My Thai Tax Office Tax Filing Experience...

[samtam]

On 2/6/2025 at 5:09 PM, samtam said:

 

Foreigner guy asks what to do if we get conflicting statements from TRD office, if you know you owe tax and need to file, but TRD staff send you away.  Answer -- basically, learn Thai.

 

 

 

Translator says "sensative question... hahahah ..(nervous laughter)" to which foreigner guy gives him an out by offering stupid foreigners can't speak Thai.

 

 

 

@NoDisplayName & @KhunHeineken

 

Yes, I felt the same way about this webinar, TRD Q&A. Blaming the various interpretations/responses given by different TRD officers/offices reported by many foreigners "on language difficulties" is completely wrong, (in my experience). Every inquiry I have made to TRD, by phone or in person within Sathorn district (there are several offices) have received varying replies, and have been made by a Thai person in Thai. Language has nothing to do with it. A complete lack of clarity from TRD management is to blame. Of course it's a "sensitive subject", because it exposes the incompetence of this exercise, the norm for Thai bureaucracy.

 

 

 

For me the issue is submitting bank statements of my accounts in another country, where the transactions, (ATM withdrawals, debit card usage, QR debits and pensions and dividends all take place). I have prepared an Excel reconciliation sheet, but it would be difficult to follow if the checker here is not familiar with a composite multicurrency bank statement, and when for example my UK State Pension is paid into my UK account and partially transferred to my foreign multicurrency account in GBP, and then converted to HKD or THB depending on my required usage.

 

But if it's paper they want, however meaningless to them, they can have it. My only fear is giving all this information, like name & account numbers and data protection being flouted, as it routinely is by government agencies.

 

@NoDisplayName

Can you remind me: did you say you submitted supporting documents when you submitted online? Given my situation, (supporting documents would be composite multicurrency account bank statements from a foreign bank), I'm not sure if it's the best course of action to submit, or not.

[NoDisplayName]

48 minutes ago, samtam said:

 

@NoDisplayName

Can you remind me: did you say you submitted supporting documents when you submitted online? Given my situation, (supporting documents would be composite multicurrency account bank statements from a foreign bank), I'm not sure if it's the best course of action to submit, or not.

 

Yes, you can upload required documents when you file online.  If you do not, your return will still be approved, but you'll get an SMS advising you to check status online, and will be directed to upload missing paperwork.  Check status on the web address where you filed, then go to a different address, log in and upload.

 

https://efiling.rd.go.th/rd-efiling-web/authen/MTA2

 

I've had requests to submit a scan of my passport, bank tax withholding statements, and a photo of my marriage certificate as filing jointly.

 

There has been no question of my null filing, no request for proof of sufficient funds, no demand to show how I support my extravagant foreigner lifestyle.  Basically just to properly identify myself and the person filing with me to check boxes and put us in the right category for processing, and then proof of tax withheld for the refund requested.

 

We're still in self-determination land.  I haven't declared any remittances, so don't know if anything would actually be demanded UNLESS you were claiming a foreign tax credit.  If no tax due, that's the end of it.  I tax due and you pay, that's the end of it.  We'll have to see if online filers start getting requests to show proof.

 

In my limited experience in-person in Bangkok and Korat and online, nothing was asked for regarding remittances.  In Korat, i showed the TRD lady a handwritten list of Wise transfers (date and amount), she asked "salary or pension", I said "savings", she said no file unless wanting refund of tax withheld.

[samtam]

35 minutes ago, NoDisplayName said:

I've had requests to submit a scan of my passport, bank tax withholding statements, and a photo of my marriage certificate as filing jointly.

 

Thanks. That all seems quite reasonable. My quandary is whether to upload foreign bank statements, (which are complicated, as they are a composite multicurrency; if TRD were seeking to verify the amounts they would struggle without a reconciliation, which I have done on Excel). Were you asked for statements, or proof of the figures that were submitted? As I said, I have all of this, but as it's not simply "pension in", "telegraphic transfer out", but more of some portion of pension in (to foreign account), some drawn in ATM withdrawal (using a foreign credit card), some utilised in Thailand for debit card expenditure, (on a foreign issued debit card), some utilised for debit via QR code (on a foreign bank app) and much in between. No Thailand bank inward remittances.

