TABAS,,,even has a nice ring to it...put it on t-shirts...
Yes, it is correct that pensioners on retirement visas are considered Thai resident for tax purposes. However, over a couple of decades or so the Revenue Dept in Thailand has a matter of practice not expected or asked that such retirees if -subject to a double taxation agreement which most are- to either file tax returns or to pay tax. Many instances of pensioners here in Thailand going to different tax offices and been sent away and told they are not expected to file or pay taxes.
Emphasis that this is generally speaking a practice of the Revenue Dept in Thailand.
That is why many web sites have and still do advertise that Thailand is good to retire as foreign retirees do not need to pay tax on overseas monies. etc
Now of course some such pensioners have persuaded the tax offices to accept their tax returns and pay tax on a voluntary basis:
"up to you"
New rules will come into force from 1 January 2024 and we await if it changes anything for pensioners who reside here in Thailand more than 180 days.
But to repeat as matters currently stand pensioners are not expected to file tax returns or pay tax.
Dodger (October 15th, 2023)