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Still want to file a tax return in Thailand?

By Hans Pronk
Posted in Thailand tax, Expats and retirees
Tags: ,
March 21 2019

We have until the end of March to file a tax return in Thailand for the past year. You can count on a fine for a later declaration.

Fortunately, the rates are low compared to the Netherlands and there are also considerable thresholds and deductions, so the assessment could well be better than expected.

This year there is an extra incentive to file a return because as of March 21, 2019 Thai banks are obliged to pass on changes in bank accounts to the Thai tax authorities. Now I don't expect that service to take immediate action, but you can expect something in the long term.

That obligation of the Thai banks is something I believe to be inferred from the enclosed information. But I'm not sure of my case. Hopefully one of the readers will be willing to confirm or perhaps refute this.

Number of times read: 346

46 responses to “Do you still want to file a tax return in Thailand?”

  1. Hendrik says up
    21 March 2019 at 12: 45

    Dear hans pronk, what exactly do you mean by paying tax and about what? Aow is taxed in the Netherlands, so explain a bit more, because I think that is different for everyone. Please explain a bit more about this. Gr.henk

    • Hans Pronk says up
      21 March 2019 at 13: 25

      Dear Henk, unfortunately I am not an expert in this area, so someone else will have to answer that question in more detail. But AOW is indeed not taxed in Thailand, the pension benefit in many cases is. And of course you must be a resident of Thailand (anyone who resides in Thailand for longer than 180 days is considered a resident for tax purposes).

    • Hans Pronk says up
      21 March 2019 at 13: 35

      A small pension will not result in an assessment: the first 150 baht is exempt plus there are still deductions. After that it starts with a levy of 5% (rising to 35% maximum).

  2. Maryse says up
    21 March 2019 at 14: 10

    I would also like to know how to pay taxes in TH. Been living here for over two years and haven't heard anything from the tax authorities. I went to the tax office in Pattaya-Jomtien two years ago and got a registration number there. When I asked how I should pay taxes, I received an incoherent story and a calculation that made no sense. So I left unfinished business.
    Wat nu?
    How do you (who do pay taxes) do that?

    • john says up
      21 March 2019 at 19: 43

      maryse, the tax authorities, especially in smaller towns, do not know exactly when and on what taxes should be paid. It is not surprising that you have not heard from the tax authorities. You and not the IRS have to do anything IF YOU HAVE TO PAY TAX. This blog contains enough information to learn whether or not you should pay and what you have to pay.

  3. Gertg says up
    21 March 2019 at 14: 44

    If you read through the tax treaty between the Netherlands and Thailand, you will come to the conclusion that AOW and pension from ABP and other benefits are taxed in the Netherlands.

    Thai tax law also shows that as a foreigner who has been here longer than 180 days, you are liable to tax. Of course it is different for everyone.

    However, to get a tax exemption in the Netherlands, you must demonstrate that you are a tax resident here. Depending on the tax office you visit here, it is easy to very difficult to get the conscious proof that you are a tax resident here.

    Personally, I am happy to pay tax on my company pension that I transfer to Thailand. Due to all kinds of deductions, the tax burden is very low.

  4. Lammert de Haan says up
    21 March 2019 at 15: 35

    That the AOW benefit would not be taxed in Thailand is a common misconception. I pointed this out recently in Thailand Blog.

    The double taxation treaty concluded with Thailand makes no mention of social security benefits. And in the absence of a treaty provision, both countries may levy tax on such income. Both the Netherlands and Thailand apply the principle of taxation of worldwide income, unless they enjoy treaty protection. The Netherlands then levies as the source country and Thailand does the same as the country of residence, provided that this income is actually contributed to Thailand in the year in which it is enjoyed.

    Subsequently, in the Netherlands, the Double Taxation Decree 2001 can be invoked, after which the Netherlands grants tax relief up to a maximum of the tax due in Thailand. In addition, this reduction will of course never exceed the tax due in the Netherlands.

    • theos says up
      22 March 2019 at 04: 58

      Thailand does not tax old age pensions. This applies to everyone, be it Thai or Non-Thai. State pension or company pension. I have experienced the time when one had to show a tax exempt at Immigration on Don Muang when leaving Thailand. Had to get it from the Ministry of Finance on Sanam Luang. Got you on board and have done this countless times. I worked for Maersk Thailand and got my salary deposited into a Thai bank account. Never had an attack or anything. You are way too busy. Oh yes, I've been staying here for 42 years now.

