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Do I need to inform Thai authorities about not paying taxes due to the Double Tax Treaty with Singapore?

Mar 14, 2025
20 days ago
I'm from Singapore. There is a double tax treaty with my country. I've already paid my tax in singapore in March 2025. Do I have to inform anyone that I do not have to pay tax in Thailand.
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TLDR : Answer Summary
As a Singaporean citizen with a Double Tax Treaty with Thailand, you generally do not need to inform Thai authorities about your tax status since you are effectively a tax resident of Singapore. Your obligation to remain a tax resident in Singapore depends on your physical presence; if you spend less than 183 days in Singapore, you risk losing tax residency there. Thus, while you currently do not owe taxes in Thailand, be cautious about future residency implications if your travel patterns change.
DTV VISA RESOURCES / SERVICES
Pete *******
No you don’t have to inform anyone that you don’t pay tax in Thailand. Please however be aware of the Singaporean tax residency rules, you are fine for 2025 but even though you are Singaporean you will lose tax residency if you don’t spend enough time(183 days) in Singapore in a tax year. Obviously if you are maxing out the DTV you lose the protection of the DTA in 2026 when Thai tax residency will apply and you may be required if you qualify to file Thai personal income tax.
Claudia **********
@Pete ******
as a Singaporean you dont necessarily loose your tax residency if you spent less then 183 days in Singapore. The 183 days rule apply for foreigners and Permanent resident only
Pete *******
@Claudia *********
Section 2(1) of the Singapore Income Tax Act 1947 (“ITA”) provides the definition of “resident in

Singapore” as follows:-

“resident in Singapore” —

a) in relation to an individual, means a person who, in the year preceding the year of assessment,

resides in Singapore except for such temporary absences therefrom as may be reasonable and not

inconsistent with a claim by such person to be resident in Singapore, and includes a person who

is physically present or who exercises an employment (other than as a director of a company) in

Singapore for 183 days or more during the year preceding the year of assessment; and

b) in relation to a company or body of persons, means a company or body of persons the control and

management of whose business is exercised in Singapore.

For an individual to be regarded as a tax resident, he has to satisfy at least one of the following tests:

1) Quantitative Test

The individual is:

a. Physically present in Singapore for at least 183 days in the calendar year preceding the year of

assessment; or

b. Exercises an employment in Singapore for at least 183 days in the calendar year preceding the

year of assessment (excluding directors of a company)

2) Qualitative Test

The individual must reside in Singapore and that his absence from Singapore must be temporary and

reasonable.

Please refer to the following website for more information:

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tax-rates/working-out-my-tax-residency
Pete *******
@Claudia *********
my point is be aware of the residency rules because at some point on the DTV you will no longer qualify as tax resident of Singapore.
Andy ************
If you are in Thailand on a DTV, you are effectively a tourist, in which case I would guess you have a permanent home in Singapore. If this is the case, your Double Tax Agreement makes you solely a tax resident of Singapore, so you are not required to submit a tax return in Thailand. The changes to Thai taxation this year are not intended to tax tourists. I would suggest you apply for a Certificate Of Tax Residency in Singapore which effectively rules you out of paying tax in Thailand

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Expat **********
@Andy ***********
Irrelevant. He’s Thai tax resident if he’s been in Thailand for 180 days or more in a calendar year. He needs to file a tax return in Thailand if he has brought in assessable income in 2024 (over 120,000 baht for a single person).
Amit ********
@Expat *********
Hi, what is considered as ”bring in assessable income"?
Expat **********
@Amit *******
Anything you bring into thailand over 120k baht in a calendar year if you’re single.
Andy ************
@Expat *********
Please read 2(a) of the DTA above. A person can have dual tax residency
Expat **********
@Andy ***********
Your answer to his question is irrelevant. Just because he has paid tax in Singapore doesn’t exempt him from Thai tax under the double taxation agreement. Which is what his question is implying. 180 day rule still applies in thailand for tax resident purposes.
Andy ************
@Expat *********
But his Singapore Tax Residency may take precedence over Thai Tax Residency. The DTA provides the mechanism to decide which prevails. It's more to do with residency rather than where tax is paid. Read the DTA. The same applies in Australia. I have dual tax residency but am only required to pay tax in Australia, and I am not required to submit a tax return in Thailand. His situation might be the same, I'm not saying it is, but it's certainly worth exploring
Anonymous *************
ORIGINAL POSTER
@Andy ***********
the thing is I already paid for singapore tax residency because we have to pay it when we pay for business income tax. I read on Google that it cancels the overlapping tax. But where or who do I submit that to.
Andy ************
Anonymous participant What are you looking to submit? A tax return?
John **********
It doesn't quite work like that. To be tax resident in Thailand you must spend 180 days or more in a calendar year inside Thailand. If you were in 2024 and brought assessable income into Thailand then you need to also file a Thai tax return (by the end of March) and in that tax return you claim a credit for the tax already paid on the assessable income you brought into Thailand. The existence of a Dual Tax Agreement does not in itself excuse you from paying Thai tax
Anonymous *************
ORIGINAL POSTER
@John *********
there is this credit part that cancels out what I already paid. Income earned is more than amount brought in. Something like that. I didn't understand what Google was talking about.
John **********
Anonymous participant for sure you don't understand. Nothing to do with income earned. It's about tax paid
Greg ********
How many days were you in Thailand in 2004 ie are you Tax Resident in Thaand for last year?
Anonymous *************
ORIGINAL POSTER
@Greg *******
more than 180.
Greg ********
Anonymous participant Go and ask at the revenue office then if they consider you tax resident for 2024. If so complete a return with monies remitted into Thailand and documentation regarding IRAS and tax paid.
Anonymous ******************
You can attach your IRAS to your bank statements or portfolio when you apply.
Anonymous *************
ORIGINAL POSTER
Anonymous participant 315 do they accept both iras and acra? Should I submit everything?
Anonymous ******************
Submitting only IRAS will be fine.