[NoDisplayName]

29 minutes ago, samtam said:

 

Thanks. That all seems quite reasonable. My quandary is whether to upload foreign bank statements, (which are complicated, as they are a composite multicurrency; if TRD were seeking to verify the amounts they would struggle without a reconciliation, which I have done on Excel). Were you asked for statements, or proof of the figures that were submitted? As I said, I have all of this, but as it's not simply "pension in", "telegraphic transfer out", but more of some portion of pension in (to foreign account), some drawn in ATM withdrawal (using a foreign credit card), some utilised in Thailand for debit card expenditure, (on a foreign issued debit card), some utilised for debit via QR code (on a foreign bank app) and much in between. No Thailand bank inward remittances.

 

I do not declare my remittances, as all are non-assessable and have no place on the tax form.  I only file for the tax refund, and to have a history of approved tax filings.

 

If you have ASSESSABLE remittances, you can file online, declare the totals without uploading documents.  At this point, we don't know if those are necessary.

 

If you fall below your TEDA, you don't owe tax.

If you do owe tax, you can pay online.

Either way, you've filed, paid any tax due, and done what's needed.

 

If TRD wants more information, you will be informed, and can upload later.  Although at that point, I'd just go to TRD in person with a stack of copies, let them straighten it out.  Even if that occurs after the 90-day filing season, you should still be good.  No penalties, as you've filed and declared what is required.

 

If you have NON-assessable remittances, you can't do that online, at least not yet.  There is no way to deduct them from the PIT calculation, and doing so by the wonky method offered by some TRD offices will likely set off alarms.  If under TEDA, you should be okay as with assessable remittances, but if over TEDA you'll owe tax.

 

I would think if you want to declare NON-assessable remittances in excess of your TEDA, just for the exercise of having it on a tax filing, that you'll need to do that in person.  And 99 times out of 100, the TRD officer won't want to bother with your filing and will actively try to prevent you from adding to the workload.

 

***AS ALWAYS, NOT ADVICE.  OPINION ONLY***

[samtam]

7 minutes ago, NoDisplayName said:

 

I do not declare my remittances, as all are non-assessable and have no place on the tax form.  I only file for the tax refund, and to have a history of approved tax filings.

 

If you have ASSESSABLE remittances, you can file online, declare the totals without uploading documents.  At this point, we don't know if those are necessary.

 

If you fall below your TEDA, you don't owe tax.

If you do owe tax, you can pay online.

Either way, you've filed, paid any tax due, and done what's needed.

 

If TRD wants more information, you will be informed, and can upload later.  Although at that point, I'd just go to TRD in person with a stack of copies, let them straighten it out.  Even if that occurs after the 90-day filing season, you should still be good.  No penalties, as you've filed and declared what is required.

 

If you have NON-assessable remittances, you can't do that online, at least not yet.  There is no way to deduct them from the PIT calculation, and doing so by the wonky method offered by some TRD offices will likely set off alarms.  If under TEDA, you should be okay as with assessable remittances, but if over TEDA you'll owe tax.

 

I would think if you want to declare NON-assessable remittances, just for the exercise of having it on a tax filing, that you'll need to do that in person.  And 99 times out of 100, the TRD officer won't want to bother with your filing and will actively try to prevent you from adding to the workload.

 

***AS ALWAYS, NOT ADVICE.  OPINION ONLY***

 

Thanks! Yes, my filing online will be well below my TEDA, giving a total income after TEDA of about THB90k, so no tax due. I think I will just file online and not upload supporting financial documents, and as you suggest, if they want to see them, to go in person. Uploading complicated documents such as I have described, will cause more confusion to the TRD checker and would probably result in the same outcome, (a need to visit in person, and explain). The only fly in that ointment was a comment on the last visit, was that they would need "certified true" copies of statements. (I'm not sure how my foreign bank would react to that; I download my statements online through my online banking.)

