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From The Nation Thailand was ranked the sixth best place for expats to live and work, according to the Expat Insider 2024 report from InterNations, the global community for people who live abroad. The InterNations report ranked 53 global countries across five indices: quality of life, ease of settling in, working abroad, personal finance and an “expat essentials” index, which covers housing, administration, language and digital life. Panama was named the No. 1 country for expats in this year’s report, which surveyed more than 12,500 people in February about how satisfied they feel with their lives in a foreign country. Around 82% of people who move to Panama said they were happy with their lives, compared with 68% of expats around the world, said InterNations, adding that most people had moved to the Central American country for financial reasons, to retire or for a better quality of life. In second place is Mexico, followed by Indonesia, Spain and Colombia. Thailand is in sixth spot, the same place as last year’s report. Brazil is in seventh place, followed by Vietnam, the Philippines and the UAE. InterNations noted that Indonesia surged in the rankings to top three from 13th place last year, thanks to its low costs, friendly people and good work-life balance, residents reported in the survey. The bottom 10 countries in the ranking are Kuwait (53), Turkiye (52) Finland (51), Germany (50) Canada (49), Norway (48), Italy (47), Malta (46), Ireland (45) and UK (44).

From Pattaya Mail By Barry Kenyon Countless foreign tax residents of Thailand daily search the internet for answers, but ignorance is not bliss. How does the Department of Thai Revenue (DTR) rule to tax remitted income from overseas from the start of 2024 affect me? Do I need to fill in a Thai tax form in the new year 2025 even if I think I do not have assessable income in 2024? How can I obey the tax laws if I can’t find out what they are? Will I be arrested? Meanwhile, the DTR remains inscrutable as the relentless calendar year passes the half-way mark. To address the void, various scenarios are springing up on the internet and at webinars or meetings of various kinds. Mike Lister, a widely-respected and “advanced member” of the Asean Now popular forum on the subject, has suggested in a personal capacity that the remitted tax rule will be introduced softly at first. Overstretched DTR officials will concentrate on the big fish with large and untaxed remitted income and will leave largely unscathed the little fish such as run-of-the-mill pensioners (unless they are spotlighted for some reason). If true, it could take several years of semi-implementation before every foreign tax resident is the glum recipient of a tax identification number and the provider of a multi-page, completed PND 90 tax form. The downside of this view is that typical expats may spend the next few years still muddled and fearful about their personal futures. Incidentally, the PND 90 tax form is available in English contrary to some social media warriors, although reports say it will anyway be altered soon. Another reason for waiting. Another softish approach to DTR was provided in a recent Pattaya Mail article by financial analyst and tax expert Victor Wong. He gave a lot of common-sense advice, such as keeping all your financial documentation in good order and – very importantly – emphasizing that submitting tax forms does not necessarily mean you have anything extra to pay. He also committed himself to the view that, because of double taxation treaties, elderly foreign residents here would not pay more cash in Thailand on previously taxed pensions. Hopefully, this broad interpretation of double taxation treaties will stand the test of time. It should, however, be noted that the 61 international agreements with Thailand are far from unanimous in scope. For example, the US one insists that social security payments may only be paid in America, whereas the British equivalent covers only “government” pensions and also excludes the state or old-age pension. Moreover, some analysists maintain that double taxation treaties may only give limited cover because exempt income allowances may be more generous abroad than in The Land of Smiles. Thus the international agreement may only give a tax credit for Thailand rather than total immunity here. All commentators agree that there are so many unanswered questions. Even an obvious matter such as whether use of a foreign (non-Thai) credit card is remitted income, in whole or in part, is the subject of blistering debate on social media. There is also much nonsense out there such as the claim expats will be taxed by Thai banks a uniform 35 percent on foreign remittances or that annual extensions of stay in some immigration offices already require proof of a Thai tax identification number. Like the tale that Adolf Hitler escaped Berlin and retired to a relaxing hill resort in Paraguay, such tales are best regarded as click bait. The whole issue of taxing more thoroughly Thai or foreign residents was raised by prime minister Srettha Thavisin in the first two weeks after the Pheu Thai election victory last year: he wants more Treasury cash and quickly. The DTR responded with alacrity and, last month, went so far as even to speculate (that’s what it is) that from 2025 all worldwide income would become taxable whether remitted to Thailand or not. Given the Thai government’s ambitious policy to recruit one million wealthy foreigners to Thailand over five years, a rethink is already overdue. The prime minister started this whole ball game but has been silent publicly ever since. He should “come-out” clearly on the tax issue scope, or exempt certain categories, or even delay any move until proper research has been completed. The current silence is truly deafening.

