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

[oldcpu]

19 minutes ago, The Cyclist said:

DTA's do not mention " Assessable Income " The reason for that is simple.

 

" Assessable Income " is a term specific to Thai Domestic Tax Policy / Law. A DTA is an International Agreement, totally separate from Thai Domestic Tax Law / Policy.

 

I also understand what has been happening for the past 15 years  and how many would come to that view. What happened in the past ( Where nobody cared less ) is not an indication of how things will continue in the future.

 

The 2 must be seen as seperate entities.

 

* An International agreement

 

* Thai Domestic Tax Policy / Law, which now applies to anyone who spends 180 days or more in Thailand in a tax year.

 

 

Agree in part.  DTAs do not state Assessable income. That terminology, as you note , are specific to the Thai domestic policy.

 

However there are clear cases in Thai tax law where income noted as exempt income, is also noted as exempt from the income tax calculation.  If that exempt income is not to be included in the Thai tax calculation, that also means it does not go on the income tax form (where the calculation is done) , and that hence by deduction means it is not considered assessable income for a Thai tax calculation.

 

So as I stated, that goes back to the noted Royal Decree.  The Royal Decree very clearly notes some DTAs make some foreign income exempt from Thailand tax, ... so - the question then is:  Does that also mean exempt from the Thailand tax calculation like other exempt income listed under Thailand domestic tax law?

 

I think that is THE key question , and as I stated, the view of some is per that Royal Decree which references DTAs (in general) and per some DTAs, mean that some specific income is not to be considered assessable income in Thailand. 

 

Examples I have in mind are for any DTA that will clearly state a certain type of income is only to be taxed in the country which is NOT Thailand.  Such income is not taxable in Thailand, it is exempt per Thailand Royal Decree, and per related (but not identical) examples under Thai tax law, that suggests exempt income is not to be included in the Thai tax calculation.

 

Clearly every foreigner needs to make their own judgement call here dependent on their own financial situation, and dependent on the precise source of their income.

.

[NoDisplayName]

On 5/18/2025 at 12:04 PM, 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?

 

Yes, you can!  You can also file late for additional refunds.

 

We were trapped in China during the covids, returned August 2022.

2021 = 0 days, 2022 = 150 days.

 

Last year, I filed 2023 late (200 baht fee), also filed 2021 and 2022 late (no late fees).

 

Dividend and bank interest withholding all refunded.

[NoDisplayName]

4 hours ago, JackGats said:

TRD painstaikingly checked my bank account savings book to see if every dividend paid matched the amount credited to my account.

 

Lemme guess................Jomtien?

 

I recall previous posts of enthusiastic taxpayers being met by a sign requiring bank books and statements.  Pretty sure that was Jomtien.

[NoDisplayName]

37 minutes ago, oldcpu said:

 

Yes ... but as likely you note Royal Decree No. 18 B.E. 2505 (1962) which notes per specifics in some Double Tax Agreements (DTA), some types of foreign income for some countries can be tax exempt in Thailand. 

 

The view of many is that means exempt from the Thailand tax calculation, and hence is not to be considered assessable income.  Obviously this depends on the wording of he DTA.

 

 

 

No feeding!

 

The scent of fresh assessables will bring out He-who-must-not-have-filed!

[oldcpu]

1 minute ago, NoDisplayName said:

 

No feeding!

 

The scent of fresh assessables will bring out He-who-must-not-have-filed!

 

lol. 

 

At the risk of feeding, I note when the 2024 tax forms finally did come out, there was no obvious place (that I could find) for listing tax exempt income (as deductions) such as those exempt from DTAs or exempt from the LTR-WP visa.   I have a fuzzy recollection some were very patiently waiting to see such to prove their point.

 

But speaking of points - you do make a very good one re "no feeding".

 

It is thou -  a 2 way feeding (or no-feeding) street.

.

[The Cyclist]

14 minutes ago, oldcpu said:

Agree in part.  DTAs do not state Assessable income. That terminology, as you note , are specific to the Thai domestic policy.

 

And Thai Domestic Policy / Law applies to all foreigners that stay more than 180 days in a tax year.

 

That you have " Exempt income / only taxable in XX Country " by dint of a DTA / Specific Visa / other is separate from Domestic Tax Policy Law.

