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Olav Seglem skrev: ↑03 okt 2023, 13:07
De skriver heldigvis om "inntekter" av ymse slag og forhåpentligvis er det rett.
Tenkte dersom en langtidsboende falang overfører 5 mill baht for bygge hus her nede.
At myndighetene forstår dette er sparemidler og ikke sier: " Ha,ha, dette er inntekt og må beskattes"
Hvordan skal det bevises hva som er inntekt og hva som er sparemidler Lurer litt på om ikke endringene av praksisen ved Ambassaden i Bangkok vedrørende bekreftelse på inntekt for og søke Thailandske myndigheter om årsvisum for en tid tilbake var "forut for sin tid" og/eller Finansdept/ skatteetaten allerede hadde litt innside informasjon om denne endringen fra Thai revenue før allmennheten
Uansett hvordan de skal få dette på hjul for de både med og uten skatteavtaler allerede neste år virker urealistisk.
I linken her er noen spørsmål / svar fra Thai Revenue
Redigerer meg selv og tidligere innlegg og prøver en Google oversettelse.
Revenue Department Order No. P.161/2023 regarding personal income tax payment according to Section 41, paragraph two of the Revenue Code
Dated 15 September 2023
Question: Revenue Department Order No. P. 161/2023 dated September 15, 2023. What are the principles?
Answer: Revenue Department Order No. P. 161/2023 explains the legal principles according to Section 41, paragraph two, a person will have a duty to pay personal income tax from foreign sources of income when entering the following elements
A person has assessable income from foreign sources in the tax year of being in Thailand for 180 days or more, and
that person brought such assessable income into Thailand in that tax year or in subsequent tax years.
If both elements above are complete, that person has a duty to include that assessable income in calculating personal income tax in the tax year in which the assessable income was brought into Thailand.
Example: In 2023, Mr. A was in Thailand for a total of 200 days. Mr. A had assessable income from renting property located abroad by receiving the rental money into a bank account located abroad. Later in the year 2027 Mr. A transferred the said money into a bank account in Thailand. Mr. A must use the said assessable income brought in Thailand to calculate personal income tax for the tax year 2027.
Question: When does the Revenue Department Order No. P.161/2023 dated September 15, 2023 come into effect?
Answer: It applies to assessable income no matter what year it occurred that bring money into Thailand from 1 January 2024 onwards
Question: People who live in Thailand means what?
Answer: Any person who is present in Thailand for a total of 180 days or more within a tax year. Whether staying in Thailand for a single consecutive period or staying in Thailand for several periods combined, regardless of the nationality or ethnicity of that person.
Example:
**Mr. A. is in Thailand every day from January to December 2024, a total of 366 days. Mr. A. is a resident of Thailand in tax year 2024.
**Ms. B. is in Thailand only on odd months in 2024, for a total of 184 days. Ms. B. is a resident of Thailand in tax year 2024.
**Mr. C. was in Thailand from January to December 2024, a total of 179 days. Mr. C. is not a resident of Thailand in tax year 2024.
**Mrs. D. has been in Thailand continuously for a total of 250 days, with the first 100 days being in 2024 and the last 150 days being in 2025. As such, Mrs. D. is not a resident of Thailand in both tax years 2024 and Tax year 2025 because Mrs. D was in Thailand for less than 180 days in that tax year.
Question: What types of assessable income are subject to income tax according to Section 41, paragraph two, of the Revenue Code?
Answer: Assessable income from foreign sources that is subject to income tax including assessable income according to Section 40 (1) to (8) of the Revenue Code.
However, if it is assessable income that is exempt from tax according to the taxpayer law. There is no need to bring that assessable income to pay taxes in Thailand. Such as receiving an inheritance or income received from the support of parents. Descendants or spouse. Only income that does not exceed twenty million baht throughout the tax year, etc.
Question: If you use the money to buy bonds overseas and earn interest on holding those bonds. Later, the principal and interest were brought back to Thailand. Do I have to add principal and interest to calculate personal income tax?
Answer: No. Income tax will be paid only on interest that is assessable income under Section 40 (4) (a) of the Revenue Code that is brought back into Thailand. If in the tax year such interest is received and that person staying in Thailand for more than 180 days
Question: If it is assessable income received before 2024 but the money is brought into Thailand in 2024, will it have to be taxed?
Answer: Tax must be paid if it is income that occurs in the tax year in which the income earner resident in Thailand from 180 days or more in that tax year and bring in that assessable income from 1 January 2024 onwards. Those with income must bring such assessable income must be included in the calculation for personal income tax in tax year 2024 by March 2025.
Question: If it is assessable income received in 2023 and brought back into Thailand in 2023, will it have to be taxed?
Answer: Tax is payable if it is income that occurs in the tax year in which the income earner is in Thailand 180 days or more in that tax year and bring that assessable income into the year 2023. The income earner must include the said assessable income in calculating personal income tax in the tax year 2023 and submit the form within March 2024.
Question: If you are not in Thailand for 180 days or more in the tax year but have assessable income from foreign sources in that tax year, you must pay income tax when brings assessable income back into Thailand or not?
Answer: No personal income tax is required. Even if the assessable income is brought back into Thailand.
Example: In 2028, Mr. A is in Thailand for a total of 65 days. Mr. A has assessable income from renting property located abroad by receiving the rental money into a bank account located abroad and in the same year, Mr. A. transferred the said income to a bank account in Thailand, Mr. A. did not have to pay personal income tax on the said rental money because you were not a resident of Thailand when the money was generated.
