Bangkok – An Ideal Tourist Destination

Bangkok is the capital of Thailand and is also known as the “city of angels”. Very few are aware that Bangkok began as a small trading centre and port community.

While Bangkok signifies many things to many people, it is considered a shopping haven for most! Siam Square is central Bangkok’s famous shopping district, which has several large malls and side shops storing both local and international brands. Shopping in Bangkok is thrilling because you seem to be able to find whatever you want. The hustle of the street markets is what grabs your attention though. Here, you will get anything from gorgeous antiques to the latest mobile phones and designer jewellery. It is advisable to polish your bargaining skills, as it is something that will be of good use while street shopping!

Bangkok is listed among the top 20 tourist hotspots in the world, with a majority of the foreign tourists arriving in Bangkok. There’s more to Bangkok than meets the eye, where there is a confluence of ancient art history and modern high-rises. Beautifully designed temples are all over Bangkok with Wat Phra Kaew and Wat Pho being the two most fantastic. Other famous tourist destinations within Bangkok are the national museum, Temple Mount, the Grand Palace, the Dusit Hall and the Zoo.

Apart from 24 hour shopping and crowded tourist sites, Bangkok also offers a lot more. As a tourist visiting Bangkok, you can arrange for a guide or join a tour so that you are guided around the other attractive tourist sites. Two of the famous tourist sites are Sukhumvit road and Khao San Road.

Another famous place to visit while in Bangkok is the Floating Market. It is a must-see, as you sit in long tail boats as they guide you through all their wares. The floating market is worth all the noise and the chaos and is a one hour’s drive southwest of Bangkok. Other places to visit are the Koh Kret, which is a small island on the Chao Phraya River and takes you away from the busy central Bangkok.

Those visiting Bangkok often visit a place known as Pattaya. It is one of the nearest seaside cities located close to Bangkok, which at the same time is also famous for its hedonistic nightlife! Also, it is close enough to go for an overnight stay.

What Makes for an Unforgettable Trip to France?

"The world is a book and those who do not travel read only one page." Augustine of Hippo

Are you eager to travel abroad independently, but overwhelmed by the encyclopedia of possibilities? You need to know more than what is possible; you need a plan. And you would prefer to know in advance precisely what you will be doing, and how, for a number of reasons. First you may want to know what your trip will be like so that you can look forward to it – anticipation is always a large part of the enjoyment. Also you want to know exactly how much your trip will cost, and what trade-offs and choices you will need to make to get the most out of your travel budget.

The Kind of Travel You Do not Want

But, although you need and want to have a plan, you may have outgrown constrained and scripted bus tour travel, or you may never have liked it in the first place. You may have been abroad before, but on a group tour that ended up in a disappointing burst by the time it was over. Or although you opted to strike out on your own, but became frustrated that you were missing out for lack of a clear idea of ​​what you were doing.

These less than optimum experiences even may have discouraged you from future traveling. Still, at some point, you may hope to discover a different style of travel that is more immersive and engaging. Even though you know what type of travel does not meet your expectations and ideals, the vision and possibility of what travel can be may still intrigue you.

What Makes for a Trip That Is Unforgettable?

For a trip to be unforgettable, first and foremost it is essential that you travel independently, but with a well-designed trip plan, preferably one that has been personally towed out and perfected by actual experienced travelers who can point your way. Second you need the freedom to adapt the trip plan to your likings, your schedule, your physical stamina, your special interests.

Third, it is key that your movements from place to place be manageable and comfortable. In France, Italy, and elsewhere in Europe, this means traveling by train. In the USA and Canada, you will need the right mix of cars, trains, trams, trolleys and boats to keep your trip relaxing and fun. Fourth, you will need to have sufficient time in each place to actually "be there" and make yourself at home-to locate your favorite bakery, outdoor market, wine shop, cheese shop, deli and cafés.

Fifth, your trip will be made more unforgettable when you connect with the locals and experience their country, city or village through their eyes. Sixth, you will benefit from some pre-planning about how to balance your budget, alternating between spurges and economies (like picnics, which can be delightful in themselves). And seventh, your memories will be preserved even longer when you bring home treasures that will call to mind your experiences and encounters every time you use them or look at them.