Of that I have no doubt.I suppose they could just as well substitute pubic hair and that would also satisfy those who craze the hairless look down there.

Give the man a cigar The soft serve ice cream shop at Patpong and Surawong has closed.

I suppose that’s always a possibility but archaeologists have found evidence that the fad started before there were any massage shops in Saphan Kwai. From Wikipedia Tattooing has been practiced across the globe since at least Neolithic times, as evidenced by mummified preserved skin, ancient art and the archaeological record. Both ancient art and archaeological finds of possible tattoo tools suggest tattooing was practiced by the Upper Paleolithic period in Europe. However, direct evidence for tattooing on mummified human skin extends only to the 4th millennium BC. The oldest discovery of tattooed human skin to date is found on the body of Ötzi the Iceman, dating to between 3370 and 3100 BC

Allah favors the compassionate!

One Spa appears to have launched a new LINE feed called “One spa by Benz.” lin.ee/i3AjIXM if you’re receiving LINE posts from them you may already be getting them.

Just how long have you been enjoying this passion for rummaging around in toilet bowls, looking for news?

From Thai PBS World Thailand may end its 52-year-old ban on the sale of alcohol in the afternoon, as the prime minister agrees to consider a review of the regulation in response to appeals to boost the tourism industry. Srettha Thavisin is considering calls from the tourism sector, which would like to see a revision of the prohibition of alcohol sales between 2pm and 5pm. The regulations have been in place since 1972. He was speaking after chairing a mobile cabinet meeting at Nakhon Ratchasima Rajabhat University, Nakhon Ratchasima, on Tuesday. He revealed that the Restaurant Business Association has asked the government to implement immediate economic measures to prevent more restaurants from closing, due to the over 50% rise in raw material and energy costs. He told reporters that, while the costs of business operations are getting rising, tourism activities have been actively promoted to ensure that restaurant owners earn more revenue. The proposed regulations aim to boost alcohol sales to foreign tourists.