 

[Mutt Daeng]

3 hours ago, NoDisplayName said:

 

I do not declare my remittances, as all are non-assessable and have no place on the tax form.  I only file for the tax refund, and to have a history of approved tax filings.

 

If you have ASSESSABLE remittances, you can file online, declare the totals without uploading documents.  At this point, we don't know if those are necessary.

 

If you fall below your TEDA, you don't owe tax.

If you do owe tax, you can pay online.

Either way, you've filed, paid any tax due, and done what's needed.

 

If TRD wants more information, you will be informed, and can upload later.  Although at that point, I'd just go to TRD in person with a stack of copies, let them straighten it out.  Even if that occurs after the 90-day filing season, you should still be good.  No penalties, as you've filed and declared what is required.

 

If you have NON-assessable remittances, you can't do that online, at least not yet.  There is no way to deduct them from the PIT calculation, and doing so by the wonky method offered by some TRD offices will likely set off alarms.  If under TEDA, you should be okay as with assessable remittances, but if over TEDA you'll owe tax.

 

I would think if you want to declare NON-assessable remittances in excess of your TEDA, just for the exercise of having it on a tax filing, that you'll need to do that in person.  And 99 times out of 100, the TRD officer won't want to bother with your filing and will actively try to prevent you from adding to the workload.

 

***AS ALWAYS, NOT ADVICE.  OPINION ONLY***

I like your approach to filing a return. I am not employed in Thailand. I live here on the basis of retirement. I will be filing my return in early March on a paper PND91 form. I'm using that rather than the PND90, because it is a simpler form and all my "income" will be entered under employment. My income consists of 3 pensions which are all remitted to Thailand each month. One is from my employment in UK local government, one is from private sector employment and the last is the state pension. I will not be including the Local Government pension on the form since it is non-taxable in Thailand (as defined in the UK/Thai DTA) and there are no provisions on the current forms to report such non-assessable income. The totals of my other two pensions will not exceed my TEDA + (first 150K @ 0% tax) total, so I shouldn't  be paying any tax in TH. I do pay some UK tax on the private sector pension and normally I would be seeking a tax credit for that amount, but since I wont have to pay any Thai tax anyway, I'm not going to bother looking into that, just in case I over-complicate my situation. I will NOT be "volunteering" any supporting documents with my filing, as this again could IMHO make a "rod for my own back" by overloading the RD officer with potentially unwanted info.. Keep everything as simple as possible is my MO. I have kept good records for 2024 and IMHO I am  confident I can survive an audit. I will have all the supporting docs with me when I file but will only present them if challenged. 

[WorriedNoodle]

On 2/7/2025 at 5:17 PM, KhunHeineken said:

It's possible immigration MAY require a certificate of clearance from a TRD Office at extension time. 

Sorry but none of your rambling reply is based on anything but your assumptions. Facts tell a different story. Here's Ben to help you out.

 

[NoDisplayName]

On 2/7/2025 at 5:17 PM, KhunHeineken said:

It's possible immigration MAY require a certificate of clearance from a TRD Office at extension time. 

 

Here's your buddy saying immigration has no plans to include tax documentation in the extension process.

 

There you have it.  An authentic youtube video, so case closed.

 

 

[KhunHeineken]

17 hours ago, WorriedNoodle said:

Sorry but none of your rambling reply is based on anything but your assumptions. Facts tell a different story. Here's Ben to help you out.

 

You've been betrayed by Ben. 

 

it's soooooooo funny. 

 

 

Watch 13:10 to 13:45. 

 

Video published today. 

 

You think I'm the only one talking about it.  Professionals in the legal, financial, and visa industries can all see it coming.  Wake up. 

[KhunHeineken]

17 hours ago, NoDisplayName said:

 

Here's your buddy saying immigration has no plans to include tax documentation in the extension process.

 

There you have it.  An authentic youtube video, so case closed.

