Thai Tax Laws for Expats: the Practical Implications versus the Realities

[SoCal1990]

There has been a lot of confusion and speculation regarding the recent changes to income tax laws and filing requirements in Thailand. However, in practice, the actual impact of these changes is likely to be much less burdensome than many expect. It’s possible that the authorities won’t begin actively enforcing tax laws on foreigners for at least a few years, and even then, it would likely be only if those foreigners are living in Thailand as full-time residents and fail to file tax returns altogether. For the first few years, it’s likely that nothing will happen, as the authorities will probably give it some time to see how well people are complying and whether or not they need to start enforcing any aspects of the tax laws or not on foreign residents who aren’t working.

 

The most likely scenario is this: if foreigners don’t get their tax filings in order after a few years, they may find themselves unable to renew their long-stay visas until they do. But even this is speculative. There’s no guarantee that the immigration and revenue departments will link their systems in such a way that one triggers the other.

 

While the immigration and revenue departments theoretically have access to each other’s systems, the idea that they will actively use this access to block visa renewals is still highly questionable.

 

As long as you file a tax return each year, you should be fine. By doing so, you demonstrate your intention to comply with the law, which is all they really expect. It’s doubtful they have the resources to start auditing individuals or scrutinizing bank accounts to track overseas transfers. File your return on time each year, and you’re unlikely to face any issues.

 

Even if someone were audited, it seems highly unlikely that the authorities would investigate overseas credit or debit card spending in Thailand, this is in regards to foreigners who aren’t transferring money into the country and are simply making digital payments for everything in Thailand. Those foreigners could refuse to hand over overseas banking documents, and there would be no way for the authorities to force them to do so. For local bank accounts, the Thai Revenue Department could request statements from the banks, but they have no access to overseas banking or credit card records.

 

Realistically, they’d likely never even bother trying to obtain overseas bank statements. So in my view, the whole debate about spending in Thailand using mainly an overseas debit card, and having to pay personal income tax on that money in Thailand is moot. Legally, yes, there are rules, but in practice, it’s straightforward: file a tax return, show that you’re playing by the rules, and you should be fine. If you’re bringing in a small or reasonable sum each year, you’re unlikely to raise any red flags regarding unpaid taxes, money laundering, or anything else. The government has limited resources and much bigger fish to fry when it comes to enforcement.

 

One crucial point that many seem to be overlooking is that for money to be taxable in Thailand, it must have been earned either in 2024 or sometime after that year. So, even if you transferred ฿10 million into Thailand in 2024, if you can provide an overseas bank statement from 2023 showing a balance of ฿10 million, that money wouldn’t technically be taxable anyway because it was part of your savings earned prior to 2024.

[CharlieH]

FINANCE - MOVED

[jumbo]

Expats that have worked here and/or filed before cannot escape, expats staying here on income are running the risk that Thai revenue department gets 'smart' and links-up with immigration ( i know stretching it a little bit, hehe)
But as usual they invoke an existing (old) law but do not have the manpower to follow up as with all laws here so physical checks are something for the not so near future..

 

[bogozy]

45 minutes ago, jumbo said:

Expats that have worked here and/or filed before cannot escape, expats staying here on income are running the risk that Thai revenue department gets 'smart' and links-up with immigration ( i know stretching it a little bit, hehe)
But as usual they invoke an existing (old) law but do not have the manpower to follow up as with all laws here so physical checks are something for the not so near future..

 

No imagine the lack of manpower! Very easy, You go to immigration office, they ask your tax return file. So simple, no necessary any New clerks.

[Guderian]

It's interesting to learn that Thailand has two separate tax codes, one for its own citizens and a different one aimed only at foreign tax residents. Odd that I've never been able to find a copy of the foreign one. It must be the case, though, otherwise how can you explain the draconian measures people say the TRD will enact against farangs who don't file a tax return, while never bothering the millions of their own citizens who haven't bothered getting a TIN or offering to pay tax? My Thai builder is a prime example, he earns a lot of money and is in his late-50's, but decided a long time ago that the benefits of joining the Thai tax and social security system were far less than the tax he would have to pay, so he has never filed a tax return in his life. And the TRD hasn't sent its boot boys out to rough him up yet, whereas they'll soon be knocking down the door of any dirty foreigner who hasn't filed his paperwork.

