I've seen that advice too. Perhaps it's good. You might be surprised at how many people in Thailand earn so little that they don't have a TIN, have never filed a tax return and thus have never paid any tax in their lives**, but expats aren't typically in that financial bracket. For me, not filing prompts the question "How will the Thai tax authorities be aware that I owe no (or little) tax if I don't tell them?" If I was in the Thai tax authority, I'd want to explore all opportunities for sources of potential revenue, and I expect they will too one day. ** Out of a total Thai workforce of roughly 40 million, an estimated 36 million workers (90%) do not pay personal income tax. Many fall below the statutory net income exemption threshold of 150,000 THB/year, working in the massive informal economy or agriculture without formal Taxpayer Identification Numbers (TINs).
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