1 hour ago, stat said:

Sorry man apparently you do not want to understand that this is possible in most countries. The interpretation of a law changed and therefore it is considered to NOT be retroactively. Happened in Germany a lot of times, of course always in tax laws benefitting the state.

First let's establish one thing. 

I am honest in asking 'cause I don't know.

Was there a law in Thailand that we had to do the things they now say we have to do , but they did not enforce it?  If there was my bad. 

But if there was a law that was not requiring to do the things they now ask us to do  , And I say that because it is not entirely clear what specifically they require of my as it pertains to this issue. 

And now they interpret it  differently , it is a change in the law. 

before it was not required, now it is. Two different things. 

New law, new interpolation of and old law , divine inspiration etc.  Are all semantics , Orwellian doublethink, the consequence is one.

Before it was not, and now it is. 

I

 

 

5 minutes ago, freeworld said:

The tax code shows if you have income over a certain amount then a tax return should be filed?

 

What tax code ?
 

Yes, I totally get that assessable income over a certain threshold a tax return should be filed.

 

There is a big grey area surrounding non assessable income / income covered by a DTA and whether this requires a tax return filed in Thailand

8 minutes ago, The Cyclist said:

 

What tax code ?
 

Yes, I totally get that assessable income over a certain threshold a tax return should be filed.

 

There is a big grey area surrounding non assessable income / income covered by a DTA and whether this requires a tax return filed in Thailand

If you are tax resident in Thailand the Thai tax code.

 

Does the Thai tax code state assessable income covered in a DTA is excluded from reporting it?

I will also repost this from @Shoeless Joe, posted on the other thread.

 

Quote

2) I asked the RD if I needed to pay income tax on the pension money I transferred to Thailand from the UK. It was explained thus: The RD is only interested in taxing income from money earnt in Thailand OR  money brought into Thailand on which tax has not already been paid. My pensions which are taxed at source in the UK, are (according to the RD) NOT eligible to be taxed in Thailand principally because of the existing DTA agreement. Apparently I have 'non-assessable income'. The RD officers were incredibly helpful (apparently I was the first person to ask about the income tax changes).

 

However, it does not answer the question as to whether a ' Nil ' tax return has to be filed.

6 minutes ago, The Cyclist said:

 

Here is the idiots guide for foreigners

 

https://iao.bangkok.go.th/storage/files/Personal Income Tax.pdf

 

I cannot cut and paste from the document, but the opening paragraph says

 

" In general, a person liable for PIT, has to compute his tax liability,  file a tax return and pay tax, if any, accordingly on a calender year basis "

 

So the question I have asked repeatedly, If you only remit income that can only be taxed in Country X, Y or Z, as expressed in a DTA, and therefore have no liability for PIT, do you still need to file an annual tax return ?
 

Pay a tax expert isn't an answer, although I will concede it is a possible solution

 

Unless it specifically states you don't. Then assume you do.

Why is that so difficult to figure out??

 

 

14 minutes ago, noobexpat said:

 

Argumentative numpty.

The blue collar folk should stick with what they do best.

 

Aint that the truth, he's the source of a lot of the confusion and major reason for this thread going round in endless circles.

3 hours ago, JimGant said:

 

When every farang in country has a file that delineates, and can be possessed by RD:

 

1. Been in country for an amalgamated number of days exceeding, or equal to, 180

2. Visa held is NOT an LTR

3. Pensions direct deposited to Thailand are NOT subject to exclusivity of home country (like, RD is going to know all the language of 60 DTAs -- yeah, right).

4. Monies wired, or ATMed, to Thailand are NOT from a bank account established, and contributed to, before Jan 1, 2024.

       -- This might be an argument later of how Fifo and Lifo determine that money sent is from the earliest pile, not the latest -- if post Jan 1 2024 deposits are later made. That argument is just too weird to contemplate, although it might be necessary.

