This has been covered many times and I’m not sure why there’s any doubt now on the matter. Yes, it will protect the donor/ giver. No, the gifting won’t result in any potential Thai tax being payable for the giver, regardless of the source/ composition of funds gifted. Gift income is exempt from taxation within the thresholds (10m and 20m thb p/a) First of all, if the gift recipient remits the funds to Thailand themselves, there’s zero doubt they are the only one subject to any possible assessability. If the gift giver remits, but directly to the recipients Thai account, this is also very unlikely to be considered a remittance by the giver, and based on legal advice received and shared, in previous threads on this topic- it’s a safe strategy. Putting that aside, now think about this for a minute. The sum “remitted” is only subject to potential assessability and taxation for a single individual. Otherwise, what you’re suggesting is a single inbound transfer can be taxed twice , from 2 separate individuals. TRD can’t tax the same “income” twice for 2 separate people. Let me add some more to this. If the sum is over 10 or 20M THB, the recipient can then choose to: 1- pay a flat rate of 5% tax OR 2- add it to their PIT return At this point the recipient needs to submit a PIT return. If received gift is below the thresholds, exempt and no need to submit a return at all ( unless other income). Again, their ( recipients) PIT return, nothing to do with the giver. Gift income is exempt from taxation within the thresholds.
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