Picture the scene.
It’s your first day at work. You’ve been awake since dawn. You’ve showered twice. You forwent any intoxicants for a solid week beforehand, lest they dull your wits or linger in your breath and sweat. You even ironed your shirt—well, paid that nice lady in your building 30 baht to iron it. You adjust your tie and flash the mirror a winning smile. You are A Teacher.
This is the moment you’ve been waiting for. This is what you forked over a hundred dollars to earn a TEFL (Teaching English as a Foreign Language) certificate for. As you flag down a taxi on the street below (can’t risk the bus—can’t show up on the first day with sweat-stains), you smile fondly as you remember how well you handled the demo classes in your TEFL class. How those other students had laughed at your witticisms, how keenly they’d listened as you demonstrated the present simple tense. You’re brimming with confidence. You are A Natural Teacher.
As you stride through the school gate, still crisp and clean, wallet significantly lightened (hopefully that poor taxi driver will get his meter repaired soon, it must be a nightmare), the first twinge of nerves hits you.
There are...a lot of children here. Like, a lot. They swarm over every surface, clambering into plant-pots, sprawling on the floor. You are reminded vaguely of Kurtz’s camp in Apocalypse Now.
Some of them turn to stare at you. Suddenly, it’s as if the pack has picked up your scent. Small, joyful clusters of youths fall silent. Heads turn to face you. Some of them begin muttering to each other. It’s not a friendly look. It’s a look that says “Ah. Fresh meat.”
Unperturbed (well, slightly perturbed), you are directed into a cramped staffroom. You eye the cracks in the concrete and the mildew on the walls, the ancient desks, the 1980s computers, with a touch of disappointment. Never mind, you think. This will be a Cultural Experience. It is Authentic.
You are introduced to the head of the English department. She cannot speak English. She briefly points out a desk on which a laminated name tag has been attached, except it isn’t your name. You point this out to her. She seems indifferent.
“Follow me, James,” she says, leading you back out the door and into the fray before you can properly adjust to your surroundings. You think about informing her that you are not James, but you’d hate to make a bad impression on your first day.
This must be your orientation, you think, passing crumbling classroom after classroom. You’ve worked in a few places before. First days are always a joke. There’s the coffee machine, there’s the canteen, here’s how the lift pass works, now make awkward conversation with the other staff and try to deduce who is and who isn’t a sociopath.
The head of the English program stops at the door of a classroom. It’s small, but they seem to be making the most of the space by adapting the seating arrangement used in the Black Hole of Calcutta. Fifty or sixty tiny eyes watch you as you are led across the room to a desk in the centre.
“This James,” the head of the English program says. “He your new teacher.”
Fifty or sixty students stand up and put their hands together. In bored unison, they say “Good morning, Teacher James.”
The confidence returns—you were wrong to fear these adorable little tykes! Look how respectful they are!
And with that, the head of the English program says, “See you later.” And out she steps.
You are suddenly gripped with terror. She’s coming back, you assure yourself. Surely she’s coming back. She can’t just be leaving you with these, um, adorable little tykes, can she? This is the first day—you don’t even know where the coffee machine is!
“Um,” you say, attempting your best teacher’s voice, but it disappears into the ether, because chaos has erupted. Children are climbing over desks and swinging from the rafters. They are attacking each other with paint. Firecrackers are being hurled. You swear you see a group in the corner chanting sacrificial incantations as they prepare to sacrifice a smaller, weaker member of their brood.
She’s coming back, you think. She must be coming back. What about the coffee machine?
Minutes pass. You swear you can smell burning.
Come on, you tell yourself. Time to step up. Time to take the initiative. You are A Natural Teacher.
You take a deep breath. You pull yourself up to your full height.
“Good morning!” you cry.
For a moment, silence descends across the room. All eyes turn to face you.
“I…” you begin, but the words float uselessly in the air as you realize you have no way of ending that sentence. What are you going to do? You have no plans, no worksheets. No textbooks. Isn’t the first day always a joke?
“I...I’m James?” you try.
The spell breaks. The silence shatters.
As a swarm of sticky, muddy youths swarm up the walls, clamber over your desk and chair, you curl up into a ball. It wasn’t supposed to be like this. This is the first day. First days are supposed to be easy. As tiny hands claw at your necktie, you sob into your TEFL certificate, a broken man.
