Reader Submission: Tax Changes in Thailand
My wife had a meeting at work this week about the tax changes. As a result, I took a look at the website of the Thai revenue office. No change to this as this concerns the tax year 2016.
Just searched on Google and there I came across enough information about what will change in the 2017 tax year. See the following link:
http://sherrings.com/personal-tax-deductions-allowances-thailand.html
The following doesn't really have anything to do with this, but I went to the revenue office on Samui today. This is to have the declaration of tax liability in the country of residence that I received from the Dutch tax authorities signed. They do not do this because it is not a Thai form. It took some effort to obtain the Thai version. If all goes well, this will be sent to me in two weeks.
Regards,
Kidney
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don't want to play the wise guy but what's here is largely the same as for tax year 2017. So it's not a list of things that are different in 2017 compared to previous year(s)
my apologies, in my response it says that what has been mentioned is not the deviations from 2017. Should be of course: the list is not a summary of what is different from 2016 but simply a summary of the rules of 2017 and not a summary of the changes. Much of what's in the list was the same in 2016.
Although the rules have not changed, the amount of the deductions has. Most deductions have been doubled, so you pay less tax. You may not find that important.
Hi Rene,
Would you mind telling us how you managed to get that form anyway?
Regards,
I also went to the tax office in Ubon Ratchatani with that form (declaration of tax liability in the country of residence).
There neatly passed on my income through Thai forms together with the lady on duty. I was helped very friendly and helpful and 2 weeks later I received the English version (Certificate of Residence: RO22) stamped and signed by them.
I was told at the office that they only have a treaty with Austria regarding the form (declaration of tax liability in the country of residence).
MVGWillem
The form you must have is called the RO 21, or Income Tax Payment Certificate.
I get it every year , after paying the tax and proof here in Thailand .
Including the Ro 22 being the certificate of residence.
I get it after a visit to the main tax office of northern Thailand in Chiangmai.
Everything is then neatly sent to me by post two weeks later.
I do the completed tax statement and payment in the city of Lamphun.
After which I make an appointment in Chiangmai a day later and hand in the stuff there a week later.
Both forms RO 21 and 22 are written in English .
Jan Beute.
Hi Rene,
I am also very curious about how you received that form and
can have it translated.
Yours sincerely,
Joop
'Willem, a Certificate of Residence is not a statement of tax payment. But an English version of a Certificate of Residence, issued by a Thai institution, can help if you tell the BD in NL that you comply with the treaty between NL and Th, of course, and that you live in Thailand and are therefore liable to tax in Thailand. are and that is where it ends.
Some of us, and I belong to that, are of the opinion that the BD in NL has made up something with that form because with the mere fact that you can demonstrate that your main residence is in Thailand you comply with the Convention and as already several times has been noted here, the BD in NL has nothing to do with the situation between you and the BD in Thailand, but that you are subject to tax there, which are two completely different things!
regards,
Hey, something's wrong here! You are going way too short!!
A certificate of residence is separate from your tax liability. You get a certificate of residence if you have a rental contract, for example. You also get that certificate if you only live in Thailand for a few months a year! You are therefore a resident of Thailand BUT you are only taxable if you live in Thailand for at least 180 days a year.
Income tax law in Thailand puts it like this:
Taxpayers are classified into “resident” and “non-resident”. “Resident” means any person residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. A resident of Thailand is liable to pay tax on income from sources in Thailand as well as on the portion of income from foreign sources that is brought into Thailand. A non-resident is, however, subject to tax only on income from sources in Thailand.
To avoid the following misunderstanding: even if you are a taxable person, that does not mean that you have to pay tax. There are separate requirements for this. Simple: if you have no income you do not have to pay tax, but you are liable to tax! But that's just one of many examples you can think of.
I also received the RO21 and a note that I had to pay taxes here
As I have already said here, there is an e-mail from me in Heerlen with pressing questions, including about the 'requirement' that you submit a statement from the Thai tax authorities. Receipt of that e-mail has now been confirmed.
Give them a few weeks and I'll have an answer for everyone here.
