Required to file a tax return?

[HKexpat]

If I have overseas rental income but I do not bring the income into Thailand but instead leave it in my home country to accumulate and pay tax there.  Do I then still need to file a tax return to declare overseas rental income in Thailand assuming I don’t intend to bring the income here in the tax year it was earned?   I have no other income source in Thailand aside from a small amount of local bank interest.  Can I then opt not to file a tax return even though I have a tax ID in Thailand?  Thanks. 

[zombie nights]

No need file Thai tax return.

Edited March 13, 2023 by zombie nights

[HKexpat]

37 minutes ago, zombie nights said:

No need file Thai tax return.

Thank you for clarifying. 

[rak sa_ngop]

I have just received a letter from the Tax people with forms to fill in.....all in Thai of course. My name and address is on the front page. Lots of boxes to be filled in. Is there a legal obligation to return these forms filled in if one does not have an income in Thailand (apart from some small bank interest payments)? In the case of the UK if you have income below the taxable income level there is no need to make a tax return, except in the case when the tax office actually sends you the forms to fill in.

 

Can anybody explain the true situation? Saying 'No need to file Tax return' is not very helpful if one is actually sent the forms with ones name to fill in.

[lungbing]

I have never hears of a farang receiving a tax form  How did you come to their attention?

[Yellowtail]

2 minutes ago, lungbing said:

I have never hears of a farang receiving a tax form  How did you come to their attention?

Some people work. 

[userabcd]

10 hours ago, rak sa_ngop said:

I have just received a letter from the Tax people with forms to fill in.....all in Thai of course. My name and address is on the front page. Lots of boxes to be filled in. Is there a legal obligation to return these forms filled in if one does not have an income in Thailand (apart from some small bank interest payments)? In the case of the UK if you have income below the taxable income level there is no need to make a tax return, except in the case when the tax office actually sends you the forms to fill in.

 

Can anybody explain the true situation? Saying 'No need to file Tax return' is not very helpful if one is actually sent the forms with ones name to fill in.

Do you meet the following criteria?

WHO HAS TO FILE ภ.ง.ด.90?
The following persons/entities are subject to personal income tax in Thailand:
1. An individual
2. A non-registered ordinary partnership
3. A non-juristic body of persons/group of persons
4. A deceased
5. An undivided estate
6. A Community Enterprise group of persons which is a non-registered ordinary partnership or a non-
juristic body of persons registered under Community Enterprise Promotion Act B.E.2548
Additionally, taxpayers can be categorized as “residents of Thailand” and “non-residents of Thailand”
for tax purposes as follows:
1. Residents of Thailand
If you stay in Thailand for the total of at least 180 days in the tax year, you are considered a “resident
of Thailand” for tax purposes. You have to file a return on the income that you received if you meet
one of the following conditions:
(1) Your total income exceeded 60,000 baht in the tax year.
(2) You were married and your income combined with that of your spouse exceeded 120,000 baht
in the tax year.
(3) You are a Community Enterprise, which is a non-registered ordinary partnership or a non-juristic
body of persons registered and received a Certificate of Registration from the Department of
Agricultural Extension, with the total income exceeding 1,800,000 baht in the tax year, or with the
total income exceeding 60,000 baht in the tax year, but not more than 1,800,000 baht with an
exemption from income tax under rules and conditions prescribed by the Director-General.
2. Non-residents of Thailand
If you stayed in Thailand for less than 180 days in the tax year, you were a non-resident of Thailand for
tax purposes. If you derived any income which is subject to Thai personal income tax and you meet the
conditions stated in 1., you are required to file this form.

 

No. 3 item 6.
If you receive one or more of the following incomes, specify the type of incomes you received
and enter the sum on line “Others”.
▪ bonus you received as a shareholder or partner of a company or juristic partnership
▪ a decrease of capital holdings in a company or juristic partnership for the amount not
exceeding profits and reserves
▪ an increase of capital holdings in a company or juristic partnership for the amount
determined from profits and reserves
▪ a benefit for the amount which exceeds capital received from amalgamation, acquisition
or dissolution of a company or juristic partnership
▪ gains received from transfer of partnership holdings investment units or shares,
debentures, bonds, or bills or debt instruments issued by a company or juristic partnership
or by any other juristic person
▪ Share of profits or dividends, after withholding tax, paid out under the law governing
petroleum income tax
▪ Share of profits or other similar benefits received from holding or possessing digital tokens

Edited March 20, 2023 by userabcd

[scottiejohn]

32 minutes ago, userabcd said:

WHO HAS TO FILE ภ.ง.ด.90?
The following persons/entities are subject to personal income tax in Thailand:
1. An individual

A bit "all embracing" is it not?

Are we not all "individuals"?

[userabcd]

Personal Income Tax (PIT)

Personal Income Tax (PIT) is a direct tax levied on income of a person. A person means an individual, an ordinary partnership, a non-juristic body of person and an undivided estate. In general, a person liable to PIT has to compute his tax liability, file tax return and pay tax, if any, accordingly on a calendar year basis.

 

1.Taxable Person

Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.

[nigelforbes]

1 hour ago, lungbing said:

I have never hears of a farang receiving a tax form  How did you come to their attention?

If you have ever reclaimed tax paid on savings interest, you will have filed a tax return. Once you've filed, they send the forms every year.

[scottiejohn]

11 hours ago, nigelforbes said:

If you have ever reclaimed tax paid on savings interest, you will have filed a tax return. Once you've filed, they send the forms every year.

I have reclaimed withholding tax, successfully, in the past and never received any annual forms! 

I have not claimed for the last few years as the interest/tax is so low.

[nigelforbes]

32 minutes ago, scottiejohn said:

I have reclaimed withholding tax, successfully, in the past and never received any annual forms! 

I have not claimed for the last few years as the interest/tax is so low.

I haven't reclaimed tax on bank interest for a few years but I continue to recieve the tax forms from the Revenue.

[persimmon]

In " Who has to file " - no. 4 " A deceased " ....that could be difficult to enforce ????

[topt]

On 3/20/2023 at 9:27 AM, rak sa_ngop said:

I have just received a letter from the Tax people with forms to fill in.....all in Thai of course. My name and address is on the front page. Lots of boxes to be filled in. Is there a legal obligation to return these forms filled in if one does not have an income in Thailand (apart from some small bank interest payments)? In the case of the UK if you have income below the taxable income level there is no need to make a tax return, except in the case when the tax office actually sends you the forms to fill in.

 

Can anybody explain the true situation? Saying 'No need to file Tax return' is not very helpful if one is actually sent the forms with ones name to fill in.

I used to receive these forms when I was reclaiming tax on interest as others have said. When I queried it a few years ago I was told I could just ignore them.

[FritsSikkink]

On 3/20/2023 at 7:29 PM, lungbing said:

I have never hears of a farang receiving a tax form  How did you come to their attention?

People who work here get one.