Visit to tax office, Koh Samui,(today)

[CFCol]

I visited the Nathon branch office today and although they were very friendly and eager to help, they had no English so conversations were held through Google translate. Eventually, after 1 hour they told me I didn't have to fill in a return. Being cautious of this, I asked for the decision in writing. They escorted me to the headquarters of the Revenue Department on Samui and into the office of the director himself.

He was very friendly and helpful,(even offered coffee). His English was perfect.

Results as follows,(this applies to UK pensions)

1. UK old age pensions ARE TAXABLE in Thailand , if remitted, and are part of your total assessable income.

2. Government service pensions are not assessable and do not have to be declared,

even if remitted, but proof of source may be required if audited.

3. Allowable deductions for the year:

a) B60k personal allowance.

b) B100k for expenses,(this is a blanket allowance and does not require any proof of expenditure).

c) B190k if you are over 65yrs. of age

Once you have deducted these from your assessable income you then get the 1st B150k at zero rate of tax. If after that you still have a positive balance you MUST file a return. If there is no balance left, you do not have to file a return but can if you wish.

If. You wish to offset UK tax already paid, this should be filed along with your return, enclosing proof from the relevant authority. There is no space on the tax forms specific to this.

Hope that makes things clearer.

[essexman]

I might be wrong here, but the Government Service pension is not the UK state pension.

[quake]

13 hours ago, CFCol said:

I visited the Nathon branch office today and although they were very friendly and eager to help, they had no English so conversations were held through Google translate. Eventually, after 1 hour they told me I didn't have to fill in a return. Being cautious of this, I asked for the decision in writing. They escorted me to the headquarters of the Revenue Department on Samui and into the office of the director himself.

He was very friendly and helpful,(even offered coffee). His English was perfect.

Results as follows,(this applies to UK pensions)

1. UK old age pensions ARE TAXABLE in Thailand , if remitted, and are part of your total assessable income.

2. Government service pensions are not assessable and do not have to be declared,

even if remitted, but proof of source may be required if audited.

3. Allowable deductions for the year:

a) B60k personal allowance.

b) B100k for expenses,(this is a blanket allowance and does not require any proof of expenditure).

c) B190k if you are over 65yrs. of age

Once you have deducted these from your assessable income you then get the 1st B150k at zero rate of tax. If after that you still have a positive balance you MUST file a return. If there is no balance left, you do not have to file a return but can if you wish.

If. You wish to offset UK tax already paid, this should be filed along with your return, enclosing proof from the relevant authority. There is no space on the tax forms specific to this.

Hope that makes things clearer.

 

b) B100k for expenses,(this is a blanket allowance and does not require any proof of expenditure).

 

This is doubtful, 100k for what exactly ?

 

 (If. You wish to offset UK tax already paid, this should be filed along with your return, enclosing proof from the relevant authority. There is no space on the tax forms specific to this. )

 

What proof ?

How do you equate for the Thai and the uk tax years not aligning ?

 

Thanks for your report 

Quake.  

 

 

 

[Presnock]

Exactly as I and several others have previously mentioned.  Read the available information on assessable income and then MOST non working retirees have no assessable income to fill in on a form without any space for such activity STILL even though we are half way through the tax reporting season for 2024.  IMHO too many foreigners continue to visit local rd offices in which those employees have absolutely less information on non-assessable reporting but in some cases just blatantly lie.  If you have questionable income, check the RD website - and then just make up your mind or prepare documents showing the exemptions you are entitled to.  Many folks have obviously gone to these local non-informed employees who just copy their boss's directions for all to file and let the rd decide if you owe any money or get a refund, and this obviously is because the Finance ministry/Govt leaders can't really make up any new changes or interpretations by the majority of govt folks on what is what in the tax world of yesteryear! in hopes of finding a treasure chest somehow.  MHO anyway.  