 

Anyway, just an example of the impossibility of enforcing tax compliance. Worst case: a random tax compliance audit, probably of only those with large transfers into Thailand.

 

Yes, I had similar earlier thoughts about sequencing if pensions were remitted

 

If the "only taxed in UK Pension" element (1 of 4) did have to be listed/filed when resident, would it tag on the end, and hence not push the others to a higher tax band position.

 

On the Savings front, being non-resident presently, from this year on I perhaps should isolate the exact amount of the UK only pension for a UK tax year in a savings account, and I would have a series of tax certified savings (income) packets to remit to Thailand if I became tax resident due to circumstances. 

 

Tracking savings before 2024 at a high level possible, but any tax trail impossible like you say way to complicated, as the previous criteria was only the year before.

 

 

 

3 hours ago, Badrabbit said:

I'm the worrying type so yes I'm very worried about this.

I went to my Tax office, they said "if you pay tax in your home country you won't pay tax here" I'm still worried.

Yes would wish that will be their custom and practice going forward or at least

Pension minus UK tax paid tax credit against Thai Tax = little bit Thai tax to pay.

 

If they want to claim 1st rights to tax under DTA, would be an impossible situation, in the same way life is not based on tax years .

Would be like yearly extensions of stay, limited use, to long to process before leaving the country again, or maybe not in Thailand at renewal etc.

1 hour ago, The Cyclist said:

I will also repost this from @Shoeless Joe, posted on the other thread.

 

 

However, it does not answer the question as to whether a ' Nil ' tax return has to be filed.

Well then, why don't YOU ask your local revenue office?

 

 

1 hour ago, The Cyclist said:

 

Here is the idiots guide for foreigners

 

https://iao.bangkok.go.th/storage/files/Personal Income Tax.pdf

 

I cannot cut and paste from the document, but the opening paragraph says

 

" In general, a person liable for PIT, has to compute his tax liability,  file a tax return and pay tax, if any, accordingly on a calender year basis "

 

So the question I have asked repeatedly, If you only remit income that can only be taxed in Country X, Y or Z, as expressed in a DTA, and therefore have no liability for PIT, do you still need to file an annual tax return ?
 

Pay a tax expert isn't an answer, although I will concede it is a possible solution

Hmm...if your computations lead you to believe you have NO liability for PIT why would you think you need to file a tax return?

Of course, you could visit your local RD office and ask them.

1 hour ago, Shoeless Joe said:

Hmm...if your computations lead you to believe you have NO liability for PIT why would you think you need to file a tax return?

Of course, you could visit your local RD office and ask them.

It would have to be, no liability to tax AND, below the threshold for having to file a return, in order to be squeaky clean.

3 hours ago, sirineou said:

First let's establish one thing. 

I am honest in asking 'cause I don't know.

Was there a law in Thailand that we had to do the things they now say we have to do , but they did not enforce it?  If there was my bad. 

But if there was a law that was not requiring to do the things they now ask us to do  , And I say that because it is not entirely clear what specifically they require of my as it pertains to this issue. 

And now they interpret it  differently , it is a change in the law. 

before it was not required, now it is. Two different things. 

New law, new interpolation of and old law , divine inspiration etc.  Are all semantics , Orwellian doublethink, the consequence is one.

Before it was not, and now it is. 

I

 

 

The law has not changed just the interpretation! I agree it is not nice and the effect is the same as a new law would have, but it is what it is. Happend in several countries before, nothing anyone could do about it, especially as we are both foreigners in Thailand .

5 hours ago, stat said:

 

Another amazing post

 

Ahem cambodia taxes your worldwide income way higher then Thailand...

 

NB: I am talking of course of the legal obligation to pay taxes not if you chose to go rogue etc.

 Oh really! I have lived in Cambodia for almost 4 years and I have not been asked to pay 1 Riel in taxes on my 3 UK pensions credited to a Cambodian bank. Tax is paid at source in the UK.

