You state that anyone with assessable income as a married person is required to file a tax return if that income is over ฿120,000. I’ve read that the revenue department sees filing a tax return as a voluntary act it is not a requirement. Naturally if you are due to pay tax or reclaim tax a return is required, but why bother if I don’t think I have tax to pay but I’m over the filing threshold? Many, most, if not all, tax offices I feel will not want a tax return filled if there is no tax due. How do you reconcile the information online with that statement? FYI, I bring in a foreign pension income and my personal remittable income before I exceed the THB150,000 zero tax band is approximately ฿600,000 as long as I have no tax to pay or reclaim I don’t think I have to file anything as what is the point? Is this correct?

Thai tax filing is a legal requirement, not a voluntary act, if you meet the specified criteria. While other online posts may suggest otherwise, the law is clear on this matter.

Here’s a summary of the relevant rules:

If you are a Thai tax resident with income from a salary, the Thai Personal Income Tax Revenue Code Section 40(1) applies. The minimum income thresholds that require you to file a tax return are:

• THB 120,000 if you are single
• THB 220,000 if you are married and filing jointly

For foreign-sourced income or other types of income under Section 40(2)-(8) of the Revenue Code, the filing thresholds are:

• THB 60,000 if you are single
• THB 120,000 if you are married and filing jointly

If you remit foreign-sourced income that exceeds these limits, you are required to file a tax return, even if no tax is due.

For further details, you can refer to the specific Thai law here: https://www.rd.go.th/562.html

Please note that failure to file a required tax return or providing false information can result in significant penalties, including fines or imprisonment.

You have the option to file online with the Revenue Department or through a tax filing service like what Expat Tax Thailand provides.