Thai gov. to tax (remitted) income from abroad for tax residents starting 2024 - Part I

[CharlesHolzhauer]

11 hours ago, Letseng said:

I only see comments re taxation for income from US sources.

Does anybody know of an accountant in Bangkok dealing with German taxation.

🙏

https://franklegaltax.com/about/

[TroubleandGrumpy]

21 hours ago, 4MyEgo said:

I will agree that Age Pensions are taxable income in Australia, if you are Resident of Australia and earn additional income which would be above the $32,000 threshold which would include SAPTO.

 

Just because you may have to lodge a tax return, it doesn't necessarily mean that you will pay tax on your Age Pension from what I have read over time. 

 

How can that be ?

 

Different area for me, i.e. two tax states. I only discuss one state that I know (Thailand) and under Article 18 of the DTA states that tax is payable on the Age Pension, in the state of Residency, so if you reside here for more than 180 days, Thailand is the state, as you are Resident to Thailand for tax purposes.

 

OK I will answer. All those people avoiding complicated khrapp please ignore.

 

The tax free threshold is $18,200. Any income above that ammount is taxable - offsets etc are irrelevent as to whether it is taxable income. Most Govt welfare payments are not taxed - the tax is either 'not applied' even if over threshold (Aged Pension) or the welfare income is declared non-taxable income (Jobseeker).

 

As above - it is 'taxed' - but the tax is not applied. What happens (the reason it is done this way), is so that if you are on the pension and you earn some other income that is also taxable (eg. get a job), you are already over the tax free threshold and you immediately have taxes payable on that amount (offsets and allowances again exist but again are irrelevent). If you are on Jabseeker you can earn an income and pay no taxes right up to the threshold, but of course the Jobseeker payment would stop once you earned over the allowable amount. That way you dont get hit with an extra tax bill at the year's end when you do find a job after receiving jobseeker payments. 

 

You are 'reading' that Clause in isolation and the same way some 'armchair and community experts' have stated - real experts say they dont know - never been tested - wait and see. Firstly, realise that all DTAs have been created using the same template - some are changed a lot from the template (USA) and some not much. There are more than 1 or 2 issues related to Pensions under a DTA - this one is just one. Try reading it again a few times slowly - this time think of the (translated) words as meaning we (country A) will not allow you (country B) to take a chunk of our taxpayer funded pension payments to our residents. Think of it that way and then you will see that it applies to a 'resident' and the first issue is what is the definition of a 'resident'. In Cyprus you used to be a 'tax resident' after 2 months and there are many countries much less than 180 days - but the issue is being a 'resident' and therefore eligible for a pension - only citizens and residents in Aust are eligible for pensions - I am still a resident of Australia for tax purposes. As per another part of the DTA a person with 2 of more 'tax residencies' can choose whatever tax rates they prefer - it is not Thailand decides or Aust decides - you choose. Another clause covers 'domicle residence' - which covers which state you are more 'technically close with' - in short, my read of that means as I get age pension, have savings and super, bank accounts, licences, passpoert, family, friends etc etc etc then I am more close to Australia than Thailand where I have a long-term tourist Visa with 3 monthly reporting and annual renewals and the same legal rights as a tourist. Plus thgere are a few other 'out clauses' in the DTA.

 

Mate - nothing is certain - but I am extremely confident about points 1 and 2 - and I am confident that my 3rd point has a 'way out' but it all has yet to be tested. We should just wait and see what the details and clarifications the TRD provide. However, the longer that takes, the more I think they cannot get all the worms back in the can and it will all be too hard - then they will probably just give up, and let them sort themselves out.  This could be one of the biggest ever Thaland clusterf........

[Mike Lister]

A baiting troll post has been removed.

[DonniePeverley]

At the risk of scouring 232 pages, can someone give me a VERY brief description as to what is going on ?

 

 

[topt]

32 minutes ago, DonniePeverley said:

At the risk of scouring 232 pages, can someone give me a VERY brief description as to what is going on ?

 

 

No but you can try this -

https://aseannow.com/topic/1319807-personal-income-tax-guide-for-foreigners-thailand/

[UKresonant]

59 minutes ago, DonniePeverley said:

At the risk of scouring 232 pages, can someone give me a VERY brief description as to what is going on ?

 

 

Change effective 1st Jan 2024.

If less than cumulative 180Days same as before, not tax resident, in respect to overseas income.

 

If over 179 Days in Thailand

Pre2024 savings brought to Thailand from legit source no problem, keep your records though.