Silent Guides to Support Your Travels

Join us on a series of remarkable and memorable 2-week Great Trips (with 1-week versions also available) to France, to Italy, elsewhere in Europe, and in the USA and Canada. Your trips will be rich in experiences you will remember forever … experiences that will have an impact on you and your approach to life. Each of these will be a "trip of a lifetime."

History to walk around in. Phenomenal food. Parks and cafés. People-watching opportunities. Eating outdoors, with views of cathedrals, or rivers, or châteaux, or the tides coming in. Villages and old towns, some walled, some tiny, some medieval, some situated within a larger city, some perched on hilltops. Children in the squares, laughing as they ride the town Merry-go-Round. Fountains and gardens, with benches for pausing. Outdoor markets. Charming shops. Unexpected encounters. Vivid memories.

With a Great Trip book as your guide-on-the-side and companion, prepare yourself for a new experience in international travel, with no "get back to the bus"! You will not be traveling in a group. But you will not be alone out there on your own either. And so the quality of your experience will significantly surpass that of any group or ad hoc trip you've taken in the past.

You will know exactly what to do, why you want to do it, and how to do it, every step of the way. As you read a Great Trip book, you will begin to envision your trip in vivid detail and anticipate being there. You will be guided through the process of making the optimum arrangements without breaking the bank, then preparing yourself well for a successful journey, with clear information about needs you will encounter during your trip and options to address those needs.

Then you will be ready to embark on a kind of travel that will immerse and absorb you so completely, you will return home already planning where you want to travel next. You will feel well-prepared, well-guided, safe, confident, empowered and inspired to set off on your own travel odyssey.

Minnesota Golf Courses – Mille Lacs Golf Resort and Marina

If you take a poll of true Minnesotans and you ask them to name areas of the state that are traditional vacation destinations, the Mille Lacs Lake area is certain to be in the top five locations for the major of those polled. Taking a trip to Mille Lacs is one that nearly every Minnesotan has made. A trip to Mille Lacs is similar to attending the Minnesota State Fair or going to the State Capitol building on a field trip as a 5th grade student, everyone does it.

Just off of US Highway 169 and an easy 90-minute drive north from the Twin Cities, just six miles south of Garrison, there is a golf course that has been open since 1964. There have been some changes made during the past couple of seasons and more changes that will be taking place in the months and years ahead. Welcome to Mille Lacs Golf Resort and Marina featuring Hardwoods Golf Club. Future plans include a new log design clubhouse and restaurant, a 35,000 square foot indoor water park, a day spa, a 120-unit hotel condo building and many more amenities planned for the future. There is also the option of purchasing or renting single-family homes and townhouses which feature log design.

There are some changes in the future for Hardwoods Golf Club. There are some plans on the drawing board to stretch the 6,309 yard course a bit by adding some length to a couple of the tee boxes and converting one of the longer par-4 holes into a par-5 making the course a par-72. The addition of some strategically placed bunkers is on the drawing board as well. In it's current design Hardwoods Golf Club plays to a par-71 with a course rating of 69.7 and a slope index of 119. Do not be lulled into a false sense of security by looking at the yardage on the scorecard and thinking you can overpower this golf course. If you are an accurate ball-striker and an above average putter you can score well, but if you let your guard down this golf course you will have you for lunch. All of the greens are small, elevated and have enough undulation to keep you on top of your putting game. The greens at Hardwoods Golf Club have been described as Pinehurst-like, and I would agree with this statement.

General Manager Trent Christenson along with his management staff, Jim Resch- Head Golf Professional, Justin Heitkamp- Pro Shop Manager and Bob Weston-Golf Course Superintendent, do a fine job of making patrons feel welcome as well as keeping the facility in fine condition .

The weekend rate of $ 45.00 per person with a cart is quite reasonable for this resort destination. Seniors can golf on any Monday or Wednesday for $ 25.00 per person with a cart making this an even better value. For tee times call 1-800-435-8720 or visit their website at http://www.millelacsgolf.com

With the planned additions to the Hardwoods Golf Club as well as the planned expansion to the resort facilities, Mille Lacs Golf Resort and Marina featuring Hardwoods Golf Club is a destination you will want to bring your family to again and again.

