My bet would be that the Pharmacy Owner is not in the 'Tea Club' and has no pick-up box on the wall that the BIB visit monthly . No Money= Zero Police Service !
All DTAs are slightly different, so what the rule is for us Danes, might not be the same for tax residents from other countries. You need to check the individual DTA between your home country and Thailand.
In general it seems like that if you have already paid tax in your home country for a retirement pension, and the tax is higher than income tax in Thailand, and your home country has a DTA with Thailand, you don't need to report it in a tax return-form. B ut you need to keep proper documentation for already having paid income tax, if your are later checked and asked about it.
Especially for us Danish citizens, we can have a general letter from our tax-office, which states that we pay tax of retirement pension in Denmark, and furthermore a letter for each inbdividual tax year. Danes can read more about Thai tax-rules here, where you can see examples of such statements from the Danish tax office...
https://samesame-butdifferent.dk/doc/flytte-og-bo/Skatteguide.php
In general: Any funds/money transferred into Thailand that has not been income taxed in one's home country – or is proven savings from before 1st January 2024 – shall be decleared in the Thai tax return-form, if you are tax resident in Thailand (the 180 days rule). But check with eventual DTA what the specific rule is, it might even be an advantage to pay Thai income tax, like it is for us Danes with dividens from stocks.
You can find all the Thai DTAs in English language here:
https://www.rd.go.th/english/766.html
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