  5. ruud says up
    21 March 2019 at 15: 45

    I always think it's a good idea to have your affairs in order.
    In the Netherlands you will get into trouble if you do not pay your tax due.
    Why would you want to assume that you can always do that in Thailand without any problems?

    The rules are clear, and not paying tax, when you should, could theoretically cause you problems with your stay in Thailand.

    Below is another piece in English about the obligations of the taxpayer.

    The last rule according to google translate: Anyone who does not obey the law faces civil and criminal prosecution.

    A taxpayer has the following duties : File tax returns and pay proper tax. Register for tax identification number. A taxpayer must also notify the Revenue Department officers of any changes in his particular details. Provide relevant documents and accounts as the law requires. This includes receipt, profit and loss statement. Balance sheet, special account, etc. Cooperate and assist the Revenue Department officers and provide additional documents or information when required as well as comply with the summon. Pay tax as assessed by the Revenue Department officers on time. Should a taxpayer fail to pay a complete sum, the assessment officer has the right to seize, attach and sell that asset by auction even without a court decision. Cash raised from the transaction will be used to pay off tax arrears. Non-compliance with tax law. Anyone who does not comply with the law will face civil and criminal action.
    Last updated: Thursday, March 13, 2014

  6. kor11 says up
    21 March 2019 at 15: 50

    When you deregister from the Netherlands and indicate to the tax authorities in the Netherlands that you wish to file a tax return in Thailand, the Dutch Office will no longer tax all your income for anything (except for capital gains tax on real estate “IN” the Netherlands).
    The Dutch tax authorities will not believe you on your blue eyes, so you must prove that you have also filed a declaration in Thailand about that income. Whether they want proof that you actually paid for it, I don't know.
    Many live here but remain registered in the Netherlands and therefore continue to pay taxes in the Netherlands. Nothing wrong with that and moreover, as a pensioner you pay hardly any and in most cases no tax at all in the Netherlands. You also have the advantage of very good and relatively cheap health insurance.

  7. Kanchanaburi says up
    21 March 2019 at 15: 59

    Dear Mr Pronk,
    filing taxes, but I can't decipher that image.
    Maybe someone can tell me where I can find the so-called TIN No.? can get in the area of ​​Kanchanaburi?
    A tax advisor would be useful?!
    Your advice please

    • Eddy says up
      21 March 2019 at 17: 51

      Have you tried this site: http://www.rd.go.th/publish/38230.0.html. I don't know if the information is still correct (is from 2016). The site is owned by the right agency (Revenue Department)

  8. janbeute says up
    21 March 2019 at 16: 56

    Tax in Thailand for last tax year 2018 finished again.
    Every year I have the declaration completed by a good English speaking and writing expert female employee of the tax authorities in Lamphun.
    Even got money back this year.
    And the day before yesterday I went to Chiangmai to the Chatana road government center to the head office of the Thai tax authorities for Northern Thailand for my RO 21 and Ro 22.
    These documents will later be sent by post to my postal address
    You need this as proof that you have your tax affairs in order in Thailand if they ask you for this in the Netherlands instead of Heerlen.
    My tax return form only arrived in my mailbox two weeks ago, but the employee had already done the work before, so the return envelope sent from Bangkok could immediately go into the trash unused.

    Jan Beute.

    • kaolam says up
      22 March 2019 at 08: 51

      janbeute: where can i find that government center? I've already searched twice, including in the City Hall, but no one can point me to the tax authorities

      • support says up
        22 March 2019 at 14: 09

        In the Ministry of Finance. This is just before Cityhall/Provinciehuis.

      • janbeute says up
        23 March 2019 at 15: 08

        Dear Kaolam, go to google earth and street view.
        18 degrees 50 minutes 23,94 seconds N —– 98 degrees 58 minutes 17,97 seconds E.
        And you are standing in front of the main entrance.
        Success.

        Jan Beute.

  9. Eddy says up
    21 March 2019 at 17: 22

    As far as I understand the Guide of Personal Income Tax (PIT90) (see http://www.rd.go.th/publish/fileadmin/download/english_form/Guide90_260261.pdf), I create the following:

    1) you are a tax resident if you stay in Thailand for more than 180 days in a year.