Botanical Flower Gardens in Thailand

If you are wanting to visit some of mother natures best in Thailand then you should ensure that the northern region is high on your list of botanical must-sees. The provinces of Chiang Mai and Chiang Rai are renowned for having the most abundant of botanical attractions for any one area. This is a mountainous destination, but there are certainly some exquisite gardens that are located city-side or beach-side for those that prefer those surrounds.

The Queen Sirikit Botanic Garden is just on the outskirts of Chiang Mai, slightly north of the Doi Suthep Temple. Here you will see 12 greenhouses, magnificent gardens and nature trails that lead to waterfalls. It sis truly a great example of Thailand’s biodiversity and reforestation efforts.

Doi Tung is in the Chiang Rai province, and happens to be the former home of the Thai Princess’ mother. It has a Swiss influenced palace that has a strangely European garden setting. On the hillside below, the Mae Fah Lung Gardens display some of the best European and tropical gardens and exhibitions. Commissioned by the Princess’ Mother, this is another wonderful example of the Thai sustainable agriculture and biodiversity efforts.

Sopha Botanical Gardens at Rayong combine the pristine beaches of Thailand with a traditional garden theme. Here you can find the largest range of Thai trees and plants and there are three teak houses to marvel. A little busier, is the Nong Nooch Paradise which lays in the heart of Pattaya, one of the most famous and busiest beach locations. Here you can see Thailand’s largest collection of orchids, as well as the worlds largest collection of cycads and palms. There are multiple gardens with different themes to visit as well.

Thailand’s botanical gardens are a testament to their ongoing efforts to create a more biodiverse and eco-friendly environment that can be shared with horticultural enthusiasts the world over.

Some Thai Girls Aren’t Girls

Anyone who has ever visited Thailand will know about the beauty of Thai women. In their twenties, they are striking. In their thirties, they are looking more mature, but still most are very attractive.

The women working in the ubiquitous bars and massage parlors of Bangkok, Pattaya, and Phuket are mostly former housewives, believe it or not, married but separated, with two kids they left back in their village with their mothers. Most are from Isaan, the North-East corner of Thailand, which has a large amount of poverty. Some are from other parts of the country, especially Chiang Mai and Chiang Rai, and a very few are from Bangkok or central Thailand.

But about 1 in 100 is not a female at all, but a “ladyboy”, or katoey in Thai. Quite often, they appear more feminine than the real women. I have seen many a farang ogle and lust after a very sexy woman, not realizing that “she” is a “he”.

Like the women, most ladyboys are from Isaan. I have talked to a few on a one to one basis, and asked them when they first knew they wanted to be a female. All said they knew at an early age, around 5 or 6 years old. They said they liked the female manner, didn’t like rough sports, were partial to art and music.

Katoeys are an accepted part of Thai culture, considered to be a third sex in Thailand. Several are movie stars and TV announcers. One is a national kick-boxing champion. You will find ladyboys everywhere, working as waiters, store clerks, hairdressers, couriers, etc.

In North America and Europe, a sex-change (also called a gender re-assignment) operation is considered to be a big deal, requiring many months of psychological counseling before the operation to make sure the person is committed to the change.

In Thailand, a sex change operation is quite common. There are several clinics and hospitals which perform it, and the cost is a fraction of what the western charge would be, typically US$5000-7000. Nevertheless, for a poor person from Isaan, $5000 is a huge amount of money.

There are three main areas in Bangkok where ladyboys are present in large numbers: Nana Entertainment Plaza (on Sukhumvit Soi 4), Patpong Road (off Silom), and Soi Cowboy (close to the intersection of Sukhumvit Road and Asoke Road, which has both BTS SkyTrain and MRT Subway stations).

At Nana, the majority of ladyboys are “pre-op”, meaning they still have a penis. At Patpong and Soi Cowboy, most are “post-op”, meaning they have had the operation to create a vagina. The operation involves cutting out a section of intestine, which will become the vagina. The penis is cut open and inserted into the intestinal tube; typically some of the scrotal sac is used to increase the length of the new vagina. The tip of the penis becomes the new clitoris, and is normally still sensitive after the procedure is finished and everything has healed. The ladyboys I talked to said they could still have an orgasm, but did not ejaculate.

Scar tissue is visible if the post-op ladyboy retains his/her public hair, but if it is shaved off, it is difficult to tell an artificially created vagina from the real thing.

