of your other allowances you will then have no tax to pay. You can deduct expense (50% but not exceeding 100K baht) on Assessable Income Under Section 40 (1) (2): salary, wage, per diem, bonus, bounty, gratuity, pension, rent allowance, employer-provided rent-free lodging, debt liability paid by your employer, and any money, property or benefit you received in connection to your employment. You can also deduct expense (50% but not exceeding 100K baht or you may choose to deduct the actual expenses) on Assessable Income Under Section 40 (3): income from annuity, or income derived from a will, juristic act, or court decision, income from royalties, copyright, goodwill or any other rights of similar nature