Revenue Department boss calls on tax residents in Thailand to file 2024 returns by March 31

[Mutt Daeng]

On 1/4/2025 at 8:55 PM, NoDisplayName said:

We just filed our taxes online, using the Thai forms.  Took just under half an hour, as taking notes. 

 

All my remittances were prior 2024 savings, so not declared.  Listing only Thai sourced interest and dividends, and requesting a refund of tax withheld.

 

Logged in with pink ID number, selected file form 90.

 

Page one opened pre-filled with my identifying information.  I clicked on "2567 married" from the drop-down menu.  Spouse's info loaded, and we selected "no salary."

 

Page two scroll down to the interest/dividends section.  Entered total interest earned, total tax withheld and bank's payer ID number.  Then entered total dividends, total tax withheld and brokerage's payer ID number.  No need to enter bank name or address.

 

Page three showed 60K for self and 60K for wife.  Did not bother with other allowances (wife's social insurance contribution and health insurance premiums) as not needed.

 

Page four is a summary of entered information and calculated totals.  This was all correct, so we checked the box "I want a refund."

 

Page five is the final version of the return.  Click the button to submit.

 

Page six is confirmation page, can print copy of return and TRD receipt.

 

Same as last year, there was no request to upload a bank statement or dividend receipts.  Assume TRD has access to current year databases.  Expect a refund letter in a couple weeks that I can take to Krung Thai to deposit.  My local Bangkok Bank can/will not link my accounts to my pink ID, so no PromptPay available for me.

 

In summary, "Super easy, barely an inconvenience!"

Very useful post thanks @NoDisplayName

 

I've just tried to create a RD online account, so I could have a peek at the e-filing system and see what it looks like using Chrome's built in translate-to-english tool (as I cannot read Thai). I got to the final screen and was required to tick a box to confirm all my data was correct and that I understood the agreement to submit the return via the electronic system and that I agreed to comply and be bound by the agreement to submit the return via electronic system in all respects. When I saw that, I cancelled the application because I don't want to commit to electronic filing at this point in time. 

 

[Jingthing]

6 minutes ago, The Cyclist said:

 

Which is the information that I got last year from the small Revenue Dept Office.

 

This morning I went to bank for annual printout. Took car for its annual inspection and went into the big Revenue Office, which is next door to the testing station.

 

Different info.

 

Where I was told that I do have to file, even though not taxable due to DTA. Nice girl filled in the PND 91 in pencil for me, where the figures need to go.

 

I'll post a photo when I get home

 

I dont think the PND 91 is an updated version, so I wont actually be doing anything until an updated PND 91makes an appearance.

 

She did tell me to file at the small office, rather than coming back out to the big office.

 

Interesting times indeed.

Oh wow.

That's a big contradiction.

I reckon at this point different offices different information.

What a cluster muck.

If you don't mind could you state your location?

I deliberately didn’t transfer in anything in 24 expecting this kind of ambiguity.

[NoDisplayName]

2 hours ago, jwest10 said:

Yes seen this yesterday 4 or 5th January and there are no forms still and forget on line returns you are not allowed to and just the Thias?

 

I filed 3 returns online 6 months ago, and filed 2024 return online yesterday.  Online forms in Thai only if that's what you meant.

[The Cyclist]

55 minutes ago, Jingthing said:

Oh wow.

That's a big contradiction.

I reckon at this point different offices different information.

What a cluster muck.

If you don't mind could you state your location?

I deliberately didn’t transfer in anything in 24 expecting this kind of ambiguity.

 

Pak Chong. And here is the kicker.

 

I am not convinced that she knew what she was talking about. Despite me going through the DTA and not being taxable in Thailand.

 

She initially started talking about the UK tax already paid and Personal deductions and showing me how these should be put on the form.

 

Perhaps just how they work, but was totally stumped when I asked what difference any of that made when the top line figure is not taxable. Blank look.

 

So I am hoping that the updated PND 91 has a separate section for non - assessable income or the small RD office gives me the same answer as last year.

 

I am now currently in limbo until the new PND's are released into the public domain.

[Jingthing]

3 minutes ago, The Cyclist said:

 

Pak Chong. And here is the kicker.

 

I am not convinced that she knew what she was talking about. Despite me going through the DTA and not being taxable in Thailand.

 

She initially started talking about the UK tax already paid and Personal deductions and showing me how these should be put on the form.

 

Perhaps just how they work, but was totally stumped when I asked what difference any of that made when the top line figure is not taxable. Blank look.

 

So I am hoping that the updated PND 91 has a separate section for non - assessable income or the small RD office gives me the same answer as last year.

 

I am now currently in limbo until the new PND's are released into the public domain.