* * *
The above story is, of course, greatly exaggerated. However, it does contain a few grains of truth about the dreaded first day in a Thai job. It is common for most workplaces—especially smaller employers—to expect you to jump straight in, without a training or orientation period. There are practical reasons for this, of course—entry-level positions are rare here. Most jobs hire you on the basis that you know what you’re doing already to some extent, and allow you to figure things out by yourself.
This figuring out can be a complicated and difficult process. Not only do you have to adapt to a new office culture, new and different methods for problem-solving, new computer software and a whole host of new rules and regulations, but all these problems are compounded by the cultural factor that we touched on back in the first chapter.
This chapter will handle some of the more common pitfalls you’re likely to encounter in the first few weeks working in Thailand, both the cultural and the legal. It will also cover what you can expect from your employer and what will be expected of you in your new role, whatever that new role may be.
What To Expect In The First Few Months
The Probationary Period
A probationary period is a legal requirement for all new employees in Thailand. For the most part, it’s a fairly informal process, and is used as a get-out-of-jail-free card to avoid severance payment in case the employee is a chronic drunkard, maniac or deviant of some other kind. During the probationary period, the employer has the right to terminate the employee’s contract at any time.
By law, a probationary period can not last more than 119 (working) days. There is no mandatory minimum period. Most employers choose to use the full 119 days. Once the 119 days are up, the employee is protected by Thai labor law and can not be dismissed without the employer offering severance pay (except for in cases of gross misconduct, as detailed in the previous chapter).
As was said above, the probationary period is largely a formality in most companies. Obviously you’ll want to try and make a good impression on your new employers during that time, but in the majority of workplaces you needn’t live in fear of constant surveillance and performance reviews. One important thing to note as an employee is that you do not have to hand in your notice during your probationary period, and are free to leave whenever you wish if you feel the position isn’t working out for you. Obviously you will have to hash it out with your employer beforehand, who may ask you to stay on for a while as they try to find a replacement.
As in many other countries, your employers will probably have a set of KPIs (Key Performance Indicators) by which they will judge your performance during the probation period. If they feel you’re not quite hitting these targets, it’s likely that they will inform you of any issues and offer advice for how to deal with it. There is no legal, mandated way in which to do this, and in many workplaces a quiet one-on-one meeting is sufficient. For more severe cases, a written warning is sufficient for most employers, followed by ample time to solve any issues.
During your probation period, your employer is obligated to ensure that you are working legally, so your work visa and (ideally) work permit should have been arranged beforehand. However, as pointed out in the previous chapter, working while the work permit is being processed is—while technically illegal—extremely common in Thailand.
Once your probation period has finished, you can’t legally be placed on another probation period under the same employer. Note that even if your employer has an in-house probation period, it is not backed up by Thai law. Once you have completed your probation period, you are fully under the protection of Thai labor law, and your employer will owe you severance if they dismiss you without good reason. This also extends to employees who are transferred internally to a new position.
Setting Up a Thai Bank Account
You’ll need a bank account to handle all that sweet, sweet cheddar you’ll be making at your new job. However, opening an account in Thailand can be a confusing and somewhat disorientating experience.
Often, your employer will specify what bank and what branch they will pay your salary into, and will offer some assistance in getting set up. Different organizations tend to gravitate to specific banks—so, for example, government employees (including government schools) tend to hold accounts with the part government-owned Krungthai Bank, whereas large corporations tend to prefer Siam Commercial Bank (SCB).
In the vast majority of cases, a work permit is required to open a savings account at a bank account in Thailand. There are exceptions—Bangkok Bank, Kasikorn Bank, TMB and UOB all permit foreigners to open accounts without work permits. These banks will usually require some form of documentation to verify you, such as a Thai National ID Card or a house registration form. A full list of these banks, and the documents required, can be found on the Thailand Starter Kit blog.
It is likely that you will need to set up your bank account before your work permit has been processed. In cases like these, your employer will provide you with a Guarantee Letter to be taken to the bank in lieu of a work permit.
Once you’ve got your work permit/guarantee letter, pop down to the bank recommended by your employer with your passport, grab a queue number and wait to be called. You’ll usually need around 500 baht as an initial deposit at most major banks. Different banks offer different services, although the majority can provide you with a debit card and a few extra options like internet banking.