 

The RD will work on the legalities of what is written in the tax code, what is written in DtA's / Visas / others is secondary. If, I repeat if, they come knocking at your door.

[JackGats]

3 hours ago, NoDisplayName said:

 

Lemme guess................Jomtien?

 

I recall previous posts of enthusiastic taxpayers being met by a sign requiring bank books and statements.  Pretty sure that was Jomtien.

Yes it was

[TheAppletons]

4 hours ago, oldcpu said:

Agree in part.  DTAs do not state Assessable income. That terminology, as you note , are specific to the Thai domestic policy.

 

  Why do you even respond to the Tax Armageddon Goofball©?

[oldcpu]

4 hours ago, The Cyclist said:

 

And Thai Domestic Policy / Law applies to all foreigners that stay more than 180 days in a tax year.

 

That you have " Exempt income / only taxable in XX Country " by dint of a DTA / Specific Visa / other is separate from Domestic Tax Policy Law.

 

Yes, and the law refers to 'assessable' income that is earned in Thailand and 'assessable' income that is remitted to Thailand. 

 

Assessable.  OK? 

 

As noted, foreign remitted income can be tax exempt per Thai Royal Decree 18 (which refers to DTAs which in many cases can note foreign income that is tax exempt in Thailand).  Further being tax exempt can mean not to be included in the Thai tax calculation (consistent with Thai tax law), and hence in effect remitted foreign income that is not assessable.

 

The Royal Decree I pointed out is very relevant here. But strangely enough, you forgot about that, since you failed to list such.  I wonder why?

 

4 hours ago, The Cyclist said:

 

The RD will work on the legalities of what is written in the tax code, what is written in DtA's / Visas / others is secondary. If, I repeat if, they come knocking at your door.

 

If they come knocking at my door?  Do NOT hold your breath waiting.

 

Since they denied me a tax-ID when I applied, ... maybe they will change their mind and provide me one now?   Don't hold your breath waiting for that either.

 

We have been through this detail before ...  I did not earn any income in Thailand and I did not remit any money to Thailand and I have an LTR-WP visa.  Further the money I would remit to Thailand (but did not remit) is exempt Thai income tax according to both the Thai-Canada DTA, and the Thai-German DTA.  I remitted a LOT of money to Thailand when I was a non-tax resident (in Thailand for less than 180-days).

 

Ahh ... but you say "if they come knocking".  ??  Guess what?  Don't hold your breath on that.

 

Having typed the above, likely within the next few years I will remit some of my foreign money which is Thai tax exempt  to Thailand per DTAs (and per the LTR-WP). Having typed that, if the laws stay the same as they are today, I will not be filing a Thai tax return (unless I start earning too much Thailand bank interest or other Thai income). To file such a return would be a waste of both the Thai RD time and a waste of my time.

 

Now i am not avoiding tax.  I do pay tax to a country outside of Thailand, where the DTAs with Thailand are relevant.

 

Unlike yourself ??? I suspect you will find some Thai tax authorities DO pay attention to the content of relevant Royal Decrees that provide exemption to taxation for some foreign remitted income.  Which as I note possibly exempts such from the Thai tax calculation (consistent with other tax exemption cases noted in Thai tax law), which by deduction indicates such exempt foreign income that is NOT to be treated as assessable income, and hence not treated in assessing if a Thai tax return is required. ( .. unfortunately some is not all - more on that further down ... )

 

Which point of the above do you not agree with?  My own view is possibly the area where one needs to focus (and maybe where your disagreement exists) in my logic above, is whether legally tax exempt remitted foreign income is also exempt from the tax calculation? That is an assumption where verification is IMHO ultimate useful to obtain.

 

ALSO IMPORTANT :   and I mentioned  this MANY times in the past. There is NO PLACE in the Thai tax forms to list any such income as a deduction, even thou it is tax exempt.  Before some where saying... just wait ... just wait ... it will be in the 2024 Thai tax return form.  Guess what.  The 2024 tax return is out.  And guess what?  It was not in such. Why ?  Maybe 2025 tax form?  Maybe 2026 tax form?  Don't hold your breath waiting there either.  

 

I think it should be clear now, based on the deliberate RD omissions in the 2024 TAX RETURNS (and omissions in previous year) , and based on the Royal Decrees (in particular RD.18 which notes some DTAs provide exemption from tax), that there can be foreign remitted income earned in the current year that is not to be considered assessble income to Thailand and NOT to be included in the tax return.

