According to Section 4 quarter of the Thai Revenue Code, NOT all foreigners are required to obtain a Tax Clearance Certificate in Thailand. Those who are not required to apply for a Tax Clearance Certificate are as follows:
1. A foreigner traveling across Thailand, or entering or residing in Thailand for a period or period aggregating not more than 90 days in a tax year without earning assessable income;
2. A foreigner as prescribed by the Director-General with the Minister’s approval;
3. A foreigner departing Thailand except for the 3 cases described as required to obtain Tax Clearance Certificate
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