However, this is typically not the end of the story in sex reassignment. The male body is typically larger than the female, even in Thailand, where many people seem to be 80% the size of western people. The ladyboy has to take hormones for a couple of years before the operation; these hormones help him grow breasts and reduce his facial and body hair growth. Thai men don’t usually have much body hair, compared to Western men, but they do have some; hormones or another treatment are needed to reduce or eliminate it. However, hormones have a side effect of reducing the ability to ejaculate.

Males typically have a protruding Adam’s apple, so that is yet another operation: it can be shaved by a surgeon to reduce or eliminate the protrusion. And many have electrolysis to eliminate body hair, especially in the armpits.

If you visit Nana Entertainment Plaza after 7PM (which is when it opens), you will find several hair-dressing establishments located on the decks that run around three sides of the structure. The ones at the front cater to the bar girls; the ones at the rear cater to ladyboys. You can watch some of the ladyboys preening and preparing their makeup.

Some of the bars are exclusively ladyboys. If you enter one such bar, you will find that most ladyboys are more than passable and some are strikingly beautiful. I don’t think I have ever seen an ugly ladyboy.

As far as relationships go, ladyboys are just like Thai women. They want a long-term relationship, and they will try hard to make the relationship work. Many speak some English, but you really need a product like Speak Easy Thai to help you learn some basic Thai vocabulary. If you can communicate better, you have a much better chance of a lasting relationship.

A part of Bangkok’s nightlife that should not be missed by any visitor, ladyboy cabaret shows are professionally done, with spectacular productions (lots of feathers and glitter, good music, and some comedy as well). You can see them at the Calypso Cabaret (Asia Hotel, Ratchathewi SkyTrain station), Golden Dome Cabaret (15 minute walk from Sutthisan subway station), and Mambo Cabaret in the former Washington Theater between Sukhumvit Soi 22 and 24.

Frugal Travel Tips For Las Vegas Dining

Las Vegas dining is world renown. Casinos compete with each other to provide the best dining option from the high end to the buffet to the too-good-to-be-true deals. In this article, we will explore some of the dining options for the frugal traveler.

Ellis Island $ 4.95 Steak Special

For $ 4.95, diners at Ellis Island (located on Koval Lane, East of E Flamingo Road) get a 10-ounce steak, bread, potato (choice of serving), and veggies. Must be a cheap cut right? Wrong. This steak is mouth watering. This special is not on the menu, you have to ask for it.

But that's not what I order. I order the $ 6.95 fish and chips. There's a reason why this Icelandic Cod (the waiter said it was flown in daily) has been voted the best in Las Vegas for 35 years.

In-N-Out Burger

If you're a fast food junkie, then In-N-Out Burger is the place to hit (multiple locations). Their official menu consist of a hamburger, a cheeseburger, a double-double (two patties), fries, and beverage (including shakes). There's a reason they can keep their menu so simple and that's because the few items they make, they make well. The store claims to not own a freezer, everything is so fresh. Even the lettuce is hand leafed and the fries cut at the restaurant location, one potato at a time.

Le Village Buffet In Paris For Brunch

If you're looking for a splurge meal in Las Vegas, I suggest Le Village Buffet in the Paris Casino for brunch. By brunch, I mean go there at the tale end of the breakfast time (serves til 11 am) and then stay for lunch (starts at 11 am).

Why do this?

The selection is changed up so diners get to experience more (but yourself) but most of all, the price for breakfast is $ 12.95, the price for lunch is $ 17.95. Yes, quite a difference. $ 5.00 per diner.

This technique can be used with many buffets as long as there is not a break between meals. Also check to see if you get a discount with a member's / player's card.

There are many, many other bargain meals in Las Vegas including $ 0.75 hotdogs at Gold Coast and $ 0.99 shrimp cocktails at Golden Gate (tradition started over 40 years ago) but Ellis Island, In-N-Out and Le Village Buffet are my favorites.

Frugal Travel Tips For Los Angeles

Los Angeles, home of Beverly Hills and Rodeo Drive, is not the first city travelers may associate with free and frugal attractions. However for the thrift traveler, the deals are plentiful.

The Getty

Hosting one of the best collections of art on the west coast, the Getty has such a huge catalog of work that they've split the gallery into two separate sites.

The Getty Center in Los Angeles contains the collection of Western art from the Middle Ages to the present. The building is a modern masterpiece and the views fantastic.