[Presnock]

14 minutes ago, Guderian said:

It's interesting to learn that Thailand has two separate tax codes, one for its own citizens and a different one aimed only at foreign tax residents. Odd that I've never been able to find a copy of the foreign one. It must be the case, though, otherwise how can you explain the draconian measures people say the TRD will enact against farangs who don't file a tax return, while never bothering the millions of their own citizens who haven't bothered getting a TIN or offering to pay tax? My Thai builder is a prime example, he earns a lot of money and is in his late-50's, but decided a long time ago that the benefits of joining the Thai tax and social security system were far less than the tax he would have to pay, so he has never filed a tax return in his life. And the TRD hasn't sent its boot boys out to rough him up yet, whereas they'll soon be knocking down the door of any dirty foreigner who hasn't filed his paperwork.

One reason is that locals with foreign bank accounts never worried that the over seas banks would advise the TRD of the Thai individuals' bank accounts.  Now with the joining of Thailand with all the rest of the OECD and CRS FACTA exchange of banking information, the TRD may learn about citizens that have those foreign bank accounts.

[JoeRan]

Great, simple info and advice from the OP. So much misinformation and fear mongering going on about this subject. 
Just relax and see how things play out. Remember, TIT. 

If you are a simple person living here on a pension or investment income from another country, and you pay taxes in that said country, enjoy your time here.
If you are earning income in Thailand, legally or illegally, the future may become clearer for you.

[khunjeff]

20 hours ago, SoCal1990 said:

Legally, yes, there are rules, but in practice, it’s straightforward: file a tax return, show that you’re playing by the rules, and you should be fine.

 

A very large part of the discussion and angst about this issue has been precisely the question of who actually has to file a tax return, what information would be included on it, and how to account for income that is not taxable in Thailand due to DTAs, LTR status, etc. - so I'm afraid it's not nearly as straightforward as you say.

[JustinCredible]

1 hour ago, bogozy said:

No imagine the lack of manpower! Very easy, You go to immigration office, they ask your tax return file. So simple, no necessary any New clerks.

 

I filed my Return on Monday. I was told specifically to keep the papers "safe" because it was quite probable that Immigration would ask for them at some in the future.

[Raindancer]

2 minutes ago, JustinCredible said:

 

I filed my Return on Monday. I was told specifically to keep the papers "safe" because it was quite probable that Immigration would ask for them at some in the future.

More scaremongering about immigration requiring these tax documents.  Chonburi Superintendent has said not necessary or planned for the future.

 

Yesterday I asked the Chiang Mai superintendent the same question.   His reply was the same as  Chonburi Superintendent. 

[bondjames007]

22 hours ago, SoCal1990 said:

There has been a lot of confusion and speculation regarding the recent changes to income tax laws and filing requirements in Thailand. However, in practice, the actual impact of these changes is likely to be much less burdensome than many expect. It’s possible that the authorities won’t begin actively enforcing tax laws on foreigners for at least a few years, and even then, it would likely be only if those foreigners are living in Thailand as full-time residents and fail to file tax returns altogether. For the first few years, it’s likely that nothing will happen, as the authorities will probably give it some time to see how well people are complying and whether or not they need to start enforcing any aspects of the tax laws or not on foreign residents who aren’t working.

 

The most likely scenario is this: if foreigners don’t get their tax filings in order after a few years, they may find themselves unable to renew their long-stay visas until they do. But even this is speculative. There’s no guarantee that the immigration and revenue departments will link their systems in such a way that one triggers the other.

 

While the immigration and revenue departments theoretically have access to each other’s systems, the idea that they will actively use this access to block visa renewals is still highly questionable.

 

As long as you file a tax return each year, you should be fine. By doing so, you demonstrate your intention to comply with the law, which is all they really expect. It’s doubtful they have the resources to start auditing individuals or scrutinizing bank accounts to track overseas transfers. File your return on time each year, and you’re unlikely to face any issues.

 

Even if someone were audited, it seems highly unlikely that the authorities would investigate overseas credit or debit card spending in Thailand, this is in regards to foreigners who aren’t transferring money into the country and are simply making digital payments for everything in Thailand. Those foreigners could refuse to hand over overseas banking documents, and there would be no way for the authorities to force them to do so. For local bank accounts, the Thai Revenue Department could request statements from the banks, but they have no access to overseas banking or credit card records.