[topt]

On 2/11/2025 at 5:22 PM, CFCol said:

I visited the Nathon branch office today and although they were very friendly and eager to help, they had no English so conversations were held through Google translate. Eventually, after 1 hour they told me I didn't have to fill in a return. Being cautious of this, I asked for the decision in writing. They escorted me to the headquarters of the Revenue Department on Samui and into the office of the director himself.

He was very friendly and helpful,(even offered coffee). His English was perfect.

Results as follows,(this applies to UK pensions)

1. UK old age pensions ARE TAXABLE in Thailand , if remitted, and are part of your total assessable income.

2. Government service pensions are not assessable and do not have to be declared,

even if remitted, but proof of source may be required if audited.

3. Allowable deductions for the year:

a) B60k personal allowance.

b) B100k for expenses,(this is a blanket allowance and does not require any proof of expenditure).

c) B190k if you are over 65yrs. of age

Once you have deducted these from your assessable income you then get the 1st B150k at zero rate of tax. If after that you still have a positive balance you MUST file a return. If there is no balance left, you do not have to file a return but can if you wish.

If. You wish to offset UK tax already paid, this should be filed along with your return, enclosing proof from the relevant authority. There is no space on the tax forms specific to this.

Hope that makes things clearer.

Thanks for that. It is good to see that at least one officer understands it compared to the results from some other offices.

Since as you mention there is no space to claim a credit for tax already paid did you ask him how this would work by any chance?

[topt]

12 hours ago, quake said:

This is doubtful, 100k for what exactly ?

No it's not doubtful. It has been mentioned many times in all the tax threads and I believe is shown in the table of allowances at the start of the Introduction thread.....

[quake]

5 minutes ago, topt said:

No it's not doubtful. It has been mentioned many times in all the tax threads and I believe is shown in the table of allowances at the start of the Introduction thread.....

 

Please show me where it says you can clam 100k expenses with

out ever showing  any proof of what the expenses are. ?

But great if you can. 

 

Thanks quake

 

 

[UWEB]

47 minutes ago, quake said:

 

Please show me where it says you can clam 100k expenses with

out ever showing  any proof of what the expenses are. ?

But great if you can. 

 

Thanks quake

 

 

You can claim 50% of your assessable Income as deduction, but not more than 100.000 THB. Guess that he meant.

 

https://sherrings.com/personal-tax-deductions-allowances-thailand.html

 

 

[Moonlover]

On 2/11/2025 at 5:22 PM, CFCol said:

I visited the Nathon branch office today and although they were very friendly and eager to help, they had no English so conversations were held through Google translate. Eventually, after 1 hour they told me I didn't have to fill in a return. Being cautious of this, I asked for the decision in writing. They escorted me to the headquarters of the Revenue Department on Samui and into the office of the director himself.

He was very friendly and helpful,(even offered coffee). His English was perfect.

Results as follows,(this applies to UK pensions)

1. UK old age pensions ARE TAXABLE in Thailand , if remitted, and are part of your total assessable income.

2. Government service pensions are not assessable and do not have to be declared,

even if remitted, but proof of source may be required if audited.

3. Allowable deductions for the year:

a) B60k personal allowance.

b) B100k for expenses,(this is a blanket allowance and does not require any proof of expenditure).

c) B190k if you are over 65yrs. of age

Once you have deducted these from your assessable income you then get the 1st B150k at zero rate of tax. If after that you still have a positive balance you MUST file a return. If there is no balance left, you do not have to file a return but can if you wish.

If. You wish to offset UK tax already paid, this should be filed along with your return, enclosing proof from the relevant authority. There is no space on the tax forms specific to this.

Hope that makes things clearer.

Perfect! I've been waiting for a report like this to come along which lays it out so clearly.

 

I'm in more or less the same situation as you @CFCol with my government service pension (military) making up the bulk of my total income. The residue is well below my total allowances (I have a non working Thai so I get an extra 60k.

 

I'd actually worked this out quite some time ago and very pleased that you have had confirmation of that. 

 

Great report. Thanks a lot. I shall award myself an extra whisky tonight and sleep well. 