It probably won't.

If I'm right I would ignore the office and do no TIN no file.

[NoDisplayName]

3 minutes ago, The Cyclist said:

So I am hoping that the updated PND 91 has a separate section for non - assessable income or the small RD office gives me the same answer as last year.

 

I am now currently in limbo until the new PND's are released into the public domain.

 

Will there be new forms issued?  Tax filing season is already upon us.

 

I've already filed, and unless I missed it (quite possible), the online Thai version does not have any blanks for non-assessable income or remittances, and no method to claim DTA benefits.

 

@Mutt Daeng above reports running through the online system using Chrome to translate, and doesn't report anything of the sort.

 

I can't imagine a national tax authority issuing new versions of forms after the filing period has opened and millions of diligent taxpayers have already filed!

[chiang mai]

Perhaps useful to post this here:

 

The Difference Between PND. 90 and PND. 91?

• PND. 90 is the Personal Income Tax Return form for both foreign nationals and Thai citizens who have assessable income under Sections 40(1) to (8) from multiple sources or a single source. Everyone must file this form by March 31 of every year.
• PND. 91 on the other hand, is the Personal Income Tax Return form for both foreign nationals and Thai citizens who have assessable income under Section 40(1) from employment only. Everyone must file this form by March 31 of every year, just like PND. 90

https://lawyer-vwork.com/en/what-are-pnd-90-91-how-important-to-foreigners/

[Jingthing]

23 minutes ago, chiang mai said:

Perhaps useful to post this here:

 

The Difference Between PND. 90 and PND. 91?

• PND. 90 is the Personal Income Tax Return form for both foreign nationals and Thai citizens who have assessable income under Sections 40(1) to (8) from multiple sources or a single source. Everyone must file this form by March 31 of every year.
• PND. 91 on the other hand, is the Personal Income Tax Return form for both foreign nationals and Thai citizens who have assessable income under Section 40(1) from employment only. Everyone must file this form by March 31 of every year, just like PND. 90

https://lawyer-vwork.com/en/what-are-pnd-90-91-how-important-to-foreigners/

Sounds like they only want to know about accessible income so why file if none?

[The Cyclist]

15 minutes ago, chiang mai said:

Perhaps useful to post this here:

 

Bit of a moot point when I have just been told that non- assessable income requires filing.

[TheAppletons]

20 minutes ago, Jingthing said:

Sounds like they only want to know about accessible income so why file if none?

 

  IIRC, TRD written guidance is that you don't need to file unless you have at least 60,000 thb (single) or 120,000 thb (married) in assessable income.  (This is also specified in the tax guide pinned at the top of the sub-forum.)

 

 0 < 60,000.

 

  (Not disputing that the local yokel in Pak Chong told AN memberThe Cyclist something that sounds contradictory.)

[The Cyclist]

31 minutes ago, Jingthing said:

Sounds like they only want to know about accessible income so why file if none?

 

Yes, that was my understanding right up until today

 

And it takes my back to the Op

 

Quote

Changes to tax regulations in 2023 make all income remitted to Thailand by foreign residents in the country for over 180 days last year declarable

 

Which I have previously said makes complete sense to me from a tax avoidance / evasion perspective.

 

1 hour ago, NoDisplayName said:

Will there be new forms issued?  Tax filing season is already upon us.

 

The PND she gave me, appears to be the same one for last year, but I didn't study it in detail.

 

I'm still mided to do nothing and file nothing, I will make a decision when 2024 tax filing forms go on the TRD website. If they do not have a separate secrion for non - assessable income. my original plan goes into play.

 

bank printout / P60 / statement of future payments into an A 4 envelope and filed in a drawer for safekeeping.

[chiang mai]

40 minutes ago, Jingthing said:

Sounds like they only want to know about accessible income so why file if none?

Because dems da rules.....as Appletons says....and as I've been trying to tell everyone for the past six months but people like Jim Gant says that's not sensible!

[topt]

1 hour ago, NoDisplayName said:

I've already filed, and unless I missed it (quite possible), the online Thai version does not have any blanks for non-assessable income or remittances, and no method to claim DTA benefits.

Correct me please if wrong  - So therefore all the numbers you put in will go towards assessable income. After taking of TEDA it will spew out a tax amount no. that you are supposed to pay there and then - if filing in person at an RD office?

 

So as you say no way to cancel out non-assessable income be it savings from pre 2023 end or for example US SS payments exempted by DTA. 

Can somebody who has filed and included US SS payments but in total has filed for more than their TEDA comment on how that was handled?

[chiang mai]

59 minutes ago, topt said:

Correct me please if wrong  - So therefore all the numbers you put in will go towards assessable income. After taking of TEDA it will spew out a tax amount no. that you are supposed to pay there and then - if filing in person at an RD office?

