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How to obtain a tax residence certificate?

 

Is it possible to obtain in 2023 for 2022 for example. What docs are needed

 

 

 

The site is down for months from the revenue department I cannot access it at all from any device.

 

https://www.rd.go.th/english/21978.html

 

Thanks for any Info.

 

NB: The certificate is needed for banking and revenue departments in your home country that would love to tax your investment income.

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Is the investment income earned in Thailand, abroad and remitted to Thailand, does your home country tax rules consider that you are ordinarily resident or not resident?

 

You apply for TRC from a branch of RD issuing TRC, you need to enquire in person where your nearest branch would be.

 

You can obtain one for 2022 in 2023, apply at RD

 

What docs are needed - They are clearly listed as shown in the link you provided. You need to show the tax paid on the income for which you are requesting the TRC to prove to the home country Tax office and financial institution.

 

Docs to submit to obtain TRC:

1.A copy of the filed income tax returns e.g. P.N.D. 90, P.N.D. 91.

2.A copy of tax receipt.

3.A copy of taxpayer's tax identification card.

4.A copy of taxpayer's passport (in order to total number of days the taxpayer resides in Thailand. In order to issue the certificate, the taxpayer must resides in Thailand more than 180 days).

5.Other relevant documents, if any.

Edited by userabcd
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Thank you for your answer userabcd!

 

I have not and will not have a filed income tax return, as I do not file income tax as I do not have any taxable income. I am not even sure if I will be in Thailand when it is time to file. So is there any hope to get the tax residence certificate in advance before filling any tax return. In theory it should be possible after 180 days in Thailand as the certificate states IMHO just states that TH has the right to tax me. On the other hand I could always prove with my passport that I have been in TH for longer then 180 or 183 days. Not sure if germax tax authorities will be happy with this. They keep on pestering me with all kinds of questionaires and regulations.

 

PS: How did you open the link? I have 5 browers and 3 devices and link opens on none of them. I even asked a friend in Germany to try to open the link and even there it did not work. Thanks!

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1 hour ago, stat said:

Thank you for your answer userabcd!

 

I have not and will not have a filed income tax return, as I do not file income tax as I do not have any taxable income. I am not even sure if I will be in Thailand when it is time to file. So is there any hope to get the tax residence certificate in advance before filling any tax return. In theory it should be possible after 180 days in Thailand as the certificate states IMHO just states that TH has the right to tax me. On the other hand I could always prove with my passport that I have been in TH for longer then 180 or 183 days. Not sure if germax tax authorities will be happy with this. They keep on pestering me with all kinds of questionaires and regulations.

 

PS: How did you open the link? I have 5 browers and 3 devices and link opens on none of them. I even asked a friend in Germany to try to open the link and even there it did not work. Thanks!

In Thailand, you need to submit the docs requested by RD to apply for a TRC.

 

Just stating you are in Thailand over 180 days is not going to get you a TRC from RD, they want the docs listed, there is no way around that.

 

Note the TRC is based on the income on which tax was paid and is noted on the TRC (So if you have not paid tax on the concerned income being queried by the other country then it will not be listed on the TRC)

 

I am able to open the link in android (Firefox, Chrome, Bromite browsers)

I am able to open the link in windows 10 (Edge, Firefox browsers)

 

Concerning your income, what does the DTA state and the tax rules in your home country

  • Who has taxing rights on the type of income where it is generated?
  • Is the income generated in your home country and paid out there?
  • Is the income to be taxed according to the DTA?
  • What is the residence status of the institution paying the income in the other country?
  • Are you considered non resident in your home country and have you been through the official process rules to break residence?

 

 

Edited by userabcd
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My experience? I get a tax residence certificate each year. But ONLY after I have paid some taxes here. Not paying any taxes = no tax residence certificate, at least in Udon Thani!

Same with the Thai Income Tax number, by they way. You only get that, once you are paying taxes.

Edited by UTH001
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8 hours ago, userabcd said:

In Thailand, you need to submit the docs requested by RD to apply for a TRC.

 

Just stating you are in Thailand over 180 days is not going to get you a TRC from RD, they want the docs listed, there is no way around that.

 

Note the TRC is based on the income on which tax was paid and is noted on the TRC (So if you have not paid tax on the concerned income being queried by the other country then it will not be listed on the TRC)

 

I am able to open the link in android (Firefox, Chrome, Bromite browsers)

I am able to open the link in windows 10 (Edge, Firefox browsers)

 

Concerning your income, what does the DTA state and the tax rules in your home country

  • Who has taxing rights on the type of income where it is generated?
  • Is the income generated in your home country and paid out there?
  • Is the income to be taxed according to the DTA?
  • What is the residence status of the institution paying the income in the other country?
  • Are you considered non resident in your home country and have you been through the official process rules to break residence?

