TAX on Income from Abroad

[Declan MacPherson]

A question or two. Is anyone bothering about this or not? We here from agencies, obviously with a financial interest, that it would be prudent to comply, possible ‘comebacks’ if you don’t, but how many have/will fill in returns, sort out DTA, apply online, at the local office or use an agent? I find myself in a position of having drafted a return, assembled various documentation including that from HMRC, translated in some cases as best I can, wondering whether to go to the local office where, so far, communication isn’t easy even with wife alongside. My application should actually be very straightforward, from my calculation I might have to pay around 10,000 baht Thai tax(dependent on how the Revenue Office use varying exchange rates). I’m averse to being the mug who goes through the rigmarole, pays up, yet the status quo remains for those who do nothing! After the initial ‘panic’, I’m not sure we’ve heard anything from the Revenue Department. Is it all going to be a Thai ‘White Elephant’?

There is no codified law that says that everyone must file.

I have no job in Thailand or anywhere else.

Since all of the cash brought into Thailand in 2024 was from US savings prior to January 1, 2024, I won't be filing anything or applying for a TIN.

Even if the cash brought into Thailand was not from 2023 savings, all of my pensions from the US are covered in both the Amity Treaty between the US and Thailand and the DTA between the US and Thailand.

Of course, like you, I still look for more guidance from the TRD, but there has been none.

[Bandung_Dero]

That is the most sensible post you have made since the garbage you're scribing into the @Trump 2025 thread!

[Brian Davis]

There is no codified law that says that everyone must file..........
Of course, like you, I still look for more guidance from the TRD, but there has been none.

Yes, Declan, I'm sure you're correct. My questions were intended for those who already knew their circumstances would mean, if they filed, they'd have to pay some Thai tax, rather than those who knew already that they wouldn't have to file. Also, to find out what, if anything, was going on, because the last post on this topic was at Christmas!

My wife and I don't often 'sing from the same hymn sheet' So, I was quite surprised to hear her ask what amounted to " Why are you doing this now?, Why not wait to see what happens?, Why didn't we see other foreigners at Udon Revenue?, Why doesn't the office have someone who can speak English and knows financial matters?, I've not heard anything on the news, etc." Quite something for her to contribute to such an issue.

This initiative is quite a major thing from the Government/Tax Dept., so I was hoping for some improvements in communication. I tried what I think is the correct Helpline which didn't have an English option!

By coincidence, a US friend just 'phoned me, having returned from Udon Revenue. He ONLY receives Social Security and several had confirmed exemption from Thai tax. I'd suggested he didn't have to file, so why he went to the office I don't know. Directed to one of the processing desks, a non-speaking English officer related via his wife that he'd have to pay a large amount of tax. It took the friend some time and reference to paperwork, before he was able to convince the officer he was wrong. Just an example that staff aren't informed and the communication problem.
The staff there may be ok dealing with tax returns from Thai. Bit more involved with foreigners. If I do file, I hope there's someone who can agree credit due under DTA. I've no intention of paying the full Thai tax calculation and then having to await a refund etc.

[Declan MacPherson]

Thanks for the feedback, Brian.

I agree with you on all points. I can't see running around in fear when the TRD hasn't provided any guidance.

I've been in contact with several friends in the Kingdom, and they all get a different story from their local TDR offices.

[tamada]

After my experience trying to get a TIN last April at the Udon RD office, I won't be bothering.

Apologies if I'm repeating myself, but do you have a pink Thai ID card?
The Udon office told me the number from this card could be used - and it would actually be the identical number allocated for TIN. Not tested yet, until I submit my tax return, but I've entered the 13-digit number from my pink card on my draft tax return.

Yes, yellow book and pink card, issued by the Udon Amphur, in my possession but not even mentioned by the Udon Thani 'boss lady' in conversation.

There was an article in the media, quoting an unnamed RD person saying that the 13-digit alien ID number being arbitrarily accepted as a TIN will be replaced by a 10-digit TIN.

A friend of mine who first worked with a Thai government agency in Thailand in 2007 had a 10-digit TIN issued. When he started work more recently with a foreign company with a BOI license, he had to change the 10-digit to the 'standard' 13-digit TIN (same as a Thai tax payer) but it was a different number from his yellow book/alien ID that they weren't interested in.

Hence, my reticence in trying to be proactive or ahead of the curve with another Thai government bureaucracy until they actually publish an edict that all RD offices are expected to follow... but like immigration, land transport offices and amphurs, they probably won't.

[Brian Davis]

Thanks for response, Tamada. Oh boy, it's rare for any administrative task to be straightforward here.

[sometimewoodworker]

While the number on the yellow book/pink card may be used as a Thai tax number (it isn’t automatic you may have a different one) it has to be activated in the RD system, so if you have never commuted with the TRD you probably can’t file online without first going to a RD office. There is not that much consistency in the TRD on this point.

TIT YMMV

[kopkei]

anyone here who can post me the link of the official publication in the royal gazette that this new tax law is actually confirmed there ?

[Doodoo]

Is this what you are after???

https://www.rd.go.th/english/6045.html

[Declan MacPherson]

anyone here who can post me the link of the official publication in the royal gazette that this new tax law is actually confirmed there ?

There is no codified law requiring everyone to file; and there are numerous scenarios where all cash brought into the Kingdom by expats is not assessable.

Do what's best for you.

[jackspratt]

Is this what you are after???

https://www.rd.go.th/english/6045.html

That is from 2020, and is outdated.

[Doodoo]

then maybe you can find something for him

[jackspratt]

Take your pick

https://www.google.com/search?q=new%20t ... r%20expats

[tamada]

anyone here who can post me the link of the official publication in the royal gazette that this new tax law is actually confirmed there ?

It is not a new law inasmuch as it the enforcement of an existing one with some proposed changes.

[Stuart52]

Check this out
https://www.expattaxthailand.com/thaila ... ed-income/

[kopkei]

a question for the specialists here , as i do no have any income , not transferred any money after 01.01.2024 , living of money in Thai bank account , do i have to file for tax or not ? if i do, does this imply that all Thai without income have to do the same ? ...it will be busy at TRD i think ....

[Doodoo]

Nope As long as you didnt transfer money from abroad or generate any funds internally your ok

[Declan MacPherson]

a question for the specialists here , as i do no have any income , not transferred any money after 01.01.2024 , living of money in Thai bank account , do i have to file for tax or not ? if i do, does this imply that all Thai without income have to do the same ? ...it will be busy at TRD i think ....

There is no codified law today that requires everyone to file.

Do what's best for you.

I'm not filing because I don't owe anything.

However, only because of TIT, I am prepared for anything.

I can see one day going to immigration for my annual visa renewal and having them ask about my Thai tax documents. Because I won't have any tax paperwork because I don't owe taxes, they may require me to go to the TRD and get a letter stating such. If that happens, it would subject us all to a TRD mini-audit to prove our tax status to get the letter.

There's no indication that this will happen, and it will be a huge PITA for TRD, but anything is possible in the Land of Smiles.

Be Prepared.

[Bandung_Dero]

Yes agree. If confronted with crap at Immigration I'm down to Ms Dodgy Visa Udon with 20K Baht and let her sort it!!

[Bandung_Dero]

Check this out
https://www.expattaxthailand.com/thaila ... ed-income/

Another room full of leaching "Ambulance chasing" A- holes trying to drum up business!
IMHO, like the rest of us, they have no idea how this is going to pan out. Neither do the Thai law makers from what we are seeing now.