@Erik ******

for extensions i agree, its usual process to produce the same documentation. But i very much doubt that anything will be checked on entry by the boarder guard on a visit. While the soft options could require a pdf with bookings/schedule as it would be a quick check, non soft options would be difficult to have a document that could be quickly checked.

Assuming your enquiring about an e-visa DTV, you will not have a physical visa or visa stamp in your passport to transfer to my knowledge, depending on your usage you may have entry and exit stamps. Most instances on change of passport, people go to imigration to transfer Extension of stay and re-entry permits not visa's. So there are two scenarios in that you are entering Thailand and you new passport doesnt match your pdf visa, or your in Thailand and change passport, the 2nd one you can probably do something at local immigration, but the first one needs understanding before you travel.

Are they not asking about the Kor Ror 22 which should have been obtained from a local Amphur if marriage was abroad and involved a Thai citizen, or Kor Ror 2 if married in Thailand? Either should just involve a trip to the Amphur to produce a new copy.

@Rini ********

Thailand works on a remitance basis, so only money received in Thailand (by what ever method, transfer, cash, ATM) is considered for Tax purposes. Currently money earnt and that remains outside of Thailand is not considered. Tax is only paid by you manually at the end of the year on what you declare and calculate as tax owed. (Twice a year if the income is from rental income). Tax is only owed on assesable income, and if dta in place tax already paid can be offset against the tax owed in Thai as a credit as well as Thai tax allowances reducing any owed amount to possibly zero. This has always been the case. The recent change basically meant that money earnt in a year previous to the tax year, but remitted in the tax year is now treated as assesable unless earnt prior to a static /2024.

None of what i've seen in this thread is about anything that changed recently. Everything mentioned has been in place for many years. Observance of it and government management of it might be questionable. A good set of webinars can be found at expattaxthailand.com this one is on Australian dta.

@Tim ********

the only other stipulation is if accessable income is greater than 120k baht, if your income because of DTA detail or can be proven to be excludable (wholly earnt prior to 2024), so not assessable, their is no need to file a tax return. Wouldn't exclude you from tax audit, or tax owed payment if they don't agree with your proof.

@Nippanut **************

this statement is no longer valid. The rule change moved the goalposts, its now only tax exempt if earned before /2023 on remitted funds.

@Ron *******

that would be the same in any country where an employee is off books and payed cash. Thailand operates a PAYE system and legit companies have to fulfil their obligations and apply a witholding tax along with the obligatory social security contribution.

Ron, the statements in your post have all been in place for many years, and the important missing statement is 'on remitted funds'. Thailand currently only looks at funds you remit and declare for tax purposes. The rule change you mentioned means that where as funds earned internationally in one year and remited in another year are no longer tax exempt, except if they were earned prior to /23. All other rules remained unchanged.

You will recieve a pdf file to print out, which you will have to present along with the passport on each entry. Don't loose access to the pdf as i've seen no process detailing a reissue. So keep some backups, 5 years is a long time to hold onto a file/paper.