Artist In Thailand? Tax And Work Permit Questions

[fcbkk]

hope someone can help me make sense and clarify obligations and options.

worked and paid tax in thailand for some 5 years now, during which i applied for and received permanent residence status early 2013 under the business category i.e as "foreign expert".

that employment has ended however, and i am now wondering about options and obligations.

1. for now i live off savings without income, hence presumably there is no obligation to pay tax, but is it necessary to register with tax office and let's say file annual forms or similar?

2. is it necessary/advisable to pay social security contributions?

3. i consider a return to my old roots and offer let's say creative services like painting and photography.

is this possible legally at all? or would i have to start a thai business (with thai shareholders and employees and registered capital) in order to do it legally incl work permit?

what options are there?

appreciate any advice you might have.

should any info best not be shared in a public forum then please feel free to send me a private message.

thanks for your help.

[Mario2008]

1. You already have a tax number etc. But can't comment on your question.

2. It is not necessary, but would be advisable to continue your contribution as it would mean you are still insured under the Thai health care scheme.

3. Yes, it would mean starting a business with WP etc.

[fcbkk]

Thank you Mario2008

1. Yes i have a tax number from previous employment - but does anyone have info of any tax requirements during a period without employment?

2. Social contributions for the Thai health cover could make sense indeed - if this is possible at all?. there is no rush as i am still covered by private insurance for the moment, but it would be good to know - is anyone actually doing this? Not sure if such "voluntary" contributions are something that is possible or known in the institutions.

3. In other words there is no way to be legally active as an individual (foreign national) artist/creative in Thailand? Don't get me wrong i don't mean to moan or anything just trying to get my head around the options. I wouldn't expect riches, hence effort and cost of setting up a company will not be feasible unless the concept changes completely - but i wonder, how do creatively active farangs currently operate (stylists, photographers, etc)?

Again, please feel free to send a private message if any info seems unsuitable for a public forum.

Appreciate any info or idea you may have.

Many thanks

[Sophon]

<snipped>

2. Social contributions for the Thai health cover could make sense indeed - if this is possible at all?. there is no rush as i am still covered by private insurance for the moment, but it would be good to know - is anyone actually doing this? Not sure if such "voluntary" contributions are something that is possible or known in the institutions.

<snipped>

When you finish your employment you have the option to continue paying social security contributions, which as Mario says will keep you covered under the Thai health care scheme. And yes, there is "a rush" since you only have a certain time frame to continue the payments (I believe six months, but others can correct), after that you lose your eligibility.

Sophon

[TerryLH]

432 Baht a month to continue in the SS system.

I believe there are lots of people paying on their own.

[Maestro]

...

1. Yes i have a tax number from previous employment - but does anyone have info of any tax requirements during a period without employment?

...

Strangely, this webpage of the revenue department does not say whether you have to file a tax return even if you had no income during a calendar year, but it has this:

...

1. Taxable Person

Taxpayers are classified into “resident” and “non-resident”. “Resident” means any individual residing in Thailand for a period or several periods in total of at least 180 days in a tax year (January 1 – December 31). A resident of Thailand has a duty to pay tax on income remitted from a source in Thailand as well as on any income from a foreign source in connection with the taxpayers’ employment or business carried on abroad or a property situated abroad, and that income is remitted into Thailand within the year that the taxpayer receives that income (i.e. cash basis). A non-resident is subject to tax only on income from sources in Thailand.

...

5. Tax Payment

Taxpayer is liable to file PIT return and make a payment to the Revenue Department within the last day of March of the following tax year. Taxpayer, who derives income category (5) – (8) during the first six months of the taxable year is also required to file a half-year return and make a payment to the Revenue Department within the last day of September of a tax year. Any withholding tax or half-year tax which has been paid can be used as credits against the tax liability at the end of the year.

...

What if I have an income of a few hundred Baht from interest on bank savings accounts, does that make me a "taxpayer" who "is liable to file PIT return", or is a "taxpayer" a person who, in his own estimate, is liable to pay tax if his income after all deductions have been made exceeds the tax-allowance of currently 150,000 Baht?

The tax law makes no distinction between foreigners and Thai nationals and I know many Thais without taxable net income who file no tax return without repercussions. You can expect the same to apply to you, but if it is not too difficult and cumbersome to file these returns you may want to do it just the same and get a refund of tax withheld on interest.

[khunsiam]

I would also like to know the answer to question nr 3.
Twelve years ago I had a partnership and a workpermit as shop assistant, then I got an invitation from two hotels to exhibit but my workpermit was location bound (our shop) and the hotels could not provide a licence to exhibit on their property, therefore I did not.
I believe the gallery holders may deliver a temporary licence...but this has not yet answered the question about the legality to work as an artist of course.

[AyG]

If you have no Thai income during a tax year you are not required to submit a tax return. (In fact, the on-line system won't allow you to enter a nil return, and if you do so, there's a pop-up saying you don't need to submit a return.

If you have interest from a Thai bank account it will have been taxed at 15%. You can reclaim this by submitting a tax return - though it may not be worth the trouble if the amount is small.

[guavagirl]

I believe an artist is a job that a foreigner as not allowed to legally do here unless it is something extremely specialised work that a Thai can not do.

[ubonjoe]

Artist is not specifically called out as one of the occupations listed here Royal Decree B.E. 2522 (1979) Stipulating Work in Occupations and Professions Prohibited to Aliens

[fcbkk]

Thank you all for comments and links posted, greatly appreciated.

Re tax it seems pretty clear in principle but am a bit confused over definitions and details, just need to read through the lot again and hope to get there (thanks for the link Maestro). AyG thanks much for the info too - would you have a link to the online system that you mention?

For social contributions i might have missed the chance if you are right about the limited period Sophon, will try find out exact period of eligibility and confirm here later. Thanks TerryLH for amount info.

Re working as an artist and what if any set up may permit this legally, well, this is not simple obviously, and it will only be relevant for few, so a lot may be new ground to explore. Khunsiam, guavagirl and ubonjoe thanks for clarifying, and raising new questions for me :-)

Could a gallery or agent be a way for such activity (and what exactly is such a license to exhibit?), and what exact activity is restricted. I thought i saw a newer list than the one shown in your link ubonjoe - it might have been a proposed amendment to this list, but sadly cannot find it right now. Will try find again and post here once i am back from travelling.

Cheers