From Pattaya Mail New tax rules for foreign-sourced income In response to the growing concerns among expatriates, the Thai Revenue Department has issued Orders No. P. 161 and 162/2566, effective from January 2024, to provide clear guidelines on the taxation of foreign-sourced income. Here’s a detailed look at what these new regulations entail and how they impact residents and expatriates in Thailand. Key Provisions of Order No. P. 161/2566, Foreign Income Reporting Starting January 1, 2024, all residents in Thailand must report income from abroad when it is brought into the country. This includes income from work, investments, and assets located outside Thailand. However, any income earned before this date can be transferred to Thailand tax-free if done by December 31, 2024. Residency Condition Under Section 41, Paragraph 3, anyone staying in Thailand for one or more periods totaling at least 180 days in any tax year is considered a resident and must comply with these tax regulations. Repeal of Conflicting Regulations Any previous regulations that contradict the new order are officially repealed. This move aims to eliminate inconsistencies and ensure a unified approach to foreign income taxation. Exemption for Pre-2024 Income The amendment explicitly states that income earned before January 1, 2024, is exempt from these new provisions if transferred to Thailand by the end of 2024. This provides a grace period for taxpayers to adjust to the new rules. Alignment with Prior Guidelines The new orders align with existing guidelines to ensure a smooth transition for both taxpayers and revenue officers. This helps in maintaining consistency and clarity in the application of tax laws. Impact on Expatriates and Residents The new tax rules significantly impact expatriates and long-term residents in Thailand, particularly those with foreign-sourced income. Here’s how, – Expatriates with Taxed Income For expatriates receiving income already taxed in another country, such as pensions, these amounts will not be subject to additional Thai taxes. This is particularly relevant for retirees living in Thailand who receive pensions from their home countries. – Income from Foreign Work or AssetsIncome generated from work or assets located abroad must be reported if transferred into Thailand from January 1, 2024, onwards. This includes dividends, interest, rental income, and capital gains from foreign investments. – Professional Tax Advice Given the complexity of the new regulations, retirees and those with foreign income are strongly advised to seek professional tax advice to ensure compliance and optimize their tax liabilities. Action Points for Taxpayers To comply with the new regulations, taxpayers should take the following steps: File Form 90 Taxpayers must prepare and file the Income Tax Declaration (Form 90) by March 31, 2025. This form will include all relevant income and deductions for the tax year. Maintain Documentation It is crucial to keep comprehensive records of all income sources, taxes paid abroad, and any transfers into Thailand. Proper documentation will help in accurately reporting income and claiming any applicable deductions or exemptions. Example: A German Retired Citizen Living in Thailand Consider a German retiree, Mr. Müller, who has been living in Thailand for several years with a non-immigrant annual visa. He receives a monthly pension from Germany, which is already taxed there. Here’s how the new orders affect him, Pension Income Mr. Müller’s pension, taxed in Germany, will not be subject to additional Thai taxes due to the Double Tax Agreement (DTA) between Thailand and Germany. He should keep records of his pension statements and tax payments in Germany. Other Foreign Income If Mr. Müller has other sources of income from investments or assets abroad, he must report this income if brought into Thailand from January 1, 2024. For instance, if he receives interest from a foreign bank account or rental income from a property in Germany, this must be included in his Thai tax declaration. Pre-2024 Income Any income Mr. Müller earned before January 1, 2024, can be transferred to Thailand without incurring Thai taxes if done by December 31, 2024. He should document these transfers clearly to avoid any future tax issues. Residency Condition Since Mr. Müller stays in Thailand for more than 180 days a year, he is considered a resident and must comply with these tax regulations. Filing Requirements Despite his pension being exempt from additional Thai taxes, Mr. Müller must still file Form 90 by March 31, 2025, to report his income and any applicable deductions. Maintaining detailed records of all income sources and transfers will facilitate this process. Victor Wong Financial Analyst and Tax Expert Tel: 062 879 5414 Email: victorlawpattaya@gmail.com

I always reserve about 10 minutes to massage the masseur. It was during that period that I got a good look at his back. The timing differs with every massage but usually after he’s worked on my back and legs.

I always make it a point to compliment guys on their tats. Last night at Phetboy, I paused massage to translate message to him and he broke out into broad smile. Making people feel good about themselves is never a bad thing.

Unlike many of us here, at least he has some hair to dye. 🙂

From the Thaiger A British couple holidaying in Thailand discovered that home comforts come at a shocking price abroad. Mark and Nadine, originally from the UK and Ireland but residing in Australia, embarked on their tropical getaway only to be floored by the cost of a simple can of Heinz Baked Beanz. While perusing a local supermarket, the pair stumbled upon the familiar brand, a beloved staple back home. Nadine, unable to contain her surprise, held up the tin in a video shared on TikTok. The couple swiftly did the maths, converting the price to Australian dollars, and were left gobsmacked by the result. “20 Australian dollars for a f**king can of beans.” This eye-watering price tag sparked a broader conversation about the true cost of home comforts while travelling. The video quickly gained traction, prompting debates on whether tourists should indulge in imported goods or stick to local cuisine. ========== Sticking with local products is the road to go. Picked up this can of beans on sale at Foodland yesterday for 39 baht.

From The Nation The election commissioner says the process of checking complaints is not complete but does not specify exactly what these complaints are The Election Commission (EC) will not endorse the 200 senatorial election winners for a while yet, because it has to review complaints of electoral fraud first, the chief commissioner said. The EC had initially planned to announce the names of the winners on Wednesday, but EC chairman Ittiporn Boonprakong said this has been postponed indefinitely. He only said the process is not complete yet, declining to specify exactly what complaints or issues are holding up the process. The final round of the election was held last Wednesday. After the ballot counting was completed, several groups of failed candidates submitted complaints to the EC, alleging of voting collusion. They also called on the EC to recount the ballots. “The EC has to check the complaints first,” Ittiporn added. He also sidestepped a question when asked if the official results could be announced next week or not.

