Yumthai

Needless to be rich to hold an offshore bank account. For instance, you could just spend a few days in Cambodia to open a (non-CRS) bank account for your wife and use it as intermediary account for gifting. That will just involve few extra transfer fees.

So, instead of wiring directly from abroad to the receiver's Thai account (what would trigger tax for gifter as you imply, I disagree), by just having an extra step transferring money to a receiver's offshore account the gifter can legally avoid (or potentially evade) tax. Ludicrous isn't it? Remittance taxation coupled with generous gifting rules is as inconsistent as unenforceable.

You could go to visit 10 different tax offices and get 10 different answers. The good point is you could select the one that fits you the most.

OK but that proves nothing of what the mix of non-filers is composed of.

I have nothing to prove it's my opinion. You can't prove it either.

The rest is a mix of people who are unaware about tax, are aware but don't care, are aware and have precisely calculated they don't earn enough to file. The last category is IMO by far the least populated.

This shows the limit of remittance taxation. TRD has no practical mean to check the authenticity of foreign supporting documentation.

Thai tax residence rule apply the same for everyone, foreigners and citizens.

If you have been here long enough you should know that each TRD (as Immigration) official has his/her own opinion of the rules too. If you're looking for certainty there is not in Thailand.

Only if you have informed your foreign banks you reside in Thailand. TRD will not get this information from CRS reports. They could get it from your Thai bank accounts if they have access to it, supposedly if there's a suspicion you've committed a crime.

Better to get proper information at source: https://www.oecd-ilibrary.org/docserver/9789264267992-5-en.pdf?expires=1734599893&id=id&accname=guest&checksum=72249184EFD01B2B2D000287B440B2CA General Reporting Requirements 4. the account balance or value (including, in the case of a Cash Value Insurance Contract or Annuity Contract, the Cash Value or surrender value) as of the end of the relevant calendar year or other appropriate reporting period or, if the account was closed during such year or period, the closure of the account; 5. in the case of any Custodial Account: a) the total gross amount of interest, the total gross amount of dividends, and the total gross amount of other income generated with respect to the assets held in the account, in each case paid or credited to the account (or with respect to the account) during the calendar year or other appropriate reporting period; and b) the total gross proceeds from the sale or redemption of Financial Assets paid or credited to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution acted as a custodian, broker, nominee, or otherwise as an agent for the Account Holder; 6. in the case of any Depository Account, the total gross amount of interest paid or credited to the account during the calendar year or other appropriate reporting period; and 7. in the case of any account not described in subparagraph A(5) or (6), the total gross amount paid or credited to the Account Holder with respect to the account during the calendar year or other appropriate reporting period with respect to which the Reporting Financial Institution is the obligor or debtor, including the aggregate amount of any redemption payments made to the Account Holder during the calendar year or other appropriate reporting period. Full transactions history is never to be reported.

Wrong. Do some more research about CRS.

You are indeed confused. Here's the Personal Income Tax Return form for 2023 Tax year: https://www.rd.go.th/fileadmin/download/english_form/2023/220367PIT90.pdf Page 2: Less expense (50 percent but not exceeding 100,000 baht) Page 5: Taxpayer (60,000 baht or 120,000 baht, as the case may be) Spouse (60,000 baht if filing jointly or has no income) Child 30,000 baht/person for ........... person(s)

Tax allowances are the same for 2023 and 2024 income. https://www.nishimura.com/en/knowledge/publications/tax-allowances-for-2023-and-2024

OK. I think this part of the BP article is very "oriented" because it's clear that very few taxpayers who file 5M+ THB can get an effective PIT rate < 20%.

Even with that can't come close to 10%, can you?

Ideally, they should condition the 5% corporate tax cut to a minimum 2.5% increase on all staff (earning below a certain amount) wages.

I'm curious how they calculate because declaring at the top PIT rate = declaring 5M THB. Even with full possible allowances/deductions I can't get close to 10% effective tax rate.

This pdf appears to be old as it contains outdated information (deductions, allowances,...).

Considering the inconsistency and unreliability of Thai institutions, some people will wait until some authority will directly and individually require them to file and pay tax against for instance visa issuance, or until they see real tax collection and penalties enforcement broadly happening in the field. Some, not without difficulty, will try to comply with the ever changing rules. Some other are barely aware of this tax mess and could not care less. Everyone should act according to what they think is right for them.

In case you don't file because you self-assess you have no tax to pay, there can be different outcomes: - Nothing happens because nobody will ever knock at your door (most probable imo). - TRD addresses you a small tax bill because they assess for some reason you should have paid taxes. Then rather pay the few thousands baht unless you can easily prove TRD made a mistake. - TRD addresses you a big tax bill because they assess for some reason you should have paid big taxes. Then it could be cheaper to get to the court and challenge their interpretation of the rules.

At the time they post the FAQs Bitkub people were "currently" right. I would not bet 1 satang they won't obediently hand historic data to TRD when rules change in the future or if asked firmly. That's easy available information to compute for tax purposes.

"As stipulated in CRS for tax residency, ie, 180 days or more in a Country and you are a tax resident of that Country." What does this statement mean? If you mean CRS defines tax residency by staying 180 days or more in a country, it's wrong. Please quote your exact reference.

Wrong.

Agreed. Increasing indirect taxes like VAT is an easy, cheap and quick way to fix the inefficient tax collection system forcing the wealthiest and other non-complying folks to contribute more in absolute. People are used to deal with constant price increases in Thailand, be it due to high inflation or tax, result is the same for them.