3 hours ago, The Cyclist said:

" In general, a person liable for PIT, has to (...) file a tax return and pay tax, if any, accordingly on a calender year basis "

 

Anyone knowledgable in tax law? If 'a person (is) liable for PIT, has to (...) file a tax return (...)', does that also mean that a person not liable for PIT doesn't have to do it?

45 minutes ago, Burma Bill said:

 Oh really! I have lived in Cambodia for almost 4 years and I have not been asked to pay 1 Riel in taxes on my 3 UK pensions credited to a Cambodian bank. Tax is paid at source in the UK.

Tax is levied on worldwide! not just remitted income in Cambodia. A 20 sec google search would have shown it.

 

So if you pay at source, cambodia and TH are the same regarding your pension but NOT regarding other investment income so TH wins hands down.

7 hours ago, The Cyclist said:

I just need to know if I have a legal obligation to file a Thai Tax return if I have no assessable income

 

No!!! Nor an ethical one. [My creds? Retired CPA, formerly licensed in Virginia, USA. Expertise: Taxation and financial planning, airline aircrews. Yes, not licensed in Thailand nor an expert on expat matters -- but I would assume my background gives me a foot in the door on overall tax matters.]

1 hour ago, JimGant said:

I just need to know if I have a legal obligation to file a Thai Tax return if I have no assessable income

The only way to answer this question is for a Thai RD tax assessor to consider your submission of a tax filing to determine whether or not you have assessable income.

7 hours ago, The Cyclist said:

 

 

It has only been posted about 20 times across at least 3 threads, I am sure you can find it.

 

 

 

5 hours ago, stat said:

The law has not changed just the interpretation! I agree it is not nice and the effect is the same as a new law would have, but it is what it is. Happend in several countries before, nothing anyone could do about it, especially as we are both foreigners in Thailand .

 

"Did it ever occur to you that some people here work in tax consultancy"?

 

Yet again I invited the expert tax consultant to answer long standing simple tax questions raised by posters such as cyclist and Gant. Despite visiting the thread after the invitation was posted he has declined to answer. You can draw your own conclusions.

5 hours ago, JimGant said:

 

No!!! Nor an ethical one. [My creds? Retired CPA, formerly licensed in Virginia, USA. Expertise: Taxation and financial planning, airline aircrews. Yes, not licensed in Thailand nor an expert on expat matters -- but I would assume my background gives me a foot in the door on overall tax matters.]

Few if any of us, despite our respective backgrounds overseas, have much of an edge on this, simply because of the nature of the country. If anything, often our backgrounds work against us in this because we use western logic or assume adoption of base principles that really don't exist here in  practice.

On 1/6/2024 at 9:46 PM, Mike Lister said:

500k for over age 65 years pensioner

 

Yes, but I, for example, get 1.2m in pensions here, so I will still get clobbered if they follow this through. 

 

I'm toying with the idea of opening a Philippine bank account and splitting my pensions - then I can use a Philippine ATM card here. People will find a way round it OR leave. This tax was not designed for us yet Thais never think things through.

6 hours ago, Guavaman said:

The only way to answer this question is for a Thai RD tax assessor to consider your submission of a tax filing to determine whether or not you have assessable income.

 

I doubt an RD clerk will have the time or gumption to spend time giving you free tax advice. But more importantly, if foreign income is your concern, no clerk is going to have intimate knowledge of your specific DTA, as he has over 60 to consider. So, you'll be more knowledgeable about your DTA than he will. But, if you're really unsure about what's taxable, and what's not -- I'm sure you'll have a whole host of tax preparers to choose from.

1 minute ago, JimGant said:

 

I doubt an RD clerk will have the time or gumption to spend time giving you free tax advice. But more importantly, if foreign income is your concern, no clerk is going to have intimate knowledge of your specific DTA, as he has over 60 to consider. So, you'll be more knowledgeable about your DTA than he will. But, if you're really unsure about what's taxable, and what's not -- I'm sure you'll have a whole host of tax preparers to choose from.

