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In 2024-2025 there has been a degree of fear mongering on the part of three or four farang tax advisors trying to scare up business, exploiting ignorance about a government memo.

https://rd.go.th/english/
Regional Revenue Office 1 - 12
Area Revenue Office (119)
Area Revenue Branch Office (850)

OS Thai Visa recommended the revenue office on Mae Rim Road

https://rd.go.th/english/23518.html
“Section 4 quarter of the Revenue Code stipulates that a foreigner departing shall apply for a Tax Clearance Certificate in the form prescribed by the Director-General within 15 days before leaving the country, whether or not there is any tax payable. A foreigner departing Thailand is required to file an application for Tax Clearance Certificate (Form P.1) and supporting documents if:…He is liable to payment of tax or tax arrears before departing Thailand.

https://www.rd.go.th/fileadmin/user_upload/lorkhor/newspr/2024/FOREIGNERS_PAY_TAX2024.pdf
“If a foreigner derives income from sources outside Thailand, such income is subject to income tax if the two following conditions are met:

<ol style=“list-style-type: decimal;”> <li>such income has been earned in any tax year starting from 1 January 2024 onward by a foreigner who stays in Thailand for 180 days or more in a tax (calendar) year, and;
</li> <li><p>such income earned has been remitted to Thailand (wholly or partially), even if that remittance occurs in a later tax year.”</p> <p>“Foreigners must include income from sources within Thailand and outside Thailand in Personal Income Tax Return (P.N.D.90 or P.N.D.91)”</p></li></ol>

Double Taxation Agreement (DTA)
Thailand has DTAs with 61 countries.
Tax treaty between USA and Thailand prevents double taxation.

Foreign Tax Credit
The Foreign Tax Credit documenting the tax paid in USA can be excluded from tax owed to Thailand.

https://www.thethailandlife.com/expat-tax-thailand#Income_Earned_Prior_to_Living_Retiring_in_Thailand
“US social security is not considered assessable income.”

USA DTA exempts pensions for government service and social security from being taxed in Thailand (Articles 20 &amp; 21).

Records:

<ul> <li>Chase bank statements show incoming ssa checks and outgoing wire transfers to Thailand.
</li> <li>Bangkok Bank statements show incoming wire transfers.
</li> <li><p>IRS 1040 will show 1099-R, which will include both RMD and Roth.</p> <p>It might be best if my portfolio activity does not co-mingle with my SSA checks.</p></li></ul>

Personal Income Tax (PIT)

Filing date: 31 Mar 2025

Info as of 25 Jan 2025
https://pcec.club/Thai-Income-Tax-Expat-Information/
good info on TIN, DTA, speculation

Where is the TIN office in Chiang Mai?
Who can I use as an interpreter?

Drivers License: Car and Motorcycle

Luggage and Shipping: import and export.

Income Tax

• Visas
• TM6 - replaced by TDAC.
• TM30 - residence in Thailand.
• 90-day address check-in
• After passport renewal, transfer stamps from old book to new, including entry stamp, original non-O visa, and current retirement visa.
• TDAC Thailand Digital Arrival Card (TDAC). Starting 1 May 2025. Must be completed online within 72 hours prior to arrival.

Tm 30 is landlord's responsibility and is my responsibility.

O vs O-A visas
https://youtu.be/ZjSVhrL8mo4?si=wZr8PVRCbSmouGZG

• a general-purpose visa for family, retirement, or other purposes
• not so easy to get from outside of Thailand
• financial requirement
  • 800,000 Thai baht in a Thai bank account, or
  • evidence proving a pension of 65,000 thb per month, 65,000.00 Thai Baht = 2,011.23 USD as of Nov 2025 (This is an option that would let me get that 800,000 baht out of the bank for that last two years)

• a specific one-year, long-stay retirement visa
• requires insurance
• no minimum bank balance requirement [is this true?]

• like O-A but for 5 years
• [does this still exist?]

As of January 2025, two farang tax advisors are fear-mongering, trying to drum up business by creating a crisis over a new tax law, the first two listed here: Carl Turner and Thomas Carden.

https://www.expattaxthailand.com/
Carl Turner, co-founder
7000THB to apply for a TIN
29 Jan 2025 webinar with

• Pattharaphon Penjham, Senior Legal Officer at the Revenue Department
  

• Thanadet Boonsantia, a former Revenue official and independent tax expert
  

• https://www.youtube.com/watch?v=mGvznkNy398

https://aitaxadvisers.com/
Thomas Carden, Chris McLaughlin, 11 others
interview re new Thai tax law

• https://www.youtube.com/watch?v=K-2sAgFNgVE&amp;t=2s

Fee to apply for TIN: 7000THB

https://www.facebook.com/profile.php?id=100087755627583
sub-group of Chiang Mai Expats Club
Offering help with getting a TIN.

https://www.businessclassasia.com/
Ken Brown, Lee Stevens, Bangkok

TikTok user, one post

https://anglosiamlegal.com/
Pattaya
Fee to apply for TIN: 3250THB

https://thai888.com/
Pattaya
Fee to apply for TIN: 1500THB

https://www.siam-legal.com/
Chiang Mai office
https://www.siam-legal.com/thai-law/chiang-mai-lawyer.php
Tax Questions in Thailand?
https://www.youtube.com/watch?v=4mNdXpvY1GQ

https://www.integrity-legal.com
Benjamin W. Hart
youtube channel:
[https://www.youtube.com/@IntegrityLegalThailand](https://www.youtube.com/@IntegrityLegalThailand)
describes “tax stamp pimp” illegally-operating foreign self-proclaimed tax advisors

https://pcec.club/
motto: “Expats Helping Expats”
meet Wednesdays 9AM open, 10:30AM start, Holiday Inn Pattaya Executive Tower

https://thailandexpatsclub.com/thailand-expats-guide/

Chiang Mai Expats Club CEC
https://chiangmaiexpatsclub.com/
https://www.facebook.com/groups/chiangmaiexpatsclub/
9:30 Breakfast, The Duke’s Ruam Chok, 1st Saturday, 345THB
10:30 meeting, Duangtawan, 4th Saturday