Reader question: How do I get proof that I pay tax in Thailand?

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5 September 2015

Dear readers,

According to the Heerlen tax authorities, I can submit a request for an exemption from deduction of wage tax/national insurance contributions if I have only recently moved to Thailand. So after emigration. So they must have proof that I pay tax in Thailand. From which authority (department) and its address should I get a form to send it to tax office Heerlen?

According to other stories, people say in Thailand you are not subject to tax.

I would like a clear answer on this .

I very much look forward to an answer from you.

Greetings from Ari

26 responses to “Reader question: How do I get proof that I pay tax in Thailand?”

  1. Maarten says up

    I've dealt with this too. If you are an employee, your employer should give you a form containing your tax information for the past year. In Heerlen they can't read that (except for the amounts) but in my case they are satisfied with it.

  2. eugene says up

    You must apply for a TIN number at the tax authorities in Thailand.
    You can then pay taxes here on your income from abroad, which enter Thailand.

  3. Hans Bosch says up

    This topic has been covered dozens of times on the blog. The tax authorities always ask, but have nothing to do with it. The country of residence (Thailand) is entitled to tax (but not obliged) in accordance with the existing tax treaty 1975/1976. The tax authorities should stop asking unnecessary and incorrect questions, just to keep working.

  4. Ton says up

    For exemption from Dutch tax and national insurance, you must prove that you live in Thailand.
    Deregister the Netherlands yellow booklet and copy passport or voluntarily pay a little tax.
    You are subject to tax in Thailand, but so far they have not done anything about it.
    This is different from the statement that you don't have to pay.

    Regards Ton

  5. Willem says up

    Hello Ari,
    I am retired, deregistered from the Netherlands and live in Thailand.
    I recently applied for an exemption from payroll tax/premium levy.
    I have pointed to the Dutch law, (more than 8 months outside Europe, pointed to the Thai law that also speaks about 8 months and of course the Dutch/Thai tax treaty. All three clearly say that if you stay longer than 8 months a year in Thailand lives, Thailand is your tax residence, because that's what it's all about.
    Also a copy of my yellow house book containing my tax number and a copy of my Thai driver's license, which also contains my tax number, and a copy of my passport showing that I am in Thailand for more than 8 months per year. .
    If you are retired, the tax statement from Thailand is not or at least difficult to obtain and I have therefore not sent it with you. I don't know what it's like when you work here.
    The application has recently been approved for my private pension. You will not be exempt from your state pension. The wages/pension must be transferred directly to Thailand by your employer. You can apply with retroactive effect up to 1 January of the current year.
    You do not really need the statement from the Thai tax authorities, provided that your story is well substantiated.
    Good luck,
    Willem.

  6. Eric Smulders says up

    You do not need this . There is a tax treaty Netherlands Thailand under which you do not have to pay tax on a Dutch pension. I receive my state pension without paying tax in the Netherlands except for a small amount for withholding tax. You must be able to prove that you live in Thailand, the Embassy can certainly provide you with further information, greetings Eric

    • HarryN says up

      You probably mean about your company pension, you can indeed get a tax exemption for that. Last year (2014) you paid no tax (loonheffing) on ​​the AOW part of the SVB. I therefore received my state pension without paying tax. Now in 2015 that is over. Payroll tax for people living abroad has been abolished. The SVB does not yet take this into account, but I raised this myself to prevent an additional assessment in 2016. So I now pay 8,35% on my Aow benefit Peanuts!!

    • John says up

      Unfortunately, this is a bit "short" because the Ned. Tax authorities state, "to prevent double taxation"! ergo, you must provide proof that you pay tax in Thailand, so your country of residence. Just heard this from the Tax and Customs Administration this week!

  7. Jacob says up

    Arie,

    Goodbye, Ari.

    I myself emigrated more than 10 years ago, then tax exemption from my company pension NL. AOW remains taxed.

    Documents such as yellow house book, Thai driver's license and a letter in English that I prepared for the municipality to sign and then signed by the village chief were enough to get an exemption.

    Can you send that example. Do I have to search.

    [email protected]

  8. ko says up

    Dear Ari,

    If I read your question correctly, you still live in the Netherlands. It seems impossible to me then. Apparently you also have income in the Netherlands. Subsequently, the Netherlands has tax years. So 2015 can be in 2016.