[anchadian]

56 minutes ago, quake said:

 

Please show me where it says you can clam 100k expenses with

out ever showing  any proof of what the expenses are. ?

But great if you can. 

 

Thanks quake

 

 

 

[quake]

9 minutes ago, UWEB said:

You can claim 50% of your assessable Income as deduction, but not more than 100.000 THB. Guess that he meant.

 

https://sherrings.com/personal-tax-deductions-allowances-thailand.html

 

 

 

Yes ok.

Yes for category 1.2. 3 , types of income.   it appears so.

But, having no requirement to prove this at maybe a later date with recipes is just laughable.

 

sadly it does not apply to my category 5 income.

 

But I have found most of the people going on about tax are the ones that don't have to pay it.

interesting.

 

 

 

 

[quake]

8 minutes ago, anchadian said:

 

 

Maybe the guy was on about pension income only.

that's allowed up to 100k as a standard deduction. 

 

[TheAppletons]

5 minutes ago, quake said:

But I have found most of the people going on about tax are the ones that don't have to pay it.

interesting.

 

  Mainly to get the word out to others that this isn't necessarily a "you have to pay tax now" situation.

 

  Most people living here on pensions will pay little or no tax in Thailand.  

 

  Those people who haven't been "going on about tax" are the ones posting about visiting TRD and offering to pay tax when they don't need to pay tax.  I wish I could meet those people in person to tell them they owe me 5,000 THB and please pay now.

[quake]

6 minutes ago, TheAppletons said:

 

  Mainly to get the word out to others that this isn't necessarily a "you have to pay tax now" situation.

 

  Most people living here on pensions will pay little or no tax in Thailand.  

 

  Those people who haven't been "going on about tax" are the ones posting about visiting TRD and offering to pay tax when they don't need to pay tax.  I wish I could meet those people in person to tell them they owe me 5,000 THB and please pay now.

 

Yes, true.

But there will be people that do need to pay tax,  and thinking, just flipping off the tax department will be ok. will maybe be in for a nasty surprise,  good luck to them.

If I was very advanced in age,  I would not bother about it. as by the time they get around to me,  I would be long gone up the chimney. 

 

 

 

 

[Sheryl]

That 100k, altho it goes on the line for expenses, is not an  Expense. It is an automatic deduction  entitlement for those with pension income (50% up to a maximum of 100k). Has nothing actually to do with expenditures  that is just the line it gets put on for some reason. This applies only if there is  pension income.

[Sheryl]

1 hour ago, Moonlover said:

 

I'm in more or less the same situation as you @CFCol with my government service pension (military) making up the bulk of my total income. ...

 

If that is a UK military pension it is non-assesssble in Thailand,  period. So specified in the UK-Thai DTA. 

 

The UK State OAP on the other hand IS assessable.

 

Non-assessable income does not get declared even if you do file.  Only assessable income is to be reported. 

[connda]

I can just imagine the conversation after work at the bar.

"So crazy farang come in today and say he not leave unless we take tax paper from him.  We tell him, 'No need tax paper,' but farang get all excited and demand to see boss.  I hear all over Thailand now that crazy farang come to tax office and demand to give us paper. Ewwwweeee.  Crazy farang!"

<sigh> Ya'll will figure it out eventually.  To paraphrase Big Boss, "Keep your records in case your audited and other then that, don't worry about it." 

No doubt we will hear more of these entertaining stories. 

[scottiejohn]

2 minutes ago, connda said:

I can just imagine the conversation after work at the bar.

"So crazy farang come in today and say he not leave unless we take tax paper from him.  We tell him, 'No need tax paper,' but farang get all excited and demand to see boss.  I hear all over Thailand now that crazy farang come to tax office and demand to give us paper. Ewwwweeee.  Crazy farang!"

<sigh> Ya'll will figure it out eventually.  To paraphrase Big Boss, "Keep your records in case your audited and other then that, don't worry about it." 

No doubt we will hear more of these entertaining stories. 

Don't let @KhunHeineken see this.  He will probably sue you for copyright infringement on his scaremongering scripts!