 

So as you say no way to cancel out non-assessable income be it savings from pre 2023 end or for example US SS payments exempted by DTA. 

Can somebody who has filed and included US SS payments but in total has filed for more than their TEDA comment on how that was handled?

TRD has always told me that they don't want to know about exempt income when filing a return. Despite that, I told them anyway so they just ignored it.

[chiang mai]

1 hour ago, Jingthing said:

Sounds like they only want to know about accessible income so why file if none?

If none, there should be no need to file.

[ronnie50]

3 hours ago, jwest10 said:

Ronnie50
Yes indeed a friend of mine did just that and a British Citizen and had to pay 2 years more NI contributions, despite paid more than enough and yes 150% surcharge on using the NHS and in other words totally shafted and what with the frozen State pension issue!!!

I think the maximum amount if having paid into Class 2 or 3 while abroad, and not missing any years, would be around 200 pounds per week, is that right?

[The Cyclist]

39 minutes ago, chiang mai said:

TRD has always told me that they don't want to know about exempt income when filing a return. Despite that, I told them anyway so they just ignored it.

 

Sure. That is what the told me last February, exept only 1 source of income was exempt, Gov Pension, my private pension should ( in theory anyway ) have been taxable.

 

At the small local office.

 

36 minutes ago, chiang mai said:

If none, there should be no need to file.

 

Well, that is what we all ( including me ) believed. Rocks up today ( Only Gov Pension ) and was told otherwise, at the big Office.

 

Here is her pencilled scribbles to help me fill it

 

 

 

You will notice that she has applied 

 

100,000 Baht deduction for a Pension

 

60,000 Baht deduction for me

 

And some mental withholding tax thing, which by that stage I had lost all interest, so it could be anything.

 

Total tax payable 0

[chiang mai]

5 minutes ago, The Cyclist said:

 

Sure. That is what the told me last February, exept only 1 source of income was exempt, Gov Pension, my private pension should ( in theory anyway ) have been taxable.

 

At the small local office.

 

 

Well, that is what we all ( including me ) believed. Rocks up today ( Only Gov Pension ) and was told otherwise, at the big Office.

 

Here is her pencilled scribbles to help me fill it

 

 

 

You will notice that she has applied 

 

100,000 Baht deduction for a Pension

 

60,000 Baht deduction for me

 

And some mental withholding tax thing, which by that stage I had lost all interest, so it could be anything.

 

Total tax payable 0

She/that office doesn't seem to understand that your UK Government Pension is exempt. That's going to be a problem for many of us going forward, unless the new form helps of the level of staff instruction improves.

[The Cyclist]

4 minutes ago, chiang mai said:

She/that office doesn't seem to understand that your UK Government Pension is exempt.

 

See my post above

 

3 hours ago, The Cyclist said:

I am not convinced that she knew what she was talking about. Despite me going through the DTA and not being taxable in Thailand.

 

She initially started talking about the UK tax already paid and Personal deductions and showing me how these should be put on the form.

 

Perhaps just how they work, but was totally stumped when I asked what difference any of that made when the top line figure is not taxable. Blank look.

 

She accepted eventually that it was not taxable due to DTA and that is why there is a 0 figure in the tax payable box.

 

But was insistent that I had still had to file even though it is not taxable.

 

So ' What we know so far ' is still the square root of zilch.

[chiang mai]

8 minutes ago, The Cyclist said:

 

See my post above

 

 

She accepted eventually that it was not taxable due to DTA and that is why there is a 0 figure in the tax payable box.

 

But was insistent that I had still had to file even though it is not taxable.

 

So ' What we know so far ' is still the square root of zilch.

This may be a terminology and presentation issue. Rather than asking them if they want non-assessable income, I asked them to confirm that they didn't want exempt income and they always said they did not. I'm not sure that all TRD staff will understand the term, "non-assessable" but they will understand "exempt". 

[chiang mai]

27 minutes ago, The Cyclist said:

 

Sure. That is what the told me last February, exept only 1 source of income was exempt, Gov Pension, my private pension should ( in theory anyway ) have been taxable.

 

At the small local office.

 

 

Well, that is what we all ( including me ) believed. Rocks up today ( Only Gov Pension ) and was told otherwise, at the big Office.

 

Here is her pencilled scribbles to help me fill it

 

 

 

You will notice that she has applied 

 

100,000 Baht deduction for a Pension

 

60,000 Baht deduction for me

 

And some mental withholding tax thing, which by that stage I had lost all interest, so it could be anything.

 

Total tax payable 0

Can I ask why you didn't show the income as exempted at Q2?