 

Frankly, if one ignores such, files a tax return, incorrectly lists their exempt income as assessable, one will find no proper place in the tax forms, and could end up inappropriately paying tax.  Why?  Because not all Thai RD know the details of RD.18 and RD.743,  and details of many various DTAs. I suspect most branch RDs know none of such.

 

So one is then inappropriately taxed , and then one is into appeal territory.  Good luck and don't hold your breath hoping to succeed in an appeal.

. 

 

[oldcpu]

4 minutes ago, TheAppletons said:

 

  Why do you even respond to the Tax Armageddon Goofball©?

 

He is IMHO spreading disinformation by denying that some remitted foreign income is not to be considered assessable income.  If one's remitted foreign income is not tax assessable, it may mean for some there may be no need to file a Thai tax return and (if one still has to file due to some Thai income)  there may be no need to list such non-assessable foreign income on a Thai tax return.

 

If many listen to him, I fear we will read of more people, whose remitted foreign income is LEGALLY not to be considered assessable income in Thailand, still file a Thai tax returns when they should not. Why is that bad?  Because they may be inappropriately taxed because the various Thai RD branches are not up to speed on Royal Decrees nor on DTAs.  And those who inappropriately filed a tax return  will have a difficult time in the appeal process. 

 

It is important for expats to look at their own financial situation, their income source, Thai law (including some specific Royal Decrees and some RD ministerial directives) and make their own best judgement call whether they need to file an tax return and whether any remitted foreign income they may have is to be considered assessable for Thai taxation purposes.

[Equatorial]

7 hours ago, oldcpu said:

It is important for expats to look at their own financial situation, their income source, Thai law (including some specific Royal Decrees and some RD ministerial directives) and make their own best judgement call whether they need to file an tax return and whether any remitted foreign income they may have is to be considered assessable for Thai taxation purposes.

 

Add their country-specific DTA to the reading list. 

[Equatorial]

7 hours ago, oldcpu said:

It is important for expats to [...] make their own best judgement call whether they need to file an tax return and whether any remitted foreign income they may have is to be considered assessable for Thai taxation purposes.

 

It would be nice to have an accountant who is specific-country-knowledgeable. Basic situations are probably fairly easy to master for an accountant, or even for a person who is good with numbers and has the time and interest to figure it out. By basic situations I mean a mix of social security, state and private pensions, 401(k) distributions, capital gains, dividends.

 

Personally, I'd be happy to pay someone that I could trust to get it right, rather than to spend untold hours reading Thai rules and regulations, and possibly - actually, likely - still get it wrong. 

[JimGant]

On 5/19/2025 at 10:12 PM, NoDisplayName said:

Aside from that, do you see any errors in my understanding of the old/new/proposed rules for taxation of remitted assessable income?

Quote

Foreign income (not exempt by DTA) earned after 2024 remitted in subsequent years is assessable.

Did you mean "2023?" Which has year 2024 not protected by Por 162, or by the new proposed rule, whose protection begins with 2025 income.....

[JimGant]

22 hours ago, The Cyclist said:

A DTA does not state that XX income is considered " Non Assessable Income " under Thai Tax Law. They normally state only taxable in XX Country.

Model OECD treaty language has some general terminology which can be misleading, if not defined. For example, the tech explanation of the US-Thai treaty has the following explanation for Article 6, Rents of Immovable Objects:

Quote

The first paragraph of Article 6 states the general rule that income of a resident of a
Contracting State derived from real property situated in the other Contracting State may be taxed
in the Contracting State in which the property is situated. [my emphasis]

This Article does not grant an exclusive taxing right to the situs State; the situs State is
merely given the primary right to tax.

 

For tech explanation of Article 20, Private Pensions and IRAs:

Quote

....pensions and other similar remuneration paid to a resident of a Contracting State in consideration of past employment shall be taxable *only* in that State. [my emphasis]

So, income ONLY taxable in home country definitely means it is non assessable for Thai tax purposes. Now, in the rental example, there is no ONLY stated -- so both the US and Thailand can tax this income: thus assessable income for Thai tax purposes. BUT, "may be taxed" by the US, gives the US primary taxation authority, and Thailand only secondary authority. Meaning: US keeps all the collected taxes, and Thailand has to absorb a credit for these US taxes. So, yes, assessable income for Thai tax purposes -- but heavily discounted by being second banana in a "both can tax" situation.

