My Thai Tax Office Tax Filing Experience...

[NoDisplayName]

1 hour ago, Sheryl said:

I have considered this, yes. But concerned it might get flagged (this year especially with the revised rule on remittances) and then referred to the provincial RD to review. 

 

No problems with 3 late filings last July, or this year's filing a few weeks ago.

 

I did get a request for marriage certificate (joint filing), and the bank withholding statement.  Uploaded those yesterday.  I expect a refund letter in a couple weeks.

[samtam]

5 minutes ago, NoDisplayName said:

 

See instructions for PN90, page 39:

 

No. 11 item 13. Withholding tax credit and tax credit for tax paid in accordance with ภ.ง.ด. 93 and
ภ.ง.ด. 94

~~~

Other items may also be used as a tax credit, such as:
1. Income tax that you have paid using ภ.ง.ด. 94 (half year filing).
2. Income tax that you have paid using ภ.ง.ด. 93 (advanced filing).
3. Dividend tax credit (only in the case that you have filled in No. 3 item 5. and item 6. The amount is the same amount in No. 3 item 6.
Please add up all the creditable tax in No. 11 item 15. This amount will then be deducted from your tax payable in No. 11 item 14. You will have to provide documents to the Revenue Department to prove the amount of withholding tax.

 

https://www.rd.go.th/fileadmin/download/english_form/2023/GUIDE_90_66_Complete.pdf

 

I enter my info online, then upload my bank withholding statement, and my dividend receipts showing tax withheld.  Withholding tax is refunded.  (All Thai-sourced for me, of course)

 

4 minutes ago, NoDisplayName said:

No.

PN 93 is half year tax filing, PN 94 additional child allowance.

 

https://www.rd.go.th/english/65308.html

 

Many thanks.

[NoDisplayName]

1 hour ago, OneManShow said:

That could be a future problem for expats as it has been mentioned in the tax guide provided by an AN post. 
I was told the same at a tax office, however the big boss of the office had no clue regarding foreign tax return and how DTA works.

I was advised by the head, file but don't pay any tax since you are from DTA country. 

 

Note that according to the handout produced by Chiang Mai TRD, you may have your salary certificate authenticated by the Thai embassy in Thailand.

[samtam]

53 minutes ago, NoDisplayName said:

 

Three separate years, three separate returns.  You can file all three anytime this year, but after March the 2024 will be late.  Late fee is 200 baht, but is only charged one time.  You can pay by bank transfer from within the online system.

 

 

3 separate PND90s in 2024....1) for 2022 2) for 2023 3) for 2024, this including tax assessable under new interpretation ?

[JimHuaHin]

19 hours ago, Sheryl said:

Thank you for sharing this. However in your case it appears your remittances were assessable, even though no tax due.

 

For people like myself whose remittances are all  non-assessable , most reports from tax offices say not to file.  Which does not jibe with "must file if a tax resident". 

 

Further,  there is no way on the current tax forms to indicate non-assessable income. 

Unfortunately, yet again, we are in a situation where the official policy is do A, but the (local) official's advice is that one does not need to do A.

 

So what do we do?   Take a gamble and follow the (local) official's advice, or follow policy?

 

A British friend in Hua Hin who remitted "a few hundred thousand Baht" (his words) into Thailand in 2024, went to the local revenue office last week - he explained his situation, and was told that as he did not work in Thailand, no need for a Thai TIN, no need to file a tax return.

[Happy happy]

Wingnut : Thank you for sharing your experience.

As others have confirmed and what I was told by a Thai tax specialist:

No need to get a TIn or file a return if income is NOT assessable.

[SunsetT]

17 hours ago, chang50 said:

Disclaimer this is not tax advice just my recent experience.In my case I went to Jomtien to get a TIN and ended up unexpectedly filing a tax return as I had a yearly bank statement with me detailing all my remittances to Thailand which actually saved me a return trip and I ended up paying a very small amount of tax. I had remitted money to Thailand from my UK pensions one private which I had paid tax on in the UK and my old age pension.However they refused to even consider the Thai UK dta which I thought would have reduced my liability to zero giving me the impression it was better not to argue.They also dismissed one debit card purchase from a UK bank.I suspect just like immigration offices policies will vary from office to office or even between individual officers.I left with mixed emotions glad to have the experience over with but also feeling my case was possibly not properly dealt with.