Question: If a person lives and works or operates the business in a foreign country for a long time. Later, wanted to return to live in Thailand. Therefore, he brought back money accumulated from working or operating a business abroad. Will this person have to pay taxes on bringing the savings into Thailand?
Answer: No tax is required in the case of bringing savings from working or operating a business abroad into Thailand because savings are derived from assessable income that occurred in the tax year in which the person was not in Thailand over 180 days
Example: Mrs. D. is of Thai nationality and has been living in China since 2007 But in 2024, Mrs. D. wants to return to live in Thailand permanently. Therefore, all accumulated funds from operations in China were brought back into Thailand. As such, Mrs. D. is not obliged to pay personal income tax on money brought into Thailand in 2024 Because the said accumulated money comes from assessable income arising in the tax year in which Mrs. D. is not a resident of Thailand.
Question: If assessable income is brought in Thailand, It is income that has already been taxed abroad, do I have to pay taxes again? Is it double taxation?
Answer: There is no double taxation. In the case of being a tax resident of Thailand (staying in Thailand for more than 180 days), the tax paid abroad can be credited against the tax paid in Thailand in the tax year that brings assessable income into Thailand according to the provisions of the double tax treaty that Thailand is a contracting party with that country.
Question: Revenue Department Order No. P.161/2023 is not a law. Must taxpayers comply with the Revenue Department's orders?
Answer: It is not a law, but it is an explanation of law section 41. paragraph two of the Revenue Code Taxpayers still has a duty to comply with the law when paying taxes. The Revenue Department order, type P., is an order given by the Director-General. as commander Instruct revenue officials to consider this as a practice guideline. to provide advice to taxpayers to be able to comply with the law correctly.
ha96 skrev: ↑15 okt 2023, 17:08
Redigerer meg selv og tidligere innlegg og prøver en Google oversettelse.
Revenue Department Order No. P.161/2023 regarding personal income tax payment according to Section 41, paragraph two of the Revenue Code
Dated 15 September 2023
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ha96
Det kan bli spennende å se hvordan de skal klare å håndheve denne....Skal immigrasjonen gå igjennom bankhistorien til alle som søker visum?
Kolami skrev: ↑27 okt 2023, 12:08
Det kan bli spennende å se hvordan de skal klare å håndheve denne....Skal immigrasjonen gå igjennom bankhistorien til alle som søker visum?
Ja hvem vet. Det er de som antyder at man må fremlegge bevis på betalt skatt for og få utstedt 1-årige visum. Selv tror jeg at mange skatteeavtaler må endres, i.e., respektive hjemland må inn i bildet for at dette skal fungere fullt ut. Samtidig har jeg litt følelsen av at dette blir som det har vært altså betaling av skatt i Thailand har fungert litt på den måten det var en gang i tiden at det er litt egenhendig "goodwill" og betale skatt her men denne gangen med litt påtrykk.
ha96
Olav Seglem skrev: ↑09 nov 2023, 11:36
Ser for egen del neppe betydning.
Betaler skatt til thailand for d som overføres.
Resten beskattes i norge.
Etter å ha prøvd å få igjen utgifter fra Helfo for spesialist og nødvendig blodprøver, så tror jeg skal skatte til Thailand neste år jeg også. Helt hinsides latterlige satser de har. Går ikke på faste medisiner, så ingenting å hente der, men fortsetter det frivillige medlemskapet da jeg har privat helseforsikring i Norge. Vi får se hvor lenge jeg blir i Norge neste år. Vurderer å få kona over og være der 8 måneder i året også. Som sagt mange forskjellige ting spiller inn hvordan dette utvikler seg fremover og hvor vi ender opp skattemessig.
Olav Seglem skrev: ↑09 nov 2023, 11:36
Ser for egen del neppe betydning.
Betaler skatt til thailand for d som overføres.
Resten beskattes i norge.
Det gjør sikkert de fleste Nordmenn som bor her hele året eller mer en 180 dager men om ikke annet så er jeg overbevist allerede nå om at det om mulig blir mer byråkrati og papir (dokument kopiering)
ha96
Phay skrev: ↑09 nov 2023, 13:41
Etter å ha prøvd å få igjen utgifter fra Helfo for spesialist og nødvendig blodprøver, så tror jeg skal skatte til Thailand neste år jeg også. Helt hinsides latterlige satser de har. Går ikke på faste medisiner, så ingenting å hente der, men fortsetter det frivillige medlemskapet da jeg har privat helseforsikring i Norge. Vi får se hvor lenge jeg blir i Norge neste år. Vurderer å få kona over og være der 8 måneder i året også. Som sagt mange forskjellige ting spiller inn hvordan dette utvikler seg fremover og hvor vi ender opp skattemessig.
Helfo vel jeg har variert erfaring der men uansett vi må bare se oss selv i speilet både som enkeltindivider, velgere og deretter regjeringsmakten. Det blir naturlig nok mindre på den enkelte når vi skal dele og de som har oppholdt seg lengre tid i Asia eller utlandet generelt husker sikker hvordan det en gang var når vi "var alene" om potten. "Da (der) skulle vi vøri der Karl" (Tekst Hans Børli)
ha96
Lurer litt på om ikke endringene av praksisen ved Ambassaden i Bangkok vedrørende bekreftelse på inntekt for og søke Thailandske myndigheter om årsvisum for en tid tilbake var "forut for sin tid" og/eller Finansdept/ skatteetaten allerede hadde litt innside informasjon om denne endringen fra Thai revenue før allmennheten 
