Etaoin Shrdlu

If you closely read section 19 as quoted in freeworld's post, you'll see that the limitations cited are all predicated upon a return having been filed. It is completely silent on limitations when no return is filed. I am not sure whether the RD's regulations deal with the limitation on non-filing elsewhere or whether this falls back on the Thai Civil and Commercial Code with respect to the statute of limitations for various issues.

This is the limitation for taxpayers who have filed tax returns. My understanding is that the RD can go back 10 years if no tax return has been filed.

When my children were in school, I compared the cost of Berkeley with several other schools. Even with a 50% discount, Berkeley was more expensive that a number of other international schools.

Just received the MEA bill for April this morning. 7,013 baht. Last month was 4,434 and February was 2,981.

With their orange Jesus in the dock, it would seem strange for Republicans to make crime a campaign issue.

8 is also for naturalized Thais who have a blue Thai ID card.

"...Surawat suggests that the tax would not deter foreign tourists..." If the problem is over-tourism, you want the tax to deter tourism.

A family member had unauthorized debit card transactions and contacted the bank. The bank investigated and determined that the transactions were indeed fraudulent and reimbursed the amount taken. It took a couple of weeks.

Are you working directly with the company that has been hired to maintain the building, or have you escalated this to the condo's juristic person manager?

But will the FIA agree to hold races exclusively on sidewalks and hard shoulders?

It is becoming more and more difficult not to see the Republican Party as a criminal organization.

If you have a debit card, try using that number instead of your credit card. I don't have a Citibank credit card, but was able to activate the app and get access to my account using my debit card number.

Citibank Thailand operates under Thai banking regulations but structurally it is a branch of Citibank N.A. This means that accountholders are creditors of Citibank N.A. and not a locally incorporated subsidiary or joint venture. Citibank's liability to accountholders would not be limited to any assets held in Thailand, but rather to Citibank N.A.'s balance sheet in the US. It isn't part of Citibank's US retail operations if that is what you mean.

Haven't yet tried the UOB TMRW app. Will wait until after 6 pm on Monday. Citibank's operation here is a branch of the US corporation and not a subsidiary or joint venture. Accountholders therefore have recourse to Citibank US's balance sheet and Citibank is rated A+ by Standard & Poor's. Some may say it isn't important because the Thai government will insure deposits up to 1 million baht, but the Thai government's sovereign debt rating of BBB+ is lower than that of Citibank.

I've also noticed delays in ACH pull transfers when I pay my children's university tuition via their schools' payment processors. In some cases it has taken about a week to complete.

Some red states have low costs of living but have quite lively university towns (small cities, actually) that offer diverse dining options and cultural activities disproportionate to their size. These are mostly in the Midwest and South. Worth a look.

It is possible to have a Skype subscription that allows for unlimited calls to landline and mobile numbers in the US, including toll-free numbers, for a flat fee of about $40 per year. This comes in particularly handy when calling government agencies like the IRS or large corporates that keep a caller on hold for lengthy periods before a representative becomes available. I think most references to Federal government operating times are east coast time unless otherwise stated. We're eleven hours ahead of the eastern time zone while the US is on DST and 12 when not. This time of year, call after 8 pm Thailand time and you should be good.

Yeah, I remember those days and the protest songs. Needed some of that attitude to keep GWB out of Iraq and Afghanistan.

I think Israel has largely turned the corner with respect to its Arab neighbors. They aren't the ones threatening Israel at the moment. In fact, the Saudis and Jordanians assisted in knocking Iran's drones and missiles out of the air on their way towards Israel. It is the Iranians, not the Arabs, that are supporting Hamas and Hezbollah against Israel. So, no, Israel will not use nukes against its Arab neighbors. Iran may be something different, however.

No, they're too wealthy and well-connected politically.

Yes, exactly! I think the difference is that CP sees the 7-11 stores as their main distribution network and not a "convenience" for the busy or lazy.

This website may help: https://www.comparitech.com/blog/vpn-privacy/internet-censorship-map/

If your partner and daughter are American and are based here in Thailand due to your daughter's studies, then they would probably be best served by getting annual medical insurance policies and not travel insurance policies. Thai-based insurers usually offer less generous coverage, and some of them may not have favorable claims-paying attitudes, so your best bet may be to find an offshore health insurer. Pre-existing conditions may be excluded or attract an additional premium depending upon the insurer's underwriting guidelines. Your situation may be a bit different if your stays in Thailand are short. Travel insurance may be ok if you only expect treatment for urgent care and don't need treatment for anything long-term. Travel insurance will also exclude many pre-existing conditions. You'll also have to consider how travel insurance might interface with your US insurance. If you have insurance in the US and would expect to be repatriated in the event of serious accident or illness, make sure any repatriation or medivac benefits under the travel policy are sufficient.

Thanks, Jim. If I understand your post correctly, you're stating that only the portion of an IRA that represents actual post-2023 earnings would be taxable if brought into Thailand? This of course brings us the LIFO/FIFO issue as you state. How does taxation of remitted IRA distributions compare with remittances of defined benefit plan distributions? I think the RD has stated that an IRA is a self-directed pension and would be taxed the same as a traditional defined benefit plan. In other words, the entire distribution would be assessable income. Or am I wrong on this?

I think this would depend upon timing of the remittance. If one were to withdraw money from an IRA in 2024 and remit it into Thailand in 2024 and were tax resident in Thailand in 2024, then Thailand would have first claim to taxation on the funds. The tax paid to Thailand would be deductible from 2024 US Federal taxes by virtue of the DTA. If the funds were withdrawn from the IRA in 2024 and US Federal taxes were paid on the withdrawal and payment of tax could be proven by virtue of US Federal tax returns filed and 1099 forms, and the funds were remitted in 2025, then I think relief could be claimed under the DTA and any US taxes paid could be credited against Thai tax that might otherwise accrue for the 2025 tax year. But I'll defer to @Jim Gant on this one.