I see all kinds of reactions here from people who themselves are “fooling around” with Heerlen without the expert help of a tax consultant in the Netherlands.
Heerlen ignores the treaty that has been concluded between the Netherlands and Thailand by requesting a clarification from the Thai tax authorities. This is going too far.
Heerlen has nothing to do with the Thai groping service, because this service is not mentioned in the treaty!
My consultant, who now knows the treaty well, applied for an exemption for me at the end of December 2014 and received it within a week. No questions about the Thai BD
My advice is: ignore Heerlen's questions about the Thai tax authorities and fight this through an expert if necessary.
Just wait for the answer to Eric Kuijpers' e-mail. Note: Heerlen is already in his beep bag
Looks like things are starting to get really interesting now.
I think we can all still be grateful to Eric.
Corret, that's not how it works. I ask for information about business and nothing more.
You will of course remember the civil servant first class Dorknoper from the stories of Marten Toonder about Mr Bommel and Tom Poes and Dorknoper stands for an incorruptible and righteous servant of the government. Civil servants are not in their squeaks about someone asking questions. And that's a good thing.
Erik
I don't agree with you. {By the way, I read Tom Poes once as a child and never again, luckily).
Because you ask for information that benefits us all, you reprimand the official in question, who goes beyond his book. He becomes afraid of a higher official who has ordered him to act in this way.
I think he crawls into his squeaky bag (I would too)
And will probably never reply to your email.
.
John, I learned something there, thanks again! There are therefore two certificates of residence in circulation NL issued by Immigration and that issued by the BD in Th. Good. By the way, there is a third one that comes to mind now and that is the one issued by the embassy in Th. I cannot estimate what value it has for the BD in NL, but it may help.
Now the question is what did Willem have to demonstrate to BD in Th to obtain that RO22?
By the way, do you agree with my position that the TAX DUTY applies and not the TAX PAYMENT etc?
As for those 180 days, I think that's 183 days like everywhere else in the world?
And we all follow Erik and his adventure with the BD in NL?
I wonder if even the tax liability is important.
Suppose I live 179 days in Thailand and 178 days in Laos and 8 days vacation in Burma.
What then remains of the tax liability in Thailand?
Let's assume that with 178 days of living in Laos I will not be subject to tax there.
The interesting question then becomes what my country of residence is.
Incidentally, the tax payment in Thailand will probably not be decisive for the treaty.
You could of course run into problems with the Thai government.
After all, you are evading Thai tax laws if you live in Thailand for more than 180(183?) without paying any tax due,
In theory, good for going to court, the Bangkok Hilton and a one-way ticket to the Netherlands.
Not that I expect that soup to be eaten that hot, but if you've stepped on the wrong toes, it could be.
Dear Adam
Heerlen asked to extend my exemption, which I had already received until August this year.
Went to the Regional Revenue Office here, had to submit my bank book where I deposit the bathjes, they added up all transfers from the whole of 2016, based on that I got that RO22 and RO 21 form and that RO21 form says neatly in English ,
Tax payer name and address:
amount of gross income;
Amount of tax paid and date of payment:
Taxable year:
Relevant provisions of law:
Neatly received 65 + plus deduction and also because my wife does not work, the entire amount for 2016 was a pittance.
A girl at the office went to pay for me at the bank and 2 weeks later she called me that the form was signed and ready.
The Thai version of the Declaration of Tax Residency is also called Certificate of Recidence not to be confused with the Certiface of Immigration.
If you have a tax number and pay tax in Thailand you can get this statement.
Now I do have a tax number but do not pay taxes because I have no income (I live off my savings). Obtaining the certificate was a roundabout route. I have a bank account on which tax is withheld and paid by the bank on the interest. Received an overview of the interest received and tax paid for 2016 from the bank. Filed a tax return with this overview. And with this I could request the Certificate.
Why make it easy when you can make it difficult.
Rene, I actually think that's a very good one! Were there any comments about the level of interest on savings, for example, is it subject to a minimum?
No, it didn't matter, even on a small amount you get interest.