 

 

Ok thanks for the info regarding the TRC. So i will try in January to get one but without any hope then.

I would like to have the TRC as a backup to block the german tax authorities right in their tracks. I get coverage from the dta only if can prove tax residency in TH et voila I land at the TRC to be safe. You ask the right questions. I have all my bases covered but the more prepared you are the better. Thanks!

 

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3 hours ago, UTH001 said:

My experience? I get a tax residence certificate each year. But ONLY after I have paid some taxes here. Not paying any taxes = no tax residence certificate, at least in Udon Thani!

Same with the Thai Income Tax number, by they way. You only get that, once you are paying taxes.

I heard in several cases that the Thai Tax ID is given out regularely after some discussion. In theory you should get one the moment you arrive here as an expat.

 

What is the first official mail a German baby gets? You guessed it the tax ID right after birth, sad but true.

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On 8/12/2022 at 7:52 PM, KhunBENQ said:

?

Just opened it.
 

revenue.jpg

It helps if you post your configuration instead of a ?

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On 8/12/2022 at 5:41 PM, stat said:

In theory you should get one the moment you arrive here as an expat.

Why?

How do you define an expat for a start - means nothing in tax law.

 

Obtaining a Thai TIN has been written about on here regularly for many reasons for at least the last 8/10 years and yet still people make false assumptions.

My bet, and willing to put money on it, is that the majority of foreigners staying more than 180 days a year would prefer to have nothing to do with TIN's and Thai taxation in general.

 

Simplistically most who post on here have done so because they can reclaim tax withheld on bank interest.

A few, like you, have a specific need to take advantage of a DTA but you are, I suggest, in more limited company.

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On 8/12/2022 at 5:41 PM, stat said:

What is the first official mail a German baby gets? You guessed it the tax ID right after birth, sad but true.

Not the case in Thailand, reports in the paper that cannot be mentioned state that approx. 80% of Thai's do not have a tax ID and therefore do not pay tax (you need to actively obtain a Tax ID, and Thai attitude is "if I don't have to why should I").

I had an ID but they changed the system and mine is no longer acceptable, as my only income now in Thailand is interest on my bank accounts (for which they withhold 15%), it is not worth the hassle of obtaining a new ID and submitting annual tax returns as this would highlight to the Thai Tax authorities that I bring money into the country every year, and they may decide they are taxable in addition to being taxed in the UK (which would be in accordance with the Double Taxation Agreement).

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10 hours ago, topt said:

Why?

How do you define an expat for a start - means nothing in tax law.

 

Obtaining a Thai TIN has been written about on here regularly for many reasons for at least the last 8/10 years and yet still people make false assumptions.

My bet, and willing to put money on it, is that the majority of foreigners staying more than 180 days a year would prefer to have nothing to do with TIN's and Thai taxation in general.

 

Simplistically most who post on here have done so because they can reclaim tax withheld on bank interest.

A few, like you, have a specific need to take advantage of a DTA but you are, I suggest, in more limited company.

As soon as you have an abode rented and are willing to stay or have stayed longer then 180 days you are considered to be liable to income tax in most jurisdictions. 180 days is the definition of the thai tax law, so fairly straight forward.

 

I agree most people do not need a tin or the certificate but why do you point that out? I never stated I was in the majority. However more and more banks tend to demand a that tax id or at least they try hard and 50% cut you off as a customer right away.

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Posted (edited)
9 hours ago, foreverlomsak said:

Not the case in Thailand, reports in the paper that cannot be mentioned state that approx. 80% of Thai's do not have a tax ID and therefore do not pay tax (you need to actively obtain a Tax ID, and Thai attitude is "if I don't have to why should I").

I had an ID but they changed the system and mine is no longer acceptable, as my only income now in Thailand is interest on my bank accounts (for which they withhold 15%), it is not worth the hassle of obtaining a new ID and submitting annual tax returns as this would highlight to the Thai Tax authorities that I bring money into the country every year, and they may decide they are taxable in addition to being taxed in the UK (which would be in accordance with the Double Taxation Agreement).

Thank you for your post! So is it mandatory to file taxes once you have a tax id? If yes can you just file yourself a zero tax declaration or does one need an accountant (price?)?

Edited by stat
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16 hours ago, stat said:

It helps if you post your configuration instead of a ?

