Introduction to Personal Income Tax in Thailand

[KhunHeineken]

3 hours ago, Liquorice said:

You're also missing the point that if you remit funds held prior to 1st Jan 2024, those funds are exempt of tax and therefore no requirement to file a tax return or obtain a TIN. Other than your word, you'd have nothing from the TRD to show Immigration.

Do you really think it will play out that way, either in 2025, or in the future?  Do you remember where you are? 

[KhunHeineken]

19 hours ago, JohnnyBD said:

It can be very difficult to prove a negative. No, I didn't remit any monies. Prove it. How? Go to every bank in the country to get a statement that you don't have an account with them. No, I didn't make any ATM withdrawals using a foreign bank debit or credi card. Prove it. How? That's unworkable. Luckily, I do not need to go to IM for another 5 years with my new LTR visa.

The Thai government knows all the bank account of foreigners.

 

One would have to submit bank statements to the TRD.  Calculations and deductions will be applied.  A bill may or may not be presented.  

 

Some members have already posted of their TRD experience, and that's pretty much the way it went.  

 

Do you really think it's going to be that easy to say, "I don't remit assessable income" and it all just disappears for you?   

[10000Baht]

2 minutes ago, KhunHeineken said:

Do you really think it's going to be that easy to say, "I don't remit assessable income" and it all just disappears for you?   

And what are you doing (like in my case) when your responsible Local Revenue Office told you:

Your to Thailand remitted money from your State Pension is in relation to the DTA non assessable income!

You don't need a TIN and you don't get a TIN!

Bye bye, have a nice day!

[KhunHeineken]

19 hours ago, MikeN said:

Because of the number of exemptions, that's why. In the case of Australians ...got a military pension? Non assessable income, no need to file. Civil servant? ditto. Police pension? ...ditto 

There are 61 countries with Double Taxation Agreements, most of them different. You think IOs are going to understand the varying details about who will need to file a tax return or not?

You missed the point, completely. 

 

Ok, let's say an Aussie expat in Thailand is on a military pension.  It's a government service pension, thus covered by a DTA.  The pension is paid into his Aussie bank account, and he transfers it to his Thai bank account.  Pretty standard for many expats. 

 

Now, the Thai bank just sees the "cash" transfers.  The Thai bank doesn't know it's from a military pension, do they?  The Thai bank just reports to the government the flow of funds through our Aussie vet's account.  Let say our Aussie vet goes over the tax free threshold in Thailand.  Not difficult to do..

 

This is where it gets interesting.  Our Aussie vet knows his pension is covered under a DTA, so, using the self assessment method, does nothing.  However, this still leave the Thai government with the question, what is the source of this Thai tax resident's funds?  

 

Can you see how they MAY use immigration laws to send him off to a TRD Office for them to "go through him" and then issue a certificate of clearance so he can get his extension?  

 

Is the above soooooooo left field that it's impossible?   

 

Also, the Aussie old age pension is not covered by the DTA.  Do you have any advice for the thousands of Aussie aged pensioners? 

[Jingthing]

11 minutes ago, KhunHeineken said:

You missed the point, completely. 

 

Ok, let's say an Aussie expat in Thailand is on a military pension.  It's a government service pension, thus covered by a DTA.  The pension is paid into his Aussie bank account, and he transfers it to his Thai bank account.  Pretty standard for many expats. 

 

Now, the Thai bank just sees the "cash" transfers.  The Thai bank doesn't know it's from a military pension, do they?  The Thai bank just reports to the government the flow of funds through our Aussie vet's account.  Let say our Aussie vet goes over the tax free threshold in Thailand.  Not difficult to do..

 

This is where it gets interesting.  Our Aussie vet knows his pension is covered under a DTA, so, using the self assessment method, does nothing.  However, this still leave the Thai government with the question, what is the source of this Thai tax resident's funds?  

 

Can you see how they MAY use immigration laws to send him off to a TRD Office for them to "go through him" and then issue a certificate of clearance so he can get his extension?  

