By Barry Kenyon

[Jun]

The Asian country whose nationals can visit the most countries without needing a visa is Singapore with 164 choices.

The GDP per capita in Singapore is USD94000 (IMF).
So other countries can easily grant visa free access, knowing Singapore citizens might spend a lot when visiting and have a good reason to go home afterwards.

The Thai GDP per capita is USD7700. Some way to go. With rampant corruption & muddled policy making, I don't see them catching up any time soon.

On the other hand, as a holiday destination, Thailand beats Singapore comprehensively.

[Gaybutton]

I will be very surprised if the USA goes for this. For many years it has been very difficult, virtually impossible for many Thais, to get a visa to visit the USA. I can't picture the USA suddenly reversing this and letting Thais enter without at least a visa.

And now not only has it become even more difficult, but because of people like Trump you also now have the USA pushing xenophobic policies.

[Jun]

I will be very surprised if the USA goes for this.

I don't expect the UK to change anything either. Too much illegal immigration already.

Malaysian citizens can visit the UK for 6 months, visa free, but their GDP per capita is higher.

[Gaybutton]

I am almost reluctant to continue posting articles about Thai income tax because confusion about it is needlessly upsetting many expats. My guess is no one, not a single one of those reading this board are going to have to pay so much as 1 baht in Thai income tax.

Nevertheless, I also consider it important to keep up with the latest information and try to do my best to provide it for you.
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Thai Revenue may not answer every question about personal income tax

By Barry Kenyon

January 13, 2024

Pattaya Mail continues to receive so many enquiries about when Thai Revenue will publish a voluminous explanation of who exactly will need to pay tax under its much-publicized enforcement beginning January 1 2024. Of course, we don’t know and maybe the answer is never. But we explore below the issue from the Revenue point of view rather than from the perceptions of potential expat payees whether in panic mode or not. Although most income tax payers are Thais, and always will be, the article examines only the expat perspectives.

There’s no hurry is there? Any international cash transfers to Thailand from January 1 are not in any case taxable upon entry. Thailand does not operate a PAYE system and those with tax to pay will only record transactions on their income tax form – for the financial year 2024 – in the period January to March 2025. Eleven months to go.

Tax registration voluntary. The Thai tax system has always operated on an honour basis, relying on voluntarism for the most part, quite unlike the mandatory requirements of the internal revenue services in the UK or most of Europe. It is unlikely that this situation will change quickly in Thailand, not least because the officers would be overwhelmed if a compulsory registration was introduced. In any case, Revenue has many other national fish to fry including VAT, commercial activity within Thailand etc. But we should add that financial penalties can be, and are, levied on those deliberately hiding taxable income.

So will I be required to obtain a TIN or tax registration identification? Up to you. Some expats, for example with work permits, already file tax returns via their TIN. If you believe you are a Thai taxpayer, go ahead. Examples include currency speculators, investors in tax free overseas enterprises and holders of off-shore bank accounts for example in Hong Kong or Singapore. Digital nomads could be caught in this particular net but not if they stay in Thailand less than half the year. The vast majority of TIN holders use the services of a tax accountant since the detail can be complex.

Are there specific exemptions? Amongst those who do not need to file are foreigners with less than six months Thai residency in a year, those who do not bring any overseas cash into Thailand in the entire year 2024 and those with a 10-year Long Term Residency visa whose benefits include specific exemption from the particular issue we are discussing here. Thai Revenue, of course, could add to this list at any time.

What about pre-taxed income and double taxation? Ah yes the million dollar question! Double taxation agreements are not holiday reading and are not primarily concerned with the welfare of pensioners, so don’t expect too much. The best advice, endorsed by major tax accountants in Thailand, is to assume that pre-taxed pensions and income are exempt from the current Revenue enforcement unless and until a government source tells you otherwise. That applies whether your home country has a double taxation agreement or not.

What is the Thai Revenue rationale? To raise more cash on behalf of the Thai government to help pay for populist schemes is the most likely answer. But the Revenue hasn’t changed a lot of detail in its enforcement decree. It simply says tax must now be paid on foreign income no matter in what year that was brought into Thailand. The old rule, which covered Thais and expats too, stated that tax was due only if the cash was brought into the country in the same tax year it was earned.

So what’s different? The vast majority of countries (exceptions include North Korea, Afghanistan and the Vatican) are now operating a standard reporting system which means that financial institutions worldwide report information on customers who are resident outside of the country where they hold their accounts. In means, in practice, your international transactions as a Thai tax resident are visible to Thai Revenue. Many commentators believe that, in the early years, the Revenue will be on the lookout for those who, in the past, effectively used tax loopholes to make vast profits. That’s probably not you. And it’s certainly not me.

https://www.pattayamail.com/latestnews/ ... tax-449877

[Dodger]

By Barry Kenyon

January 13, 2024

Pattaya Mail continues to receive so many enquiries about when Thai Revenue will publish a voluminous explanation of who exactly will need to pay tax under its much-publicized enforcement beginning January 1 2024. Of course, we don’t know and maybe the answer is never.

