Well, whomever said that is wrong. Only assessable income is subject to Thai taxation -- and a tax return is only required if assessable income meets certain thresholds. Practically speaking, the only threshold you should be concerned with is the one where, after subtraction of Thai exemptions and exclusions, you have taxable income and thus owe taxes. This is common sense, as you don't want to be a tax evader. BUT, those other thresholds -- 60, 120, 220 -- are just arbitrary bureaucratic lines, with no tax evasion implied, thus no criminal intent. Yes, supposedly there is a fine of 2000 baht for ignoring these thresholds; but no reports of this ever being enforced. Conclusion: If you don't meet the taxable income threshold, don't go get a TIN; and don't file a tax return. Why bring attention to yourself at TRD?
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