 

 

Not my Buddy. 

 

He was put forward to counter my "scaremongering" by members who are ostriches with their head in the sand, now here he is saying the tax policy will be linked to immigration and visas.

 

Watch 13:10 to 13:45.

 

It's soooooooo funny. 

 

The video is only hours old. 

 

 

 

[OJAS]

3 hours ago, KhunHeineken said:

Not my Buddy. 

 

He was put forward to counter my "scaremongering" by members who are ostriches with their head in the sand, now here he is saying the tax policy will be linked to immigration and visas.

 

Watch 13:10 to 13:45.

 

It's soooooooo funny. 

 

The video is only hours old. 

 

 

 

 

Clearly you didn't get as far as 14:02 where ol' Ben uttered the following immortal words, did you?

 

"It does not look like standard retirement visa holders need to concern themselves so much with this".

 

And, of course, in order to propagate your scaremongering on here, you have conveniently chosen not to include any mention of DTV holders being ol' Ben's principal target audience in this video, haven't you?

 

[KhunHeineken]

1 hour ago, OJAS said:

 

Clearly you didn't get as far as 14:02 where ol' Ben uttered the following immortal words, did you?

 

"It does not look like standard retirement visa holders need to concern themselves so much with this".

 

And, of course, in order to propagate your scaremongering on here, you have conveniently chosen not to include any mention of DTV holders being ol' Ben's principal target audience in this video, haven't you?

 

"I do think at the end of this, there will be some kind of domestic tax clearance system hooked into at least the DTV, and possibly longer term a more broad system for all visa categories, but again, these things take time."

 

I guess the above comment of his does not suit your narrative.

 

13:10 to 13:45.

 

It's funny how those on this forum threw this guy at everyone, and now he has left your hopes in tatters.  

 

 

 

I will get my agent to file.  I'll have a certificate and rest well. 

 

You can roll the dice with the TRD and Immigration.

[1happykamper]

Talk about looking for trouble! 

[Jedimaster]

On 1/30/2025 at 6:26 PM, 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. 

Sheryl, is there an official document showing which remittances or incomes are assessable and which are not?

I am more specifically interested in retirement pensions, about which I have many contradictory informations.

[garzhe]

On 1/30/2025 at 6:13 PM, WingNut said:

Earlier this week, I visited my local district tax office to request filing a tax return for the 2024 tax year (Thai year 2567). I explained that I am a retired resident of Thailand and that I transferred some of my overseas income into my Thai bank account last year, which is the income I would like to report. However, the total amount I transferred in 2024 was below the minimum income threshold for tax liability, so no tax is due.

 

The tax officer informed me that filing a return is now required if you reside in Thailand for more than 180 days during the calendar year, even if no tax is owed. While I was already aware of this new requirement, her mention of it confirmed that the district office is up-to-date on the changes to personal income tax reporting for residents, which we all know began as of last year. She further explained that filing, even without any tax due, is also beneficial in case I am questioned in the future. Having a copy of my tax return will serve as evidence of compliance and help avoid possible penalties for failing to file in the future in case any questions arise. It would also help to avoid possible problems with visa extensions in case the Immigration Department ever starts requiring copies of tax return filings in the future to obtain a visa extension on the basis of retirement.

 

The first step was to cancel my old Thai tax ID number (which was issued about 15 years ago) and update it to match the Thai ID number on my new Thai pink ID card. This required filling out a form, submitting a few photocopies of passport, visa, and Thai pink ID card, and took about 20 minutes to complete. Next, she prepared my tax return for me based on the figure I provided to her for the amount I transferred into my Thai bank account in 2024. The officer recommended also submitting bank statements showing all of my incoming transfers for the calendar year. Although attaching the bank statements isn't compulsory, she said it could help avoid potential audits and save me time in the future. After finishing preparing the tax return, I then went to the bank to obtain the necessary statements for the months that I had incoming transfers. I now plan to return to the tax office to file the return, along with the newly obtained supporting bank statements.