    This does not automatically mean that you have to file a declaration.
    You are obliged to declare if your “total income” (Thai income) exceeds 60.000 baht per year. The guide does not mention worldwide income

    2) you only owe tax in Thailand on income received in Thailand.

    In my case only interest and dividend, where withholding tax has already been paid by the bank or broker. You can reclaim this 10-15% withholding tax via a tax return if you do not owe any tax (Net income after deductions less than 150.000)

    My salary is already taxed in NL, and as long as you don't transfer your salary to Thailand in the same year you receive it, you don't owe any tax based on remittance

    4) With the tax return, standard deductions apply, including a minimum of 60.000 baht per person in the family, children 30.000.

    PS. The above amounts applied to the 2017 tax return.

    • winlouis says up
      22 March 2019 at 05: 23

      Dear Eddie,
      According to your explanation, it is very clear to me. If you have income earned in Thailand, MORE than 60.000 Thb per year. you have to file a return and (maybe.) pay taxes. Thank you for the clear information, I think most of the Expats will have enough information from this.

  10. tonymarony says up
    21 March 2019 at 17: 39

    Dear Sirs, I can no longer follow it, we are now talking about the new regulation of 2015 or, as Lammert de haan says, that of 2001, because I still have that of 2001 in my file, so please provide an understanding answer.

    • Lammert de Haan says up
      21 March 2019 at 21: 04

      Dear Tonymarony,

      This subject involves three legal regulations, viz.
      – Wage Tax Act 1964;
      – Income Tax Act 2001 and
      – Double Taxation Decree 2001.

      What you mean by “the new regulation of 2015” is a far-reaching amendment, effective January 1, 2015, of the first two laws mentioned with regard to the right to tax credits when living outside the Netherlands.

  11. gore says up
    21 March 2019 at 17: 52

    Agree with Mr. de Haan, if you manage not to transfer your income to Thailand every month, and therefore only transfer your income to Thailand a year later, you do not pay any tax on it.
    You have to pay tax on AOW and ABP pension in the Netherlands, and given the treaty you do not have to pay tax on this in Thailand. But if, like me, you invest a little in Thailand and receive dividends, you can get that back, because the exemptions here are nice!
    If you have other private pensions, you can get a tax exemption in NL via a so-called RO22 statement (issued by your provincial capital, so in my case Revenue Office Chonburi).

    It is true that the NL tax authorities are becoming increasingly difficult about this, but they persist. They just try

    • chris says up
      22 March 2019 at 02: 57

      The last sentence is incorrect. I have been working here for about 12 years now, so I pay income tax in Thailand. Then also have a tax number. Since I am officially married to a Thai woman, I also receive a tax refund every year.
      I have now applied in the Netherlands for exemption from payroll tax on my private pension that I have been receiving since July 2018. Got that by return mail.

    • Kanchanaburi says up
      22 March 2019 at 06: 13

      Dear Goort,
      you write: Agree with Mr. de Haan, if you manage not to transfer your income to Thailand every month, and therefore only transfer your income to Thailand a year later, you do not pay any tax on it.
      How do you do that. You need money to live etc????
      I would really appreciate an explanation on this.

  12. Hugo says up
    21 March 2019 at 17: 53

    Will it be paid or not?

  13. Arnold says up
    21 March 2019 at 18: 18

    We lived in the Netherlands for the first seven months in 2018 and from 1-9-2018 we live in Thailand.
    I receive a pension from the ABP in Thailand.
    Do I now have to file my tax return in the Netherlands or in Thailand?

    • Lammert de Haan says up
      21 March 2019 at 21: 58

      Dear Arnolds,

      In 2018, you lived in Thailand for less than 180 days and you are not yet a taxpayer for Thailand for that year.

      You will receive a so-called M-form from the Dutch tax authorities to file a tax return for 2018. That is such a “nice” paper tax return, consisting of 56 pages with questions and an explanation of 77 pages.
      I fill in about 20 to 25 every year, but I have not yet experienced such a declaration being processed correctly in one go by the Tax and Customs Administration/Office Abroad. It is not uncommon for 2 or 3 new provisional assessments to follow at my request. So be on your guard.

      I cannot assess whether your ABP pension is taxed in Thailand or in the Netherlands in 2019. If you accrued this pension within a government position (i.e. as a civil servant within the meaning of the Civil Servants Act), it is taxed in the Netherlands. However, ABP also administers pension schemes for private institutions. This includes, for example, private institutions for special education or private healthcare institutions. These pensions are exempt in the Netherlands, as the right to tax these pensions has been assigned to Thailand by treaty.

