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Has anyone been prosecuted in Thailand for failing to register for tax purposes?
Tax RegistrationThai Tax LawsExpat Tax ObligationsTax Identification Number (TIN)Foreign Income TaxVisa TypesTax EnforcementExpatriate Living in Thailand
May 8, 2025
a year ago
Roger ********
ORIGINAL POSTEROver 200 responses to a post yesterday regarding paying tax in Thailand. Much discussed in 2024, but not so much this year. Seems to be two groups. Those that registered, and those that haven't. My question is this - has anyone heard of anyone being prosecuted for failing to register?
TLDR : Answer Summary
The discussion focuses on the complexities and differing opinions regarding tax registration in Thailand for expatriates, particularly those who have been in the country for over 180 days. Many participants stress that not all expats are required to register for a Tax Identification Number (TIN), as tax obligations depend on personal income circumstances. There are conflicting views on whether anyone has faced prosecution for failing to register, with consensus leaning towards the idea that enforcement of tax laws has historically been lax. No concrete examples of prosecutions are reported, but there is concern about potential future audits as the tax situation evolves.
Pelle Erikssonâ
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Luca G.â
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I used this agency for my DTV Visa...recently on Google
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David *******
Ask your particular questions in AI. Very quick clear answers from chatgpt Gemini etc. Do back and forth "what if x?"...or "what about y?" ..very helpful. My own advice is don't admit to INCOME being remitted. Maintain it's money from your LIFE SAVINGS easy peasy lemon squeezy!
Jeff *******
I think "prosecuted" is the wrong question. Has anyone on a DTV, TV, or retirement extension on an O or O-A visa, or anyone who does not have a work permit ever been "asked" for a tax return?
Brandon ************
No one has been prosecuted. IF they are going to ever start enforcing this, they're going to wait until the DTV people have been here for a few years already, and then get them for multiple years of back taxes. No good to spring the trap early
Roger ********
ORIGINAL POSTERJust remember, while the Thais don't really do "joined-up" government (yet) Big Brother may still be watching. The AIs are a little scary>
Roger ********
ORIGINAL POSTERThank you one and all, that's been interesting. If anyone hears of anyone getting prosecuted for not registering, shout up.
Bob **********
Why donât everyone wait until there is a tax official telling you ,you must get a TIN and file not just tax lawyers and accountants from Bangkok trying to scare you March has passed
Nick ************
DO NOT POKE THE BEAR! He doesn't want to eat you but probably will if you ask him to.
Roger ********
ORIGINAL POSTERI see registration as "volunteering". As a youth, I was taught never to volunteer ;-)
Nick ************
@Roger *******
I learned that lesson in middle age the hard way!Reply to
Nick ************
Reply
Roger ********
ORIGINAL POSTERAccording to the xAI the legal requirement to register for tax purposes for all ex-Pats spending more than 180-days in the country has been in existence in Thailand since the 1980s. I've been here 20 years and only heard about this 3 weeks ago. Doesn't appear to be well advertised.
Nick ************
@Roger *******
I ran a business once and I often wondered how many clients would fail to pay me if I never asked them to and never sent them an invoice.Roger ********
ORIGINAL POSTERWatchful ignorance - a long term strategy of mine.
Nick ************
@Roger *******
I believe we are very like minded.Reply to
Nick ************
Reply
Roger ********
ORIGINAL POSTERI put the Thai authorities failure to enforce their own registration rules for the last 40 years to the xAI. This was part of the response
Todd *********
@Roger *******
i think there are some logical assumptions here. Luckily, you and i will be long dead before implementationNick ************
@Todd ********
that is yet another way of looking at it and a very valid one as well.Roger ********
ORIGINAL POSTER@Todd ********
It seems likely ;-)Nick ************
@Roger *******
that is interesting. It nearly says forget about it but then comes back at the end to say watch out.Reply to
Nick ************
Reply
Peter **********
@Roger *******
Thatâs true (but itâs âmore than 179â).The reason this came up only since approx 2 years is that they changed (the interpretation of) a taxation policy during 2023.
Until then, Foreign income would become âuntaxed savingsâ at year end.
Since 2024 this is no longer the case and foreign income earned while being tax resident remains taxable (when being brought into Thailand and not protected by a double tax treaty and and andâŚ).