Fees are also variable, and some can be a little surprising for foreigners used to the banking systems in their own countries—for example, some charge an annual ATM card fee for the use of an ATM card. It is also standard practice among many banks to charge a small fee (around 20 baht) for withdrawing money from a bank outside of your branch’s province (so if your local account is in Bangkok and you travel to Chiang Mai, you’ll have to pay a small fee every time you withdraw, even if it’s from an ATM owned by your bank). All in all, the process shouldn’t take more than 30 minutes.
Police Clearance
For a few jobs in Thailand—most notably teaching—a police clearance certificate from your home country is a legal requirement. However, like many things in the Thai bureaucratic system, enforcement of this rule is fairly arbitrary, and seems to depend largely on your school, your immigration officer, or whether or not they believe you might pose a risk to the children in your care.
Getting a police clearance is a fairly straightforward process. You’ll need to pop down to the Police Clearance Service Centre in Bangkok, which can be found at the following address:
Building 24, Royal Thai Police Headquarters
Rama I Road,
Patumwan,
Bangkok 10330
The office is open from 8.30am to 4.30pm. Unlike at most immigration offices, there is no lunch break period.
You’ll need to bring your passport, including one photocopy of the photo page and visa page (plus anything else you think may be useful), a document certifying that you either currently work, have worked or are currently residing in Thailand, and your Work Permit (if you have it), plus a photocopy of the photo page inside.
For applicants with no criminal record, or no record of “behavior endangering peace and order or security of the State,” in the words of the RTP’s website, the clearance should take up to three weeks to process, although many respondents claim that it generally only takes a week.
For more information, you can visit the Police Clearance Service’s website—available at www.thailandstarterkit.com/tools-work—or send them an email at pcscenter@royalthaipolice.go.th, or call them on 0-2205-2168-9.
Office Culture
As was mentioned in the first chapter, cultural differences will always underlie your relationships in the workplace. In some places, these differences will be more defined than at others. At a big corporate office or a tech company, most of your colleagues will be more internationalized and the vibe will generally be a lot more multicultural—although subtle cultural quirks will still make themselves known occasionally. On the other hand, at a school—particularly a government or private school—you can expect that many of your colleagues will have had less exposure to cultures other than their own, and will on the whole be much more set in their Thai ways, so to speak.
Some things to consider are:
Hierarchy
As in many other Asian cultures, the Thai workplace tends to be strictly hierarchical. Decisions are made from the top-down, and everyone within the organization is expected to know their place. The employee-management relationship is best described as paternalistic in nature—the boss takes care of his subordinates in both their business and personal life (he buys the drinks on a night out, for example), and they in turn reciprocate with loyalty and respect. Talking out of turn, even if it feels justified, simply isn’t done. It is very common for employees to be at the beck-and-call of management—“It isn’t my job” doesn’t cut it. You’re little people, and you’re buying the coffees.
Most Thais are aware that this autocratic management style is a guaranteed conflict-starter with many Westerners, and those with a little experience of working with them will generally take a more hands-off approach to their foreign workers. However, as a foreigner you should always be mindful of the underlying hierarchical assumptions behind interactions in the office to avoid unnecessary conflict. Be tactful when introducing new ideas or criticizing current practices to senior staff. Avoid confrontational language and gestures. Try to avoid implicating the senior staff directly in problems—for example, say “I feel this could be improved,” instead of “You need to fix this.”
The wai is the famous Thai greeting, subject of countless advertising campaigns and stock photos. It’s everywhere here. Greeters in restaurants are doing it. Cashiers in Tesco are doing it. Walk around Bangkok and you’ll see Ronald McDonald and the Michelin Man waiing back at you.
Pulling off a successful wai is deceptively complicated. Press your palms flat together, as if about to pray. Then raise your hands towards your face, bowing your head slightly, keeping your elbows close to your chest.
There are several different forms of the wai, each with different connotations. All are different forms of showing respect to a superior, which in Thai culture could mean a teacher, a monk, a parent or your boss. The general rule is that one never initiates a wai with a social inferior (so you wouldn’t wai a 7/11 cashier, for example), and that one need not acknowledge a wai offered from a social inferior either—although you can respond to one by briefly holding your hands together at chest level and offering a small nod of acknowledgement.
In truth, the wai is not something most foreigners will have to spend a great deal of time worrying about, and most Thais do not expect foreigners to fully understand the rules behind it. However, it may crop up in some business situations, especially meetings with senior company staff or high-class clients. In situations like this, it’s best to fall back on the safe wai—namely, making the prayer gesture and raising your hands to your face so that your fingertips almost brush the tip of your nose, while simultaneously bowing your head slightly. Chances are you won’t get it right, but it will be appreciated.