[The Cyclist]

27 minutes ago, JimGant said:

So, income ONLY taxable in home country definitely means it is non assessable for Thai tax purposes.

 

 

29 minutes ago, JimGant said:

pensions and other similar

 

You can interpret whatever, in which ever manner you wish.

 

No-one, especially not me, is arguing against certain incomes only being taxable in home Country. This is a fact.

 

My contention, yet again, is that foreigners, who are Thai tax residents comply with the Revenue code.

 

Section 40 TRD

 

Quote

Assessable income is income of the following categories including any amount of tax paid by the payer of income or by any other person on behalf of a taxpayer.

1. Income derived from employment, whether in the form of salary, wage, per diem, bonus, bounty, gratuity, pension, house rent allowance,

 

Black and white according to Thai Tax Law. Pensions are assessable income.

 

By dint of an International Agreement some forms are pensions are not taxable in Thailand as they are only taxable in Home Countries.

 

Just as some Pensions will not be subject to Thai tax, depending on tax already paid in Home Country.

[JimGant]

42 minutes ago, The Cyclist said:

Black and white according to Thai Tax Law. Pensions are assessable income.

Unless exempted by tax treaty. Treaties override domestic tax law, when push comes to shove.

 

Now, domestic law *can* override treaty language. But the result is usually a betterment of the purpose of the treaty.

 

Quote

How serious of a problem are treaty overrides? This chapter argues that the seriousness of the issue has been exaggerated. In practice, most countries, including the US (which was clearly the target of the OECD Report), rarely override treaties, and when they do, in most cases the override can be justified as consistent with the underlying purposes of the relevant treaty. Moreover, treaty overrides can sometimes be an important tool in combating tax treaty abuse. Thus, I believe that if used correctly, treaty overrides can be a helpful feature of the international tax regime, albeit one that should be used sparingly and with caution.

https://repository.law.umich.edu/book_chapters/330/

 

An interesting example is Thailand's purported position that, if you pay income taxes to your home country, Thailand will give you a credit against the Thai taxes on same income -- if such income is deemed assessable by DTA. Now, most treaties say that private pensions may ONLY be taxed by Thailand. Meaning, Thailand has primary taxation authority, and thus gets to keep all the collected taxes. But, Thailand is saying: We'll change the treaty with our domestic override to make Thailand the secondary taxation authority, and thus absorb a tax credit for the taxes paid to the home country.

 

Why they would want to do this, resulting in lost taxes -- is beyond me. But, it in no way jeopardizes the policy of 'no double taxation.' So, such an override has no apparent consequence, except to the decreased amount of taxes collected by Thailand.

 

Another example is: domestic tax code being overriden to accommodate treaty language. The US tax code says no tax credit for foreign taxes on US income (only foreign income). But, US income remitted to Thailand, and taxed by Thailand, is protected by treaty from double taxation, in many cases, by the US absorbing a tax credit for these Thai taxes. Thus, a US tax filer needs to file a Form 8833 when he wants to override the US Tax Code, and accommodate treaty language for the avoidance of double taxation.

 

[The Cyclist]

2 minutes ago, JimGant said:

Unless exempted by tax treaty. Treaties override domestic tax law, when push comes to shove.

 

Why do you feel the need to go round the houses on this ?
 

The Revenue Code ( Thai Tax Law ) is quite clear what assessable income is, the Revenue code applies to Foreigners that are thai tax resident.

 

The procedure is to declare your assessable income, then produce whatever you are using to exempt you from paying tax.

 

Whether that is a DTA, some fancy Visa or whatever.

 

Treaties do not stop you from complying with domestic Law, they will have an impact on how that domestic Law is applied.

 

Ie, I am a Thai tax resident, I have X amount of Income, you cannot tax it due to XX treaty or YY visa.

 

Assessable income is laid out in the Revenue Code.

 

Non Taxable / Exempt taxation / other is a different kettle of fish

[NoDisplayName]

2 hours ago, JimGant said:

Did you mean "2023?" Which has year 2024 not protected by Por 162, or by the new proposed rule, whose protection begins with 2025 income.....