 

Realistically, they’d likely never even bother trying to obtain overseas bank statements. So in my view, the whole debate about spending in Thailand using mainly an overseas debit card, and having to pay personal income tax on that money in Thailand is moot. Legally, yes, there are rules, but in practice, it’s straightforward: file a tax return, show that you’re playing by the rules, and you should be fine. If you’re bringing in a small or reasonable sum each year, you’re unlikely to raise any red flags regarding unpaid taxes, money laundering, or anything else. The government has limited resources and much bigger fish to fry when it comes to enforcement.

 

One crucial point that many seem to be overlooking is that for money to be taxable in Thailand, it must have been earned either in 2024 or sometime after that year. So, even if you transferred ฿10 million into Thailand in 2024, if you can provide an overseas bank statement from 2023 showing a balance of ฿10 million, that money wouldn’t technically be taxable anyway because it was part of your savings earned prior to 2024.

I Agree

[Raindancer]

22 hours ago, SoCal1990 said:

There has been a lot of confusion and speculation regarding the recent changes to income tax laws and filing requirements in Thailand. However, in practice, the actual impact of these changes is likely to be much less burdensome than many expect. It’s possible that the authorities won’t begin actively enforcing tax laws on foreigners for at least a few years, and even then, it would likely be only if those foreigners are living in Thailand as full-time residents and fail to file tax returns altogether. For the first few years, it’s likely that nothing will happen, as the authorities will probably give it some time to see how well people are complying and whether or not they need to start enforcing any aspects of the tax laws or not on foreign residents who aren’t working.

 

The most likely scenario is this: if foreigners don’t get their tax filings in order after a few years, they may find themselves unable to renew their long-stay visas until they do. But even this is speculative. There’s no guarantee that the immigration and revenue departments will link their systems in such a way that one triggers the other.

 

While the immigration and revenue departments theoretically have access to each other’s systems, the idea that they will actively use this access to block visa renewals is still highly questionable.

 

As long as you file a tax return each year, you should be fine. By doing so, you demonstrate your intention to comply with the law, which is all they really expect. It’s doubtful they have the resources to start auditing individuals or scrutinizing bank accounts to track overseas transfers. File your return on time each year, and you’re unlikely to face any issues.

 

Even if someone were audited, it seems highly unlikely that the authorities would investigate overseas credit or debit card spending in Thailand, this is in regards to foreigners who aren’t transferring money into the country and are simply making digital payments for everything in Thailand. Those foreigners could refuse to hand over overseas banking documents, and there would be no way for the authorities to force them to do so. For local bank accounts, the Thai Revenue Department could request statements from the banks, but they have no access to overseas banking or credit card records.

 

Realistically, they’d likely never even bother trying to obtain overseas bank statements. So in my view, the whole debate about spending in Thailand using mainly an overseas debit card, and having to pay personal income tax on that money in Thailand is moot. Legally, yes, there are rules, but in practice, it’s straightforward: file a tax return, show that you’re playing by the rules, and you should be fine. If you’re bringing in a small or reasonable sum each year, you’re unlikely to raise any red flags regarding unpaid taxes, money laundering, or anything else. The government has limited resources and much bigger fish to fry when it comes to enforcement.

 

One crucial point that many seem to be overlooking is that for money to be taxable in Thailand, it must have been earned either in 2024 or sometime after that year. So, even if you transferred ฿10 million into Thailand in 2024, if you can provide an overseas bank statement from 2023 showing a balance of ฿10 million, that money wouldn’t technically be taxable anyway because it was part of your savings earned prior to 2024.

Excellent analysis. 

[motdaeng]

1 hour ago, Raindancer said:

More scaremongering about immigration requiring these tax documents.  Chonburi Superintendent has said not necessary or planned for the future.

 

Yesterday I asked the Chiang Mai superintendent the same question.   His reply was the same as  Chonburi Superintendent. 

 

are this two superintendent in charge for any changes for thailand's immigration regulations? if yes, please ask them to clarify the 24 h report ...

 

just keep in mind, this is thailand, the country of flip flops ... next week every thing could look different already ...

[SoCal1990]

As I discussed, they likely won’t bother checking card payments in Thailand made using overseas debit or credit cards. Too much work and too many obstacles for them to pursue it with ease.
 

The only exception might be if someone had no income in Thailand, no changes in their local bank balance, and no transfers in from an overseas bank during a calendar year, yet managed to live here 365 days a year. In that case, authorities might question how you’re funding your lifestyle in Thailand and they could become suspicious of illegal activities. So that wouldn't be good either. 

