They will need to update that form. do not quote me but I heard December for new form and new tax advice/directions. The global tax advisors who completed my tax return always have an early January deadline for our returns. I am guessing they will need to be quick learners this year. Having said all this I do not know why DTV's are getting the bed over it now. I wager the amount Thai Tax Resident for 2024 is absolutely tiny.
Anecdotal evidence from a small group but everyone I have spoke to said they are doing the same. A hell of a lot of them do not even know of the rule changes. Unless the government gives the tax department a lot of extra resource they are going to be busy with the real target of the rule change ie wealthy Thais. Until they link the tax system to Immigration I cannot see much change.
Simply saying yiur Double Taxation Agreement is tax exempt is not a solution either. There are 63 DTA's in place and the conditions are different. So exam0le in the USA Social Security in exempt. In other countries state pension may not be.
I talk to guys who still do not know the rules changed. Their strategy is do nothing until it has effects and by that they mean their visas. The changes in the rules are aimed at wealthy Thais and closing the 1 year loophole. Next year is the first time this will be enacted. The tax department is going to be busy with that demographic first. I have a TIN as I worked here. I might submit a tax return just for continuity sake. It will be mostly blank this year and take about 5 minutes. For most retirees unless they tie a tax return ti the Immigration system they will do nothing.
The DTV is new. They see hundreds of people passing through. They are under pressure to keep processing time to a minimum after high profile visits from politicians. Passports often are quite full with visas and stamps for regular travellers. As suggested it is easy enough for the holder to point out the visa to help the IO a little. It is what experienced travellers do.
Well you are not going to be tax resident in Thailand this year. If you are in 2025 your tax return date is by 31st March 2026. It "Might" be clearer by then how the tax situation will pan out. Retirees and other long term residents are still not fully clear how their 2024 will pan out. The vast majority while technically tax resident have never submitted a tax return here not have a TIN. The majority are going for the head in the sand approaching. Not doing anything and carrying on as previously ie not applying for a TIN or submitting a tax return.