 

Since the funds I transferred in are from overseas income that has already been taxed, I asked if I could claim the tax already paid if, for example, I exceed the tax-free threshold with additional transfers in 2025. She confirmed that I could, as long as I provide documentation from the overseas income source showing the income and the amount of tax already paid/withheld. She also directed me to the relevant section on the PND 90 personal income tax form, which I believe is page 4, section 11, line number 13 where one can enter in the amount of tax credits and/or tax withheld overseas to apply to one's Thai tax liability in Thailand. This would help reduce or potentially eliminate any Thai income tax liability on overseas income transferred into Thailand which has already been taxed overseas.

 

I'm still undecided about whether I'll transfer in more money this year than I did last year, which would then require me to include additional documentation for my overseas income source and taxes already paid if I do. I'll make a decision as the year progresses, but at least I now know they seem to honor the double taxation treaties. There's also a section on the tax form it seems (as noted above) where I can claim a credit for any taxes paid and withheld overseas. It's at least reassuring to know, if it comes to any of this, that I can potentially claim credit for any overseas income tax already paid.

Not what I was told when I visited the tax office. I asked if I needed to register and was told to bring in my statements and they would let me know whether I needed to register or not and if any tax would be due. I know there is no tax to pay so have not bothered.

[Unamerican]

On 1/30/2025 at 6:26 PM, 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. 

Ehynstevthey “nonsssesssble”, and what does this even mean?

[Sheryl]

1 hour ago, Jedimaster said:

Sheryl, is there an official document showing which remittances or incomes are assessable and which are not?

I am more specifically interested in retirement pensions, about which I have many contradictory informations.

The tax code specifies this (and lists pensions in general as assessable) but in the case of foreign nationals with a foreign sourced pension the relevant DTA also applies. Some (not all) DTAs state that some types of pension income are  assessable only in the home country. 

[Sheryl]

50 minutes ago, Unamerican said:

Ehynstevthey “nonsssesssble”, and what does this even mean?

None assessable means does not get declared on tax form or used to calculate tax owed. Pensions in general ARE assessable per the tax code but in the case of non Thai citizens with foreign sourced pensions the terms if  the relevant DTA also apply. Sometimes this means that a pension is not assessable in Thailand but it varies with glthe DTA and pension source. 

[CFCol]

On 1/31/2025 at 7:39 AM, jesimps said:

Regarding the UK/Thai DTA, are you an UK ex government worker? I've been advised by a lawyer here that those in this category do not need to file in Thailand. I've read the DTA and it does state that those on a government (not state) pension ie civil servants are exempt from paying tax on it here. I welcome comments from anyone who's been advised differently.

If you transfer your government service pension to TH, the dta Specifically says that it can only be taxed in the UK.

[CFCol]

On 1/31/2025 at 9:33 AM, jwest10 said:

Wingnut

May I ask which office?
Yes different Revenue offices stating differently and yes there have been thousands upon thousands of posts and from so-called experts and I know been stating so many differing viewpoints.

Right, I have been around to my local Revenue office and several; times with my handwritten figures of pension income and am well below the allowed thresholds of 500 or 560K Baht.
They have asked " Do you have employment here in Thailand"
No I do not and so  got a reply so  with your circumstances you do not need to.

Also a Thai friend of mine and his wife who knows some in that office and stated the same.
 

Where do you find this threshold?

[Unamerican]

On 1/31/2025 at 7:39 AM, jesimps said:

Regarding the UK/Thai DTA, are you an UK ex government worker? I've been advised by a lawyer here that those in this category do not need to file in Thailand. I've read the DTA and it does state that those on a government (not state) pension ie civil servants are exempt from paying tax on it here. I welcome comments from anyone who's been advised differently.

That agrees with my understanding of the DTA.

But you may need to file a return here and include all this information. .

 

 

[Unamerican]

On 1/31/2025 at 9:33 AM, jwest10 said:

 

[Unamerican]

42 minutes ago, CFCol said:

If you transfer your government service pension to TH, the dta Specifically says that it can only be taxed in the UK.

