@John *********

Top up tax is a colloquial term...🙄.. As it tops up the tax you have already paid so all you did was repeat everything I said.. 🤦

@John *********

but you haven't addressed the exact point I raised...🙄

Example Let's say in jurisdiction 1 you pay 10% on your income..

You remit to Thailand and under a DTA you claim the 10% tax credit as you can..

on the same amount of money in Thailand the applicable rate would have been 12%

The Thai tax man could ask for the 2% difference in rates ie this is called top up tax

This is not double taxation so DTA doesn't apply

Another example.. In the UK the first £12,570 (THB 525,000) of income is tax free..

If remitted to Thailand, only the first THB 150k is tax free, therefore THB 375k would be assessable under Thai tax at around 10%

Again DTA doesn't apply and a top up tax

@John *********

the difference between two tax rates when one falls under two tax jurisdictions where one claims a tax credit in one jurisdiction against tax paid in the other

@John *********

we are not talking about tax credit per DTAs

You mentioned top up tax.. Which is what I commented on and the fact it hadn't been commented on yet by the Thai tax man

@John *********

top up tax hasn't been confirmed in Thailand as of yet, but sure it's a possibility..

Are you doing 90 reports, ❓... If so you are on an extension of stay for employment and the day your employment ends your permission to stay ends unless you pay for a 7 day extension for THB 1900 The you need to leave the country and come back

@Elías *******

but the fact remains Thai nationals don't need a visa for 90 days or less an ETA is not a visa..

@Elías *******

Thai nationals can enter Korea visa free, the issue is the ETA approval.. Thsiland will eventually implement their ETA system and Korean citizens will have do an ETA prior to travelling

@Elías *******

Thai nationals get a visa waiver for 90 days... However get need to get an ETA approved prior to travelling

@Arash *********

no you will need to apply before traveling... Visa on arrival, visa waivers apply to full passports only.. You don't have a full passport