A Windows PC and a Firefox browser, 3BB internet. No VPN, no added security SW, net nanny's ...

Didn't think it was even worth mentioning.

 

Just clicked it here in my Android Smartphone.

Opens fine.

 

How about describing YOUR configuration which obviously has a serious problem.

 

 

Screenshot_20220815-085833_Chrome.jpg

Edited by KhunBENQ
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3 hours ago, stat said:

Thank you for your post! So is it mandatory to file taxes once you have a tax id? If yes can you just file yourself a zero tax declaration or does one need an accountant (price?)?

They used to sent me assessment forms (PND 90 or PND 91 I forget which) to complete, until I stopped working, then the forms stopped coming,

I didn't even have to get a salary letter from the school, I made up my own record and it was accepted.

No accountant needed, unless your returns are really complicated.

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On 8/12/2022 at 7:45 AM, stat said:

So is there any hope to get the tax residence certificate in advance before filling any tax return.

No

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Posted (edited)
4 hours ago, KhunBENQ said:

A Windows PC and a Firefox browser, 3BB internet. No VPN, no added security SW, net nanny's ...

Didn't think it was even worth mentioning.

 

Just clicked it here in my Android Smartphone.

Opens fine.

 

How about describing YOUR configuration which obviously has a serious problem.

 

 

Screenshot_20220815-085833_Chrome.jpg

Thanks for posting your config. It helps more to see what is working. Its not 3bbb then, cause that is the same provider I use. I use WIN 11 and 5 different browers. Same problem when someone from Germany on win10 tries to access or when I try my android mobile from Thailand.

Edited by stat
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Posted (edited)
1 hour ago, foreverlomsak said:

They used to sent me assessment forms (PND 90 or PND 91 I forget which) to complete, until I stopped working, then the forms stopped coming,

I didn't even have to get a salary letter from the school, I made up my own record and it was accepted.

No accountant needed, unless your returns are really complicated.

Thanks a lot! My returns should be really simple as I enter a zero everywhere where one is needed as my capital income was not transfered to Thailand in the same year and I have no work permit nor have I worked in the pineapple fields 🙂. How long does it take to get the final results? Any chance to get the return by Mid/end of February in 2023 for 2022. Is it mailed back by email i.e. could I get while living in another country?

 

Final questions is it possible to apply and get the tax certificate via mail/email cause in 2023 for 2022 as it is quite likely I will not be in Thailand in 23.

 

Thanks!

 

 

Edited by stat
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27 minutes ago, stat said:

How long does it take to get the final results?

About 12 years since I last did one, at that time I just went to the tax office, handed over the papers, waited 5 mins, was given a tax receipt which said zero tax due, zero tax paid.

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Posted (edited)
3 hours ago, foreverlomsak said:

About 12 years since I last did one, at that time I just went to the tax office, handed over the papers, waited 5 mins, was given a tax receipt which said zero tax due, zero tax paid.

So basically you could go beginning of January 2023 get a tax ID and do the certificate?  With this option I could even get my tax certificate as I would have all docs then ...

Edited by stat
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19 hours ago, foreverlomsak said:

Not the case in Thailand, reports in the paper that cannot be mentioned state that approx. 80% of Thai's do not have a tax ID and therefore do not pay tax (you need to actively obtain a Tax ID, and Thai attitude is "if I don't have to why should I").

I had an ID but they changed the system and mine is no longer acceptable, as my only income now in Thailand is interest on my bank accounts (for which they withhold 15%), it is not worth the hassle of obtaining a new ID and submitting annual tax returns as this would highlight to the Thai Tax authorities that I bring money into the country every year, and they may decide they are taxable in addition to being taxed in the UK (which would be in accordance with the Double Taxation Agreement).

All Thai nationals have a personal tax number also known as their 13 digit ID number.

 

Probably many Thais are thought not to pay tax is perhaps because they are under the tax threshold and various other reasons not to submit a tax return eg if tax is witheld at source on interest or an investment etc...

Edited by userabcd
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  • 2 weeks later...
On 8/15/2022 at 5:32 PM, stat said:

So basically you could go beginning of January 2023 get a tax ID and do the certificate?  With this option I could even get my tax certificate as I would have all docs then ...

I've found this: https://taxsummaries.pwc.com/thailand/individual/tax-administration

- you need to submit the papers for 2022 before 31th March 2023, I think that 1st January 2023 counts as "before 31th March"

 

It is not an official website though so the information could be wrong.

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  • 5 weeks later...

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