Kreng Jai is another complicated concept in Thai culture. It has no direct English translation, but the general concept it expresses is a kind of quiet consideration for others. More specifically, it implies a deep avoidance of causing discomfort in others—a kind of not putting someone else out wherever possible.
It is also deeply tied up with the concept of showing respect to superiors, particularly in a business setting. It is generally expected that younger or subordinate employees will show respect and consideration towards their superiors. Kreng jai is why you don’t call your boss a stupid idiot in a meeting, or openly question his fashion choices. It’s also why you see Thai employees ducking their heads when they pass a superior in a corridor, so as to impose as little as possible.
Like the wai, it is not expected that foreigners be familiar with kreng jai inside and out. However, it helps to have some familiarity with the rules behind it, as it plays a major factor in many Thai social interactions.
An excellent summary of kreng jai, and some examples of its use in the business world, can be found at www.thailandstarterkit.com/tools-work.
Communication
Thai culture is considered high context—meaning that indirect speech is preferred most of the time. Being candid and honest is considered vaguely embarrassing, and does not generally go over well. Instead, messages are conveyed implicitly. It’s rare to hear a direct no in Thailand—many Thais will prefer to talk around the issue (“it’s difficult to fit that into the schedule at the moment,” for example).
This can occasionally be frustrating to expats from low context cultures which value direct and honest speech (such as America). “Why can’t I get a straight answer from anyone?” you’ll occasionally hear expats wonder aloud. The fact is, you are receiving an answer—it’s up to you to interpret it from the context of the message.
Communication is also largely determined by status. It’s common to talk more formally to those considered higher-up, and more casually to those considered lower down in the hierarchy. Addressing that big CEO client with a high-five and a “What’s up?” will usually go over fairly poorly.
It’s also important to avoid expressing too much emotion—especially negative emotion—in speech. Ranting and raving makes you come across as an unhinged lunatic, and many Thais will quickly lose respect for you if you do so. Shouting, screaming and holding a short-fuse are bad. Patience, a sense of humor and a measured tone are good.
Body language expresses a lot in Thai culture, often more than verbal cues or tone of voice do. It is expected that you’ll be able to understand the various non-verbal cues in a conversation, and Thais will be watching for yours, too. Take care not to inadvertently express something you shouldn’t.
Active gesturing, such as waving your hands around wildly as you talk, is generally a bad thing, and may be misinterpreted as anger or a general lack of ability to control your emotions. Standing with your hands in your pockets or on your hips may be viewed as arrogance or indifference. Making eye contact when talking is useful for developing trust—try to avoid letting your eyes drift away to the TV in the corner, as tempting as it is.
Many guidebooks on Thailand find space for the infamous Thai smile, and gush to explain its many interpretations, inscrutable to the average Westerner. It’s not necessary to be fully versed in all of these alleged interpretations to get by in Thailand. However, it is worth bearing in mind that a smile in Thai culture may not necessarily equate to happiness, and could just as easily mean that the speaker is embarrassed at being put into a situation they did not want to be in. Don’t take smiles at face value, so to speak, but interpret them in the context of what else is being said.
Personal space is at a premium in Bangkok, and you can expect to spend a lot of time in almost intimate proximity with complete strangers (and complete strangers’ armpits) in your day-to-day life in the city. However, contrary to what some guidebooks may claim, Thais do respect personal space, and will try to avoid direct contact even in the tightest of squeezes where possible.
In business situations, you should also respect the personal space of the person you’re speaking to. Try not to bear down on them if possible. Note that, like seemingly everything else, personal space can also be determined by hierarchy here. Monks, elders, teachers, and other higher-ups are given a wider berth. Elbowing that respected, important client aside on your way to the cakes in the coffee room will earn you some wrathful looks.
Touching is not common between members of the opposite sex in business situations (although this rule is relaxing somewhat among younger Thais), but is fairly common between members of the same sex, who can be rather tactile at times. Hand-shaking is considered fine in most situations, although in more formal situations a wai might be preferable.
Time
Thai time is a concept familiar to many expats with some experience of Thailand. Meeting scheduled for 2.30pm? Your contact shows up at 3.30pm, sans apology—maybe some brief mumbling about traffic if you’re lucky. Next meeting scheduled for 2.30pm? Your contact shows up at 4pm. Of course, as soon as you start adapting to this regime—maybe deliberately making plans to get the most use out of that free hour or two you know you’ll spend waiting—he shows up at 2.20pm, simply astounded that you’re sat around with your tie loose and feet up, unready to meet him.