 

Is the above soooooooo left field that it's impossible?   

 

Also, the Aussie old age pension is not covered by the DTA.  Do you have any advice for the thousands of Aussie aged pensioners? 

Just speculation.

If such a thing happens, then we'll discuss it,

There is no reason to bother with such things now.

JUST KEEP RECORDS.

 

Next 

...

[KhunHeineken]

20 hours ago, scottiejohn said:

More scaremongering unsubstantiated cr@p posing as information/facts!!

Do you have any content to post? 

[JohnnyBD]

1 hour ago, KhunHeineken said:

Do you really think it's going to be that easy to say, "I don't remit assessable income" and it all just disappears for you?   

Yes, it's that easy. It all magically disappeared when I received my LTR-WP visa. BOI informed me in writing that all my foreign income is tax exempt and I do not need to file a tax return. TRD & IM are two of the gov't agencies that had to sign off on my LTR visa. No more worries. Good luck to you.

[KhunHeineken]

2 hours ago, 10000Baht said:

And what are you doing (like in my case) when your responsible Local Revenue Office told you:

Your to Thailand remitted money from your State Pension is in relation to the DTA non assessable income!

You don't need a TIN and you don't get a TIN!

Bye bye, have a nice day!

That's the problem, it's the standard information from Somchai because he has no idea of the gravity of the situation for foreigners. 

 

It's out of Somchai's square box, so typical Thai way of dealing with the situation, say "Can not" or "Come back tomorrow" or "Need one more photocopy" etc etc.  They will say anything to hide their lack of knowledge and / or incompetence, and let another staff member deal with it at another time. 

 

What do you think will happen to the people who should file, go to a TRD Office and told "No need to file" and leave happy, but the Thai banks report their remittances to the Thai government?   

[KhunHeineken]

2 hours ago, Jingthing said:

Just speculation

More  of a prediction, really.  Is there anything wrong with that? 

 

2 hours ago, Jingthing said:

If such a thing happens, then we'll discuss it,

They are discussing casinos in Thailand in another thread.  Casinos haven't "happened" yet.  

 

2 hours ago, Jingthing said:

There is no reason to bother with such things now.

What's the bother?  It's just some discussion on an internet forum.  

 

2 hours ago, Jingthing said:

JUST KEEP RECORDS.

Yes, and have a Plan B, Plan C, and Plan D.   

[10000Baht]

12 hours ago, KhunHeineken said:

That's the problem, it's the standard information from Somchai

 

First of all I would like to tell you that what you wrote here is disrespectful to Thai people. Only my opinion!

 

12 hours ago, KhunHeineken said:

They will say anything to hide their lack of knowledge and / or incompetence, and let another staff member deal with it at another time. 

 

Not in my case, because I really have no assessable income. My income is exclusively from a state pension. I know that and the tax authorities in my area revenue office know that too. In a 15 minute personal talk in his office the lawyer there also showed me the relevant legal text in the DTA, which I already knew. So in my case it is not a lack of knowledge about their tax rules. I think it's more the lack of guidelines for my specific case. I am not happy with: "Keep records and wait and see"!

My attempt to get his name and something in writing was answered by saying that I should ask to the area revenue office in writing. We did this in Thai language a few days later. After 3 months and several inquiries about the status, I received a written reply from the regional revenue office. Unfortunately, this did not help me either, because on a whole page only my personal details were repeated and it was confirmed that especially my income is exempt from tax in Thailand.  My main question was, if I can get a TIN and have to file a tax return even though I have no assessable income. I didn't get an written answer to that question, but my area revenue office refused to give me a TIN because I have no assessable income.

After I got this letter from the regional revenue office in August 2024, I wrote an email (attached my correspondence with the regional revenue office) to the Revenue Department Bangkok, to get an answer to my main question. No answer. To date I wrote 4 emails at regular intervals, but have not received a single reply!