  9. Retired Bel. Foreign official says up

    If you pay tax in Thailand you will also receive, I assume, an assessment stating the amount to be paid. You make a copy of this and send it with your application for exemption (on the basis of the Tax Treaty with Thailand) to the Foreign Tax Office in Heerlen. You will then receive a decision from them in which the exemption is granted or rejected, with a description of the reasons. You must send this decision (the approval) to your benefit agency, which will then no longer withhold wage tax and national insurance contributions from your benefit, etc.
    If you have to complete a tax return (form C) in the Netherlands, you can also rely on the tax treaty with Thailand in the form. In this form, the worldwide income must be stated, so all income, assets, etc. that you have all over the world. How long??????

  10. ruud says up

    For proof that you pay tax, the Thai tax authorities seem to be the best place.
    They just don't always want to collect taxes.
    Incidentally, if you only pay tax in the Netherlands and no social security contributions, the tax in the Netherlands can often be afforded.
    Tax offices are regional, so the address depends on where you live.
    Just search for Magic.

  11. Hank Hauer says up

    You must register with the revenue department in your place of residence. Then you will receive a tax number.
    Send a copy of this to the Dutch tax authorities, then they will note you as a non-resident taxpayer. You must then file a declaration in Thailand, and therefore pay tax here. You can have this arranged by an administration office. (all forms are in Thai language)

  12. Rembrandt van Duijvenbode says up

    Dear Ari,

    A certificate can be obtained from the Thai tax authorities stating that you are tax resident in Thailand for a certain year. It concerns the "Certificate of Residence: RO22" and this certificate is issued by the "Regional Revenue Office" under which your Thai place of residence falls. Based on this certificate, Heerlen quickly issued me with the requested exemption from LH/national insurance contributions. You can find the district division and the addresses of these regional tax offices on the website of the Thai tax authorities. Such a certificate will only be issued if you have indeed submitted a (provisional) return and paid tax.

    You are obliged to declare if you stay in Thailand for more than 180 days a year. There is a treaty between the Netherlands and Thailand to avoid double taxation. In that treaty, taxable sources of income are allocated to either the Netherlands or Thailand. You can assume that no sources of income fall between the cracks and that income is always taxable in one country or another. There are many Indian stories about Thailand not levying tax, but it only applies if you do not file a return and the Thai tax authorities do not know you. Just like in the Netherlands, tax evasion is punishable in Thailand.

    Rembrandt van Duijvenbode

    • ruud says up

      It's not that simple.
      Each tax office apparently has its own rules.
      I've been there twice to try and get enrolled because I wanted to get it sorted out for my starting (taxable) income next year.
      I was sent away twice without registering.
      Try again next year.

      Not that it matters much to me whether I have to pay on that income in the Netherlands or Thailand.
      I don't even know where to pay more.
      But officially I have to pay in Thailand so I would prefer that.
      This prevents me from getting any nagging afterwards.

  13. He says up

    I read in another blog that someone had a tax consultant in Thailand file a tax return. Then you will receive a tax number and that should be enough boo Heerlen.

  14. Harry says up

    As far as I know:
    You are liable to tax on your worldwide income in the country where you spend 183 nights or more. If you do not spend more than 89 nights in any country, you only pay in each country on the income generated in that country. (so nowhere about your worldwide income).
    However, you must be able to prove this, so .. just go to the Thai Tax Revenue office in your place of residence, that you are taxable there for your worldwide income. The fact that incomes from other countries in TH fall under the 0% rate, so you do NOT have to pay tax on your NL / B / etc income, is the reason why many want to live in TH.

  15. Nico B says up

    The tax authorities in the Netherlands do not have the right to ask you for proof of whether or not you have paid tax in Thailand.
    There is a treaty between Thailand and the Netherlands that states in which country you pay tax.
    So if you have income of which you know and have determined that Thailand is taxable under this treaty, you must be granted the exemption, you are not obliged to prove that you paid tax on it in Thailand and you are entitled to exemption from withholding.
    Whether you actually pay tax on it in Thailand is irrelevant, on this blog these matters have been discussed before, just search, it turned out that Thailand often lets this go or simply does not give someone a tax number too even if it is requested and one wants to file a report.
    By the way, how would you be able to prove tax payment there if you have only just moved to Thailand?
    Should you then wait to obtain the exemption until you have proof of tax payment in Thailand after 1 to 2 years?
    Keep it simple, if Thailand is authorized to levy taxes, NL must grant you the exemption. So show that Thailand is authorized to tax, of course that is only possible if you actually live permanently in Thailand and are no longer registered in the Netherlands.
    Success.
    Nico B

  16. tonymarony says up

    According to the question he asked, he must send proof to the Heerlen tax authority if he lives here because it concerns exemption from paying tax in the Netherlands, so you must immigrate and specify a place of residence, so in short you must submit a request with deregistration from the Netherlands from the municipality where you live with a new address in Thailand.
    And again if you live here you don't pay tax if you don't work and are over 50 and have a retirement visa.

