@Tim ********

It's always been that case. 180 days in the country you're deemed a tax resident, and any money brought into Thailand has been subject to Thai tax. That hasn't changed. However, the requirement to complete a tax return is only for assessable personal income. For foreigners there are so many situations where money brought into Thailand is not assessable. In these cases a tax return is not required

@Tim ********

Not quite true. People was stay 180 are deemed "tax residents" but are only required to file a tax return if they have assessable income. This law hasn't changed in the 20 odd years I've been here - it's always been a requirement

@AllSabai *****

90-day report is due 90 days after re-entering the country, with the day of arrival being day 1

@James *******

Or by mail

@Lianne *******

No you don't have to go to an office, you can do it by mail. Send in the form 14 days before the due date. Enclose a SAE and they'll send back the notification

@George ******

Correct. There are three methods, all of which add up to 800k

(1) 800k lump sum

(2) 400k lump sum + 40K/month

(3) Zero lump sum + 65k/month

Both (2) and (3) don't add up exactly to 800k, but this is one of those nuances of immigration which seems to work

@Jan *****************

You're talking to an Aussie here. You obviously don't know how Aussie super works. After age 60 all super investment earnings are Tax Free, and my particular fund pays around 10-11% per annum tax free. If you think that the 1% (taxable) you'd get from a Thai bank account is "not much interest to lose" remind me never to ask you for financial advice! On 800k I'm getting 84,000 baht interest tax free, as against the 8,000 baht interest taxable I'd get from a Thai bank account. Not much difference? Yeah, right,!

@Jan *****************

If you say so! I've never been silly enough to tie up for months or whatever, I've always used the 65k transfer. Why would you recirculate? Don't you need money to live on anyway? Sometimes I just don't understand the advice being given in this group!

@Jan *****************

Sorry, no idea what the relevance is. I'm talking about 65k international transfers. You can spend it as soon as you get it

@Ken ******

The 65k you can spend as soon as it is registered in your Thai bank account