The Getty Villa in Malibu is my favorite of the two, dedicated to the study of arts and cultures of ancient Greece, Rome, and Etruria. The building is truly a Roman inspired villa surrounded by wonderful gardens.

Admission to both J. Paul Getty Museums are free but there is an $ 8 charge for parking.

Santa Monica Pier

The Santa Monica Pier consists of amusement parks, restaurants, vendor carts, and other street entertainment. One of the top attractions is a beautiful carousel with hand painted horses. A great place to people watch, entrance to the Santa Monica Pier is free.

Chicken Dinner At Knott's Berry Farms

Imagine a chicken dinner so good that a theme park was built around it and you have the chicken dinner at Knott's Berry Farms. The dinner comes with buttermilk biscuits, mashed potatoes and veggies. End the meal with a mouth watering boysenberry pie. All at very reasonable family style prices.

The Dash

Los Angeles is definitely a city with a dominant car culture but renting a car is not the only option. The local transit called the Dash is one of the least expensive of all the big cities. Full fare is $ 0.25 and yes, there is a senior's discount available.

The Walk Of Fame

Walking along The Walk Of Fame between Hollywood Blvd and Vine is a must for the first time visitor. Along the walk is the famous Grauman's Chinese Theater where stars such as Marilyn Monroe left imprints of their hands and feet. It remains a favorite location for movie premieres so the lucky traveler could have a star spotting.

Borrowing a bit of that Hollywood glamor in LA does not have to be an expensive prospect. There are plenty free or frugal attractions, transportation, and food.

Frugal Travel Tips For San Francisco

San Francisco is my favorite city hugging the west coast. It is also one of the most expensive especially for hotels. Lucky for the frugal traveler, many of the sights are free.

Note: When I first went to San Francisco (driving up from LA), I was very surprised by the decrease in temperature. Check the weather before arrival.

Fisherman's Wharf

Fisherman's Wharf, Pier 39 and Ghirardelli Square cover about 6 blocks along the waterfront. This tourist destination offers great views of the famous Alcatraz, souvenir shopping, seafood vendor and street performers. Some of the local "residents" include pelicans and sea lions. The souvenir to take back for chocolate loving Moms? Ghirardelli chocolate. This is where it all started.

Cable Cars

While at Ghirardelli Square, grab a few photos at the Cable Car Turnaround (the end of one of the lines). The cable cars, calling San Francisco's living monument, are a good break for the weary.

Note: There are no transfers with cable cars. Each ride requires a new ticket.

Chinatown

The Chinatown in San Francisco is second in size in the US only to New York City. It is great place to get cheap supplies and an inexpensive meal.

Lombard Street

Known as the crookedest street, Lombard is another one of those photo opps tourists love. Walking down is free.

The Golden Gate Bridge

Another famous and picturesque walk is across The Golden Gate Bridge. On a clear day, the views are fantastic (and will work off all that great Chinese food you'll be eating). This suspension bridge is a little less than 9,000 feet long so plan your round trip accordingly.

Cable Car Museum

Love the cable cars? Then visit the Cable Car Museum on Mason Street. Admission is free and the museum deck overlooks the huge engines and winding wheels that pull the cables. Great photos can be taken in the vintage cable cars.

A city of different cultures, bordered by the sea, San Francisco has a perfect mixture of historic attractions and modern sights. Many of them free.

Thailand – A Trip to This Beautiful Oriental Country Is Worth Your Time and Money

Thailand is a land that has been blessed by nature. The country is constituted by 5 regions – central, south, east, north and northeast. 76 provinces make up these five regional zones. Each of the regions has their own charm and beauty. They follow their own distinct culture and traditions. As part of your Bangkok tour package, you can choose to tour any one of these regions so that you get to explore the land thoroughly. The northern regions of Thailand are rich in natural life with vast expanses of jungles. These dense forests house hill tribes who still follow their ancient style of life. A package Thailand consisting of the northern regions is a must for all nature lovers.

As you travel down south, the central region presents a contrast from the thick forests of the north. The central region is agriculture based and are largely responsible for the name bestowed to Thailand – the Rice Bowl of Asia. On your Bangkok tour package, you can take a trip into the countryside and watch the lush green expanses of rice fields moving in the breeze. The sight is absolutely breathtaking.