 

That said, if you’re a single retiree, you’re allowed to transfer in up to ฿210,000 per year tax-free, even without recognition of a double taxation treaty or proof of taxes paid overseas. A sensible approach would be to transfer in at least that amount annually to avoid raising any red flags about how you sustain yourself in Thailand, rather than transferring in nothing at all and raising possible suspicion. 

 

On the other hand, if you’ve already had somewhere around ฿5-฿10 million sitting in a Thai bank account since 2023, and you aren’t making any new bank transfers in, they’re still unlikely to question you either.

[Moonlover]

On 1/22/2025 at 4:10 PM, SoCal1990 said:

There has been a lot of confusion and speculation regarding the recent changes to income tax laws and filing requirements in Thailand. However, in practice, the actual impact of these changes is likely to be much less burdensome than many expect. It’s possible that the authorities won’t begin actively enforcing tax laws on foreigners for at least a few years, and even then, it would likely be only if those foreigners are living in Thailand as full-time residents and fail to file tax returns altogether. For the first few years, it’s likely that nothing will happen, as the authorities will probably give it some time to see how well people are complying and whether or not they need to start enforcing any aspects of the tax laws or not on foreign residents who aren’t working.

 

The most likely scenario is this: if foreigners don’t get their tax filings in order after a few years, they may find themselves unable to renew their long-stay visas until they do. But even this is speculative. There’s no guarantee that the immigration and revenue departments will link their systems in such a way that one triggers the other.

 

While the immigration and revenue departments theoretically have access to each other’s systems, the idea that they will actively use this access to block visa renewals is still highly questionable.

 

As long as you file a tax return each year, you should be fine. By doing so, you demonstrate your intention to comply with the law, which is all they really expect. It’s doubtful they have the resources to start auditing individuals or scrutinizing bank accounts to track overseas transfers. File your return on time each year, and you’re unlikely to face any issues.

 

Even if someone were audited, it seems highly unlikely that the authorities would investigate overseas credit or debit card spending in Thailand, this is in regards to foreigners who aren’t transferring money into the country and are simply making digital payments for everything in Thailand. Those foreigners could refuse to hand over overseas banking documents, and there would be no way for the authorities to force them to do so. For local bank accounts, the Thai Revenue Department could request statements from the banks, but they have no access to overseas banking or credit card records.

 

Realistically, they’d likely never even bother trying to obtain overseas bank statements. So in my view, the whole debate about spending in Thailand using mainly an overseas debit card, and having to pay personal income tax on that money in Thailand is moot. Legally, yes, there are rules, but in practice, it’s straightforward: file a tax return, show that you’re playing by the rules, and you should be fine. If you’re bringing in a small or reasonable sum each year, you’re unlikely to raise any red flags regarding unpaid taxes, money laundering, or anything else. The government has limited resources and much bigger fish to fry when it comes to enforcement.

 

One crucial point that many seem to be overlooking is that for money to be taxable in Thailand, it must have been earned either in 2024 or sometime after that year. So, even if you transferred ฿10 million into Thailand in 2024, if you can provide an overseas bank statement from 2023 showing a balance of ฿10 million, that money wouldn’t technically be taxable anyway because it was part of your savings earned prior to 2024.

Exactly what qualifies you to post this @SoCal1990?

 

Where did you get your information from?

 

 

[Scouse123]

Another if, buts and maybe thread.

[happydays]

6 hours ago, jumbo said:

Expats that have worked here and/or filed before cannot escape, expats staying here on income are running the risk that Thai revenue department gets 'smart' and links-up with immigration ( i know stretching it a little bit, hehe)
But as usual they invoke an existing (old) law but do not have the manpower to follow up as with all laws here so physical checks are something for the not so near future..

 

There already exists a document called a Tax Clearance Certificate which foreigners who are liable for tax are required to submit at the airport when they leave Thailand. This provides evidence that there are no outstanding tax liabilities. Immigration could ask for this as an additional supporting document when applying for visa extensions. Not saying they will.

 

https://www.rd.go.th/english/23518.html

[Jingthing]

3 hours ago, Raindancer said:

Excellent analysis. 

No it isn't.

There are many cases where there is no requirement to file.

He said you must file every regardless.

WRONG.

Also there is no indication whatsoever that immigration will get involved in this.