Roger ********
ORIGINAL POSTER@Peter *********
Indeed - Departmental Instruction No. Por ********
, published in the Royal Gazette on October 6, 2023. This instruction clarified that, effective January 1, 2024, tax residents (those staying 180 days or more) must pay taxes on foreign-sourced income brought into Thailand, regardless of when it was earned, closing a previous loophole that exempted income remitted in a different year from when it was earned. Clearly, I've stolen that quote.
Peter **********
@Roger *******
Correct, with a little change:âŚâRegardless of when it was earned, but after 31-12-2024ââŚ
Note that one of the Thai tax experts in our group (Thailand Tax rules for expats) contests the legitimacy of the entire policy change.
His opinion, however, hasnât been tested in courts yet and I bet it wonât in the near future.
Reply to
Peter **********
Reply
Oo *****
Nope,
Hans-Georg ******
Now the tax authorities having time to prosecute for almost 10 years.
Peter **********
Oh, such a smart analysis. đ
Also there were two type of responders: Male and female
There were two type of answers: With spelling errors and without spelling errors.
Are you a financial analyst for DT? đ¤Ł
Also there were two type of responders: Male and female
There were two type of answers: With spelling errors and without spelling errors.
Are you a financial analyst for DT? đ¤Ł
Roger ********
ORIGINAL POSTER@Peter *********
you forgot comedians and not-comedians.Peter **********
@Roger *******
And people named Norton and people not named Norton. Bet you work for DT as well. đ¤ŁReply to
Peter **********
Reply
Jeff *******
I have a Thai TIN but the last time I filed a thai tax return was 2008 and I've spent over 180 days a year here every year since. I'm still waiting for someone official to ask for my tax return.
Peter **********
@Jeff ******
Nobody will, and you know it. đNick ************
@Peter *********
so if no one asks what is the point of doing it?Peter **********
@Nick ***********
1) How many people stand at a red traffic light and ask you to stop?2) How many people ask you not to cut them while you hold your steak knife?
3) How many people ask you not to hit little children?
That said, you are legally required to know the law of the country where you live, and abide by the law. Itâs really that simple.
Some people get away unpunished when dealing drugs, abusing women or committing tax fraud.
Others get caught.
Today the TRD doesnât have the means to track your finances and take action. But they have 10 years to install whatever system they want, backwards change bank reporting criteria and whatnot.
Will they do it? I donât know. To be honest, I donât care either. I prefer to stay within the boundaries of the tax laws and not worry about being fined or possibly even refused an extension after 9 or 10 years.
I build my future here and pay my dues, limited as they are, while doing everything within the limits of the law to pay as little as possible.
In my case possibly between 1,000 and 2,000 baht per year.
Hopefully some day my income will justify that I must pay millions, but in all honesty I donât see that ever coming. đ¤Ł
Thailand Tax rules for expats
Nick ************
@Peter *********
the answer to 1, 2 and 3 is everyone unless they like getting run over by a bus, like the sight of their own blood or enjoy seeing little children battered. Your last sentence is quite odd because you must be the only person who is hoping to pay millions of baht in tax.On a slightly different tack Thai revenue are soon going to work out that it is not cost effective to go through your tax affairs only to find out that you might just owe them 1 to 2 thousand baht.
Peter **********
@Nick ***********
You obviously didnât read or didnât care to read my âoddâ last sentence. Maybe try to comprehend what I wroteâŚâHopefully someday my income will justify that I must pay millionsâ.
Now let that sink a bit. You can do it! Show us you can!
Nowhere did I write that I am hoping to pay millions of tax.
Read it, Nick! Come on! Show us youâre capable of reading *and* understanding.
I challenge you!
PS spending one full day per expat on an audit to get 2,000 baht tax + fine + interest is definitely cost effective! Multiply that with 3 mln expats.
AI says average income for civil servants is a bit more than 10 k per month, say 500 baht per dayâŚ
They could setup a company to do this for them! đ
Nick ************
@Peter *********
you are much too clever for me. Your sentence now makes no sense to me at all. But do I care. No!Peter **********
@Nick ***********
I already thought so. đReply to
Peter **********
Reply
Giraffe *********
Nope
Greg *********
I hear so much conflicting information, yes you have to get a TIN and file a tax return, no you donât, etc. Iâm just going to wait to see how it all pans out. If I do have to file, it will be next year anyway. Should be sorted out by then. Anyone that says they know definitely about it, is full of it as far as Iâm concerned.