[JimGant]

29 minutes ago, 10000Baht said:

Not in my case, because I really have no assessable income. My income is exclusively from a state pension

And, as you say, you're well aware that your knowledge of the DTA makes your self-assessment ironclad. Why not leave it at that?

 

36 minutes ago, 10000Baht said:

I am not happy with: "Keep records and wait and see"!

Why not? Since your self-assessment seems right on, I think a "we'll call you, don't call us" is appropriate.

 

39 minutes ago, 10000Baht said:

and it was confirmed that especially my income is exempt from tax in Thailand.  My main question was, if I can get a TIN and have to file a tax return even though I have no assessable income.

What numbers, exactly, would you put on a tax return -- since they have no interest in non assessable income and, as a result, have no place to include such on a tax return.

 

41 minutes ago, 10000Baht said:

 I didn't get an written answer to that question, but my area revenue office refused to give me a TIN because I have no assessable income.

Might that be your first clue that non assessable income isn't wanted on a tax return?

 

 

45 minutes ago, 10000Baht said:

To date I wrote 4 emails at regular intervals, but have not received a single reply!

I don't doubt it. They've wasted enough time on you already.

[alanrchase]

48 minutes ago, 10000Baht said:

 

First of all I would like to tell you that what you wrote here is disrespectful to Thai people. Only my opinion!

 

 

Not in my case, because I really have no assessable income. My income is exclusively from a state pension. I know that and the tax authorities in my area revenue office know that too. In a 15 minute personal talk in his office the lawyer there also showed me the relevant legal text in the DTA, which I already knew. So in my case it is not a lack of knowledge about their tax rules. I think it's more the lack of guidelines for my specific case. I am not happy with: "Keep records and wait and see"!

My attempt to get his name and something in writing was answered by saying that I should ask to the area revenue office in writing. We did this in Thai language a few days later. After 3 months and several inquiries about the status, I received a written reply from the regional revenue office. Unfortunately, this did not help me either, because on a whole page only my personal details were repeated and it was confirmed that especially my income is exempt from tax in Thailand.  My main question was, if I can get a TIN and have to file a tax return even though I have no assessable income. I didn't get an written answer to that question, but my area revenue office refused to give me a TIN because I have no assessable income.

After I got this letter from the regional revenue office in August 2024, I wrote an email (attached my correspondence with the regional revenue office) to the Revenue Department Bangkok, to get an answer to my main question. No answer. To date I wrote 4 emails at regular intervals, but have not received a single reply!

Do you have a bank account in Thailand? Do you get interest paid and withholding tax taken on that account? If so you are paying tax in Thailand on that assesable income and they should issue you a TIN. That was the reason I gave my local revenue department a couple of years ago.

 

[10000Baht]

6 minutes ago, alanrchase said:

Do you have a bank account in Thailand?

Yes, more than 1

7 minutes ago, alanrchase said:

Do you get interest paid and withholding tax taken on that account?

Yes

7 minutes ago, alanrchase said:

If so you are paying tax in Thailand on that assesable income and they should issue you a TIN

Yes I know, I think they would do.

[10000Baht]

39 minutes ago, JimGant said:

And, as you say, you're well aware that your knowledge of the DTA makes your self-assessment ironclad. Why not leave it at that?

 

I will, if I will get no answer (what I expect) until 31st March or respectively 9th April

 

39 minutes ago, JimGant said:

What numbers, exactly, would you put on a tax return -- since they have no interest in non assessable income and, as a result, have no place to include such on a tax return.

 

You are right, but this would be only a question of the tax refund form. But I also know they will not change only because of foreigners!

 

39 minutes ago, JimGant said:

Why not? Since your self-assessment seems right on, I think a "we'll call you, don't call us" is appropriate.

 

You are right again, as long as nobody asks in the future about my income, why I did not file yearly tax refunds and have to bring evidences for the past years!

 

 

 

[Captain Flack]

A number of troll posts have been removed.
 

@JimGant Discuss the topic and not other posters or accept a time out is coming if you continue with unnecessary personal attacks.