As others have said its the law that every foreign visitor ( were all vistors regardless of visa) is registered within 24 hours (even those married with kids living in the family home). But don't get hung up on the 24 hour thing, just get it done as practically possible and enter the check in date as the date that the report is being filled in. (Dont try and back date it).

@Brook *******

your passport yes

@David ********

more to the story then...

You really need to understand the context of the statement, and when and where the conversation that included the word 'banned' happened. If the person was trying to enter the country with an extensive history as you described they aren't a tourist anymore. The IO could have said "i'll let you in but its the last time" or i'll let you in but your banned from using exempt again this year", or rejected them and said "your banned from entering without a visa because of your history". Proper bans are usually applied at departure and are linked to overstays ( or some expulsion action). Its possible on exit that the IO on exit noticed the history and warned the person that they were banned from entering again this year on exempt again. If it was a proper ban, they would would know the length. Its most likely banned from entering (refused entry) as not having proper visa, ( based on historic stays).

@Jim *******

if thats your interpretation of the wording, then so be it, but i couldn't find it within the DTA. But DTA's are complex documents and I may well have missed it.

@Jim *******

i think you need to read the Australian DTA again, and not make a sweeping statement to all Australians, based on your personal tax situation. The DTA does ring fence certain income types so they can be treated as non assesable, and if you only remit non assesable income then correct you dont have to file. But there are a lot more assesable income types than non assesable, and if these are remited then tax would be owed. The filing is your opportunity to reduce what you owe by using tax paid as a credit. If you dont file and you had assesable income, you dont reduce what you owe, and if they ever knock on your door, you could owe upto 10 years back tax plus fines based on their calculations.

@Jo *********

obviously your choice, same as not wearing a helmet on a motorcycle.

@Nick ***********

yes you have to be careful on selling up and moving, with regard timing. Under current system making the move from July onwards has more tax advantages. The 150k bht is a yearly figure not monthly.. checkout the various webinars at expattaxthailand, very useful info.

@Jo *********

incorrect, it doesnt matter about tax residency in another country, thats why there are DTA's. If your 'Assesable Income' is less than 120k bht then you dont have to file.

If your a tax resident still in uk, you shouldnt have to pay tax here (as you have already been taxed), but filing is how this is communicated and credits used, and under certain scenarios tax may be due.

Filing a tax return for tax residents with assesable income (remitted or earned in country) of more than 120k bht in the tax year is mandatory, so no requests are sent out. This is not a new rule and has been in place for many years. Filing allows you to reduce or negate the tax owed using the Thai allowances and DTA credits. Not filing doesnt mean you dont owe tax, and it would be much harder to gain credits against for historic years.