Tax in a teacup
Re: "Time and hassle", (PostBag, July 2) & "New overseas income rules proposed", (Business, June 5).
Apparently, Phil Cox has not digested my numerous contentions well.
First, I have never advised expatriate readers to read the double taxation treaty of one's country but explained the gist given of the reliefs of the agreement related to individual income, which was also explained by the Bangkok Post's investigative reporter Wichit Chantanusornsiri on June 27. I should know better since, for a living, I had to digest the UK/Thailand Double Taxation Agreement in 1981 and suffered not only headaches but also heartache. It was like reading Plato's The Republic.
Secondly, since presently a law-abiding expatriate, one has to file the returns yearly by March, the various allowances must have been known on each year's tax filing. It is based on self-declaration annually and not on being present at the immigration office or customs.
Thirdly, if keeping documentary evidence on yearly tax affairs is too burdensome, then that is not the fault of the Thai tax authority.
Fourthly, it is child's play for international tax advisers on such an issue because hardly much further research is needed on mostly general questions. Before a customer completes his question, a respectful expert already knows how the guidance needs to be given.
Fifthly, the proposal of taxing global income is only the recommendation of the nation's tax collectors and not a fiscal policy maker at the Finance Ministry. The research of one PostBag writer (Michel Barre) stated that countries in Asean like Malaysia, Singapore and the Philippines are still based on taxes on territorial income -- including Thailand, for now. That does give some encouragement that taxing world income may not be forthcoming. So, why worry?
Finally, my writing on this subject is not being nationalistic but more sympathetic towards the real or imaginative concerns of expatriates. As a former expat in the UK who received extremely fair treatment for a decade, one simply likes to pay it back. As a then-alien in 1968, I had to report my presence to a local police station, causing them headaches. But while waiting, I was still offered a cup of tea.
Songdej Praditsmanont