The proposed royal decree exempting foreign-sourced income remitted in the year it is earned or the following year has still not appeared in the Royal Gazette as of mid-August. Until it does, the January 2024 interpretation (Por. 161/2566) governs: Thai tax residents are taxed on foreign income when remitted, in whichever later year they bring it in, provided it arose on or after 1 January 2024 (Por. 162/2566 excludes earlier income).
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