andre47

Normaly they will not check for missing 90 day reports. They just check the time since your last arrival. But as before said, this is not sure, If an officer checks and sees the missing 90 day report, he can still fine you. 

1 hour ago, TallGuyJohninBKK said:

 

 

I'm trying to follow what you're reporting above... but not entirely clear...

 

Are you saying you have a BKK Bank Mastercard debit card, not credit card.... And that BKKB lately is telling you that you won't be able to use that debit card to make debit purchases/charges anymore involving foreign (non-Thai) merchants that don't accept OTP code confirmations as part of the purchase process???

 

 

Then this card is quite useless...

25 minutes ago, rough diamond said:

Which country's bank statements are you talking about?

I assume they can get Thai statements but they cannot get, for example, UK statements without a court order. 

Thai statements - of cause

If the taxpayer claims that their remittances to Thailand originate from assets earned in previous years, the tax office may request evidence/receipts. Foreign bank statements may also be required. If these requirements are not met, the tax office may assess the taxpayer's taxable income. Of course, legal action can be taken against the assessment, but the court will also want to see the receipts.

6 minutes ago, aldriglikvid said:

The post said: 

"Foreigner that want a TIN need to supply the following documents: Banking Statements 2024, TM30, Visa, Passport"  

 

Hey, what is your problem? Are your bank statements so confidential? If the revenue office wants to see them they will for sure...

just print out your booking and scan the QR-code with your Thai banking App and pay

3 hours ago, fredwiggy said:

If I had a nickel for all the assumptions I hear on this forum I could run against Trump in the next election. He may have been driving straight, at a normal speed, and the woman could have walked across the road without looking, which I see daily here all the years I've lived here. The only evidence that could judge this is CCTV. They're quick to decide against foreigners regarding traffic incidents here, which is prejudiced thinking before any evidence is there.

Sorry for this accident, but here in Pattaya, far too many farangs race their motorcycles at very high speeds without any consideration. What's more, the vehicles are often rigged and make a hellish noise. I would pay a lot of money out of my own pocket to support the police in taking action against these hooligans. No mercy!

7 hours ago, stat said:

Thanks for your answer!

 

Same here, my tax liability is zero for the year but I need the damm tax certificate. I can prove the 180 days in Thailand via 90 day reports and my passport. The German IRS demands a tax certificate and does not accept to my understanding the passport stamps. This is what is written in the german tax law to my understanding. However I am not sure if there is no other way to get Germany to accept my tax residence in TH as TRD makes such a fuss about a simple statement that I was longer then 180 days in TH.

 

All the tax agencies I contacted make a big fuss about the fact that I should prove that the amount I transfered is income etc and are not willing to accept so far a simple statement that it is pure income.

 

Cost for this tax certificate 35.000 Baht and above and I am not even sure they manage to obtain it in the end and even if get it it is not certain that I get the tax rebate from German IRS.

 

NB: I am not in TH, otherwise I could handle all the stuff myself I suppose. It is my understanding that I can hand in a thai tax declaration 3 years later i.e. March 2026 latest.

 

 

 

 

 

If you were a tax resident in Thailand in 2022, then you had previously deregistered as a tax resident in Germany, right? Why did you still have to pay taxes there?
 

To get a tax certificate in Thailand, you must have paid taxes in the year in question. When you submit your tax return you don't need to provide any proof, but of course the tax office can ask for proof later. However, I can't imagine that they will ask you for proof if you declare a very low income for tax purposes. Even if they do, it should not be difficult to prove such an income.

You can also submit a tax return in Thailand at a later date, but you may then be subject to interest and a penalty.

43 minutes ago, stat said:

Is is a self assesement only procedure to file for PIT?

 

Can I claim that all my remittances are pure profit or do I need to provide paperwork? My tax liabilty was/is zero in 2022 but I need to make something up for TRD to get a tax certificate.

 

Thanks!

 

 

 

Does the online filling also provide a tax calculation? I simply need to pay 100 Baht but would hate it to have missed an allowance and end up with a zero tax payment.