Once again that's opinion rather than fact.

 

You may recall that each revenue office is in the process of recruiting specialist tax lawyers, one per office.

6 minutes ago, BobBKK said:

 

Yes, but I, for example, get 1.2m in pensions here, so I will still get clobbered if they follow this through. 

 

I'm toying with the idea of opening a Philippine bank account and splitting my pensions - then I can use a Philippine ATM card here. People will find a way round it OR leave. This tax was not designed for us yet Thais never think things through.

1. The way in which the income is received in Thailand does not change its definition. Bank transfers, cheques, cash, overseas ATM and credit card transactions can also be income, the last two because overseas funds were imported to pay for goods or services in Thailand.

1 minute ago, Mike Lister said:

1. The way in which the income is received in Thailand does not change its definition. Bank transfers, cheques, cash, overseas ATM and credit card transactions can also be income, the last two because overseas funds were imported to pay for goods or services in Thailand.

Understand, but they cannot tax ATM withdrawals - it's practically impossible - think of all the tourists, etc.

3 minutes ago, BobBKK said:

Understand, but they cannot tax ATM withdrawals - it's practically impossible - think of all the tourists, etc.

Just giving you info, that's all.

Just now, Mike Lister said:

Just giving you info, that's all.

 

Right, but you get my point, I think...

Is this all up in the air or is it 100% certain I and many others will be expected to pay tax on their pensions, in my case from the UK.

My local tax office said you choose where you pay tax here or your home country, I pay tax on all 3 of my pensions in the UK.

Yes I am a very big worrier, I want to do the right thing and avoid any problems.

7 minutes ago, JimGant said:

 

I doubt an RD clerk will have the time or gumption to spend time giving you free tax advice. But more importantly, if foreign income is your concern, no clerk is going to have intimate knowledge of your specific DTA, as he has over 60 to consider. So, you'll be more knowledgeable about your DTA than he will. But, if you're really unsure about what's taxable, and what's not -- I'm sure you'll have a whole host of tax preparers to choose from.

I agree that self-appraisal and self-assessment may be the only practical solution.

 

But then the Thai Rev folks have to acknowledge that there will be (I will be polite) fudging of opinions as to what deductions and exemptions to which some expats claim they are entitled.

1 minute ago, Badrabbit said:

Is this all up in the air or is it 100% certain I and many others will be expected to pay tax on their pensions, in my case from the UK.

My local tax office said you choose where you pay tax here or your home country, I pay tax on all 3 of my pensions in the UK.

Yes I am a very big worrier, I want to do the right thing and avoid any problems.

Read this:

 

A SIMPLE GUIDE TO PERSONAL INCOME TAX IN THAILAND

9 January, 2024

Version 5, Rev C

 

1. This purpose of this guide is to provide foreigners living in Thailand with the simplest possible over view of Personal Income Tax (PIT) in Thailand. The scope of this document is limited to PIT.

 

2. You may have heard that new tax laws came into effect on 1 January this year, in fact, that is not true! The old tax rules still exist and remain valid, albeit just one minor change to them was made in November last year. Previously, anyone who earned money overseas and remitted it to Thailand in a different tax year, received that money free of Thai tax. That loop hole in the Revenue Department (RD) tax code has been exploited by wealthy Thai’s and is now closed, hence, any money earned overseas and remitted to Thailand in any year, is now potentially liable to Thai tax. The purpose of the new rule is to reduce tax avoidance. Unfortunately, it now means that overseas funds transfers by foreigners living in Thailand, also have an increased risk of being taxed.

 

3. This guide is an overview of the core parts of the PIT system. It is not designed to be exhaustive and it doesn’t cover all aspects of PIT, nor is it intended to  override anything produced by the Thai Revenue Department or specialist tax companies such as Sherrings or Mazzars. This guide also does not address all types of income or the rules relevant to people from every country. What this guide will provide is a starting point for readers to manage their own tax affairs and it will also provide most of the answers for those with simple tax affairs, especially the average pensioner.

