federicoP

My friend that was exactly in your situation has received the email reminder and went directly to the drive-in where they put a new slip starting from that day. Beyond useless discussions, I think we can conclude that in Phuket until recently the 90 days started from the last extension, now they start from the last notification. A warning for those who have to make the extension to Phuket, and are used to the old system, check your 90 days slip !!!

I renewed my extension at Phuket Immigration on the 5th of March and they fixed in my passport a new 90 days report slip asking me to notify after 90 days starting from the 5th of March. Same thing happened to me in the last ten years (always Phuket). But a friend of mine, that renewed in the middle of March, had the same problem of Livingnthailand. Maybe a recent change in Phuket Immigration policy ?

I suppose it could help to keep your previous earning in a separate frozen account or deposit (possibly frozen from the 31/12/2023) and use this account only for sending money to thailand in the next years. Absolutely no new income should enter in this account.

I usually send the request of RO papers by regular mail, sending the form and the relevant documents to Surat Thani office that is in charge for Phuket area. The certificates arrive, by mail, to my address after a few days. I doubt they can send by email but you may ask. If not, and if you are not in Thailand you could ask to send them to some friend in Thailand, to be later forwarded by your friend by email.

Will be very glad if this info can be helpful for somebody, your Simple Tax Guide is a very commendable work !!! Moreover please note that the following is the form used (at least in Phuket area), to request RO 21 and RO22 : https://www.rd.go.th/region/01/fileadmin/user_upload/pak1doc/roor01-eng-cer/RA01.pdf

The certificate of fiscal residence is called R.O. 22 and can be asked at a local Revenue Office. In my case (Phuket), they help me to fill up the form, to prepare the attachements (copy of all the passport pages to demonstrate how long I have been in Thailand) and give instruction to send that to Surat Thani office that will issue it and send to my address in a couple of days. I do not think it is necessary to file a tax declaration for getting the R.O. 22, this certification has no correlation with the tax payment, simply states that you have been here for 180 or more and so you are considered a tax resident. The first time that I got it I did not present any PND91, at present I am askingRO-22.pdf it every year but I am paying my taxes. An other interesting document that can be usefull is the R.O. 21, that states your declared income and how much did you pay for tax during the year. Here attached are two samples of RO 22 and RO 21 RO21.pdf

As per an article in Phuket News dated February 7, which cites data from the Ministry of Tourism and Sports, during the year 2023, a total of 1,482,611 tourists from Russian Federation arrived in Thailandand, while a total of 36,426 arrived from Ukraine. It is certainly not easy to distinguish them from each other, but these are the numbers.

The husband has the one year extension based on a initial non O retirement visa. The wife wants to come to Thailand and get a dependent extension following the husband's conditions. She is from Europe, and could enter to Thailand with the 30 days visa exemption. So the question is : to get a "dependent" one year extension is it necessary to have a previous 90 days non O visa or is it possible to start from a simple visa exemption ?

Same thing for Italy, it is ten years that I file a tax return for my pension in Thailand, and I pay taxes that are lower than what I would have to pay in my origin country. Not so difficult......

Thanks, in the case somebody could be interested, at the end I gave the cleaning and gardening job to Brown Starling, and the swimming pool to APK. For the moment I am satisfied of my choices

Yes, they are still around, Mario's gnocchi are particularly good (I like them with Gorgonzola)

Ah ah, salsa Prego does non exist in Italy, why not try some italian brand like Agnesi, Barilla or De Cecco ?

I do not know in UK, but in my country the tax levels are different depending on the types of income. Pension and employment have different tax imposition from dividends, from intersts, from property alienation, from property rental, etc. So it should be better (but very complicated......) to transfer to Thailand only the incomes that have been subjected in the country of origin to high tax levels, and to be able to demonstrate it (even more complicated....)

Yes, you are right, I had a version in an other language that is different......

What do I mean with "DTA" ? For example, that one between UK and Thailand : https://www.rd.go.th/fileadmin/download/nation/english_e.pdf I have never seen in any official document that the Thai Revenue does not agree with the DTAs stipulated by Thailand and other around 60 Countries , and in any case it certainly does not have the authority to cancel any international agreement. If you read the articles 7 and 14 you can see that the income from immovable properties, including their alienation, is taxable in the country where they are located. I never said that, based on DTA, you can avoid completely and always to pay the thai taxes, I said that, in many cases, your DTA can save you from paying additional taxes (immovable property, and the recommendation to keep separate accounts was just an example). In some case, it can even help you to reduce your total tax expenditure. Obviously it depends on your DTA and the kind of income.

How the income becomes yours could be important from the point of view of the applicable DTA. For instance generally all the DTAs state that income from immovable property must be taxed only in the country where the property is situated. In this case, if somebody has a property outside Thailand, it would be wise to use a separate account, in his country, where to receive this income and from where to send the money to Thailand. In the case that Thai Revenue asks something about this money transfer, it will be easy to demonstrate that it comes from a property that, based on the DTA, is not taxable in Thailand.

I fear that many of those who are writing on this forum have very little information, if not zero, about what they are writing about.

I have never read anything like this in any official or semi-official Thai document. To tear up international treaties, which are considered a supreme law in many countries and that are discussed and ratified at the highest levels of heads of government or states, an announcement from the Thai Revenue would certainly not be enough. But if you have more specific information on the fact that Thailand intends to unilaterally abrogate its sixty double taxation treaties, it would be interesting to see it.

And to avoid that a person pays twice the tax on his income, there are the Double Tax Agreements, usually based on the model issued by OECD or that one issued by UN. Almost every country has a lot of DTA's, Thailand has DTA with around 60 countries, my country has DTA with around one hundred differrent countries, they are applied normally worldwide without being stamped as "contrary to all international laws". Personally I pay some taxes in Italy and some taxes in Thailand. That's all, no need to despair or to curse.

Yes, and the main part are workers from Cambodia, Myanmar and Laos, probaby they would be happy to receive some foreing income. Other foreign westerns are here for business and, as per Wikipedia, the number of retirement visa issued in 2018, that can be interested in this law, was around 80.000. Not exactly a huge number.

We are all upset, we thought we lived in a tax haven and could forget the word "tax", but suddenly we discover that this is not true.........

I do not understand why it is contrary to all international law and dual tax treaties, can you explain me better ? In my native conuntry (Italy) if you import some money from abroad you have to explain from where this money is coming and, if not covered by a TDA, you must pay tax on it. Moreover, if you have any investement abroad, also if not generating income, you are obliged to declare it and to pay a small tax.

Yes. Fortunately we can always return to our native country

This is exactly what will happen in Thailand : you will pay tax if you bring your foreign income to Thailand, unless the DTA help you (and it often helps)

I see a lot of comments about this “stupid/nonsense tax”, as if it had been designed above all to target us expats. I believe that in most of the countries of origin of us expats, if someone is a tax resident (generally if he spends more than six months in the country), he must pay taxes on the investments he holds abroad. And, unlike Thailand, taxes often have to be paid not only when he imports his earnings into the country, but also if he leaves his income abroad. Why do we continue to complain about this new, more restrictive interpretation by the Revenue on a regulation that has already existed for many years and we pretended it didn't exist? Why are we ready to accept certain rules at home but here in Thailand we are not willing to accept them? Do we really believe we live in a more stupid and easy country than our native one ?