This leading statement by Barry sums up the reason why he keeps writing these articles very clearly.

First, the newspaper that Barry writes articles for has a Hot topic on their hands and, like most newspapers, care more about increasing their readership than they do the actual newsworthiness of the articles they are printing. No confusion there.

I stopped reading this article after the words..."Of course, we don't know".

[Gaybutton]

Flexible visas are promoting Thailand’s soft power abroad

By Barry Kenyon

January 17, 2024

Soft power is often a way of increasing support and income internationally by appeal or attraction. Although many countries are cancelling unpopular entry rules to boost tourist numbers, Thailand is leading the field by permitting citizens of its main recruiting grounds – especially China, Russia and India – access to holiday tourism without prior or on-arrival visas. But that’s only the start. Dr Yupa, permanent secretary of the culture ministry, wants soft power to be a key export item. Thus a 90 days special visa for foreigners who want to train in Thai boxing is promised, although the market potential is unclear as these guys already enrol on tourist visas which, with extensions at local immigration, can last for three months anyway.

There is also a special visa for media professionals to film in Thailand which avoids the lengthy bureaucracy of traditional work permits or the common practice of filming without authorization and hoping for the best. Reports suggest that, during 2024, there could be other special visas directly aimed at gays wanting to get married here or those tourists wanting to improve their Thai cooking skills. Meanwhile there are several visas aimed at longterm retirees or world travellers and several others which avoid much of the bureaucracy when requiring a work permit. These include the Flexible Plus Elite, the four year Smart visa and 10 year Long Term Residence. No country can match Thailand in visa diversity.

Of course, soft power is not limited to visa policy. For example Thailand has earned billions of baht promoting Boys Love, a genre of fictional media which features homoerotic relationships between young men and is particularly popular with women according to rising international sales figures. Soft power has a long history of attempting to influence the support of foreigners, even though the term was unknown. Adolf Hitler, for example, encouraged the creation of a European Writers Union to win support for the Third Reich during world war two. Fidel Castro sent thousands of medical staff to African countries to find favor abroad. But it’s doubtful Thailand will go that far.

https://www.pattayamail.com/latestnews/ ... oad-450137

[Gaybutton]

Surrogacy for gay couples promoted to solve Thai fertility crisis

By Barry Kenyon

January 18, 2024

Anticipating the legalization of gay marriage later this year, the Thai health department boss is advocating revision of the Surrogacy Act to allow homosexual couples to adopt a baby via a surrogate mother. Director general Atchara Nithiapinyasakul said the move was part of her recommendations to tackle the falling birth rate in Thailand where annual deaths now exceed births. Thailand is facing the prospect of a severe shortage of indigenous employees and intense international competition for more guest workers from neighboring countries.

Thailand’s laws are now strict after a slew of scandals in the past where Thai doctors and Chinese agents were involved in international surrogacy syndicates. Current legislation bans all commercial surrogacy and largely limits heterosexual couples who have been married at least three years – at least one of whom must be a Thai national – to having the services of a female relative who is willing to carry and give birth to the baby solely for altruistic reasons. All other avenues such as surrogacy tourism or international or cross-border surrogacy are banned, as is homosexuality in this context.

Dr Atchara said that the collapsing number of births in Thailand needed urgent attention lest, by the end of the century, 14 million Thais of working age will have the responsibility for the care of nearly 2 million pensioners. She said paid maternity and paternity leave, child allowances and fertility clinics were all needed as well as changes in the current law. “This is not just a matter of fertility but also of national security,” she said in her proposals to the Thai Cabinet stressing that the pool of economically active Thais is shrinking fast.

Assuming that gay marriage soon becomes legal in Thailand, which is very likely in view of the support by major political parties, the surrogacy issue is one of many diverse subjects – including pensions and wills – which will require attention in numerous laws and directives often dating back decades. Many health experts agree that the legalization of the surrogacy industry would better protect the natural mother’s rights and stamp out the underground market. Some go further and argue that the sending of frozen eggs and sperm abroad should also be legalized to create income for the national coffers.

https://www.pattayamail.com/latestnews/ ... sis-450221

[Gaybutton]

Pattaya expats not excited by right to vote in UK elections

By Barry Kenyon

January 21, 2024

Around 10,000 British nationals living in Thailand have been given the chance to vote even if they have lived overseas for more than 15 years. The total worldwide is believed to be over three million, a massive theoretical boost to the UK electoral franchise. The move follows a change in the law which abolished a previous residency curb and is well in time for the next general election, likely to be held later this year.

The detail continues to emerge. Expats will have to scan their passport and prove their national insurance number and date of birth. Documentation will also be necessary to show the last UK address together with the expat’s full name. This could be a UK driving licence, even if expired, credit card statement, correspondence from UK central or local government or the inland revenue or other foolproof evidence. For those without such guarantees, an “attestor”, a UK voter, will be able to attest personal details.