 

4. There are also certain types of visa that fall outside of the RD tax code. The LTR visa for example received its tax exempt status by royal decree hence visa holders will not to be assessed for Thai tax and they are specifically excluded from this explanation.

 

5. Terminology: this document uses the word “assessable” often. Assessable in the context of this document means income that is liable to tax which must be included on a Thai tax return. Not all income is assessable, some is excluded from tax assessment by its very nature or because of the terms of a specific tax agreement. There is assessable income that is taxable and assessable income that is exempt from tax, but "non-assessable" income does not really exist as an entity within the Thai Revenue Code. Consequently, readers should not think that some of your income is non-assessable. Taxable income = Assessable income minus exemptions, deductions, allowances.

 

6. Dual Tax Agreement/Double Tax Agreement (DTA): is an agreement between two countries that sets out which of the two countries has the right to tax specific types of income and all the associated rules. It’s purpose, in part, is to ensure that the same funds are not taxed twice and provides a means by which tax that is paid twice, can be recovered, how and from where. Note: If the taxpayer income is sourced in one country but the tax  payer is resident in a second country, use of a DTA can result in increased tax being paid, if the second country has a higher rate of tax on the type of income in question, than the other.

 

7. This document is being drafted in January 2024. Tax returns are due between now and 31 March 2024 which cover the period, 1 January 2023 and 31 December 2023. The tax changes affecting foreigners in Thailand came into effect 1 January 2024 which means this years income activity is not reportable until 181 days from the start of the year, for year round residents it will be due 1 January next year, 2025.

 

8. If you stay in Thailand for more than a cumulative 179 days, between 1 January and 31 December each year, you will be and always were considered to be Tax Resident in Thailand during that year, regardless of the type of visa you have. It doesn’t matter that you may be Tax Resident in your home country or elsewhere or that you pay tax in those countries, Thailand will still regard you as Tax Resident. Tax Residency and Immigration status (and the visa you hold) are different things. Tax residency is based solely on the number of days you spend in Thailand and where you are at midnight on each day.

 

9. It should be noted that there always was an obligation on the part of foreigners who were tax resident in Thailand, to report assessable income every year, provided they meet the minimum income threshold. This law was not actively enforced in the past and many remained unaware of their obligation. Very little has changed today, that obligation remains unchanged albeit the scope of income that must be reported has now increased and tax collection has taken on a higher profile.

 

10. Because you are Tax Resident, YOU must review your income each year to determine if it is regarded as assessable to tax in Thailand, nobody else will do this for you. If your income does not exceed 120,000 baht per year, you do not need to file a tax return (60,000 baht if your only income is bank interest paid to you by a bank in Thailand). If your income is over 120,000 baht per year, you must file a Thai tax return between 1 January and 31 March.

 

11. Your income in Thailand is defined as any money paid to you inside Thailand, as well as, any money you receive from overseas, both types are potentially assessable income for Tax Residents. There are many types of income that can be classed as assessable, the Thai RD lists some of them and is linked below, however, the list is not exhaustive:

https://sherrings.com/personal-income-tax-in-thailand.html#:~:text=Section%2040%20of%20Thailand's%20Revenue,Pensions%3B%20and

 

12. There are also classes or types of income that the RD regards as exempt from assessment and these are also linked below:

THIS IS A PLACE HOLDER FOR THE CORRECT LINK

 

13. Income that is derived from  within Thailand is fairly clear, if you work and have a job and you are a Tax Resident, your income is assessable for tax.  Interest that is paid to you on Thai bank accounts is regarded as income, as is income from investments such as stocks and bonds within Thailand.  You should note that if you are generating income by working while staying in Thailand, it is (and has always been) irrelevant where that money is paid and whether you bring the money into the country or keep it offshore. That money arises in Thailand hence it is taxable here.