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Peter **********
@Greg ********
You get conflicting answers because many answer from their own perspective. Having a tax liability is a very personal thing and entirely depends on your personal circumstances.I see to often that people ask a tax related question without giving information and then many jump the keyboard to give conclusive answers.
We have a special group on Thai Tax Rules where we try to avoid / correct such answers. 1800+ members including a few Thai tax lawyers.
Click here:
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/Reply to
Peter **********
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Ant ******
Pay the tax don't invest in Thailand. Thailand pays the consequences
Nick ************
@Ant *****
the truth of that might just be realised at some point in the future.Reply to
Nick ************
Reply
Roger ********
ORIGINAL POSTERSo far, nobody has answered the question.
Todd *********
@Roger *******
the is answer is no. Nobody has been prosecutedRoger ********
ORIGINAL POSTER@Todd ********
thankyou. I tried to avoid the tax issue, figuring if nobody was being prosecuted for not registering, then it was all a bit academic.Peter **********
@Roger *******
If you mean âregistering for a TINâ I doubt whether they will ever âprosecute anyone who doesnât register.About checking those who didnât file, I have information straight from a Bangkok TRD official that they plan to start audits during 2025. However, given the fact that 1) the TRD is currently highly understaffed, 2) most TRD employees donât have a clue about the tax rules for foreigners, I have a very strong feeling that the story might just be a wet dream of said official.
But what is now doesnât provide any guarantees for tomorrow.
Roger ********
ORIGINAL POSTERTrust me, I have no guarantees for tomorrow. Surprised I got to 70. Apparently, ignorance is no defence, so I'll probably opt for dementia. The wife says I'm barmy already.
Reply to
Roger ********
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ElĂas ********
I've heard many people that were rejected by the tax authority itself when trying to get a TIN. For me, that means 100% they didn't need to pay taxes here.
Simon *********
@ElĂas *******
same here they wouldn't give me tin even though I'd been here more tajn 180 days and brought in 2m baht.. but tax advisor says first year lilley exempt as $ in from savingsReply to
Simon *********
Reply
Neil ********
All the years in Thailand I have learnt to keep my head down.
Pete *******
You have a legal obligation to register (get a TIN) only if you qualify to do so. If you donât qualify you do not need to register.
Kool *******
If you don't actually do any work in Thailand then don't worry about it. Thailand trusts that you paid your income tax on any money you bring in, until you prove them wrong. If you actually make money working in Thailand, not remote work, then you file Thai income tax.
Michael ***************
@Kool ******
sorry, but this is not correct. You might want to look at this a bit more.Kool *******
@Michael **************
actually I am very correct. You might be technically a tax resident after 180 days in Thailand, but that does not mean you automatically must file. Far from it.Frangipani *******
@Kool ******
Yes, it does.Per-Arne ***********
@Frangipani ******
no it doesnât. It depends on what money you transfer to Thailand. If, for example, you transfer your savings from prior years, then no need to file. You better get some advice so you get it correct.Jim ********
@Frangipani ******
No it doesn't. Unfortunately many believe it's a "one size fits all" situation, which is so far from reality. Even with 180+ days in the country, certain DTAs can allow a dual tax resident to have sole tax residency in another country. There's so many clauses in the various DTAs which stop certain remittances being non-taxable in Thailand. The only people required to complete a tax return are those with assessable incomeReply to
Jim ********
Reply
Peter ***********
@Michael **************
He's probably referring to retirees on pensions, in which case he's correct. Through DTAs many pensions are not taxable in Thailand, and the small percentage that are wouldn't be worth the Thai Tax Office chasing up trying to extract a few baht.Jack ********
@Michael **************
exactly he has no idea what he is talking aboutReply to
Jack ********
Reply
Peter *********
Many thais pay no tax
John *********
@Peter ********
I believe it is most, not many.Reply to
John *********
Reply
Peter *********
Less they know the better đ
Peter ***********
Not everyone is required to register. Many expats living here do not have assessable income so therefore are not required to register
Peter **********
@Peter **********
Technically youâd have to get a TIN when staying 180 days or more, though I wonder if anyone within the TRD really cares when you donât have any assessable income. đPeter ***********
@Peter *********
Not quite correct. You don't necessarily have to get a TIN if you're in the country for 180 days - this is yet another internet myth. Yes if you have no assessable income, it is impossible to complete the tax formPeter **********
@Peter **********
I stand corrected. 180 days and qualify for filing (have assessable income above stated limits). You are right.The 180 days rule merely defines whether you are tax resident or not. My bad.
