Taxing Problem For A Freelance Consultant

[Godders]

I RETIRED to Thailand 12 years ago and presently hold a Non Immigrant O-A ("Retirement") visa. I have never done any paid work here, but I was recently offered part time home-based employment as an English editor for a Thai publishing company. The extra money would be useful, but I am concerned about possible tax and any other implications.

I gather the personal tax threshold in Thailand is 80,000 baht per annum. As I would be earning less than this amount, can I assume: (1) I would not have to register for tax and make returns and (2) I would not need to apply for a work permit or change my visa?

Incidentally, when I did some "trial" work for the company concerned, withholding tax was deducted from the payment. Would this automatically apply in future - and if so could I claim the money back from the Thai tax authorities (assuming I was rash enough to try!)?

[SunbeltAsiaExpert]

In Thailand, the first 150,000 Baht of earnings are tax free. However, if

you are earning more than 30,000 Baht per annum then you are required to

file a personal income tax return (PND 90) and register a Personal Tax ID

for the Kingdom. If you do decide to register a Personal Tax ID then you can

claim the withholding tax back from the Revenue Department. In order to do

this the original withholding tax certificate will need to be obtained.

As you are carrying out work within Thailand, you are required to obtain a

work permit. A work permit can either be obtained through setting up your

own Thai company, or through an existing Thai company. In order for you to

process your work permit you must hold either a Non-Immigrant "B" (business)

visa or a Non-Immigrant "O" visa based on marriage. Please be aware that

there are certain requirements when processing the work permit, including a

minimum registered capital and a required number of Thai employees.

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