But you may need to declare it on a tax return here. 

[Sheryl]

17 minutes ago, Unamerican said:

That agrees with ,y understanding of the DTA.

But you may need to file a return here and include all this information. .

 

 

There is no way to include or declare non-assessable income on a Thai tax form.

 

Only if one has assessable remitted income in excess of 60k is it required to file.

 

Uploading documents not requested is  only  likely to cause confusion. 

[NoDisplayName]

21 minutes ago, Unamerican said:

That agrees with ,y understanding of the DTA.

But you may need to file a return here and include all this information. .

 

 

 

That's an awesome learning curve!

 

45 minutes ago you were asking what "assessable means," what are the thresholds, and what does "DTA" mean, and already giving advice.

 

I'm impressed.

[Wyabcp]

regarding the tax credit, do we deduct it from the tax owed prior to submission or do we pay the tax and TRD provide refund ?

thanks

 

[jesimps]

On 1/30/2025 at 9:58 PM, biervoormij said:

When you did all this for the filing what language did you communicate with. My Thai would not be up to the level required and I doubt my local RD office will have the English level either.

 

The money I remit to Thailand is not from income but from savings but have no idea if they will accept my foreign bank account totals as proof.  I don't plan to attempt to file for 2024 but may attempt to file next year for 2025 because I will be remitting a lot more than the 100K baht that I did in 2024.

 

 

I reckon I'm exempt from filing under the UK/Thailand DTA, being an ex government worker and my state pension puts me way below the threshold. However, if I wasn't and being that I don't send either of my pensions here directly {they go straight into my UK bank savings account which I've had for many years), would I be entitled to claim that the money I send is non-assessable? Food for thought.

[Njoku]

On 2/3/2025 at 4:50 PM, NoDisplayName said:

 

This would be new.  I submitted in person in Bangkok way back when, and spoke with the TRD lady at a Korat subdistrict office last year.

 

Neither wanted bank statements to document remittances, were satisfied with my handwritten list of bank transfers and my unsupported claim they were "prior savings."

 

Only required bank paperwork was the interest withholding tax statement needed to apply for refund.

What more could be new? Today went to the Pattaya revenue department to apply for there tax file number, nope...no can do today, wanted passport and visa and house book plus TM 30 copys, plus.... plus bank statements for 2024, but sir I only want to get the tin, nope you cannot, its a one stop shop, get Tin lodge and pay your tax and leave thats what it said on there sign where someone helps you fill in the form, asked to speak to the manager, I am the manager, then lead me to the sign when I requested it on a fact sheet..

 

What got me they made my accountant TGF believe its the only way, well it might be the only way in Pattaya but im dam sure its not the only way in the rest of the country.

 

As a footnote, she told this "manager" that I brought in a large chunk of savings, he just brushed it off and led me to believe it will be fine, well im feeling somewhat nervous, if they want to check my bank statement its obviously not the honour system I though I read somewhere so that big bit of cash I transfered in what will they put me through?

[oldcpu]

10 minutes ago, jesimps said:

I reckon I'm exempt from filing under the UK/Thailand DTA, being an ex government worker and my state pension puts me way below the threshold. However, if I wasn't and being that I don't send either of my pensions here directly {they go straight into my UK bank savings account which I've had for many years), would I be entitled to claim that the money I send is non-assessable? Food for thought.

 

My speculation is simply keep enough paperwork to prove the paper trail of the government (civil service or military) pension ) coming to Thailand (even if via another bank) and also keep enough paper work to credibly show your state pension (ie NOT civil service pension nor military pension) credibly did not come into Thailand (perhaps via showing the savings accumulating in the foreign bank or that state pension being spent outside of Thailand). 

 

You may need to do a bit of extra paperwork as a backup 'just in case' ever queried to show the money trial  (although IMHO such need to show is highly unlikely - but easier to do with transfer information is relatively 'fresh').

[Olav Seglem]

Have filed tax report to thailand for 8-9 years.

Think you start paying tax if transfer about thb 600.000 or more 🙂