How do I navigate tax obligations as a 180-day Thai Tax Resident?

@Larry **************

The directive from the finance minister was: As 1st Jan 2024 the tax office will enforce the tax laws on all residents regardless of nationality. The first tax returns due under this new regime should have been filled by end of March 2025, that was only 8 months ago. You have to give them a little time before they start the enforcement through prosecution. If and how rigorously this might be enforced remains to be seen. If you believe you are off the hook because they have not knock on your door yet, you and your friends are a little premature!

@Graham ******

We will see

@Larry **************

In deed. The letter from the Tax office looks like this: Dear Mr Gearhart. We notice you have not filled a tax return for the last 5 years; We do notice that 1,000,000 Baht has been deposited in your Bangkok Bank account each year from your pension provider. We also notice usd550k deposited last year, which I am still investigating for use in a house purchase using a company with nominee shareholders already found guilty and is also subject to income tax which you will be advised of at a later date (if you transferred this money to your wife as a gift and you also live in this house you will both be prosecuted for fraud). We are therefore applying emergency tax to your account of 340,000 baht (34%) per year plus 680,000 baht per year (200% penalty) which make tax due of (340,000+0) *5 immediately, failure to pay will result in criminal proceeding! Since you are late filling, we will not allow you any allowance nor will we respect any dual tax agreement. In respect of your illegal house purchase this matter is with the commerce department who are preparing a criminal complaint against you. Kap Kun Kap!

@Graham ******

🤣🤣🤣 and Santa Claus in the Easter Bunny are real too

@Larry **************

I'm not volunteering anything

@Pete ******

If the revenue department does not do this, who does it in Thailand? There are always an enforcement teams that do this regarding tax. In USA, UK, Germany, Spain, Japan, China, etc.. all countries have this. Who does this in Thailand if revenue department does not do? I meant, who collect tax and enforce someone who did not pay tax rightly? PS) If you did not pay tax or against tax law in your country, who makes it up in your country? or they just leave you alone? not paying tax? or what do they do in such cases?

@Yo***

they have enforcement teams but the resources are limited so they go after the many big fish in Thailand. Your personal income tax enforcement is not high on their radar unless of course you come to their attention through criminal activity.

@Jay ******

what barstool tax advisors have you talked to?

The rules are quite clear, well published, and easily confirmed by talking to a real lawyer or tax advisor. (Link to rda below)

Everyones situation is different, but in allot cases money remitted into Thailand are tax assessable.

- If you bring in money that’s tax assessable according to Thai Law: you’re supposed to file taxes. Then potentially deduct tax paid in source country as tax credits . (Depending on DTAs)

- If you only bring in non-assessable funds: no need to file taxes.

What type of funds are assessable or not is well documented and can depend on country specific tax treaties/DTAs.

It’s really not that hard. But I certainly recommend a good tax advisor if you’re unable to understand the rules.

But its very easy to understand: IF you spend more than 180 days in a given calendar year and IF you bring in funds that are tax assessable: You are supposed to file taxes.

@Marc *******

you can register if you want head in the sand ,stop with all your BS

@James *********

yes and you can ignore it and maybe face the consequences. 🤷

@Marc *******

If you have no assessable income then you don’t even have to register.

Check Thailand Tax rules for expats for more information.

@Peter *********

I've been told otherwise from a thai / foreigners tax company in Bangkok.. get the the tax number and fill it in as blank if that is the case.. a lot is changing now with the banking systems and they are digging more than they have done before.. reading about the lad from OZ a couple of days ago , and how his bank in OZ were threatening to close his account at home if he never shared his thai tax number with them.

@Steven ********

I don’t know what “fill it in as blank” means when related to your tax number.

About the bank’s attitude: They are legally bound to do this due to CRS requirements. Every bank I know lists in its T&C that you are required to provide truthful and complete answers to their information requests or they *may* close your account.

It is what it is.

@Peter *********

Sure you have to register once you stay 180 days in the country. But they will not charge anything. But that's not up to you to decide if you pay or not. The money you bring and spend in Thailand counts as income. Even creditcard

@Marc *******

And they are going to tax all Tourists when they use a credit card?