Overseas Income etc when less than 180 days in TH, ok

 

Income anywhere 2024 onwards, when you are tax resident in TH, when you remit  to Thailand any time 2024 or later may be taxed.

 

Lots of DTA, whether assessable catagory etc etc. and detail to consider....

Edited March 4 by UKresonant

[DonniePeverley]

4 hours ago, UKresonant said:

Change effective 1st Jan 2024.

If less than cumulative 180Days same as before, not tax resident, in respect to overseas income.

 

If over 179 Days in Thailand

Pre2024 savings brought to Thailand from legit source no problem, keep your records though.

Overseas Income etc when less than 180 days in TH, ok

 

Income anywhere 2024 onwards, when you are tax resident in TH, when you remit  to Thailand any time 2024 or later may be taxed.

 

Lots of DTA, whether assessable catagory etc etc. and detail to consider....

 

Here on O visa. Have income in Scotland. We are taxed there. We bring savings to Thailand, to help pay for fees for condo/utilities/schooling etc. 

 

Will we have to file taxes ?

[UKresonant]

50 minutes ago, DonniePeverley said:

 

Here on O visa. Have income in Scotland. We are taxed there. We bring savings to Thailand, to help pay for fees for condo/utilities/schooling etc. 

 

Will we have to file taxes ?

Very Generally

Isolate you pre-2024 savings perhaps , as they are not assesable in future years.

 

Government Pensions are not taxable in Thailand (like civil service or military or local authority)

 

Most things that you generate overseas, including interest on pre-2024 savings, whilst you are Thai Tax Resident will be tax assessable, and may require a return filed, the bit you bring in is relavant to be taxed. 

 

Unrelised gains are not taxable, but Dividends most likely are, if remitted, whilst Tax resident.

 

Each person gets 60kTHB personal allowance.

 

The extra substantial allowance of 190000baht kicks in at 65! (I've a while to go 

 

Depends on how you can structure what is brought in to Thailand.

 

(I'm in Fife currently) 

[Mike Lister]

4 hours ago, DonniePeverley said:

 

Here on O visa. Have income in Scotland. We are taxed there. We bring savings to Thailand, to help pay for fees for condo/utilities/schooling etc. 

 

Will we have to file taxes ?

Hate to sound like a broken record but you have to read the simple tax guide, it will answer all your questions....linked below:

 

EVERYTHING earned before 1 January 2024 is free of Thai tax, just be certain you can prove it if asked later (statement etc).

 

If your income in Scotland is taxed, you should not be taxed here, again, just make sure you can prove it was taxed, if asked later.

 

You don't say how old you are, I'll assume you are under 65. That means your tax deductions here are 60k Personal Allowance but may be more if married, have children, buy Thai insurance etc. There is also a deduction for earned income which is equal to 50% of the income, to a maximum of 100k.

 

IF your income in Thailand (assessible transfers made to Thailand that are not exempt) is more than ABOUT 210k Baht, you should file a tax return. There is no penalty for not filing is you don't owe tax but there are serious penalties for not filing if you do.

 

 

[CharlesHolzhauer]

Who Is Really in Charge In Thailand?

https://aseannow.com/topic/1321681-who-is-really-in-charge-in-thailand/#comment-18744878

Interesting article by webfact.

I'm beginning to wonder if the new guidelines, which will tax all income from abroad as personal income tax, whether it's earned income or savings, will be postponed, rewritten, or canceled. A couple of members here have already hinted that this is a possibility.

[Mike Lister]

2 hours ago, CharlesHolzhauer said:

Who Is Really in Charge In Thailand?

https://aseannow.com/topic/1321681-who-is-really-in-charge-in-thailand/#comment-18744878

Interesting article by webfact.

I'm beginning to wonder if the new guidelines, which will tax all income from abroad as personal income tax, whether it's earned income or savings, will be postponed, rewritten, or canceled. A couple of members here have already hinted that this is a possibility.

Anything is possible of course but you have to ask yourself, why would the Thai Revenue Tax Code that has been in place for so long, be changed or cancelled, just because one small loophole was closed. The change may be a big deal for some foreigners but for everyone else it is business as usual.

[placnx]

On 2/16/2024 at 5:29 PM, Mike Lister said:

If you would have taken the time to read the tax guide or pay attention to what has been said in the many many threads on this subject, you would already understand that not all funds transferred from abroad is regarded as (taxable) income and that most people already understand that. That fact notwithstanding, if you have any questions on this subject that you wish to raise, calmly, politely unemotionally and without vulgarity, I will do my best to answer them.