I have seen a chart on here of the Thai DTA's with all countries, and the UK DTA strangely  and unfairly, I think, does not cover state pensions when it does cover government employee pensions and private pensions. 

[Raindancer]

1 hour ago, NoDisplayName said:

 

Note that according to the handout produced by Chiang Mai TRD, you may have your salary certificate authenticated by the Thai embassy in Thailand.

A Thai Embassy in Thailand?

[NoDisplayName]

23 minutes ago, samtam said:

 

3 separate PND90s in 2024....1) for 2022 2) for 2023 3) for 2024, this including tax assessable under new interpretation ?

 

When you file online, you have a dropdown menu to select one of three years.

 

If you file 2022 and 2023, you would file under the rules in force at the time............i believe.  File 2024 according to the new interpretation of the rules now in effect.

 

In reality, there is no change yet.  All of these years require declaring current year assessable income, but prior year income is exempt.

 

It's only in 2026 when filing a 2025 return that the change will be effective, as income remitted in 2025 but earned in 2024 will be assessable.

 

I'm not taxspurt, so this may be incorrect.

Confirm with TRD to be safe.

[topt]

7 minutes ago, SunsetT said:

I have seen a chart on here of the Thai DTA's with all countries, and the UK DTA strangely  and unfairly, I think, does not cover state pensions when it does cover government employee pensions and private pensions. 

DTA states UK Govt. (civil service etc) pension can only be taxed in the UK.

Both private pensions and the state pension can be taxed in Thailand.

[OneManShow]

Is this the form that unemployed expats need to file ? 
 

https://www.rd.go.th/fileadmin/download/english_form/2023/220367PIT90.pdf

[KhunHeineken]

1 hour ago, SunsetT said:

I have seen a chart on here of the Thai DTA's with all countries, and the UK DTA strangely  and unfairly, I think, does not cover state pensions when it does cover government employee pensions and private pensions. 

Australia's DTA is the same.  It covers "government service pensions" not the old age pension.  

[WingNut]

15 hours ago, NoDisplayName said:

This fortunately is one of the few areas that has been clearly defined.  Savings prior to Jan 01,2024 is non-assessable.  There are questions as to how that would be interpreted in relation to brokerage accounts, but if you have an actual savings account with a balance shown on a Dec 2023 statement, you're golden.

 

That sounds very promising, but it still seems risky. Once the money is transferred in, if they reject whatever form of statement is provided, it may be too late, and the tax would have to be paid. Personally, I wouldn’t take that risk, especially since I’m not planning any large purchases in the foreseeable future. However, for those who need to do it, I imagine they’ll give it a try. Hopefully, it works out for them. We may hear stories in the future about failed attempts to avoid taxation on large sums brought in as prior savings.

[WingNut]

15 hours ago, NoDisplayName said:

Yes, but now you're planning to intentionally file an incorrect return.  What happens if your return is chosen at random for audit?  How do you answer why you only declared enough of your remittances to be under the taxable limit?

 

That would send up the red smart flags, indicate tax evasion, and would potentially trigger a 5-year audit.

 

Yes, that definitely seems like a possibility. However, not filing at all could also create issues later on, as we’ve discussed. It’s certainly a tough decision for anyone in that situation.

[WingNut]

8 hours ago, rocketboy2 said:

This thread and other threads has now convinced me to

just spend down savings already in Thailand for one more year. ( will bring in 120,000  max )

There is just so many inconsistences with different revenue offices  at present.

Its Just a huge mess.  will look again in 2026.

TIT.

 

Good idea. that’s essentially my plan as well for now, at least until we see how things unfold over the next year.

 

When you say you’ll only bring in a maximum of 120,000, is there a specific reason for that amount? I believe the first 150,000 is already tax-exempt, plus you would have a personal allowance on top of that.