[topt]

28 minutes ago, The Cyclist said:

And some mental withholding tax thing, which by that stage I had lost all interest, so it could be anything.

I am presuming those numbers are based on tax already paid in the UK (did you show her that?), and she has used 43.9 exchange rate from somewhere - or am I completely off base?

[CallumWK]

32 minutes ago, The Cyclist said:

 

Sure. That is what the told me last February, exept only 1 source of income was exempt, Gov Pension, my private pension should ( in theory anyway ) have been taxable.

 

At the small local office.

 

 

Well, that is what we all ( including me ) believed. Rocks up today ( Only Gov Pension ) and was told otherwise, at the big Office.

 

Here is her pencilled scribbles to help me fill it

 

 

 

You will notice that she has applied 

 

100,000 Baht deduction for a Pension

 

60,000 Baht deduction for me

 

And some mental withholding tax thing, which by that stage I had lost all interest, so it could be anything.

 

Total tax payable 0

 

Where you got that English language form. Is it available for download now?

[Sheryl]

5 hours ago, The Cyclist said:

 

Which is the information that I got last year from the small Revenue Dept Office.

 

This morning I went to bank for annual printout. Took car for its annual inspection and went into the big Revenue Office, which is next door to the testing station.

 

Different info.

 

Where I was told that I do have to file, even though not taxable due to DTA. Nice girl filled in the PND 91 in pencil for me, where the figures need to go.

 

I'll post a photo when I get home

 

I dont think the PND 91 is an updated version, so I wont actually be doing anything until an updated PND 91makes an appearance.

 

She did tell me to file at the small office, rather than coming back out to the big office.

 

Interesting times indeed.

I am not clear.

 

Did she say you needed to declare exempt income? If so, how? Or did she disagree that it was exempt?

[Sheryl]

28 minutes ago, chiang mai said:

This may be a terminology and presentation issue. Rather than asking them if they want non-assessable income, I asked them to confirm that they didn't want exempt income and they always said they did not. I'm not sure that all TRD staff will understand the term, "non-assessable" but they will understand "exempt". 

But in many places they will not know about DTAs and thus not know or agree invome is exempt. 

[chiang mai]

5 minutes ago, Sheryl said:

But in many places they will not know about DTAs and thus not know or agree invome is exempt. 

They may not know but in the case of US SSc, we know for a fact that it is exempt. Why even bother to have the debate with staff who aren't familiar with DTA's and instead, present it as defacto.

[The Cyclist]

1 minute ago, Sheryl said:

I am not clear.

 

Neither am I Sheryl, neither am I.

 

2 minutes ago, Sheryl said:

Did she say you needed to declare exempt income? If so, how? Or did she disagree that it was exempt?

 

I will come back to the word ' Exempt ' in a minute, @chiang mai take note.

 

After she had rambled on about tax paid and deductions, and made notes on the paper. I ( At least I think ) I got her to understand this income was not taxable in Thailand due to the UK - Thai DTA. Hence we now have a zero where it says tax to be paid.

 

So as @chiang mai pointed out, it could be a terminology issue, where I used ' Not taxable due to DTA ' rather than using ' Exempt "

 

And she was quite adamant that it needed to be declared, so I am now scratching my head again, previously thinking I had nothing to do.

[JimGant]

2 hours ago, chiang mai said:

3 hours ago, Jingthing said:

Sounds like they only want to know about accessible income so why file if none?

Because dems da rules.....as Appletons says....and as I've been trying to tell everyone for the past six months but people like Jim Gant says that's not sensible!

Let's get our definitions straight. Even you , CM, say no need to file if no assessable income. Only if assessable income exceeds 120k/220k (single/married) do the rules say you need to file. My position has been that, if your TEDA (plus 150k zero bracket) exceeds your assessable income -- and therefore you have NO taxable income, and thus no taxes owed -- go have a beer, don't get a TIN (and become a pawn in their system), and save yourself the hassle of filing a Thai tax return. Unless you remit a huge amount to Thailand - and TRD asks the bankers to report such people -- you don't exist in TRD's sights. Thus, very remote they'll come knocking for an audit. And if they do -- worst case advertised is a 2000 baht fine -- 'cause you're not a tax evader. So, what to do? Go have that beer -- and relax.

[The Cyclist]

37 minutes ago, chiang mai said:

Can I ask why you didn't show the income as exempted at Q2?

 

Look again, Item 2 is filled in, in pencil

[chiang mai]

3 minutes ago, The Cyclist said:

 

Look again, Item 2 is filled in, in pencil

Sorry, yes, my error.

 

OK so the planets are aligned, there is a place to put exempt income so that's where the US SSc goes, presumably.