So I would like to know whether a retired US citizen (paying US taxes) can get a credit on Thai taxes on money brought into Thailand under terms of the tax treaty. If so, what kind of income is eligible for credit on the Thai tax return? In my case all income is taxable dividends and interest, not pensions, IRAs, or 401Ks. Thanks.

[Mike Lister]

2 minutes ago, placnx said:

So I would like to know whether a retired US citizen (paying US taxes) can get a credit on Thai taxes on money brought into Thailand under terms of the tax treaty. If so, what kind of income is eligible for credit on the Thai tax return? In my case all income is taxable dividends and interest, not pensions, IRAs, or 401Ks. Thanks.

Paging @JimGant, US cpa, retired and all round thoroughly expert US tax person.

 

(I'm sure he'll be along shortly to answer your US tax questions)

[placnx]

56 minutes ago, Mike Lister said:

Paging @JimGant, US cpa, retired and all round thoroughly expert US tax person.

 

(I'm sure he'll be along shortly to answer your US tax questions)

Thanks. I  have looked again at the Thai-US treaty and saw the tax credit provision, but if some specific elucidation is possible regarding calculation methodology it would be a great help.

[beautifulthailand99]

So can the Thai tax authorities, contact the UK tax authorities to check the tax status of a UK citizen residing in Thailand ?

[JimGant]

1 hour ago, placnx said:

So I would like to know whether a retired US citizen (paying US taxes) can get a credit on Thai taxes on money brought into Thailand under terms of the tax treaty. If so, what kind of income is eligible for credit on the Thai tax return? In my case all income is taxable dividends and interest, not pensions, IRAs, or 401Ks. Thanks.

If somehow all the money you wire to Thailand can strictly be identified as dividends and interest -- paid after Jan 1, 2024 -- then, yes, Thailand has first taxation dibs. But whatever Thai taxes you pay can be used as a tax credit against your US taxes (per the DTA rules and Form 8833 rules). [US gets to tax it due to the saving clause, which allows taxation of virtually all worldwide income, regardless of what any DTA says.]

 

But are you filtering these dividends and interest through a bank account that existed pre 2024? And if so, the balance that existed Dec 31, 2023 is your forever never assessable amount of money that can be remitted to Thailand. This, too, for your IRA balance on 31 Dec, as this was also income paid pre 31 Dec -- that it was tax deferred doesn't enter into the equation for remitted money to Thailand.

 

We're not really playing fast and lose with the fungibility of money concept. Accounting rules like FIFO and LIFO don't apply to remittances, but to inventories. So the co-mingling of pre and post 2024 monies in a bank account aren't addressed in worldwide accounting concepts when it comes to remittances. And Thailand probably won't become a unique player in defining which end of the money pot remittances come from first. So, for now, you're on solid ground to self-designate that your wire remittances to Thailand are FIFO. Hey, you take advantage of every angle that doesn't bend any existing rule. Besides, the chance that Thai RD will want to discuss any of this with you is practically nil -- and if they do, you're on solid ground.

 

So, what was your financial bottom line on 31 Dec 2023? Consider this amount as completely exempt from any future Thai taxes, to be added to any amounts, like gov't pensions and social security, also exempt, per DTA.

 

 

[UKresonant]

46 minutes ago, beautifulthailand99 said:

So can the Thai tax authorities, contact the UK tax authorities to check the tax status of a UK citizen residing in Thailand ?

I think they can but, I don't think the can just give out information casually without going through a few processes, Data protection, there would be a cost to them doing it etc. 

 

I hope HMRC would not of the cuff give out any detail, as that would also be a security concern.

 

Article 4  of the double tax treaty, deciding where you are tax resident, 'fiscal domicile' the final stage is to be ; by agreement between the tax authorities.

 

Exact process and levels of detail I do not know.....

 

 

[beautifulthailand99]

6 minutes ago, UKresonant said:

I think they can but, I don't think the can just give out information casually without going through a few processes, Data protection, there would be a cost to them doing it etc. 

 

I hope HMRC would not of the cuff give out any detail, as that would also be a security concern.

 

Article 4  of the double tax treaty, deciding where you are tax resident, 'fiscal domicile' the final stage is to be ; by agreement between the tax authorities.

 

Exact process and levels of detail I do not know.....

 

 

Thanks for that Chat GPT says ;

 

Yes, tax authorities from different countries often collaborate and share information through agreements and conventions to ensure compliance with tax laws. One such agreement that facilitates this is the Double Taxation Agreement (DTA) between countries.