  14. john says up
    21 March 2019 at 19: 39

    dear hans, you are a bit unclear. If the tax authorities can see the billions of transfers that are made every year by bank account holders, what makes you suspect that suddenly taxes have to be paid? Why would the Thai tax authorities suddenly want to see Hans Pronk's bank transfers? You see that everyone is just going to tell you why and what you have to pay tax on, but nobody addresses your real question: what is changing and what are the consequences.

    • Hans Pronk says up
      22 March 2019 at 09: 46

      Dear John, I am indeed a bit unclear, but this is because it is not completely clear to me either. However, it seems likely to me that the Thai tax authorities will become more active towards farangs and that no one will escape their attention in the near future. Automation is of course a great tool in this respect and such a step as requesting bank transfers and, in particular, transfers from abroad, is actually in line with expectations. At least my expectations.

      • RuudB says up
        22 March 2019 at 12: 44

        Why do you think so, dear Hans? Did you get that from a relevant source, from hearsay, or from someone who saw someone else talk about it? Or just an assumption on your part? Prove what you claim!

        • Hans Pronk says up
          23 March 2019 at 10: 04

          Dear Ruud, I can indeed not make it true. But given that government deficits in Thailand are mounting (https://tradingeconomics.com/thailand/government-budget) you can expect the government to look at extra income. In 2017, the deficit was 2.7%, which is quite a lot for a country with a growing economy. Whether they will let their eye fall on the taxable farangs remains to be seen, of course.

  15. eugene says up
    22 March 2019 at 03: 45

    If you stay +180 days in Thailand, you can (have to) pay taxes in Thailand on income that enters Thailand from abroad. If you want to do that, you have to ask for a TIN number (tax number) at the tax authorities in Thailand. You can inform the tax authorities in your home country that you are a taxpayer in Thailand. You will then receive a tax letter every year in Thailand. Once you have paid taxes, the Thai tax authorities will issue two documents in English. The first states that there is an agreement between the two countries and that you have paid taxes in Thailand. The second document shows gross income, net income and the amount of tax paid.

  16. Adam van Vliet says up
    22 March 2019 at 04: 06

    Hello friends,
    Why does no one read the tax treaty between NL and TH? Look it up with Google and you know everything.
    For the chiang maiers follow what jan beute writes and for all others also only at the local tax office.

  17. Roel says up
    22 March 2019 at 05: 14

    I understood that all money you receive in the bank in Thailand is counted as income, so the money you transfer from Europe or that pension providers transfer it to.

    You can say that money that you have earned or paid out this year is in the Netherlands and that you only use this money in Thailand the following year, so Thailand does not see that and how do you want to prove it.

    About 5 or 6 years ago, you had to give your passport at once with cash exchange, of which a copy was made, as well as your telephone number, which put me in question.
    I stopped transferring money from NL to Thailand at that time and just took cash with me and exchanged every time by my girlfriend (we have been together for 13 years) Now she has an extra bank account where I have the money deposited and deposits a little on my own bank for the fixed direct debits such as water and electricity.

    I always travel to the Netherlands twice a year, so no problem to bring some cash with me.

  18. James Post says up
    22 March 2019 at 07: 52

    I was told that a foreigner in Thailand is only liable for income tax on the amount sent to Thailand.

    Has that changed – or was it misinformation?

    Warm regards and thanks,
    James

  19. Gertg says up
    22 March 2019 at 07: 53

    With increasing amazement I have read all the, of course well-intentioned, comments from "experts". No one gives any evidence or insight where the knowledge comes from. Of course, just like at the immigration offices, the tax offices will also follow their own rules.
    Here in Lamplaimat people thought it strange that a farang wanted to pay taxes here.
    I therefore had to explain to several people that I live here and that I need to have a tax number for the Dutch tax authorities and proof that I am a tax resident here.

    After a lot of searching on the internet I found the following information:
    -https://wetten.overheid.nl/BWBV0003872/1976-06-09 the tax treaty Netherlands Thailand.
    The most important articles from here
    For the purposes of this Agreement, the term “resident of one of the States” means
    any person who, under the laws of that State, is liable to tax therein
    by reason of his domicile, residence, place of management or any other similar circumstance.