 

Thanks!

 

I understand there is still no way to get a tin online? My only solution so far is to pay 10000 Baht for a free procedure and use an agent as I am not in Thailand.

 

I fail to understand why there all sort of shenanigans regarding 800K Baht bank deposit by agents for a visa but for TRD everything must be according to book and no agencies are available that allow for a 20K Baht solution for a tax certificate that simply states that I have been in TH for longer then 180 days in 2022.

 

Any ideas highly welcomed!

Is is a self assesement only procedure to file for PIT?
yes

Can I claim that all my remittances are pure profit or do I need to provide paperwork? My tax liabilty was/is zero in 2022 but I need to make something up for TRD to get a tax certificate.
no paperwork until they select you for an audit

Can't you prove the 180 days with your passport?

2 hours ago, oldcpu said:

 

Its a good solution if you are compliant with Thai law.

 

The Thailand RD official (Phuket office) specifically advised me that if I was NOT bringing any foreign money into Thailand, that I had no need for a tax ID, I had no need to file a Thai tax return. 

 

So you are saying they are going to fine me for what reason??   I am most interested to learn - as I try 100% to be legally compliant.

 

Now Yes - I AGREE 100% that one should not try to avoid taxes if one is required to pay taxes ... but there are clear legal scenarios where one does NOT have a tax residency and yet one needs to provide a tax ID to a bank or broker.

 

So I TOTALLY disagree with you.  This CAN be a good solution - but do be aware of the laws of the states where one is obtaining their income from, and be compliant with such.

 

I agree, but there still remain the point that you would not provide a real TIN. The number that you provide could be your TIN (if it would be registred), but it isn't and perhaps your bank/broker will get notice.

It may work, but it is quite shaky.

and one point more:
Everybody, who stays more than 180 days in Thailand can get a TIN, because he is Tax resident here. When I got my TIN they didn't ask me anything about foreign remittances. Just my passport and a residency certificate from the Immigration....15 minutes finsihed.

4 minutes ago, oldcpu said:

 

Yes indeed !!

 

I encountered this - although they only asked for my "residency" (they did not ask for "tax residency") and they asked for my "tax ID".

 

If you provide a Thai TIN (from your pink ID) and you name Thailand as your residency it is consequential also you tax residency. They will provide your account data to the Thai RD. Maybe the Thai RD will find out that this data is on you, then they will fine you because you didn't file your tax return. If the Thai RD could not identify your provided TIN they will inform your broker/bank about that and you will get problems from that side. Therefore I don't think that this is a good solution.  555

23 hours ago, ukrules said:

 

183 days is the cutoff in Cambodia, then there's the fact that there is no personal income tax filing system in Cambodia at the moment. They plan to introduce it but they're not there yet. It was delayed until the end of this year with no new announcements yet.

Then there's holidays to other countries to consider, a simple 5 to 10 day trip to Vietnam or some other nearby country any time during the year would leave you below the number of days threshold everywhere for the year in question.

It's not hard.
 

The problem is that many banks and stock brokers are demanding your tax ID and tax residency. Without ID no account. If you give them a ID which is not correct or your ID does not currently match your tax residency there is a risk of committing a crime.

8 hours ago, stat said:

Article in a newspaper claiming all tax residents must hand in a tax declaration for 2024.

 

https://www.thaiexaminer.com/thai-news-foreigners/2024/10/30/new-citizenship-path-for-foreign-residents-in-thailand-agreed-by-cabinet-interior-ministry-to-frame/

 

No idea if there is any substance to the article, do not shoot the messenger.

1 hour ago, hotandsticky said:

 

Errrr.....Jomtien Immigration

You are the first I know who was told such a nonsense....(if it is true what you are posting  5555)

My last 15 years the officer never checked where the money came from....He always just checked the balance.

28 minutes ago, hotandsticky said:

 

 

When using the incomed method, at Jomtien Immigration, I had to go to Kasikorn bank, Pattaya Klang international department to get a certificate stating that the funds were received from abroad. 

who told you that?