The United Kingdom and Thailand have a Double Taxation Agreement in place, which helps prevent individuals from being taxed on the same income in both countries. This agreement also includes provisions for the exchange of information between the tax authorities of the two countries.

Under this agreement, Thai tax authorities can request information from the UK tax authorities regarding the tax status and activities of a UK citizen residing in Thailand. Likewise, UK tax authorities can request similar information about a Thai citizen residing in the UK.

These information exchange agreements are designed to promote transparency and prevent tax evasion. So, if there are suspicions or if it's part of a routine check, the Thai tax authorities could contact their counterparts in the UK to verify the tax status of a UK citizen residing in Thailand.

[UKresonant]

14 minutes ago, JimGant said:

If somehow all the money you wire to Thailand can strictly be identified as dividends and interest -- paid after Jan 1, 2024 -- then, yes, Thailand has first taxation dibs. But whatever Thai taxes you pay can be used as a tax credit against your US taxes (per the DTA rules and Form 8833 rules). [US gets to tax it due to the saving clause, which allows taxation of virtually all worldwide income, regardless of what any DTA says.]

 

But are you filtering these dividends and interest through a bank account that existed pre 2024? And if so, the balance that existed Dec 31, 2023 is your forever never assessable amount of money that can be remitted to Thailand. This, too, for your IRA balance on 31 Dec, as this was also income paid pre 31 Dec -- that it was tax deferred doesn't enter into the equation for remitted money to Thailand.

 

We're not really playing fast and lose with the fungibility of money concept. Accounting rules like FIFO and LIFO don't apply to remittances, but to inventories. So the co-mingling of pre and post 2024 monies in a bank account aren't addressed in worldwide accounting concepts when it comes to remittances. And Thailand probably won't become a unique player in defining which end of the money pot remittances come from first. So, for now, you're on solid ground to self-designate that your wire remittances to Thailand are FIFO. Hey, you take advantage of every angle that doesn't bend any existing rule. Besides, the chance that Thai RD will want to discuss any of this with you is practically nil -- and if they do, you're on solid ground.

 

So, what was your financial bottom line on 31 Dec 2023? Consider this amount as completely exempt from any future Thai taxes, to be added to any amounts, like gov't pensions and social security, also exempt, per DTA.

 

 

Slightly of on a tangent;- If reclaiming Thai Tax from US Authorities, would Thai RD require a worldwide declaration to issue a Certificate of Residence' for the reclaim / offset with.US, for the likes of dividends.

 

Not looking for an answer. Probably won't know till next year, just thinking out loud.

[Mike Teavee]

14 hours ago, beautifulthailand99 said:

So can the Thai tax authorities, contact the UK tax authorities to check the tax status of a UK citizen residing in Thailand ?

I guess they probably could, but I can't see why they would & if they wanted to know that information are much more likely to ask you to show you're UK tax resident rather than ask HMRC. 

 

Even if you're claiming relief under a DTA then being UK Tax Resident alone wouldn't be enough proof, you would need to show that you've paid Tax on that income in the UK via something like a UK Tax Return or P60 etc... & these are things that you would have regardless of UK Tax Resident status.

 

Edited March 7 by Mike Teavee

[Letseng]

On 2/24/2024 at 6:53 AM, CharlesHolzhauer said:

https://franklegaltax.com/about/

Many thanks.

[UKresonant]

Some speculation, but scenario mentioned in the factual thread;-

 

If you drive an overseas gain or dividend or income, whilst you are Thai Tax Resident 2024 and onwards, but then remit funds to Thailand in a following year whilst not Tax resident, how shall that be treated?

Will the funds remitted in the non tax resident year represent any connection with the Thai Tax  resident creation. 

 

If you then become tax resident again in the next again year, are the funds remitted in the non Thai resident year ignored, if you have to remit funds in the year when Tax resident again, then that will need to be on the tax return perhaps, until the assessable funds derived from that first year have been fully remitted and considered, as well as anything in the current Thai Resident year, and so on.

 

Not really looking to explore the how would they know scenarios, in this hypothetical, but this vid may hint the could know if they wanted to, from banking activity;- 

 

 

 

 

 

 

 

 

 

Edited March 13 by UKresonant

[Mike Lister]

8 hours ago, UKresonant said:

Some speculation, but scenario mentioned in the factual thread;-

 

If you drive an overseas gain or dividend or income, whilst you are Thai Tax Resident 2024 and onwards, but then remit funds to Thailand in a following year whilst not Tax resident, how shall that be treated?