[turgid]

I'll repeat what happened to me when i extended my annual visa in November. The officer reviewing my papers went through my bank statement and highlighted the balance and all incoming transactions.   Never really looked at anything other than the balance before. 

I have bank accounts the UK and  two investment accounts offshore in Europe  they've all asked for TINs in December as has Kbank in Thailand with a threat of being debanked if I dont comply.

All have given me an extension to get a TIN  but i doubt it is as open ended as the original poster suggests.  

 

[KhunLA]

5 hours ago, JustinCredible said:

I filed my Return on Monday. I was told specifically to keep the papers "safe" because it was quite probable that Immigration would ask for them at some in the future.

 

5 hours ago, Raindancer said:

More scaremongering about immigration requiring these tax documents.  Chonburi Superintendent has said not necessary or planned for the future.

 

Yesterday I asked the Chiang Mai superintendent the same question.   His reply was the same as  Chonburi Superintendent. 

 

Which person that you don't know, do you want to believe ?  

 

In my case, it's irrelevant, as my income is exempt for taxation.   But will there be a penalty for not filing.  Or, will I need to get a tax receipt, before visa extension approved, which will cost me ~2500 baht anyway.  1900 for 30 extension, 500 for new bank paperwork, maybe.  Along with, another 200 kms drive, since Imm Office is 100 kms away.

 

Myself, I'll probably pop over the the local RD, and ask myself.  With my phone on, recording, and if they state, don't bother, then I won't, but have a record.  Or simply file, depend what mood I'm in.

 

I'll probably file, since there, and I like doing things legally when in a foreign country, most times, especially if it might cost me money later, if I don't play nice.

 

6 hours ago, JoeRan said:

Great, simple info and advice from the OP. So much misinformation and fear mongering going on about this subject. 
Just relax and see how things play out. Remember, TIT. 

If you are a simple person living here on a pension or investment income from another country, and you pay taxes in that said country, enjoy your time here.
If you are earning income in Thailand, legally or illegally, the future may become clearer for you.

 

The op hasn't provided any info, and simple repeated all the useless info, we've already read.

 

It really is too easy for Imm to simply ask for your tax filing record / receipt. 

 

No Have ... come back when you do.  Same as they do now with your income info to extend.   No extra staff, no extra work,, actually less, (now FO till you have)  just a new extra form for you to copy, and sign.

 

And before you leave ... Here's your 2000 baht fine, just like when you miss your 90 day pulse check 

[ChumpChange]

32 minutes ago, KhunLA said:

 

 

Which person that you don't know, do you want to believe ?  

 

In my case, it's irrelevant, as my income is exempt for taxation.   But will there be a penalty for not filing.  Or, will I need to get a tax receipt, before visa extension approved, which will cost me ~2500 baht anyway.  1900 for 30 extension, 500 for new bank paperwork, maybe.  Along with, another 200 kms drive, since Imm Office is 100 kms away.

 

Myself, I'll probably pop over the the local RD, and ask myself.  With my phone on, recording, and if they state, don't bother, then I won't, but have a record.  Or simply file, depend what mood I'm in.

 

I'll probably file, since there, and I like doing things legally when in a foreign country, most times, especially if it might cost me money later, if I don't play nice.

 

 

The op hasn't provided any info, and simple repeated all the useless info, we've already read.

 

It really is too easy for Imm to simply ask for your tax filing record / receipt. 

 

No Have ... come back when you do.  Same as they do now with your income info to extend.   No extra staff, no extra work,, actually less, (now FO till you have)  just a new extra form for you to copy, and sign.

 

And before you leave ... Here's your 2000 baht fine, just like when you miss your 90 day pulse check 

And I did it my way....

[KhunHeineken]

3 hours ago, Scouse123 said:

Another if, buts and maybe thread.

Yes, but there are a couple of certainties.

 

1)  Only stay in Thailand 179 days and Thailand's tax policy is not applicable to you.

 

2)  File, declare, pay or no pay some tax, and you are done with it.  Just like paying any other bill. 

 

Chose one of the above and move on with your life, and don't forget, one of the above means no problem at extension time, which is bound to be a method used for compliance, either this year, or in the future. 

[KhunLA]

2 minutes ago, ChumpChange said:

And I did it my way....

Don't ya love it 

 

At least 10 different threads on taxes / RD, and all have no information, except you need to file by March 2025, but all have plenty of different advice.  Including, simply blowing off the requirement to file, that may or may not be actually required, that may or may not be a hassle or come with a penalty if you don't.

