Transcript of the above video:

Tax and tax liability have been major sources of consternation here recently; a lot of discussion especially in the expat community going around about a recent announcement which changed the protocols or it will change the protocols beginning January 1, 2024 regarding the way in which Tax Liability is assessed regarding those who are physically present in Thailand.

Unfortunately, since this announcement has come down, there has been a lot of misconception out there on the internet, a lot of misnomers floating around the internet as to exactly how to do this kind of analysis. Quite honestly, most folks this isn't going to really even impact all that much. That said, it will impact a few people and honestly lay people weighing in with their "analysis" of how tax liability is inferred or conferred, is not really useful quite honestly. If anything, it is mudding the waters and causing further problem. I've seen this on one side where folks are for example not taking into account issues related to tax residence, i.e. physical presence here in Thailand. Then I am also seeing where they are putting too many eggs in the basket of tax residence which a comment on our channel recently, caused me to make this video. Quoting directly from the comment, quote: "And this will only apply if you stay in Thailand for more than 180 days, right?" Not necessarily. 

Yeah, as we have discussed in other videos, 180 days actually in the past it was always 183 days, but 180 seems to be bandied about quite frequently right now; I think it's prudent to take the lesser of either so just presume 180 days but okay, that in and of itself is not the beginning and the end of the analysis regarding tax liability in Thailand. Even if you have arrived in Thailand, been here only one day in your entire life, taxable events could occur. For example, undertaking work in Thailand, that is immediate taxable event, whether or not you have been in Thailand 180 days. So any income derived from Thailand through physical presence and physical work in Thailand is going to be a taxable event, even if it is illegal by the way. Even if you are working without authorization, you could still be subject to Thai Tax liability.

So again, I think people need to, honestly if amateurs, sort of lay people and their opinions, I am not here to say, "oh you can't have an opinion on this because you are not a lawyer," or something of that nature, not my purpose. What I am saying is this is a really complex issue; it requires rather deep analysis of specific facts in specific cases. Making sort of blanket statements on the internet isn't really helping anyone because making blankets statements on the internet especially, that is not how tax liability works. It is analyzed on an individual basis, again based on the underlying facts and the underlying circumstances. So by doing this, you are ending up with an erroneous conclusion; again sort of the notion that the 180 days is the end all be all of the overall analysis. No that is not the case, it is one factor that goes into ascertaining whether or not someone has tax liability here in Thailand. So again, that is how it should be viewed, as just one factor of many in a specifically analyzed case regarding tax liability here in the Kingdom of Thailand.