Time can seem fairly elastic at times in Thailand. People are generally easy-going about lateness, and a set time for an activity is widely agreed to be a vague goal, not something set in stone. There are times when it can’t be helped—Bangkok traffic is so chronically unpredictable that you can sometimes give yourself hours of extra travel time and still get caught up in gridlock that makes you 30 minutes late. Thai time often spills over into the business world, too. It is not uncommon for meetings to start late and/or overrun, and tardiness is seemingly endemic at many workplaces.
That being said, punctuality is respected, and if you’re meeting a client or colleague for the first time, you should strive be on time as much as humanly possible. Make sure you set any appointments as far in advance as you can, and confirm the details of the meeting beforehand. Even in Thailand, rushing into a first meeting twenty minutes late, soaked in sweat and dusted with the filth of the city is not a great look.
Personal Relationships
In Thailand, business and personal are often deeply intertwined. Initial business meetings will almost always take place over drinks, food and/or entertainment, and it can often take several meetings before anything serious gets put into action. The usual practice in these initial meetings is for the wealthier or higher-status individual to collect the bill.
Family and friends are extremely important in Thailand, as in many Asian cultures. Being on the inside is essential when it comes to maintaining a long-term business partnership. Generally speaking, Thais will go out of their way to accommodate friends and family, and money is viewed as less important than maintaining a long-term relationship.
Negotiation and Problem-Solving
Thai businesses are top-down in nature—solutions for problems almost always come down from the top, and are rarely (directly) challenged. Decisions are made in the top tiers of management only. However, contributing ideas is not entirely off-limits for those further down the chain, providing it is done so in a respectful and indirect manner.
Small-talk plays a big role in negotiations—once again, Thais prefer to keep things personal wherever possible. However, extreme solutions may be presented when it comes to bargaining, and this will generally continue until a contract is signed. One important thing to note is that emotions can play a role in traditional business decision-making, and a Thai businessman may pull out of a deal solely because it doesn’t feel right. However, younger Thais—particularly those with a Western education—generally prefer to use facts as the basis for their decision making.
Dress
Business wear in Thailand is conservative, and appearance is extremely important. Dark suits, white shirt and neckties for men and plain, restrained dresses or skirts for women are the standard. You should take care to dress neatly and avoid sweat-stains on shirts wherever possible. Similarly, avoid socks with holes in for any situations where you have to remove your shoes (of which there can be a surprising abundance in Thailand).
Further Information
There are several places on the internet that provide comprehensive and insightful guides to some of the more common cultural considerations in the Thai workplace. These include:
• JustLanded.com
• IORWorld
• David Clive Price
Disputes
Not all working relationships work out, and sometimes in the course of your work you may find yourself caught in a dispute with your employer. Surprisingly to some, Thailand has a robust and effective labor court, who have been known to rule in the favor of non-Thais in disputes.
Any violation of the laws outlined in the acts mentioned in the previous section (The Labour Protection Act/The Foreign Employment Act) can be brought to the labor court, however by far the most common complaints involve illegal dismissal or unlawful termination.
Complaints about illegal dismissal or unlawful termination can be brought to the Labour Relations Committee (part of the Department of Labour Protection and Welfare. Usually the first step the Committee takes is to find a peaceful settlement between the two parties. However, if a settlement is not possible and the Committee find probable cause against the offending party, they may take it a step further and push for a labor lawsuit.
Mediation is certainly the preferred route taken in smaller labor disputes. Labor disputes clog up the courts and cost a lot of time, money and energy to resolve, so authorities are keen for complainants to sort out their differences beforehand. To streamline the process, the government has established the Alternative Dispute Resolution Office, to whom you may be referred by the Labour Relations Committee.
Complaints taken to the ADRO are dealt with in one of two ways—arbitration and mediation. Arbitration involves the selection of a third party (called the Arbiter), who listens to the controversy and offers a legally-binding judgement. Mediation involves the assistance of an unbiased judge (a mediator), who assist both parties in reaching an agreement they can both live with. More information about the process of arbitration and mediation can be found at Siam Legal’s “Mediation” page.