    Remuneration, including pensions, paid by or out of funds established by
    one of the States or a political subdivision or a local body governed by public law thereof
    an individual in respect of services rendered to that State or to that subdivision or that
    local public body thereof in the exercise of government functions, may in those
    state are taxed.

    -https://www.pwc.com/th/en/publications/assets/thai-tax-2017-18-booklet-en.pdf
    The main articles are here:

    Residents and non-residents are taxed on their assessable income derived from employment or
    business carried on in Thailand, regardless of whether such income is paid in or outside Thailand.
    Residents who derive income from outside Thailand will be subject to tax only where the
    income is remitted into Thailand in the year in which it is derived. This is hard to prove!

    PwC ThailandIThaiTax2017/18 Booklet7In addition, a Thai resident who is 65 years of age or
    older is entitled to personal income tax exemption on income up to an amount not exceeding
    Baht 190,000.

    In addition, there are a large number of items that can be deducted from taxable income.

    Conclusion is simple! The farang who lives here permanently is well liable for tax here.
    What this means is of course different for everyone.

    If you only have AOW, no tax will be due. partly thanks to the exemptions.
    If you have an income of up to THB 800.000, the tax amount to be paid will vary from THB 5000 to THB 10.000, depending on personal circumstances.

    • Lammert de Haan says up
      22 March 2019 at 19: 09

      Dear Gert,

      I read with equal surprise your message of March 21 at 14:44 PM, which you begin with

      “If you read through the tax treaty between the Netherlands and Thailand, you will come to the conclusion that AOW and pension from ABP and other benefits are taxed in the Netherlands.”

      The Treaty with Thailand does not mention social security benefits, including the state pension. In addition, not every ABP pension can be classified as a government pension and is therefore taxed in the Netherlands.

      • Gertg says up
        23 March 2019 at 04: 52

        Dear Lambert,

        AOW is not stated verbatim, but is a fund set up by the Netherlands and is therefore taxed by the Netherlands. You are right about pensions paid by the ABP. Hdet ABP also manages other pensions.

        • Lammert de Haan says up
          23 March 2019 at 10: 26

          This is not correct, Gert.

          Just read how this is regulated in Article 19 of the Treaty:

          “” Article 19. Government Functions
          • 1 Remuneration, including pensions, paid by, or from funds created by, one of the States or a political subdivision or a local authority thereof to a natural person in respect of services rendered to that State or that subdivision or that local authority thereof in the exercise of governmental functions, may be taxed in that State.
          • 2 However, the provisions of Articles 15, 16 and 18 shall apply to remuneration or pensions in respect of services rendered in the context of a profit-making business carried on by one of the States or a political subdivision or a local public law body of them.
          • 3 Paragraph XNUMX shall not apply to the extent that services are rendered to a State in the other State by a resident of that other State who is not a citizen or national of the first-mentioned State.”

          It doesn't immediately apply if you read the opening lines of this article. The majority of state pensioners have never held a government position. Even if you have worked for the national government, a province or municipality, not in a government position, but within a government company (an NV or branch of service such as a former municipal gas company), your pension will not be taxed in the Netherlands. These are not government positions.

          In addition, an AOW benefit is not a pension but a social security benefit. It is not covered by the Pensions Act.

          • support says up
            23 March 2019 at 10: 43

            Dear Gert,

            I should take good note of what Lammert says. Moreover, in a large number of cases, if you do not have the AOW taxed here, you do not have to pay tax here (partly due to the large number of exemptions).
            But then (nowadays) you can no longer request an exemption in Heerlen. Because no tax in Thailand, no exemption in NL.
            If you do pay tax on your state pension in Thailand, you can get an exemption for supplementary pensions and you can (pro rata) reclaim the tax paid in Thailand in NL.

            • Gertg says up
              23 March 2019 at 11: 07

              However, if you read Article 18, it is clear.

              Article 18. Pensions and annuities

              1 Subject to the provisions of paragraph 19 of this Article and paragraph XNUMX of Article XNUMX, pensions and other similar remuneration in consideration of past employment paid to a resident of one of the States, as well as annuities paid to such resident taxable only in that State.

              I pay tax on my company pension here in Thailand. As a result, I have tax exemption in the Netherlands.

              The exemption was not granted for my state pension with the statement that it is taxed in the Netherlands in accordance with the tax treaty.

              If I can prove that I pay tax on my state pension here, I can request that this be deducted from the tax paid on my state pension in the Netherlands.