From Pattaya Mail Pattaya City is set to enforce stricter regulations on water recreation activities in Pattaya Bay following a meeting led by Mayor Poramet Ngampichet on July 2. The initiative comes amid efforts to revitalize Pattaya’s tourism economy post-COVID-19, focusing on organized zonation for various water activities. Mayor Poramet highlighted the city’s ongoing efforts to designate specific zones for water sports. However, concerns arose over non-compliance from some operators, prompting an unscheduled meeting to establish clear guidelines. The outcome emphasized the importance of adhering to zoning regulations to ensure uniform practices among marine activity operators in Pattaya Bay. Key aspects of the zoning plan include delineated areas for jet skiing, banana boat rides, and speedboats to prevent overlapping activities and enhance safety. Currently, issues such as speedboats encroaching on swimming zones pose risks to tourists, which the new regulations aim to mitigate. Additionally, measures will address the overnight storage of jet skis on the beach. Pattaya City, in collaboration with the Marine Department, will rigorously enforce these regulations to uphold the city’s tourism reputation. Ekarat Kantharo, Director of the Pattaya Regional Office of the Marine Department, underscored the government’s tourism policy as pivotal for Thailand’s economic growth. Given Pattaya’s reliance on water-based activities, reinforcing the longstanding Pattaya Model for water sports zoning is crucial to ensure compliance and safety.l The zoning plan outlines a 300-meter offshore zone for jet skiing, along with designated areas for other activities like banana boat rides and parasailing. Furthermore, anchoring zones for boats will be established in northern and southern Pattaya to streamline maritime traffic and prevent conflicts, particularly around Bali Hai Pier.

When you lose support of the Post, it’s the political equivalent of having the rug pulled from under you. Owned by Jeff Bezos, the Post has won 73 Pulitzer awards and remains one of the top four newspapers in the U.S. it was among Biden’s staunchest supporters. It will be interesting to see what other publications do in the coming days. Political winds are blowing strong and in Europe, too

In Silom area, with few exceptions that Vinapu cites above (Senso), shops don’t have minimum tips. Boys may ask 2,000 but they don’t expect to get it for one hour session. They count on our goodwill and their charms to find happy medium for happy ending. I follow the same tipping scheme whether I’m in Saphan Kwai or Silom and get no complaints: 1,000 minimum but always add extra for good service (showering with me and affection will definitely inflate their tip).

from CNBC Travel Japan’s two largest commercial airlines are toughening their stances against travelers who verbally or physically abuse airline staff. Japan Airlines and All Nippon Airways updated their websites Friday with “customer harassment” policies, in the wake of rising instances of front-line worker abuse occurring across industries in Japan. Using similarly worded language, the two airlines cited nine behaviors that constitute “harassment” under the policies, including: Abusive language, aggressive tone, insults, discrimination, slander Threatening words or actions Excessive or unreasonable demands Assault Deeds which disrupt business operations (prolonged detention, excessive repetition of requests or complaints) Unpermitted entry to workplace Deeds which deceive its employees Slander against the company or its employees on social media and the internet Sexual harassment ANA’s customer harassment policy also includes voyeurism, stalking and indecent behavior — a jarring reminder of the situations that airline employees can face in an industry that often sees travelers behaving at their worst.

Most important information it seems is ratio of potential customers who stay to those who peek and leave.

