Personal Income Tax 180 days per year?

[wasserdicht]

Hi,

 

as far as I've understood taxable people are people who live more than 180 days in a calendar year in Thailand.

So, if someone would stay for 3 month in 2019 and 3 month in 2020 the non-resident wouldn't have to pay personal income tax (income from employement in thailand), right?

 

Thanks

 

[jackdd]

Afaik this is only regarding income from abroad. If you work in Thailand you always pay income tax here.

[scoutman360]

jackdd is correct.

[gk10002000]

And I think the technical wording is income earned in the SAME year overseas that is then brought into Thailand or something like that.

[spetersen]

On 9/26/2019 at 12:38 PM, jackdd said:

Afaik this is only regarding income from abroad. If you work in Thailand you always pay income tax here.

It is depending of what type coming in from abroad, my pension is taxed in my home country due to a tax treaty between Thailand and my home country . That applies to many European countries. Check with the Tax Administration in your country or you can google your question... 

[khunPer]

On 9/26/2019 at 6:27 AM, wasserdicht said:

So, if someone would stay for 3 month in 2019 and 3 month in 2020 the non-resident wouldn't have to pay personal income tax (income from employement in thailand), right?

No, work income from Thailand is always taxed in Thailand...

Quote

...

Under section 41 of the Revenue Code an individual Thai citizen or foreigner who lives in Thailand for one or more periods totaling at least 180 days in any tax (calendar) year is, for tax purposes, deemed a resident of Thailand and subject to tax on all assessable income derived from sources within the country, whether paid within or outside Thailand, and on assessable income derived from foreign sources to the extent that it is brought into Thailand in a year in which income is received. A non-resident individual is subject to tax only on assessable income from Thai sources, regardless of payment location.

...

The full Revenue Code of Thailand can be read here.

[mrwebb8825]

On 9/26/2019 at 10:42 PM, scoutman360 said:

jackdd is correct.

 

On 9/27/2019 at 5:07 PM, khunPer said:

No, work income from Thailand is always taxed in Thailand...

The full Revenue Code of Thailand can be read here.

In Thailand it all depends on the honesty of the person/company paying you and your own honesty. IF they withheld taxes from your income AND actually paid it to the revenue dept AND gave you an income statement showing this you pay taxes on Thai income in Thailand. IF they did not withhold taxes BUT supplied you with an income statement then you would need to go to the revenue dept yourself and file.

IF you do not have a TIN (Tax Identification Number) from the revenue dept in Thailand then it hits the grey area like a noddle cart, cash in, cash out, no receipt, no tracking, no taxes. It's 1 of the many technically illegal things that happen here because the government doesn't crack down on the "poor". That's the mafia's job. ????