Dear readers,
On this site www.rd.go.th/publish/23518.0.html I came across the following and I wonder if every foreigner who stayed in Thailand for 90 days in a calendar year must get this form from the Thai tax authorities?
A foreigner departing Thailand is required to file an application for Tax Clearance Certificate (Form P.1) and supporting documents if:
He is liable ( = subject to / liable for / responsible for ) to payment of tax or tax arrears ( = arrears ) before departing Thailand. He has duty to file a tax return and pay tax on behalf of a company or legal partnership incorporated under foreign laws and has been carrying on business in Thailand. He has taxable income, whether or not in Thailand, from being a public performer in Thailand.
It says IF. It seems to me that if you are not subject to or responsible or liable for payment of tax in Thailand, then you do not need that declaration.
How do you show that or should I read it that way, it only concerns someone with a company or work visa and not individuals? So far I have not heard or seen or read anywhere that this statement is actually requested from individuals when they leave Thailand, not even from people who have stayed in Thailand for a few consecutive years.
Who knows the good thing about this or has experience (s) with this? M curious.
Nico B
This has been covered in this blog: https://www.thailandblog.nl/wp-content/uploads/Belastingdossier-update-2.pdf
and go to question 19. Some blog writers responded as stated there.
If you are in Thailand for more than 180 days in a calendar year (or maybe from 180 days) you should theoretically register with the tax authorities.
The text states:
if: He is liable to pay tax
Or if he is taxable, followed by a few other things related to income.
Under point 3 it says that you don't have to bring a statement if you don't fall under one of the three points mentioned in point 2.
As I translate it:
For the tourists who have stayed for a long time there is no problem.
If you are staying here on some extension of stay and longer than 180 days, you should get such a statement.
Then you are taxable.
Incidentally, the word aggregating is used in the text.
That means more than 90 days in a calendar year, not per visit.
In practice it seems to be a dead letter.
I can already see the lines growing for immigration to look at all those tax statements.
Eric, thank you for your response. As you write in the tax file compiled by you, it seems that this can also apply to a pensioner, so ask for a tax statement, but there has been no response to my reader's question to date and I think I have to conclude from this that none of the pensioners has ever actually been asked for an explanation in this regard.
That seems to be in line with what you write in the tax file, about your visit to the tax office and your question about this statement, I quote:
” But I don't have to pay, I just heard. Well, then I won't get tax clearance either. Sounds logical. Since I have no plans to leave the country I will leave this alone.
After the publication of this dossier, it was suggested in a discussion in the Thailand blog in September 2014 that this legislation probably does not apply to tourists and to 'long-stayers' who do not perform any work in Thailand or represent a Thai company.
CONCLUSION:
We are open to experiences of others. ”
Also today I am open to recent experiences of others and remain curious about the experiences of others, if they do not come, then I stick to my conclusion, they are never actually asked about it.
Nico B
A bit of a confused question, but before that someone who stayed in Thailand for 90 days or longer and wanted to leave the country had to get/have a Tax Exempt statement from the Ministry of Finance at Sanam Luang. Got quite a few but was also brought to an end by the highly respected Prime Minister Anand. One had to show them at the airport, not having flight and luggage was also lost. Get it first. Have many anecdotes about that but getting too long.
I received information from several people traveling in and out of Thailand over the past few years that no tax clearance was requested from them.
@Ruud you are right, if you are in Thailand for 180 days or longer in a calendar year, then you are liable to pay tax, but suppose you only have Aow as current income, then you have nothing to pay over it in Thailand, the right to levy it is up to the Netherlands considering the Treaty, yes what will you then register as a tax resident in Thailand.
This law does indeed state 90 days per calendar year, which does not have to be consecutive.
@theoS, the law is also a bit confusing, at least its implementation, hence the question about the experiences of others, I wonder from what year you no longer had to issue this statement, that seems quite some time ago.
If people want to enforce this law, then it seems to me that there is an important task for Immigration, namely to provide an information form on arrival in Thailand and, for example, to repeat that when applying for a Re-Entry, I don't see that happening anytime soon, the queues for Immigration would be very long.
What should the Conclusion read?
There have been no responses from people who have been asked for this statement in the past few years, so it seems to be practically a dead letter.
Should there ever be a request for it, the bells will be rung via Thailandblog.
Thanks for the responses.
Nico B