From Pattaya Mail By Barry Kenyon Online foreigners are warning the Thai government that they are changing their minds about buying condominium units here. They stress that the Thai Revenue policy to tax residents on overseas income remitted to Thailand from January 2024 is cautioning them, whilst the suggestion that worldwide income, whether remitted or not, could become taxable from 2025 is the last straw. Prime minister Srettha Thavisin has resurrected the old idea of property-purchase legislation by arguing for an increase in the foreign ownership quota for condos to 75 percent and extending leasehold contracts to 99 years. Yet he and his Pheu Thai party attacked the proposal of his predecessor General Chan-o-cha who wanted to allow foreigners to buy one rai of land (0.16 hectares) provided they invested here very heavily. The General’s plans were eventually dropped after an avalanche of complaints he was “selling” the country. Real estate associations have urged Pheu Thai to reform the property laws because of weak demands from local Thai buyers and evidence that foreigners are using illegal Thai nominees in the purchasing process of both villas and condos. Although some projects in Thailand are currently undersold, others in popular locations such as beaches or overhead rail stations or industrial estates are selling like hot cakes. Colliers Thailand, the commercial real estate, say the best-selling provincial projects are in areas, such as Pattaya and Phuket, popular with foreigners rather than Thais. Several Pattaya real estate companies point out that the foreign market is changing and that most buyers are no longer Europeans or Americans worried about income tax for resident expats. The Real Estate Information Center confirms that the top three nationalities for foreign ownership transfers of condos overall in the first quarter of 2024 were Chinese, Myanmar nationals and Russians. However, the vast majority of purchases were for investment purposes and most commercial buyers were not pensioned retirees wanting to live in their purchases. Surachet Kongcheep, managing director of the consultancy Property DNA, urged caution about liberalizing the condo regulations as most projects had not reached their foreign quota. He also criticized developers who sold condo units at higher prices exclusively to foreigners as this could distort the market for Thais. He suggested a new rule that condo purchasers must wait at least three years before being sold or transferred to another individual. But the point is that traditional retirees on renewable visas or extensions of stay are no longer the hub of Thailand’s property market. Pumping up the property market has new players.

Thought of Russia carrying out crimes on foreign soil is going beyond the beyonds, I agree. Would never happen. It’s a peace loving nation, led by humanitarian worthy of Nobel peace prize.

Passed by tonight at 8:40. What struck me is that they selll tickets before allowing entrance. It discourages casual customer from dropping in to see what’s happening. I believe bar would be better off to return to old practice of allowing all comers to enter and wait until they are actually seated to take drink order and acquire 500 baht income.

Absolutely!

From The Nation Three factors driving political uncertainty Amidst the current political uncertainty, some individuals or groups may be starting to see more opportunities to push for game-changing moves rather than continuing to play defensively. Political uncertainty tied to at least three cases is not to be underestimated, as it could lead to a shift in the balance of power. The first case involves senators filing a petition against Prime Minister Srettha Thavisin, who appointed Pichit Chuenban as the minister of the Prime Minister's Office despite the fact that he knew or should have known that Pichit lacked qualifications or had disqualifying characteristics under the Constitution. The second case involves former prime minister Thaksin Shinawatra facing charges under Section 112 of the Criminal Code (lese-majeste law). The third case, disbanding the Future Forward Party, arose from proposals to amend or repeal Section 112. All these cases affect the political landscape and could lead to significant changes. If Srettha is dismissed from his position by the Constitutional Court, a new prime minister would need to be selected in the vote by the House of Representatives. According to the Constitution, only the House of Representatives can select the prime minister from a list submitted by each party before the election. The names must come from political parties with no less than 5% of the seats (25 seats) and supported by at least one-tenth of the members (50 votes). This means that there are six parties with the right to nominate a prime minister, totalling seven candidates. The opportunity for a new prime minister to succeed Srettha is limited. Only Paethongtarn Shinawatra and Chaikasem Nitisiri of the Pheu Thai Party, Anutin Charnvirakul of the Bhumjaithai Party, General Prawit Wongsuwan of the Palang Pracharath Party, and Pirapan Salirathavibhaga of the United Thai Nation Party are viable. As for Pita Limjaroenrat, chairman of the Move Forward Party’s advisory committee and its prime-ministerial candidate, he can only become prime minister if there is a shift in the formation of the government. Therefore, it is unlikely he will get enough support. Moreover, if the Move Forward Party is dissolved by the Constitutional Court, Pita’s chances would disappear completely, as he would be disqualified from politics for 10 years. Regarding General Prayut Chan-o-cha of the United Thai Nation Party, he has now been appointed as a privy councillor and is unlikely to be a candidate again. Continues at https://www.nationthailand.com/blogs/news/politics/40039258