A CPA.

@Roberto ********

You started out saying "costs nothing". You have to pay for the DTV. Does not matter where "you pay for the DTV"

@Roberto ********

Does not make any difference where you pay it, you still pay it.

@Chris ***

I am glad you did not turn that political. here one reference I searched for: The liberal professions can be characterised as follows:

they provide intellectual services based on a specific professional qualification or skill,

these services are provided personally and are based on a relationship of trust,

the activity is carried out autonomously and on a professionally independently basis,

the liberal professions are characterised by a professional ethos, they have an obligation to the contracting authority and are required to act in the public interest,

and they are subject to a system of professional organisation and oversight. Health care professions: Doctors, dentists, veterinarians, medical practitioners, physiotherapists, midwives, massage therapists and qualified psychologists.

Legal, tax and business consultancy professions: Solicitors, patent lawyers, notaries, auditors, tax consultants, tax agents, advisory general and business economists and chartered accountants.

Scientific and technical professions: Surveyors, commercial chemists, architects, pilots and experts.

Cultural occupations: Journalists, press photographers, interpreters, translators, scientists, artists, writers, teachers and child care workers.

@Roberto ********

DTV has zero financial requirements? I suggest you refer to those who have to pay for them and have had to prove they have 500k in a bank.

@Roberto ********

Pension income is subject to Thai tax and subject to DTA so your generalized comment is incorrect, might be true in specific cases but my OP has nothing to do with pensions. The most important part of the OP is "liberal profession" and what that implies.

@Roberto ********

could you clues us in for those who don't speak 💩

@Chaz ********

what?

@Sue *********

there are NO new laws. Your first tax payment is due march 2025. You became liable to Thai income tas as of 1st jan 2024. But, as of 8th October 2024: The Half-Year Tax Filing Deadline is Fast Approaching... Do You Need to File a PND94?

This only applies to certain types of income. The two most common cases we assist with are:

Those with Thai rental income.

Those who have been in Thailand for 180 days or more and have remitted (transferred) overseas rental property income to Thailand.

Other situations that may require filing include:

Working as an individual contractor.

Income from a liberal profession.

Running a business, commerce, agriculture, or transport.

but not income tax unlike Thailand