[NorthernRyland]

since you're looking to pay taxes maybe try another office or come back another day and see if another official has different information that could lead to your taxation. Good luck.

[Lorry]

9 hours ago, Sheryl said:

That 100k, altho it goes on the line for expenses, is not an  Expense. It is an automatic deduction  entitlement for those with pension income (50% up to a maximum of 100k). Has nothing actually to do with expenditures  that is just the line it gets put on for some reason. This applies only if there is  pension income.

It doesn't only apply to pension income,  but it doesn't apply to all of the various categories of assessable income listed in the RC.

This is all listed quite explicitly in the RC and had been posted before by @chiang mai, e.g. on August 23.

[Lorry]

Best tax post for a long time.

Smart poster and smart tax office.

I should move to Samui to file my taxes there. 

[CFCol]

On 2/12/2025 at 5:38 AM, essexman said:

I might be wrong here, but the Government Service pension is not the UK state pension.

Correct

[CFCol]

On 2/12/2025 at 6:24 AM, quake said:

 

b) B100k for expenses,(this is a blanket allowance and does not require any proof of expenditure).

 

This is doubtful, 100k for what exactly ?

 

 (If. You wish to offset UK tax already paid, this should be filed along with your return, enclosing proof from the relevant authority. There is no space on the tax forms specific to this. )

 

What proof ?

How do you equate for the Thai and the uk tax years not aligning ?

 

Thanks for your report 

Quake.  

 

I can only tell you what the director said

Try a p60 from last year and possibly a notification from you pension provider of what your monthly payments for the current year are plus tax deducted per month. Not rocket science

 

 

[CFCol]

11 hours ago, anchadian said:

 

You have answered the question yourself.

The 100000 you have mentioned above is for expenses and is shown on your tax form as such.

[CFCol]

12 hours ago, topt said:

Thanks for that. It is good to see that at least one officer understands it compared to the results from some other offices.

Since as you mention there is no space to claim a credit for tax already paid did you ask him how this would work by any chance?

Unfortunately not as it didn't apply to my situation

[CFCol]

11 hours ago, UWEB said:

You can claim 50% of your assessable Income as deduction, but not more than 100.000 THB. Guess that he meant.

 

https://sherrings.com/personal-tax-deductions-allowances-thailand.html

 

 

Exactly. It is shown on the pnd91 as expenses

[CFCol]

9 hours ago, connda said:

I can just imagine the conversation after work at the bar.

"So crazy farang come in today and say he not leave unless we take tax paper from him.  We tell him, 'No need tax paper,' but farang get all excited and demand to see boss.  I hear all over Thailand now that crazy farang come to tax office and demand to give us paper. Ewwwweeee.  Crazy farang!"

<sigh> Ya'll will figure it out eventually.  To paraphrase Big Boss, "Keep your records in case your audited and other then that, don't worry about it." 

No doubt we will hear more of these entertaining stories. 

Chicken with head in sand

[Expat68]

On 2/12/2025 at 6:24 AM, quake said:

 

b) B100k for expenses,(this is a blanket allowance and does not require any proof of expenditure).

 

This is doubtful, 100k for what exactly ?

 

 (If. You wish to offset UK tax already paid, this should be filed along with your return, enclosing proof from the relevant authority. There is no space on the tax forms specific to this. )

 

What proof ?

How do you equate for the Thai and the uk tax years not aligning ?

 

Thanks for your report 

Quake.  

 

 

 

Not certain but I think health insurance is one

[quake]

1 hour ago, Lorry said:

Best tax post for a long time.

Smart poster and smart tax office.

I should move to Samui to file my taxes there. 

 

Think we should all move to the province,  that give us the answer we want to hear.

At present it's all a total bag of Do-Do.

Roll on 2026, hopefully I will have all the answers I need by then.

 

Amazing revenue departments of Thailand. 

 

 

[quake]

Just now, Expat68 said:

Not certain but I think health insurance is one

 

yes its 25,000 max,  but only on a Thai policy.