@Les **********

He is just bending in all kinds of weird curves to avoid admitting that he doesn’t know the rules.

Scare mongering. 🙄

@Peter *********

you are the guy will be laughing and send dork smiley when in 5 years people posting getting slapped with big fines because they failed to register.🤡

@Marc *******

Scare monger…

Call me when all those massive fines are imposed on Americans bringing in only social security. You’re dreaming, scaring people for no good reason. I hope people will acquire proper information rather than listening to your Halloween version.

@Peter *********

I wonder how you live in Thailand if you don't bring money in the country🤡 you don't need to eat etc.?🤡

@Peter *********

All I know is if you stay 180 days in a calendar you become a tax resident. What exactly they consider as income I don't know. So better register if you spend money there to avoid future problems🤡 it's just common sense

@Les **********

If they stay more than 179 days apparently they can

@Marc *******

Hypothetical Case:

1) I am tax resident since 2024.

2) My foreign income is 100,000 baht per month.

3) I bring monthly 79,000 baht into Thailand.

4) I pay zero tax in my home country.

A )Do I need to get a TIN?

B ) Do I need to pay tax in Thailand?

No matter what you answer, I will prove you wrong.

@Peter *********

I don't know if you need to pay tax. All I know is you need to be registered if you stay 180 days in a calendar year. You will not prove me wrong by telling me I am wrong.

@Peter *********

you think in 10 years from now if they look in the system and they see you had been staying the full year in 2025 but never registered in the revenue system they will just take your word for it "oh I didn't have any income so I didn't need to sign up I don't need to pay tax anyway"?

@Marc *******

Nope. You need to have proof. That’s the “price” of not filing.

In the hypothetical case mentioned earlier: I simply show a bank letter with my savings per /2023 and every thereafter showing how my savings decreased with 12x79,000baht each year.

I lived 100% on savings, no assessable income ever, no TIN required.

Big deal…

Considering your lack of knowledge or understanding I’d say showing 11 letters from the bank might be a huge problem for you.

@Peter *********

if they even consider credit cards expenses and atm withdrawals as income you will have a hard time coming up with all the documents. And even if you only have savings. In a Thai bank account it needs to be registered. They will decide if you pay tax or not

@Marc *******

Don’t obscure the topic.

Being tax resident is *not* the sole requirement for getting a tin, despite you’re claiming otherwise three or four times.

You are spreading false information.

Eot

@Peter *********

I don't spread false information. Once you stayed more than 179 days in calendar year you become a tax resident. It's a fact. They will want to know about you.

If they even consider creditcard expenses as potential income they definately will want you to register.

And they will decide what amount is considered assessable income and not you

Period

@Peter *********

so what? You still need to be registered after 179 days. Regardless if you have any income at all or not

@Marc *******

No, you don’t.

Wrong answer.

You only need to register if you are tax resident *and* bring in assessable income.

You are spreading false information.

@Marc *******

No you don’t necessarily have to register. The tax law says you need to register when you are tax resident (180 days rule) *and* have assessable income.

Eg. people who live on savings or US social security never have to register for a TIN.

@Peter *********

yes that's what I said if you stay 180 days in calendar year. And then things such as credit card expenses and any money you bring in the country or take from ATM counts. So once you stay 180 days you need to register

@Marc *******

no

@Marc *******

not correct

@Roger *******

yes correct. You need to be registered. Period

@Marc *******

wrong. I have written ghe correct answer above.

@Roger *******

I don't even see your answer. All I know is that you have to register if you stay 180 days in a calendar year. Regardless if you think it makes sense or not

If you stay more than 180 days in Thailand you automatically qualify as a tax resident. However, you do not need to register unless/ until you remit into the country an "assessable sum". Then you have 30 days to register and must submit a tax return before the following April. No "assessable sum" no need to register. That is the current law.

@Roger *******

Correct, but “within 60 days”, not 30.

@Marc *******

the onus is on you to complete a Thai tax return and pay any tax due.

@John *********

yes I know