Will the funds remitted in the non tax resident year represent any connection with the Thai Tax  resident creation. 

 

If you then become tax resident again in the next again year, are the funds remitted in the non Thai resident year ignored, if you have to remit funds in the year when Tax resident again, then that will need to be on the tax return perhaps, until the assessable funds derived from that first year have been fully remitted and considered, as well as anything in the current Thai Resident year, and so on.

 

Not really looking to explore the how would they know scenarios, in this hypothetical, but this vid may hint the could know if they wanted to, from banking activity;- 

 

 

 

 

 

 

 

 

 

An earlier quote below, as a starting point:

 

"The issue is, realising the gain in a year when you are tax resident, but remitting the gain in a year when you are not. The first part seems clear, to me at least. If you are Thai tax resident when the gain is made, any subsequent transfer of that gain to Thailand is assessible (as is the transfer of ANY funds that are earned overseas, whilst tax resident in Thailand). The issue is tax residency in the year when the gain is remitted and whether or not tax can be avoided by not being resident. An earlier discussion on this point concluded that becoming not tax resident in the year of remittance, "didn't pass the sniff test" and was counter to what the RD was trying to achieve with the new rule. The argument about not having space on the form for previous year income is silly and is no basis to expect tax can be avoided". 

 

I "think" the answer to this one may be that the CG will be taxed in the country where the gain arises and I doubt that can be avoided, e.g. taxpayer sells UK capital asset  that attracted CG and was taxed in the UK, because CG must be filed (in the case of property) within 60 days of disposal of the asset. I don't know enough about the functioning of the DTA in that scenario to be able to guess what impact the sellers Thai tax residency has on the event, at the time of the sale. But almost certainly, UK CG, in the example above, cannot be avoided so that when the funds are eventually remitted to Thailand, the CG paid in the UK is used to offset any PIT due in Thailand. 

 

Now the issue becomes much broader and is no longer solely about the Capital Gain but is about the transmission of funds generally to Thailand, in a year when the taxpayer is not tax resident. The fact that overseas CG has been paid on those funds  (or not) or overseas PIT has been paid on them, is largely not relevant because the tax paid can be used to offset any Thai tax liability. The sole issue is, I think, that of non-residency when funds are remitted to Thailand and how they are managed and reported for tax purposes. So, the key question is, can a person become not tax resident here for one year, remit funds to Thailand and escape all Thai tax. 

 

 

 

[lordgrinz]

On 3/6/2024 at 5:57 PM, JimGant said:

If somehow all the money you wire to Thailand can strictly be identified as dividends and interest -- paid after Jan 1, 2024 -- then, yes, Thailand has first taxation dibs. But whatever Thai taxes you pay can be used as a tax credit against your US taxes (per the DTA rules and Form 8833 rules). [US gets to tax it due to the saving clause, which allows taxation of virtually all worldwide income, regardless of what any DTA says.]

 

But are you filtering these dividends and interest through a bank account that existed pre 2024? And if so, the balance that existed Dec 31, 2023 is your forever never assessable amount of money that can be remitted to Thailand. This, too, for your IRA balance on 31 Dec, as this was also income paid pre 31 Dec -- that it was tax deferred doesn't enter into the equation for remitted money to Thailand.

 

We're not really playing fast and lose with the fungibility of money concept. Accounting rules like FIFO and LIFO don't apply to remittances, but to inventories. So the co-mingling of pre and post 2024 monies in a bank account aren't addressed in worldwide accounting concepts when it comes to remittances. And Thailand probably won't become a unique player in defining which end of the money pot remittances come from first. So, for now, you're on solid ground to self-designate that your wire remittances to Thailand are FIFO. Hey, you take advantage of every angle that doesn't bend any existing rule. Besides, the chance that Thai RD will want to discuss any of this with you is practically nil -- and if they do, you're on solid ground.

 

So, what was your financial bottom line on 31 Dec 2023? Consider this amount as completely exempt from any future Thai taxes, to be added to any amounts, like gov't pensions and social security, also exempt, per DTA.

 

 

 

If all of that is true, then that makes me feel better! Do we need to file a Thai tax return if we remit money to Thailand from any of these "never assessable amounts of money"? My wife already files a Thai return that includes me (using my Pink ID number as my Thai Tax ID), but not sure if she will need to add anything I remit here that's "never assessable". As of Dec 31st 2023 I had a pretty good amount of savings in two banks, and an IRA at my brokerage, also an interest bearing cash account at the brokerage (all of these in the USA). I am still planning to ride out 2024 without remitting anything, just to see how others handle the tax issues first, but good to hear that this may not effect me all that badly, if at all.