 

14. It is not possible to give the same blanket rule to everyone to determine whether income is assessable or not because of the variable factors involved. Overseas income has to pass several tests to determine if it is assessable to Thai tax or not. It is still early days and all the rules are not yet clear. It has been said that tax residents who import funds from countries that have a DTA with Thailand, will not be effected. Exactly how that will work leaves many questions unanswered hence this document attempts to look at only the most popular types of income based on what is known at present. This document does not speculate as to what may happen in the future, other than in the segment at the end concerning likely future Immigration rules.

 

15. First and foremost, only income that is remitted to Thailand is assessable in Thailand, funds that remain outside Thailand are not. If we take the simplest type of income and say that you transfer personal savings from overseas to Thailand and those savings  were earned before 1 January 2024, those funds are not assessable. But savings earned after that date are, hence the date when the income is earned is extremely important. A word of caution, you may be asked to provide proof that savings were earned before 1 January 2024.  

 

16. The way in which the income is received in Thailand does not change its definition. Bank transfers, cheques, cash, overseas ATM and credit card transactions can also be income, the last two because overseas funds were imported to pay for goods or services in Thailand.

 

 

17. Another common type of income is pensions, which can be complicated, depending on the type of pension and the country that it comes from. The country of origin is important because there are over 60 different types of Dual Tax Agreements, sometimes called Double Taxation Agreements (DTA’s), between Thailand and those 60+ countries and each one is different. As a general rule, most private or company pensions from most countries appear to be assessable here but YOU will need to confirm that yours is or is not. If that is true, private and company pension income IS assessable income in Thailand.

 

18. US Social Security payments, a form of pension paid to some older people, can only be taxed by the US under DTA rules and Thailand is forbidden from taxing them, this means those payments are NOT assessable income. UK State pension on the other hand is not covered by a DTA so it is assessable income in Thailand whilst UK Government or Civil Service and NHS pensions are not! Australian old age pension is assessible income in Thailand.

 

19. The proceeds from the sale of a capital item such as overseas property, where funds are remitted to Thailand, is one popular source of funds, the sale of some investment products such as stocks, shares and bonds is another. Those proceeds typically comprise two parts, capital and profit. If the capital was acquired before 1 January 2024, it is free of Thai tax. One way to separate capital and profit may be to have an official valuation or statement that is dated 1 January 2024 since anything earned before that date, is not assessable. Also, if the profit has been the subject of a Capital Gains return in the home country, that also may be free of Thai tax but this cannot be guaranteed at this time, until things are made more clear and are once again subject to the terms of any DTA. YOU will need to review the DTA between Thailand and your home  country to fully understand what particular clauses affect you.

 

20. It appears as though most property rental income that is remitted to Thailand is considered to be assessable income and is taxable here, unless of course it has been taxed in the home country and/or the DTA prohibits its taxation (which seems unlikely).

 

21. YOU are responsible for determining if your assessable income in Thailand exceeds the threshold and means you must file a tax return. That assessable income might comprise, pension payments, investment income, rental income or any of the other types of income listed in the link above. If you have assessable income of over 120,000 baht per year, you must file a tax return (60,000 baht if your sole source of assessable income is bank interest paid in Thailand).

 

22. Before you can file a tax return in Thailand, you need to acquire a Tax Identification Number or TIN from the RD offices in your area. You will need your passport, a valid and current visa or extension and in many areas, a Certificate of Residency from the Immigration Department.

 

23. Completing a tax return is a simple affair for most people, if you have difficulty, the Revenue Department staff are extremely helpful. Tax returns must be filed between 1 January and 30 March each year, if you file later than that, penalties will apply.