 

No, this is the proposed rule which would (if passed) take effect in 2026, for the 2025 tax return..........so income earned after 2024.  It would not be retroactive to income earned prior to 2024 or during 2024, which should be covered by 161/162.  Assume there would then be rolling 2-year windows to allow tax-free remittance to follow, until the next change.

 

Proposed rule:  Foreign income (not exempt by DTA) earned prior to 2024 remains not assessable.  Foreign income (not exempt by DTA) earned after 2024 remitted in the same or following year is not assessable.  Foreign income (not exempt by DTA) earned after 2024 remitted in subsequent years is assessable.

[Magictoad]

On 4/5/2025 at 1:20 PM, giddyup said:

It seems like Australians are the only ones liable to pay tax on their aged pensions. Is this correct?

British too. But this whole thread is so littered with TLAs that it becomes impossible to read.

[JimGant]

23 minutes ago, The Cyclist said:

The Revenue Code ( Thai Tax Law ) is quite clear what assessable income is, the Revenue code applies to Foreigners that are thai tax resident.

The Revenue Code hasn't the foggiest what 61 DTAs define as income subject to Thai tax, thus assessable, or not assessable.

Never mind.

[The Cyclist]

13 minutes ago, JimGant said:

The Revenue Code hasn't the foggiest what 61 DTAs define as income subject to Thai tax, thus assessable, or not assessable.

Never mind.

 

And that is where the misconceptions come from.

 

DTA's do not define what is assessable or not assessable income under Thai Domestic Tax Law.

 

The Thai Revenue Code is Thai Domestic Tax Law. It defines what assessable income is, and neither does It doesn't need to know what 61 DTA's are.

 

The people who are Thai Tax Residents, who fall under the Revenue Code needs to know what their particular DTA is.

 

Never mind indeed.

[JohnnyBD]

1 hour ago, JimGant said:

The Revenue Code hasn't the foggiest what 61 DTAs define as income subject to Thai tax, thus assessable, or not assessable.

Never mind.

Just so I'm clear on things.

Aren't we supposed to self-determine whether monies we remit are assessable or not? And, if we remit only non-assessable monies such as; US Social Security or pre-2024 monies, then we should not need to file a tax return or pay taxes on those monies. Is that correct?

 

Also, if one is a LTR-WP visa holder, then all monies remitted are supposed to be tax exempt as per Royal Decree, so one should not need to file a tax return or pay tax on any monies remitted. Is that correct?

 

It appears some people are saying one should file a tax return and report all monies remitted, even if those monies are non-assessable, not taxable as per DTA, or exempted by Royal Decree.

[anrcaccount]

59 minutes ago, JohnnyBD said:

Just so I'm clear on things.

Aren't we supposed to self-determine whether monies we remit are assessable or not? And, if we remit only non-assessable monies such as; US Social Security or pre-2024 monies, then we should not need to file a tax return or pay taxes on those monies. Is that correct?

 

Correct 

 

59 minutes ago, JohnnyBD said:

 

Also, if one is a LTR-WP visa holder, then all monies remitted are supposed to be tax exempt as per Royal Decree, so one should not need to file a tax return or pay tax on any monies remitted. Is that correct?

 

Correct 

 

59 minutes ago, JohnnyBD said:

 

It appears some people are saying one should file a tax return and report all monies remitted, even if those monies are non-assessable, not taxable as per DTA, or exempted by Royal Decree.

 

These people are completely misinformed.

 

The TRD has no interest in receiving tax returns declaring non assessable/exempt foreign income.

 

To explain further- If the TRD did want this - they would have been requiring it for many years already, as exempt income ( one example being US SSC)  is commonly remitted same year earned. 

 

 

 

 

 

 

[oldcpu]

3 hours ago, The Cyclist said:

 

And that is where the misconceptions come from.

 

DTA's do not define what is assessable or not assessable income under Thai Domestic Tax Law.

 

Not directly.  Indirectly they quite likely do contribute to the definition of assessable income in some cases.  You need to follow Thai Royal Decree-18, the appropriate DTAs,  and also Thai tax law. OK?

 

What DTAs do provide is an agreement on which foreign income is exempt. An agreement Thailand signed up to.  And as I noted Royal Decree 18 confirms the use of the terminology exempt from taxation for some income sources noted in DTAs.  Then if one looks at the Thai tax law, one can find different examples, where Thai tax law notes some incomes that are exempt from tax are not to be included in the tax calculation.