 

One of the originals has all the info 'available' for you to find and figure out your tax burden.  Thank you @CharlieH for that, I think, if not, THANKS to the one I forgot who it was, and you know who you are ... THANKS.

 

It always does amaze me the questions, and advice, to & from strangers, that people ask for or give, when all is 'usually' available online, if available .... IF YOU GOOGLE.

 

Answered in less that a minute or so, or you can sort through the 5-10 pages of the threads on AN, and still not have a clue.

 

Or, in this case, you could just pop into your local office ... and ASK 

[KhunHeineken]

47 minutes ago, KhunLA said:

It really is too easy for Imm to simply ask for your tax filing record / receipt. 

 

No Have ... come back when you do.  Same as they do now with your income info to extend.   No extra staff, no extra work,, actually less, (now FO till you have)  just a new extra form for you to copy, and sign.

 

And before you leave ... Here's your 2000 baht fine, just like when you miss your 90 day pulse check

I agree 100%.  I've been saying it since Day 1. 

 

It's that obvious, and that easy to implement, the people asking "why would they" should be asking "why wouldn't they?"  

[Antifreeze]

" As long as you file a tax return each year, you should be fine. By doing so, you demonstrate your intention to comply with the law, which is all they really expect." 

 

Well I went to my tax office yesterday to get a TIN since I have received money from a foreign source and they would not issue à TIN. They said my income was too small. 

 

So I told this to my lawyer and he replied that all should file à tax form irrespect  of their income.. 

 

Not sure what to do next. 

 

 

[advancebooking]

8 hours ago, Guderian said:

It's interesting to learn that Thailand has two separate tax codes, one for its own citizens and a different one aimed only at foreign tax residents. Odd that I've never been able to find a copy of the foreign one. It must be the case, though, otherwise how can you explain the draconian measures people say the TRD will enact against farangs who don't file a tax return, while never bothering the millions of their own citizens who haven't bothered getting a TIN or offering to pay tax? My Thai builder is a prime example, he earns a lot of money and is in his late-50's, but decided a long time ago that the benefits of joining the Thai tax and social security system were far less than the tax he would have to pay, so he has never filed a tax return in his life. And the TRD hasn't sent its boot boys out to rough him up yet, whereas they'll soon be knocking down the door of any dirty foreigner who hasn't filed his paperwork.

we know a few highly paid thai people who pay little to no tax. 

[Yumthai]

1 hour ago, KhunHeineken said:

It's that obvious, and that easy to implement, the people asking "why would they" should be asking "why wouldn't they?"

Because, unlike some people may think, history keeps repeating itself in Thailand.

[RSD1]

3 hours ago, happydays said:

There already exists a document called a Tax Clearance Certificate which foreigners who are liable for tax are required to submit at the airport when they leave Thailand. This provides evidence that there are no outstanding tax liabilities. Immigration could ask for this as an additional supporting document when applying for visa extensions. Not saying they will.

 

https://www.rd.go.th/english/23518.html

Or they could simply ask for a copy of the complete tax filing, or in cases where someone isn’t required to file, a tax clearance certificate might suffice as an alternative.

 

However, it’s also entirely possible that the Immigration Department may never require anything at all on this, as personal income taxation doesn’t fall under their purview or jurisdiction.

 

Plus, requiring a copy of everyone’s tax filings would only create millions of additional documents every year that they don’t really need, and would still have to find a way to store away. Thus, it seems inefficient and less unlikely to be implemented on a large scale.

[RSD1]

1 hour ago, Antifreeze said:

Well I went to my tax office yesterday to get a TIN since I have received money from a foreign source and they would not issue à TIN. They said my income was too small. 

Was that money that you received from a foreign source less than a total of an equivalent of ฿150,000 for the entire year?
 

If so, then I believe you're not obliged to file a personal income tax return for the year, in which case you don't need a TIN either. 

[RSD1]

1 hour ago, KhunHeineken said:

Yes, but there are a couple of certainties.

 

1)  Only stay in Thailand 179 days and Thailand's tax policy is not applicable to you.

 

2)  File, declare, pay or no pay some tax, and you are done with it.  Just like paying any other bill. 

 

Chose one of the above and move on with your life, and don't forget, one of the above means no problem at extension time, which is bound to be a method used for compliance, either this year, or in the future. 

Perfect!