I am a US citizen who will be working in Thailand full time with a legitimate visa (Non-Immigrant F) and work permit.

I will be paid by a company with registered business entities in the US and Singapore. I will be earning **under** the foreign earned income tax exclusion cap.

I have a few questions:

1. Payment mechanism: Are all of these legitimate payment options?

• Get paid directly to my US account from the US company
• Get paid to Thailand account from the US company
• Get paid to Thailand account from the Singapore company

2. In terms of moving money around, does any of the above seem much more sensible than the others?

3. Tax liability.

• Must I pay tax in Thailand regardless of where the funds are deposited (for example, if I am paid in the US, could I pay taxes strictly in the US?)

Thanks in advance for thoughts and, in particular, reference to specific laws / policies.

I am not sure how you are going to work here without being paid by a local company or organization and having Thai taxes and social security deducted from your pay.

Thanks UbonJoe,

Can I translate your comment into a statement that you believe being paid by a foreign business entity is not permitted under Thailand labor law?

Pardon my ignorance. This is new territory for me.

To get a work permit you must normally work for a business that is locate in Thailand, so the company would at least need a representative office here.

Where you get paid might be irrelevant, but you would need to file for income tax in Thailand and pay taxes. There are tax agreements with other countries to prevent double taxing. But that is something I know little about.

Just curious, why the "F" visa and not a "B" category? F is not often given.

It's working with a bilateral government aid agency as a foreign expert.

The question than is if it is a company or an NGO? Seems the last to me and different rules would (in all likelihood) apply.

You might fall under the extension rules for volunteers.

You would probably fall under 2.21 of the current police order and my understanding is there would be no need to be paid in Thailand. For this category there is also no income requirement.

Tax agreements would prevent you paying double taxes, but beyond my expertise to say which option would be the best.