Pattaya Mail asked 40 Brits, mostly in Jomtien, if they were likely to vote and handed them a summary information sheet. Many said that the registration detail was too complex and noted that a reapplication every three years was required. “There are too few world expats spread around 650 UK constituencies and most simply won’t bother to register online or by snail mail,” said one 68 year old. Another stated, “What expats want in Thailand is the unfreezing of their state pensions, not the chance to dance round domestic politics.”

But others were more optimistic, believing for example that getting involved in British politics was the best way of unfreezing state pensions or restoring the right of the British embassy in Bangkok to issue confirmation of income letters to British retirees. Those surveyed were interviewed on January 16 and included 30 men and 10 women. In answer to the question “Are you likely to vote in the next UK general election?” only eight answered in the positive. The rest were unlikely voters or plainly uninterested. However, one respondent did admit that Pattaya’s British expats were mostly over 70 and notoriously indifferent to home politics. “They fled abroad to get away from this stuff in the first place,” he said.

https://www.pattayamail.com/news/pattay ... ons-450140

[2lz2p]

The speaker at Wednesday's Pattaya City Expats Club (January 24) will be Bruce Darrington, Chairman of the British Overseas Voters Forum. His topic will be "Expats Unite!". His talk will focus on this voting change for Brits and his organization's plans - apparently to urge Brits to unite and perhaps accomplish some changes such as frozen pensions, etc.

I am posting this for those that may be interested. His organization's website is at https://www.bovf.org.uk/. More about him and his planned talk can be seen at the PCEC's website: https://pcec.club/. After his presentation the PCEC should be posting a video of it on their YouTube Channel - https://www.youtube.com/@pcecclub6255.

[Gaybutton]

If you are among those who have to do the 90-day address report, just use the app. It works fine and again, it takes maybe 2 minutes to fill out the form and you usually receive the approval within a few hours. Then simply print out the approval, or have a copy shop print it for you - about 10 baht - remove the old approval and staple in the new one.

You will then receive 3 Emails. The first will let you know your submission was received. The second one will let you know if your submission was approved or denied. The third will be a notification 3 months later notifying you when the next report is due.

Of course, if physically going to immigration to wait in long, hot lines to submit the report is your preference, you still can opt to do that.

What could be easier? I only wish immigration would make many more "services" available to take care of online.

I don't understand why such a simple procedure is anything anyone considers a problem or even an inconvenience, despite the fact that few of us understand why immigration even thinks it is necessary.
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Is there an alternative to Thailand’s 90 days reporting?

By Barry Kenyon

January 25, 2024

There are several reasons why most expats in Thailand have to report their presence and address every three months. The usual justification is to keep an eye on any wayward farang or to prevent tourists from staying more than three months (including an extension) without leaving the country. But immigration officers say the 90 days report has other uses, for example assisting embassies to locate an individual in Thailand whose relative has just died in the home country. Up to date registration of 90 days is also likely to be necessary for obtain Thai police clearance. Expats can also avoid 90 day reporting if they hold a four year Smart visa or a 10 year Long Term Residence or have qualified for permanent residency, quota or non quota.

All neighboring countries have procedures in place to monitor long term expats. In the Philippines you will need to deal with the ACR (Alien Certificate of Residence) whether a business person, a pleasure seeker or a health tourist. Those with work permits, and some others, must even appear in person for the annual reporting review. Moreover, medical clearance must be obtained via the Bureau of Quarantine in Manila. Vietnam, by contrast, is the only south east Asia country with a government website which suggests you obtain your annual visa through an agent and pay them extra. Vietnam’s visa policy has vastly improved of late, although your landlord is required to register you with the commune police not more than 12 hours after arrival. It’s extended to 24 hours if in a rural or remote area.

Cambodia has the nearest equivalence to Thailand with its app-based Foreigners Present in Cambodia System (FPCS), technically the responsibility of the landlord although (as in Thailand) do it yourself if necessary. Unless registered on FPCS, no visa extensions after the first 30 days can be granted and you’ll likely face fines when trying to leave Cambodia even if you are not on overstay. It is assumed that your notified address on the FPCS remains the same indefinitely unless you change it. Failure to give an update may lead to problems and fines. In fact the FPCS has more in common with the TM30 form in Thailand than with the three months check.

Like it or not, 90 days reporting is here to stay in Thailand especially as the anticipated improvements to the online service take effect. The computer illiterate will still be able to trek to their local immigration office. Expats who leave the country within three months do not have to participate and the clock starts ticking again on return with day one. Registration can be within a three weeks window: 14 days before or 7 days after the due date. Immigration bureaucracy, of course, is one of the biggest areas of expat complaint in Thailand. But moving abroad won’t necessarily free you from the frying pan or the fire.

https://www.pattayamail.com/latestnews/ ... ing-450790