One for the experts

[dluek]

Hi all,

I was issued a Non-Imm M (media) visa in January and today received my work permit. I left the "salary" section on the work permit application blank and was not asked to fill it in. Payments for the work I do in Thailand go straight from my company's Australian account to my US account, so it never goes through Thailand. For living expenses, I withdraw money from my US account using ATMs in Thailand -- I don't currently have a Thai bank account. But I live / work in Thailand and spend the vast majority of my time here. Given this situation, I have no idea what my tax obligations are in Thailand. Any thoughts / advice would be appreciated.

Also, should I start 90 day reporting starting when I've been in the country for 90 days, or 90 days after I receive my nine-month extension (which will be roughly 90 days after I entered).

Thank you very much.

[ubonjoe]

If you are here for more than 180 days a year you are liable for taxes on any money you bring into Thailand earned from working. You should file annual tax returns and pay the tax on that. Info on taxes here:http://www.rd.go.th/publish/6001.0.html

Your first 90 day report will be due 90 days from the date you applied for your extension.

[TerryLH]

"If you are here for more than 180 days a year you are liable for taxes on any money you bring into Thailand earned from working."

Is the rule still that you are only required to pay taxes on money earned and brought here this year?

If you were using money from savings from another year, no taxes due here?

That seems to work for retirees.

But, won't he need tax info from here to get an extension from immigration?

[ubonjoe]

Only money from working, rental income and etc is taxable. Pensions are exempt.

Since he said he had a non- m visa he would of gotten an extension under clause 2.12 In the case of performing duties in the mass media:of police order 777/2551 which has no salary or tax payment requirements only clause 2.1 has that.

[ScottMallon]

I don't know if you're the same I guy I communicated with about this matter but...If you are a correspondent for a foreign company based outside of Thailand and are being paid by them, you pay no taxes in Thailand. I have never heard about a foreign correspondent paying Thai tax on income earned from a foreign company based outside the country, 180 days or not.

[dluek]

under clause 2.12 In the case of performing duties in the mass media:of police order 777/2551 which has no salary or tax payment requirements only clause 2.1 has that.

Right, doesn't that mean I'm cruising through a loophole (albeit a very grey one) that that makes it so I'm not legally accountable for taxes in Thailand, particularly given the fact that no payments are made by any Thai companies / through any Thai bank accounts? The work permit allows me to my job in Thailand, but it's unlike a normal work permit situation that requires all of the info (financial capital etc.) from a Thai company. In this case, as a member of the media, I can still claim residency in the US (that's where my only bank accounts are) and so would be obligated to pay income taxes there, and not in Thailand, correct?

Thanks a lot for the help it's appreciated.

[ubonjoe]

From: http://www.rd.go.th/publish/6045.0.html

Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand

Then 2.1 on webpage defines accessible income.