Cases in which fraud is involved, or in cases where the paying party refuses to hold up their end of the bargain following a ruling made during arbitration, can be taken to a criminal court. In cases of unfair dismissal, the courts may rule in favor of the employee’s reinstatement, or if that isn’t possible may demand that damages be offered to the employee.
In deciding how much to offer in damages, the courts will consider the employee’s age, length of service, level of hardship, the cause of the dismissal and the compensation they are entitled to receive. Unlike in Western courts, moral damages (such as physical and/or emotional pain) are fairly rare, although becoming increasingly common.
When it comes to filing a complaint, it is not necessary to have a lawyer. However, it is worth remembering that the legal proceedings will take place entirely in Thai, and having a lawyer who understands the ins-and-outs of the Thai system is certainly a great advantage.
Tax
Taxes are something of a mystery to many expats working in Thailand—a few extra numbers on a paycheck, mostly ignored by all but the most miserly penny-pinchers. However, understanding a little about the taxation system could wind up saving you money in the long run, and even lower-earners may be entitled to a generous cheque from the Revenue Office.
Firstly, who pays tax in Thailand? The good news is that only residents are required to pay tax. However, before you kiss your Non-B visa in gratitude, here’s the bad news—for the purposes of taxation, a resident is considered to be anyone who has lived in the country for more than 180 days. As a resident, you’re required to pay personal income tax (PIT) on all income earned—both inside and outside the country. Even those without work permits are not exempt. Non-residents (i.e those who reside in the country for less than 180 days a year) need only pay tax on any income they make in Thailand. 67
Note, however, that the Thai government currently has double-tax agreements in place with over 50 countries, meaning that you can not be taxed twice on any income made within one of those. A full list can be found on the Revenue Department’s website.
Besides your salary, other forms of income falling under the bracket of PIT include accommodation (e.g purchase of a condo) and sources of income such as royalties or dividends, income from rental agreements and business income. 68 In total, assessable income is separated into eight categories, as follows:
1. Income from personal services to employers.
2. Income by virtue of jobs or services rendered.
3. Income from goodwill/copyright/franchise other rights.
4. Income from dividends, interest on savings with Thai banks.
5. Income from letting property or hire-purchase contracts.
6. Income from liberal professions (e.g lawyers/notaries/engineers/architects and others who set their own rates).
7. Income from construction or contracts of work.
8. Income from business, commerce, agriculture, industry or transport. 69
Anyone working in Thailand requires a tax ID number. To obtain one, you’ll need to request one at your local Revenue Office (a full list of addresses for revenue offices in Bangkok can be found at www.thailandstarterkit.com/tools-work. You’ll need some form of ID [e.g a passport/work permit/driver’s license]).
The Thai fiscal year runs (unsurprisingly) from 1st January to 31st December. If you have to file your own tax returns (and depending on the nature of your employment, it’s certainly a possibility), you have until March 31st the following year in order to do so. If you only worked for the first half of the year, it’s possible to file a half-yearly tax return in September of the same tax year. As many employers will deduct your taxes directly from your income (at source), you’ll need to deduct these payments when filing your return and provide evidence of having paid already (e.g a pay slip). Filing a tax return can be done at your local Revenue Office (see above), or a copy can be picked up from the tax office website. Note that tax return forms are in Thai, so you may need assistance to complete them.
There a number of deductions that can be made from your assessable income before you have to pay tax on it. Each taxpayer is entitled to a 30,000 baht allowance, as is their spouse. Children are entitled to a 15,000 baht allowance if they are still in full-time education. You may also be able to claim a 30,000 baht allowance per parent if your parents are aged 60 or over and their income is less than 30,000 baht. A full list of deductions and allowances can be found at www.thailandstarterkit.com/tools-work.
The good news is that—depending on your salary—you may be exempt from paying tax anyway. If, after all of these deductions and allowances are taken into account, your gross net income totals less than 150,000 baht, you are completely exempt from paying tax. Chances are, however, that few expats will fall under this category.
Once you’ve ensured your taxes are in order, you may receive a tidy refund from the Revenue Office. When filing your tax return, if there are any discrepancies, the Revenue Office will send you a cheque paying you back the money owed. Usually these cheques take around 15 days to arrive, provided there are no issues with any of the paperwork submitted.71 If it’s early in the year and you plan on leaving your job, it’s imperative, then, that you get your tax returns in as soon as possible.
When leaving Thailand, you’ll need to apply for a Tax Clearance Certificate at least 15 days before departure. This can be done at the Revenue Department. 70