ภาษีสำหรับชาวต่างชาติ: คำถามที่พบบ่อย

Thailand joined the Common Reporting Standards (CRS) and Automatic Exchange of Information (AEOI) agreements. As of September 2023, the Thai Revenue Department can receive information from other CRS-affiliated revenue departments. If audited, you must prove that any money you transferred into Thailand is not taxable income.

If you are required to file a tax return, you must obtain a Tax Identification Number (TIN). Non-compliance can result in severe penalties, including a fixed fine, a penalty of up to 200% of the unpaid tax, and an additional 1.5% charge per month on the amount owed.

If you don’t pay taxes owed in Thailand, you may face serious consequences, including fines, penalties, and interest on unpaid taxes. The Thai Revenue Department has the authority to conduct audits and investigations into tax evasion. Failure to comply with tax obligations can lead to legal action, including criminal charges, which might result in imprisonment. Additionally, non-payment can damage your credit rating and hinder your ability to conduct business in Thailand, as it reflects negatively on your financial responsibility and legal compliance.

In Thailand, intentionally avoiding tax payments or falsely claiming refunds is considered a significant violation. Those found guilty of tax evasion can face criminal penalties, including a jail term of three months to seven years and fines from 2,000 to 200,000 Baht. Financial penalties can be 200% of the tax evaded and interest of 1.5% a month. Our advice is to stay fully compliant and within the rules.

If you qualified as a tax resident but did not file, you may need to file back tax returns. The Thai Revenue Department can audit filings going back 5 years, and in cases of suspected fraud, up to 10 years. Penalties include a surcharge of 1.5% per month on unpaid tax and fines of up to 200% of the tax owed.

Our back tax filing service can help you get up to date and compliant.

Yes, if used to evade taxes (e.g., paying off the card with untaxed offshore income). Following the spirit of Thai tax rules is essential to avoid penalties if audited.

If you do benefit from the gift, it is a gift with reservation of benefit. This means that while you’ve gifted the asset away, you’ve continued to benefit from it in some form. This can potentially be classed as remittance of the income, and the gift can be looked at and reassessed in the future. This means that it is very important that gifts are real gifts that are not going to be benefitted from. It is recommended that if you are to gift assets, you seek advice as it is more complicated than simply sending money to a third party. You need to ideally have evidence on file that this is a formal gift.

Learn more about Gifts and Taxation in Thailand

If you qualified as a tax resident but did not file, you may need to file back tax returns. The Thai Revenue Department can audit filings going back 5 years, and in cases of suspected fraud, up to 10 years. Penalties include a surcharge of 1.5% per month on unpaid tax and fines of up to 200% of the tax owed.

Our back tax filing service can help you get up to date and compliant.