  17. support says up

    Whether or not you pay tax in Thailand is none of Heerlen's business! They also tried to hear from me. But what matters is whether you actually live in Thailand and therefore no longer have a residence in NL.

    They want to know everything about that, but in the end you can prove that you live here with your passport (visa, exit-re-entry, etc.). Whether and, if so, how much tax you pay, is of no concern to her in Heerlen - again -!!! You are also no longer insured for healthcare costs in NL. You have to arrange that here (=Thailand).

  18. janbeute says up

    I also needed it 3 years ago because of the end of my single premium policy in the Netherlands.
    And to be able to obtain exemption from income tax in the Netherlands.
    First of all, you must actually be able to prove that you pay tax in Thailand.
    If you can not do that , then it 's the end of the exercise .
    Fortunately , during the years that I have been staying here , I have already paid taxes on my savings , etc. at Thai financial institutions .
    I went to the Thai tax authorities with proof and annual overview from banks, among others.
    Started at the provincial tax office , in our province Lamphun .
    And then in all , through their verified data to the tax office for Northern Thailand in Chiangmai . They have a section for foreigners there.
    The proof that I had paid tax and how much was sent to me in both English and Thai .
    It was quite a hassle, but it worked out in the end.
    If you work legally in Thailand and you therefore receive a salary, then it is a lot easier as your employer already pays wage tax.
    In my case they also asked for evidence about my financial past, dating back to my Dutch time, before leaving for Thailand 11 years ago.
    It wasn't until a few months later that I was told that I had been included in the Thai tax system.
    Receive a Thai tax statement by post for several years now.
    Incidentally , I also received a 1 year valid residents statement from the Thai revenue .
    Before then I already had my yellow house book , and this personal number in this book will also be your tax number .

    Jan Beute.

  19. Henk Nusser says up

    If you live fully in Thailand after the age of 65, you will keep your full AOW, and you can continue to use Dutch health insurance.
    BVD.

    • Nico B says up

      Dear Henk, I think you are asking a question here.
      If you were liable for national insurance contributions in the Netherlands for 50 years, you keep your full state pension, 50 years X 2% per year is 100% state pension, even if you go to live in Thailand after the age of 65.
      You can then no longer use the compulsory healthcare insurance in NL.
      Some companies give the option of taking out a foreign policy, the premium was about 350 euros, which has been about 2015 euros per month with some insurers since 500.
      Then it is better to take out a policy elsewhere, see earlier information on this blog regarding. this item.
      Hope that answers your questions.
      Nico B

  20. HarryN says up

    For people interested in Thai tax law: search at Home: Thai tax 2014 booklet. You will then see the PWC.com website in English. The rest is self-explanatory.

  21. Nico B says up

    Dear Jan, regarding. If you purchase a purchase price policy tax-free, the Tax and Customs Administration NL may also not require that you pay tax in Thailand. Keep it simple, who is entitled to tax on a certain income. The person not authorized to tax has no right to proof of whether or not tax has been paid in the taxable country.
    It is about what is in the treaty, determine who is entitled to tax and act accordingly.
    I was therefore able to buy off without any IB in NL and without demonstrating to the tax authorities in NL that I pay tax in Thailand; it is a principled position based on a right.
    If you can demonstrate that and use it for the sake of simplicity to satisfy the Tax and Customs Administration NL and speed up your exemption request, that is another matter.
    Nico B

  22. support says up

    I quickly had an exemption for 2 pension payments. You would say: then you are registered with the Dutch tax authorities as living in Thailand (copy of the yellow book, passport with visa, etc.).

    Pension 3 was recently introduced. So apply for an exemption for that too, you think. Wrong! Despite yellow book, passport + visa: no exemption………..!!!!!!!!!! I had to prove that I pay taxes in Thailand and preferably how much…..!! So copies of exit/re-entries made over the past 3 years in a passport issued by the Dutch embassy. Also reported that it is none of the NL tax authorities' business whether and how much tax I pay. Also have a Thai notary declare that, with the exception of 3 specific trips to NL, I have been staying in Thailand for 3 years.

    Exemption obtained with notification that the exemption is valid for 5 years and I must therefore make it plausible again that I live in Thailand. This restriction does not apply to previous 2 exemptions!!!!!!!!!!!! Very similar to the arbitrariness of a slow/incompetent/know-it-all official.

    In short: they just do something. But you immediately lose your health insurance if you deregister in NL. Pick up / load if possible, but enjoy in the form of health insurance.


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