1 hour ago, JamesPhuket10 said:

 

Not true.

 

In addition to the bank statements we must provide a signed letter from the bank on the day we apply for the visa stating we have 800k in the bank, it only takes ten minutes and 100 baht in my local bank, so I suppose we could ask them to include a statement detailing the fact the money has come from abroad. 

no, it's just the balance that counts, if you are using the 800K method

THB 800,000 in a bank account in Thailand, 2 months before and 3 month after the visa application
the remaining time it should not fell lower than THB 400,000

15 minutes ago, ravip said:

Unfortunately, I did some AUD to THB transfers already using the "personal expenses" option - so I guess those will not count for the 800K

 

I wonder if the option 'buying property' is ok with Thailand's rules?

for the 800K method the money don't have to come from abroad. it's just the balance which must be 800K.

2 hours ago, Yumthai said:

My point is TRD has no reach outside of Thailand (unless criminal case + international warrant), so any well written piece of paper is an uncontested proof. But of course there's always the "at their discretion" that makes law and rules pointless.

The CRS give informations about all your offshore accounts. The RD could ask you to provide the bank statements for these accounts.

You have to proof your tax declaration. If the RD have any questions you have to answer these questions. If your answers don't satisfy them they will estimate your tax or even open a crimanal case.

5 hours ago, ukrules said:

 

This will be a pain in the arse if they proceed with it, it's one of the very few reasons I stayed in Thailand when I first came.

 

For 2024 and 2025 at a minimum I will be a non resident anyway and split my time between Thailand and Cambodia with a little holiday somewhere else to avoid residency in any country, you can do this depending on where you come from - but not if you come from some countries and it depends on how long you've been away from your country of nationality.

 

It might be time to purchase somewhere more permanent down here in Cambodia. I'm going to look into that if they do manage to get this proposed law change through parliament in the next 10 years or so. Being Thailand i wouldn't hold my breath on that.

 

This is where the CRS data could be of use to them, right now they can only tax remitted income making the CRS data completely useless to them as you could earn a couple of million dollars per year, see it in your bank accounts but they can't touch it as it's outside the scope of the current legislation. But with worldwide taxation in place CRS data becomes important. Right now though it's useless to them if they even get it.

It might be difficult for you to keep your bank accounts in any OECD country if your don't have any tax residency (TIN).

28 minutes ago, chiang mai said:

This means that income derived prior to this date will be subject to the previous rule: it will only be taxed if brought into Thailand within the same tax year it was earned.

Maybe I just misunderstood you.

This is exactly what I meant.

7 minutes ago, chiang mai said:

At least three posters have tried to correct your understanding of this, if you insist you are still right then feel free. The downside of course is that your interpretation will mean paying tax on income where no tax is due, if you're OK with that, have at it.

You are interpreting, I am reading:
 

“The provisions of paragraph one shall not apply to assessable income arising before 1 January 2024.”
"of paragraph one shall not apply" (from Por 161)
 

This Por 162 does not change anything what was/is applicable law before 1.1.2024.

8 hours ago, chiang mai said:

Well in that case, it must be that you are right and everyone else is wrong, including PWC, Sherrings and Mazars! 

I don't say it...it is very clear written in Por 162 (if you can read)

22 minutes ago, sometimewoodworker said:

Por 162 grandfathered the pre 1/1/2014 situation so that no income gained before 2024 became taxable that Por 161 would otherwise have made taxable 

agree, Por 162 refers only to Por 161 and has no effect on the regulations that existed before 1.1.2024

2 hours ago, chiang mai said:

Yes it is, Por 162 says it is so:

 

https://sherrings.com/foreign-source-income-personal-tax-thailand.html

No, it doesn't....

Here the Por 162 translation
https://www.expattaxes.com.au/wp-content/uploads/2023/11/Revenue-Department-Order-No-P162A-2023.pdf
 

“The provisions of paragraph one shall not apply to assessable income arising before 1 January 2024.”

It just says that the new regulation does not apply to assessable income arising before 1 January 2024.

It does not say that the old tax regulations are void.