              • Lammert de Haan says up
                23 March 2019 at 11: 49

                Dear Gert,

                An AOW benefit is not a pension or similar remuneration in respect of a “former employment”. Even if you have never had an employment relationship, you are still entitled to an AOW benefit.

                The Netherlands therefore does not tax this benefit on the basis of the Convention, but on the basis of national legislation. If Thailand does the same, then you can indeed get a reduction of tax levied by the Netherlands on the basis of the Decree on the prevention of double taxation 2001. I pointed this out earlier (see my response of March 21 at 15:35 PM).

  20. support says up
    22 March 2019 at 09: 32

    If you want to get an exemption from “Heerlen” nowadays, you will have to prove that you are a taxpayer here. If you are unable/unwilling to do so, you will no longer receive an exemption. Because free evidence (passport with exit/reentries, yellow house book, etc.) is no longer accepted.

    You pay tax here on the income you bring in (AOW and supplementary pension). There are quite a few exemptions for people over 65, including
    1. 50% of annual income with a maximum of TBH 1 ton
    2. general exemption of TBH 60.000 (TBH 120.000 if married/has girlfriend)
    3. TBH 190.000 if you are >65 years old.

    In addition, the first TBH 150.000 is tax-free.

    So a total of TBH 500.000.

    So I just completed the 2018 declaration and received RO 21 and RO22 certificates from the Thai Fiscus (RO 21 is Tax Payment Certificate and RO.22 is Certificate of Residence). The latter indicates that you are a tax resident of Thailand for Thai Fiscus.).

    And with these two certificates I am now going to attack “Heerlen” to finally issue that exemption.

  21. Hans says up
    22 March 2019 at 09: 57

    And what about the situation for the Belgians: do they also have to register with the Thai tax authorities despite the bilateral agreement. Is money transferred from Belgium to Thailand to be declared or taxable. Is the interest on a savings account to be declared or is it additionally taxable after the direct deduction of the withholding tax? Perhaps this has already been discussed, but not yet for me, hence my question.
    Thanks.

    • winlouis says up
      23 March 2019 at 03: 32

      Dear Hans, as a Belgian in Thailand, I would also like to know if I have to pay taxes in Thailand on the money I put into my Thai bank account from my monthly pension. Therefore, I would like to find out HOW MUCH, Thai Baht, I can put into my Thai bank account per month, WITHOUT becoming a TAX resident in Thailand. I still have my monthly pension transferred to my Belgian bank account. I still travel to Belgium once or twice a year. When I return to Thailand I will bring cash with me (allowed up to 1 euros). I also do not have the costs for bank transfers from Belgium to Thailand. When I arrive in Thailand, I exchange my Euros to Thai Baht in the Airport at “Superrich” where I always get a better Rate than at the bank where I have my bank account in Thailand. Does anyone from the Blog know how much income I can have per month or per year for not having to pay taxes in Thailand. Please. Thanks in advance. [email protected].

  22. ruud says up
    22 March 2019 at 14: 17

    The problem of and for Thailand is that it has no foreign service, and therefore the tax offices have no knowledge of all the different treaties that have been concluded.

    They also have no idea how much money is earned in the Netherlands, and what the tax rules are like there.
    So they just do something that seems reasonable, tax the money you bring in, what else are they supposed to do?
    My experience is not that they want to pull the skin over your ears.
    But that can of course differ per office.

    Normally, the tax is then calculated on the amount you bring into Thailand, unless you can prove that part of the amount came from, for example, a savings account.

    In most cases, this probably won't be an unreasonable arrangement unless, for example, you frequently transfer large amounts from a savings account.
    Then it is probably best to first discuss with the tax office how you can do that.

  23. support says up
    23 March 2019 at 07: 10

    It is really nice to read all the posited "truths" about taxation in Thailand. There are many clappers, but few know where the bell hangs.

    I have neatly noted my pensions brought into Thailand per month for 2018. Also noted the applicable exemptions (see my previous message) and calculated the taxable amount. Of course accompanied by the relevant bank statements and other supporting documents. Then the exemption/zero rate over the first TBH 150.000 is calculated and so on.

    Brought this to the Thai Tax Office at the Ministry of Finance in Chiangmai, where a friendly lady transferred this to me in the required declaration form. And from there came the amount of tax owed.

    So you know for sure that it goes well. And you can therefore also grant the NL tax authorities (Heerlen) your exemption in NL.


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