Thai tax tangle: Expats warned of new rules on overseas income

[henryford1958]

1 hour ago, The Cyclist said:

 

There is no Reference to DTA's on the RD website, because the RD website covers Thai Domestic Tax Policy.

 

Foreigners who are Thai Tax Residents fall under Thai Domestic Tax Policy.

 

DTA's are Bilateral International Agreements, that are outwith Thai Domestic Tax Policy.

 

It is really quite simple. As a Thai Tax Resident ( Over 180 days a year ) you comply with Thai Domestic Tax Policy.

 

By dint of a totally separate Bilateral International Agreement ( DTA ) you may, under Thai Domestic Tax Policy,

 

* Be exempt from paying Tax in Thailand.

 

* Tax Credits may mean you have little or no tax to pay.

 

* Some forms of income will still be subject to taxation in Thailand.

 

A DTA, does not stop a foreigner, who is a Thai Tax Resident, complying with Thai Domestic Tax Policy / Law.

 

 

From recollection, income prior to 31 /12/2023 is exempt taxation ( as long as you have paperwork to prove it ).

 

 

Enforcement

 

So how does one get these exemptions or tax credits. Do you have to file a tax return and pay maybe a large amount of thai tax and then argue with the TRD for a refund ?

[The Cyclist]

16 minutes ago, henryford1958 said:

 

So how does one get these exemptions or tax credits. Do you have to file a tax return and pay maybe a large amount of thai tax and then argue with the TRD for a refund ?

 

Best to do nothing Henry,  and ignore it all. 

 

Head in the sand Policy, is always the best Policy.

[Yumthai]

31 minutes ago, The Cyclist said:

Head in the sand Policy, is always the best Policy.

It definitely is in Thailand.

[motdaeng]

1 hour ago, Yumthai said:

1 hour ago, The Cyclist said:

Head in the sand Policy, is always the best Policy.

It definitely is in Thailand.

 

till it isn't ... 

[JackGats]

On 4/9/2025 at 12:52 PM, Dogmatix said:

 

It would be interesting to see reports of people who have filed PND90s for foreign income remitted to Thailand last year.  It seems the only way to do this and claim DTA benefits if by filing in person at an RD office, assuming they know how to do, which seems doubtful in most locations.

I filed PND 91 for dividends. When I visited TRD in order to get the excess dividend tax refunded, I was asked about my remittances. I hadn't mentioned my remittances in my filing as I had assumed they were tax-exempt as per LTR visa. TRD ignored LTR and went on to tax my remittance. I paid nothing as the tax on my remittance and the refund I was entitled to canceled out. I didn't claim any DTA benefits (I wouldn't even know which DTA, if any, applies in my case).

 

By the way, does somebody know whether you can claim a refund of overpaid dividends if you are not a tax resident of Thailand, ie if you staid less than 180 days?

[oldcpu]

2 hours ago, JackGats said:

I filed PND 91 for dividends. When I visited TRD in order to get the excess dividend tax refunded, I was asked about my remittances. I hadn't mentioned my remittances in my filing as I had assumed they were tax-exempt as per LTR visa. TRD ignored LTR and went on to tax my remittance. I paid nothing as the tax on my remittance and the refund I was entitled to canceled out. I didn't claim any DTA benefits (I wouldn't even know which DTA, if any, applies in my case).

 

Reads to me that TRD may have made a mistake, depending on which LTR you have.

 

2 hours ago, JackGats said:

 

By the way, does somebody know whether you can claim a refund of overpaid dividends if you are not a tax resident of Thailand, ie if you staid less than 180 days?

 

I suspect you can if you can prove over paid. But I don't know for certain. 

[JackGats]

5 hours ago, oldcpu said:

 

Reads to me that TRD may have made a mistake, depending on which LTR you have.

 

 

 

Wealthy Pensioner's. TRD showed no willingness to consider the LTR exemption (Royal Decree). In my eFiling I had uploaded the Royal Decree in Thai, the TRD-instruction in Thai regarding said Royal Decree, and a screenshot of "no tax on foreign assets" from the LTR website. TRD staff printed out these 3 uploaded documents because I saw the print-outs with my own eyes in the paper file when I visited the TRD office.

[Yumthai]

22 minutes ago, JackGats said:

Wealthy Pensioner's. TRD showed no willingness to consider the LTR exemption (Royal Decree). In my eFiling I had uploaded the Royal Decree in Thai, the TRD-instruction in Thai regarding said Royal Decree, and a screenshot of "no tax on foreign assets" from the LTR website. TRD staff printed out these 3 uploaded documents because I saw the print-outs with my own eyes in the paper file when I visited the TRD office.

Your case is unfortunate but not surprising. You asked TRD for a tax refund. They are not happy. They make you pay regardless of the rules/law. They know you are not going to challenge their decision before the Court. And even if you do and fairly win at your own costs, these people have literally nothing to lose.

 

Moral of the story: Better stay away from TRD unless you are individually summoned to.