[Mike Teavee]

8 hours ago, Mike Lister said:

So, the key question is, can a person become not tax resident here for one year, remit funds to Thailand and escape all Thai tax. 

I would like to say yes on the basis that when they become Tax Resident the following year they would have no cause to complete a Tax Return for the previous year that they were non-resident.

 

BUT, just in case, my current "Plan" is to sell my UK house, take the 25% Tax Free lump sum from my pension & remit it all to Thailand in a year where I'm Non-Tax Resident (2026) 🙂 

 

 

When I think about this "Plan" I'm always reminded of Hotblack Desiato (Hitch Hikers Guide To The Galaxy) who spent 1 year dead to avoid taxes, wouldn't quite go that far but am happy to spend 6 months on holiday in various places if it saves me a lot of money in Tax. 

 

[gamb00ler]

1 hour ago, Mike Teavee said:

BUT, just in case, my current "Plan" is to sell my UK house, take the 25% Tax Free lump sum from my pension & remit it all to Thailand in a year where I'm Non-Tax Resident (2026) 🙂 

Since investment opportunities in Thailand suffer in comparison to most of the world, you could keep those funds outside Thailand.  It would seem likely that those funds would remain as non-assessable even after remittance to Thailand because they were earned/received when you were not a Thai tax resident.

Edited March 14 by gamb00ler

[Mike Lister]

36 minutes ago, gamb00ler said:

Since investment opportunities in Thailand suffer in comparison to most of the world, you could keep those funds outside Thailand.  It would seem likely that those funds would remain as non-assessable even after remittance to Thailand because they were earned/received when you were not a Thai tax resident.

 

2 hours ago, Mike Teavee said:

I would like to say yes on the basis that when they become Tax Resident the following year they would have no cause to complete a Tax Return for the previous year that they were non-resident.

 

BUT, just in case, my current "Plan" is to sell my UK house, take the 25% Tax Free lump sum from my pension & remit it all to Thailand in a year where I'm Non-Tax Resident (2026) 🙂 

 

 

When I think about this "Plan" I'm always reminded of Hotblack Desiato (Hitch Hikers Guide To The Galaxy) who spent 1 year dead to avoid taxes, wouldn't quite go that far but am happy to spend 6 months on holiday in various places if it saves me a lot of money in Tax. 

 

I would like to say yes also because I'm in a similar situation and have UK property to sell.

 

I am as certain as anyone can be about anything that taking the Gain and transferring the funds, in a year when they are not Thai tax resident, will avoid all Thai tax. The only question is whether the picture changes if one of those things is done when they are Thai tax resident.

[Mike Lister]

42 minutes ago, gamb00ler said:

Since investment opportunities in Thailand suffer in comparison to most of the world, you could keep those funds outside Thailand.  It would seem likely that those funds would remain as non-assessable even after remittance to Thailand because they were earned/received when you were not a Thai tax resident.

We hope so.

[jayboy]

10 hours ago, lordgrinz said:

using my Pink ID number as my Thai Tax ID

For foreigners subject to income tax, it's true your Pink ID number (if you have one) might be the same as your tax ID (TIN), but not necessarily (see below).

 

My understanding is that for foreigners a specific application is necessary to the Revenue Department to acquire a TIN (even if the number provided is the same as your Pink Card). It's not possible in other words to submit a tax return without have specifically obtained a TIN. Anyway that's my clear understanding for those with PR.I might well be wrong for other categories of foreigners and in any case I'm not sure their TIN will be same as that on their Pink Card.Someone better clued up could advise.

Edited March 14 by jayboy

[lordgrinz]

2 minutes ago, jayboy said:

For foreigners subject to income tax, it's true your Pink ID number (if you have one) will be the same as your tax ID (TIN).

 

However my understanding is that for such foreigners a specific application is necessary to the Revenue Department to acquire a TIN (even if the number provided is the same as your Pink Card). It's not possible in other words to submit a tax return without have specifically obtained a TIN. Anyway that's my clear understanding for those with PR but I might well be wrong for other categories of foreigners.Someone better clued up could advise.

 

As to obtaining a TIN, not sure if my wife did so, but not to my knowledge at least. However, she has filed our Thai Taxes as a married couple with my Pink ID in the Tax ID field for years now. I am on a Non-O (Family) Visa, not PR.