@Roger *******

from 01.01.2024, and the chickens will come home to roost. It's every individuals responsibility to stay up todate with tax regulations and understand how it impacts them individually. Filing for tax each year and obtaining a TIN does not mean people have to pay tax - it depends on their personal circumstances. But, not filing, and not obtaining a TIN is a contravention of the tax law unless your visa exempts you.

It's worth adding to round this subject of tax filing and TIN out, the authorities under the tax law can choose to "audit individuals" to check if returns are correct, and also seek out those who have not filed and obtained a TIN, when they should have. It's possible this process could start now that the first full tax year has past whereby the regulations concerning Foreigner tax treatment changed (Year-2024).

@Rok *******

not everyone is in a position to stay less than 180 days per calender year. Furthermore, on enforcement, this will change now that the first full tax year has past (from 01.01.24 when the regulations changed for foreigners), and they assess the total number of foreigners in the Country, the visas they hold, and why tax revenues are not where they should be.

@Patrick *********

keep the details on record.

@Andy ***********

of course, this is where individual circumstances come in but if someone genuinely doesn't know about tax treatment, they are right to question themselves and ask, not ignore the subject.

@Andy ***********

what applies to one person may not to another, it depends on the visa they hold, and their personal circumstances, therefore they are right to question themselves and not fall foul of the Expat rules on tax matters. Ignorance or simply standing off won't wash with the tax authorities, not just in Thailand but all Countries - they are heavily indebted since Covid and tax is their income source.

@Wylie ******

this was not my personal experience. I found them helpful, and when they did not know on a procedure, they were honest about it, and said they would find out from HQ. On the subject of tax generally, you are right to question yourself because if ignored, the consequences for non-compliance are severe. Unfortunately, too many Expats still have their head in the sand about tax filing and the need to obtain a TIN unless your visa-type exempts you - "the majority of Expat-visas do not exempt a person from filing and obtaining a TIN" as per the 01.01.2024 tax regulations concerning foreigners.

Take advice from a tax adviser or visit the local tax office and ask - don't assume. This is a hot subject that can come back and bite you over time. "Depending on visa status" , anyone staying 180 days in Thailand in a calendar year should obtain a TIN and file a tax return even if double treaties etc come into play. Filing a tax return does not automatically mean one pays tax - it depends on individual circumstances.

I did have the choice of visiting the one stop centre in Bangkok but chose not to in favour of the E-visa method

Yes, I used the E-Visa system recently to acquire my LTR-Visa. After receiving my endorsement letter, I went along to the Thai-Embassy in Kuala Lumpur who informed that for applicants outside Thailand, the Embassies are instructing applicants to use the E-visa system to obtain the E-visa certificate. Mine took 3 working days.