 

24. Thai tax is layered in bands and is payable based on the amount of assessable income that  falls within each band and are shown and linked below:

 

Taxable Income per year(Baht) Tax rate

0 – 150,000 Exempt

150,000 – 300,000 5%

300,000 – 500,000 10%

500,000 – 750,000 15%

750,000 – 1,000,000 20%

1,000,000 – 2,000,000 25%

2,000,000 – 4,000,000 30%

Over 4,000,000 35%

https://www.mazars.co.th/Home/Insights/Doing-Business-in-Thailand/Payroll/Personal-Income-Tax

 

25. The Thai tax system contains a series of Allowances, Deductions and Exemptions that will help you reduce your tax bill and they are very generous. It is easily possible for the average expat foreign retiree to reduce their taxable income by 500,000 baht or more each year. For example, a retiree aged 65 years of age, married and living here full  time, supporting a Thai wife who has no income and doesn’t file tax return, is allowed the following:

 

a. Personal Allowance for self - 60,000

b. Personal Allowance for wife - 60,000

c. Over age 65 years exemption - 190,000

d. 50% of pension income received, up to 100k - 100,000

e. In addition, the first 150,000 of assessable income is zero rated and free of tax

 

26. Additional deductions and allowances exist for health or life insurance premiums paid in Thailand. A complete list of deductions, allowances and exemptions can be found here

https://www.rd.go.th/english/6045.html  or from Sherrings below.

https://sherrings.com/personal-tax-deductions-allowances-thailand.html

 

27. The Thai Revenue  tax filing system is on-line but only available in Thai language at present. The tax forms are however available in English and they can be downloaded from the link below.

https://www.rd.go.th/english/63902.html

 

28. A simple sample completed tax form for a person aged over 65 years is shown below as a guide.

29. https://aseannow.com/topic/1312534-taxation-of-ex-pats-pensions-etc/?do=findComment&comment=18532562

 

30. Tax filing in Thailand is based on the honour system, it relies on you declaring all the right information every year and there are severe penalties for evading Thai tax. It would be foolish and a gross under estimation of RD capabilities to think  that doing nothing and keeping a low profile means you should ignore Thai taxation. Very few sane people in the US and UK ignore the tax authorities who tend to have a long reach. It cannot be ruled out that at some point, a link may be established between tax filings and visa extensions. A law already exists that requires foreigners to apply for Tax Clearance Certificates before being allowed to depart the country but it is not being enforced currently. These things are possible because similar things have been adopted in several countries in the past, including the US.

 

31. The RD tax return requires taxpayers to report assessable income, the tax rules even list some types of income that are not assessable to help in this. In addition, some types of income, from some locations, for some nationalities, are also known to be not assessable.

 

32. If a taxpayer is certain that some of their income is not assessable, they may not want to declare it on their Thai tax return.  Alternatively they may wish to ask the RD or employ specialist tax advisor's. It should go without saying that some taxpayers may try to suggest that some of their income is not assessable when really they don’t know for sure, or, they know that it is and say it that it isn’t, a sort of, chancing your arm and hoping you wont get found out. In that situation, the RD will not look favourably on such people and penalties are likely.

 

33. There are several sources of detailed tax information and these web sites are linked below:

https://www.rd.go.th/english/6045.html

https://sherrings.com/personal-income-tax-in-thailand.html

https://www.mazars.co.th/Home/Insights/Doing-Business-in-Thailand/Payroll/Personal-Income-Tax

 

*** END ***

 

 

To bring more clarity about personal tax filing requirement in Thailand:
- There is no "failure to file" personal tax penalty.
- Fines arise only if tax is owed and/or "if someone intentionally provides false information, presents false evidence, or commits fraud to evade or attempt to evade taxes".

 

So, if you correctly assess with no intention of fraud and it's clear for you that you don't owe any tax, there can't be any penalty (if ever audited) for not filing.

 

There should be no fine for non-intentional mistakes, but only on the amount of tax due.

 

Good readings:

 

https://www.thailandlawonline.com/revenue-code/tax-law-revenue-code-general-provisions

 

https://www.thailand.go.th/issue-focus-detail/007_057