Peter ***********
@Peter *********
The 180 days is most definitely the starting point for residency, but keep in mind many expats have dual tax residency, and when the rules of the relevant DTA are applied, many would lose their Thai Tax Residency statusPeter **********
@Peter **********
I donât know whether the Oz DTA protects Australians from having dual tax residencies. To be honest, it would surprise me if that were true. But anything is possible.Be as it may, I donât know the ins and outs of the Australian DTA. So Iâll take your word for it. đ
/edit 10 minutes later: article 4 is interesting and does assure that Australians are tax residents in one country only. Iâd love to continue this conversation in our tax group as this may affect all Australian expats.
Thailand Tax rules for expats
(Having read only article 4)
Peter ***********
@Peter *********
It's individual circumstances. Most DTAs have similar criteria, but the Australian is the only one I've seen which uses the word "solely".Reply to
Peter ***********
Reply
Chizel *******
@Peter ********
Hi Peter, could I please ask you a question, I know you are an Aus resident for tax purposes and Aus has sole taxing rights over your money as per Article 4 in the DTA but my question is if you're still considered a Thai tax resident as you spend more than 180days here? For example, what do/will you write on the tax declaration forms if/when sent to you from your Aus bank? Cheers mate.Peter ***********
@Chizel ******
My answer is No, as the DTA has already deemed me solely a tax resident of Australia. I also have a Certificate Of Tax Residency from the ATOReply to
Peter ***********
Reply
ElĂas ********
@Peter ********
yes, like me. I don't work for a Thai company. I don't have (nor have had) a Thai bank account, I haven't remitted any money, and I don't pay rent to a Thai person or entity (I pay rent with my non Thai-card to Airbnb, which is foreing based).Nick ************
@ElĂas *******
if you don't earn any money, don't have a bank account and don't receive any cash how do you fund your life in Thailand?ElĂas ********
@Nick ***********
I have savings but I also earn money, I'm a remote worker (and with a visa for remote workers: the DTV). I get my salary deposited every month on my home country bank account (where I must pay taxes for it). I always pay everything here using Thai QR, Alipay+(for ****
as they don't take Thai QR) or credit/debit cards (in that order). My country (South Korea) banks have agreements with Thai banks so we can use our native Korean banks apps to pay here using either Thai QR or Alipay+. We can even use the app to get cash at any SCB ATM, but I don't really need to. I've heard that not only Korea, but many Asian countries (Japan, China, Singapore, Taiwan maybe even Russia?) also have this kind of agreements. And no, I don't need to remit any money first to use it, I just use the regular QR scan and then the money is deducted real time from my bank account, without extra fees.
Side note: I first moved to Thailand with a DTV. Never lived here before that.
Nick ************
@ElĂas *******
that is interesting. I have never heard of an arrangement like that before.Reply to
Nick ************
Reply
Peter ***********
@ElĂas *******
Keep in mind any credit card transaction and ATM withdrawal is classified as a "remittance" and would (if the matter arise) be subject to taxationElĂas ********
@Peter ********
for regular transactions it's not a remittance. For ATM withdrawals, it could be, yes. I only used it to withdraw money once to try if it worked (it did), and it was like for 20K bath only. And my country (where the card is from) doesn't share any type of data with Thailand, either.Peter ***********
@ElĂas *******
Any credit card transaction is a remittance, as is an ATM withdrawal. The Thai Tax Office only needs to see the transactions, the existence of a CRS agreement doesn't make any difference. The tax liability has more to do with source of the money, your own personal situation, and any DTA Thailand has with your country.Reply to
Peter ***********
Reply
Todd *********
Get LTR and all this goes away instantly
Roger ********
ORIGINAL POSTER@Todd ********
excuse my ignorance, what is LTR?J **************
@Roger *******
itâs a visa for the very wealthyRoger ********
ORIGINAL POSTERI doubt that I'd qualify - not even sure I have 10 years left in me ;-)
Todd *********
@Roger *******
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Reply to
Todd *********
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