@Sue *********
there are NO new laws. Your first tax payment is due march 2025. You became liable to Thai income tas as of 1st jan 2024. But, as of 8th October 2024: The Half-Year Tax Filing Deadline is Fast Approaching... Do You Need to File a PND94?
This only applies to certain types of income. The two most common cases we assist with are:
Those with Thai rental income.
Those who have been in Thailand for 180 days or more and have remitted (transferred) overseas rental property income to Thailand.
Other situations that may require filing include:
Working as an individual contractor.
Income from a liberal profession.
Running a business, commerce, agriculture, or transport.