 

So if a remitted foreign income is not to be included in a tax calculation, that implies it is NOT to be used in calculating if one meets the legal threshold for filing a Thailand tax return, and further it should not be included in one's Thailand tax return (where the calculations are done).

 

so again - that begs the question, ... is foreign remitted income, referenced in a DTA signed and agreed by Thailand, where DTA notes that Thailand has  no taxation rights on such income, is it still to be included in a Thai tax calculation?

 

For me, that is the crux of the question.

 

So trying to move forward ...   - one could look at the Thai tax returns. 

 

Surely if a remitted foreign income, that is exempt from Thai taxation, it should be included in the Thai tax return, there MUST  be a place to lists such as an income and a deduction. Right?   There MUST be as it is exempt taxation.  Makes sense! Right?

 

Well - one can list it as an income. But THERE IS NO PLACE TO LIST AS A DEDUCTION. 

 

Why?  Why? 

 

Does that not suggest the Thai RD consider any foreign remitted income that is exempt (per the Thai Royal Decree and appropriate DTAs) are not to be considered assessable income, and are not hence to be used in the Thai tax calculation.

 

Surely if Thailand wanted this tax exempt foreign remitted income listed, and then deducted, they would have a place to deduct it in the Thai tax form.  Thailand does NOT. 

 

There is no place for such a deduction.  Let me repeat that as I believe that point was missed. There is no place to list such as a deduction.

 

WHY?  Likely, IMHO  because such tax exempt foreign income, per the Thai Royal Decree-18 and the appropriate DTAs, is NOT to included in the Thai tax calculation - which means the income is not to be considered assessable income.

 

Ergo - no law is being broken.  Rather the Thai law is being followed as the tax exempt remitted foreign income, per Royal Decree, per DTAs, and per the Thai tax forms, is not assessable income.

 

 

3 hours ago, The Cyclist said:

 

The Thai Revenue Code is Thai Domestic Tax Law. It defines what assessable income is, and neither does It doesn't need to know what 61 DTA's are.

 

Sorry - but the Thai Royal Decree also forms part of Thai law. There is more here.  ALL of Thai law needs to be considered.   And in essence the DTAs (via the Royal Decree-18) do contribute to the definition of assessable income above and beyond just the specific assessable definitions in the Thai tax law. 

 

You seem to want to ignore Royal Decrees.

 

3 hours ago, The Cyclist said:

The people who are Thai Tax Residents, who fall under the Revenue Code needs to know what their particular DTA is.

 

Absolutely !!  On that we are in full agreement.

 

[The Cyclist]

1 minute ago, oldcpu said:

What DTAs do provide is an agreement on which foreign income is exempt

 

Thank you. And this is the important part.

 

Exempt from tax

 

Not exempt from complying with Thai Tax Law if you are a foreigner who is a Thai Tax Resident.

 

The Revenue Code is Thai Tax Law - Agreed ?
 

Royal Degrees / DTA's / Some Visa's - Will provide exemptions to the Thai Tax Law, applicable to some people.

 

They do not exempt anyone from complying with Thai Tax Law.

[Sheryl]

8 minutes ago, The Cyclist said:

 

Thank you. And this is the important part.

 

Exempt from tax

 

Not exempt from complying with Thai Tax Law if you are a foreigner who is a Thai Tax Resident.

 

The Revenue Code is Thai Tax Law - Agreed ?
 

Royal Degrees / DTA's / Some Visa's - Will provide exemptions to the Thai Tax Law, applicable to some people.

 

They do not exempt anyone from complying with Thai Tax Law.

Thai tax law does not require you to file a retrun if you have less than 60k assessable income.

 

Thai tax law and forms do not provide any means for declaring and then exempting non-assessable income.

[oldcpu]

13 minutes ago, The Cyclist said:

 

Thank you. And this is the important part.

 

Exempt from tax

 

Not exempt from complying with Thai Tax Law if you are a foreigner who is a Thai Tax Resident.

 

Of course not.  But again - the crux of the matter ... Being tax exempt per Royal Decree 18 (which forms part of Thai law), the question is,  .... is remitted foreign income in the DTA noted as tax exempt, also tax exempt from the Thai tax calculation.

