Here are my comments: complete nonsense from start to finish. Your understanding of Thai tax law is fundamentally flawed. You automatically become Thai tax resident after spending 180 days, consecutively or not, inside the Kingdom in any calendar year, the visa you are on is irrelevant. That’s it, nothing else happens or is required, just that Thai tax law applies to you. Now the requirement to file Thai taxes has qualifying criteria. For domestic income you pay tax from day one. For foreign sourced income remitted into Thailand it must be defined under the Revenue Code to be assessable income - not all income is. The wording of any relevant double taxation treaty or specific exemptions by the Revenue Department come into play when determining assessable income. Only if you remit assessable income above certain minimum thresholds is there a legal requirement to file a Thai tax return. So to answer your question holding a DTV is irrelevant to any tax filing obligation.

You have 24hrs grace time to file a TM30 when residing at an address in Thailand.

You automatically become Thai tax resident after spending, consecutively or not, 180 days inside the Kingdom in a given calendar year. Domestic income is taxed from day 1. Foreign sourced income is liable for tax once you become tax resident. Only “assessable” income is taxed. What is assessable income depends on the source of the funds, your tax residency status and the wording of any double taxation treaty in place. A remittance is classed as any interaction with the Thai banking system so this includes ATM withdrawals, money transfers etc. Use of credit is not a taxable event. If you are Thai tax resident and remit assessable income during a tax year above minimum thresholds you are required to file personal income tax by end of March in the following year, there is a small extension if filed online. The fact that you hold a DTV is irrelevant.

@Toon ********

Jomtien immigration does not charge a fee for getting a TM30, for showing a TM30 or for processing a TM30. There is no approval fee for the TM30. All utter bullshit by the agents. Go with a copy of the hotel provided copy of the TM30 filing and get your extension for 1900 baht.

@Tammi ****

correct

You have 5 years from date of issue to enter Thailand using your DTV.

2) After 180 days in Thailand, consecutive or not, in a calendar year you automatically become Thai tax resident, that’s all. Whether you have to get a TIN and file Thai taxes then depends on whether you have remitted “assessable income” above minimum thresholds. What constitutes assessable income depends on the source of the remittance and any double taxation agreement that is in place. So the answer is you may, or you may not, have a Thai tax liability depending on your personal financial situation.

From your local revenue office.

Embassy specific

@Nelly *****

US Thai DTA signed in Bangkok on 26th November 1996, perhaps you weren’t around and missed it.....