Question 1

I've come across this article. As of 1 January B.E.2567 (2024) the Revenue Department has enforced its department instruction P. 161/2566 to tax any Thai citizen or Foreigner with Thai residency who receives an income within Thailand. Sources of income earned outside of Thailand are excluded from taxation.

Chas Begley · Accepted Answer

This article just means that Thailand is a remittance tax basis.. which means you're only taxed on assets transferred to Thailand. If they are earned outside and not remitted (transferred in) then they are potentially not taxable, depending on the type of income.

Question 2

I've come across this article. As of 1 January B.E.2567 (2024) the Revenue Department has enforced its department instruction P. 161/2566 to tax any Thai citizen or Foreigner with Thai residency who receives an income within Thailand. Sources of income earned outside of Thailand are excluded from taxation.

Chas Begley · Accepted Answer

This article just means that Thailand is a remittance tax basis.. which means you're only taxed on assets transferred to Thailand. If they are earned outside and not remitted (transferred in) then they are potentially not taxable, depending on the type of income.

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