 

13 minutes ago, The Cyclist said:

 

The Revenue Code is Thai Tax Law - Agreed ?

 

Yes - and Royal Decrees form part of Thai law when issued and can add to Thai tax law.  Agreed?  or do you disregard Royal Decrees?

 

 

13 minutes ago, The Cyclist said:

Royal Degrees / DTA's / Some Visa's - Will provide exemptions to the Thai Tax Law, applicable to some people.

 

They do not exempt anyone from complying with Thai Tax Law.

 

Only YOU  are saying that.  Once again , I am noting also complying with Royal-Decree-18 (re: relevant DTA tax exemption), and per other examples in the Thai law where some exempt income is not to be included in the Thai tax calculation, and per Thai tax return for year 2024, where there is NO LOCATION to list as exempt the 'DTA exempt taxation remitted income' ... ALL legally, per Thai tax law, point to that such DTA tax exempt income is not to be considered assessable income.

 

Clear enough now?  Agreed?  All compliant with Thai tax law as further amplified by Royal Decree-18 and the relevant DTAs for selected (not all) remitted foreign income that is exempt Thai tax.

 

What part of that do you have trouble with?  You do not seem to accept it.

[The Cyclist]

16 minutes ago, oldcpu said:

Only YOU  are saying that.

 

Really ?

 

19 minutes ago, Sheryl said:

Thai tax law does not require you to file a retrun if you have less than 60k assessable income.

 

Agreed with the above ?
 

TRC Section 40 Assessable income

 

Quote

1. Income derived from employment, whether in the form of salary, wage, per diem, bonus, bounty, gratuity, pension, house rent allowance, monetary value of rent-free residence provided by an employer, payment of debt liability of an employee made by an employer, or any money, property or benefit derived from employment.

 

I'm only dealing pensions here.

 

A Pension over 60k / 120k / 220k a year is assessable income according to Section 40 ( 1 ) of the Thai Revenue Code. And as a Thai Tax Resident I should file a tax return.

 

Agreed ?

 

So I file Tax Return as required by Law and then claim a Tax Exemption by providing the evidence that it is a Government Pension, and is only taxable in the UK according to the UK - Thai DTA.
 

If I have a non Government pension, I also file a tax return, provide evidence of tax already paid in the UK, and will be issued with a ax credit that will be offset against any Thai Tax liability.

 

The same process will apply to all the sources of income as listed here

 

https://library.siam-legal.com/thai-law/revenue-code-assessable-income-and-income-tax-sections-40-64/

[anrcaccount]

 

8 minutes ago, The Cyclist said:

TRC Section 40 Assessable income

 

Quote

1. Income derived from employment, whether in the form of salary, wage, per diem, bonus, bounty, gratuity, pension, house rent allowance, monetary value of rent-free residence provided by an employer, payment of debt liability of an employee made by an employer, or any money, property or benefit derived from employment.

 

I'm only dealing pensions here.

 

A Pension over 60k / 120k / 220k a year is assessable income according to Section 40 ( 1 ) of the Thai Revenue Code. And as a Thai Tax Resident I should file a tax return.

 

Agreed ?

 

So I file Tax Return as required by Law and then claim a Tax Exemption by providing the evidence that it is a Government Pension, and is only taxable in the UK according to the UK - Thai DTA.

 

No, you're completely incorrect.

 

A UK Government Pension, as with US Social security,  is non-assessable / exempt and is not required to be listed/declared at all in a Thai tax return. 

 

If it was, the TRD would have been requiring this for many years, and they never have. The POR internal directives released in 2023 are unrelated to this. 

 

 

 

 

[JohnnyBD]

21 minutes ago, The Cyclist said:

So I file Tax Return as required by Law and then claim a Tax Exemption by providing the evidence that it is a Government Pension, and is only taxable in the UK according to the UK - Thai DTA.

Just curious.

How would you claim a Tax Exemption from the TRD after reporting a Gov't pension on a tax return when there's no place on the tax return to claim an exemption for that income? Would you also report your pre-2024 remittances or other non-assessable income on your tax return? If so, where & how would you claim an exemption for that income?

 

Maybe it would be better not to report a Gov't pension or pre-2024 income or any income that is non-assessable on a tax return, that way you won't have to argue with them about whether it's taxable or not.

 

By the way, which tax firm is advising you? Or, are you winging it yourself?