Tax on Foreign Income and PND90/91 forms

[drbrit]

Adding to the confusion and unanswered questions regarding requirement to declare foreign income such as pensions, income from rental or other sources in Thai tax filing for year 2567....

 

I downloaded both the PND91 (income derived from employment) and PND90 (general filing) forms.    Note I speak and read Thai and I have always filed my own tax return for decades.

 

I see nothing new in either form related to foreign incomes.   The closest I could see was 'dividends on foreign companies' in PND90.    There is nothing about things such as pensions, or anything about dual tax treaties.  Nor is there anything related to money transferred in order to purchase a condo.

 

So, I am intrigued to know how are we supposed to declare any such foreign income transferred to Thailand, and how it is offset by taxes payed in source country under a dual tax treaty.

[ukrules]

I heard you can attach a supplemental document explaining things not covered on the form - is this true?

[drbrit]

4 minutes ago, ukrules said:

I heard you can attach a supplemental document explaining things not covered on the form - is this true?

Not that I can see in the form.  In PND90 there is a 'Other (specify)' in the Income section,  but nothing about foreign income.    

If there is something about supplemental documents it may be covered in the document describing how to file your return, but as that is like 20 pages of Thai I have not gone through that.

[jwest10]

On 2/26/2025 at 2:47 PM, ukrules said:

I heard you can attach a supplemental document explaining things not covered on the form - is this true?

I also keep a  manual record written down but my local Revenue office has stated several times as my  personal allowances is higher than any accessible income coming  in  you do not need to fill in a tax form but will keep  my record just in case.

 

Yes, I am also aware of these old forms om PND 90 and the 220k allowance though in my case the box is 60K personal allowance plus the first  100K pension and my wife is not over 65 so I can not claim this.
The Revenue also stated that as you to not have employment in Thailand so why do you want a form and in any case not needed and I also mentioned I have pink ID card and it makes no difference and yes so many experts giving differing opinions too/

[henryford1958]

On 2/26/2025 at 2:38 PM, drbrit said:

Adding to the confusion and unanswered questions regarding requirement to declare foreign income such as pensions, income from rental or other sources in Thai tax filing for year 2567....

 

I downloaded both the PND91 (income derived from employment) and PND90 (general filing) forms.    Note I speak and read Thai and I have always filed my own tax return for decades.

 

I see nothing new in either form related to foreign incomes.   The closest I could see was 'dividends on foreign companies' in PND90.    There is nothing about things such as pensions, or anything about dual tax treaties.  Nor is there anything related to money transferred in order to purchase a condo.

 

So, I am intrigued to know how are we supposed to declare any such foreign income transferred to Thailand, and how it is offset by taxes payed in source country under a dual tax treaty.

 

That is the key issue. Most people filing a return would probably find that some tax is due but offset by a DTA tax paid abroad. How is that dealt with?

[JJ-Thailand]

On 2/26/2025 at 2:38 PM, drbrit said:

I see nothing new in either form related to foreign incomes.   The closest I could see was 'dividends on foreign companies' in PND90.    There is nothing about things such as pensions, or anything about dual tax treaties.

 

The forms have not yet been updated. A lot of stuff is missing, maybe next year.

[jwest10]

10 hours ago, JJ-Thailand said:

 

The forms have not yet been updated. A lot of stuff is missing, maybe next year.

Meanwhile and yes my local Revenue has again stated again as my personal allowances are greater than my income I do not need to file a form and yes I am aware of this 220K or 160K but again they told me only for employment

[JJ-Thailand]

To file or not to file has nothing to do with if your personal allowances are greater than your income. It only means that you don't have to pay tax, but you may still have to file, which depends on how many days you have been in Thailand in one calendar year AND the size of your assessable income.

[jwest10]

3 hours ago, JJ-Thailand said:

To file or not to file has nothing to do with if your personal allowances are greater than your income. It only means that you don't have to pay tax, but you may still have to file, which depends on how many days you have been in Thailand in one calendar year AND the size of your assessable income.

Again and again my  local Revenue told me otherwise!!! but see your point

[JJ-Thailand]

15 hours ago, jwest10 said:

Again and again my  local Revenue told me otherwise!!! but see your point

They are wrong, get it in writing and don't file. It is a mess.
 

[jwest10]

5 hours ago, JJ-Thailand said:

They are wrong, get it in writing and don't file. It is a mess.
 

Again confirmed 5th March the Revenue confirmed I do not need  to file and many are not and will not as they would not allow me anyway.
They would not give a letter and stated we would not do and confirm you do not need to file and you are right a real mess.

[JJ-Thailand]

1 hour ago, jwest10 said:

Again confirmed 5th March the Revenue confirmed I do not need  to file and many are not and will not as they would not allow me anyway.

Looks like they don't act equally in the local revenue offices over the country. We will have to follow their advice, I guess.