South is complete with stunning beaches, which have made Thailand one of the best beach holiday resorts in the world. Tourists flock to beaches in Phuket, take a trip to Pattaya and visit Samui for unmatched beach holidays. Every beach offers a different experience and are great for partying or for lounging on the white and golden sands.

Thailand is special for a number of reasons and if you want to experience its charm to the fullest, you need to include some offbeat places in your Bangkok tour package. Also, include visits to local shops instead ofalls and branded showrooms that are spread all over the city. Being one of the major metropolitans of the world, Bangkok is endowed with the best of all worlds. However, a little into the less commercialized places can be well worth your money.

Shopping can be a very unique experience in Thailand, be it on a trip to Pattaya, Bangkok or far down south Phuket. You can look for some authentic Thai made articles. Typical ones are Pearl oyster baskets, a huge range of articles made from coconut shells such as bird cages and goldfish baskets and myriad kinds of pottery. A package Thailand in incomplete if you do not take time out to shop for exotoc stuff that you will find no where else in the world. Elephant statues made of various materials is a specialty of Thailand. The mother and child sets are especially cute and beautiful. You can also shop for some exotic Thai clothes that are unique.

Thailand Real Estate: Is There a Property Tax?

Thailand does not have a real property tax system and, for the time being, there are two local taxes applicable to people who own immovable property.

The first tax is the Local Development Tax imposed upon people who either own or possess land. This tax rate varies according to the estimated land value as appraised by the local authorities. Allowances may be granted if the owner utilizes the land for personal dwellings, animal husbandry and / or the cultivation of crops. The amount of these allowances depends upon the location of the land. It is said that the rates are so low that officials do not usually bother to collect on a yearly basis. This tax is also levied on houses, buildings or any other improvements built on the land.

Then there is the House and Land Tax, which applies to the owner of a house, building, structure or land that is either rented or put to commercial use. Taxable property under the House and Land Tax includes houses not occupied by the owner, industrial and commercial buildings and land used in connection therewith. The tax rate is 12.5% ​​of the estimated annual rental value of the property or the actual rental value, which is the highest. Owner occupied residences are exempt from this tax. Note, however, that this exemption applies only to individuals, not to juristic persons, because juristic persons are deemed to use their property commercially. In other words, a company that purchases an office has to pay the tax, even if the company uses the contracts to serve its own offices. There is a project to replace the House and Land Tax with a real property tax within 2 years, wherein the rate would be from 0.01% up to 1% of the estimated value of the property, depending upon the property type. The rate would be 0.01% on agricultural land, 0.1% on personal residences; 0.5% on commercial buildings and 1% on undeveloped land.

Note that it is possible to mitigate the cost of the House and Land Tax. If, for example, you rent condominium in Pattaya fully furnished, you may choose to execute two agreements with your lessee. The first agreement will be for the rental of the condominium unit and the second agreement will be for the rental of the furniture and / or additional services (if any are provided). This will reduce the cost of the House and Land tax because the tax only applies to the annual rent received from rent out the property, but not on the rental income received from renting out the furniture, etc.

If the rental agreements are executed between two individuals, there is no VAT applicable on the furniture or service agreements. If, however, the owner of the condominium is a company and if the company is registered for the VAT, then the VAT will apply at 7% on the furniture or service agreements executed between the lessor and the lessee.

For example, if you rent out condominium in Pattaya fully furnished for a rental fee of THE 60,000 per month and only make one agreement with your Lessee, then you'll have to pay a yearly House and Land Tax as follows: 60,000 x 12 x 12.5% ​​= THE 90,000. You can save on taxes legally by simply breaking the rental fee down into two agreements. For example, the rental fees may be THE 35,000 per month for rent out the condominium and THE 25,000 for renting out the furniture. If you break the rent down in this way, the Land and House Tax will be only THE 35,000 x 12 x 12.5% ​​= THE 52,500. If, however, the owner of the condominium is a company registered for VAT, then it will have to apply the VAT to the furniture lease agreement. Even so, the company owning the property will save money on taxes, because the Lessee supports the cost of the VAT.

The matter of the withholding tax also applies when renting out. If an individual leases a property to another individual in Thailand, the payment of the rent is not subject to withholding taxes. However, when a company is renting a property, then the company will have to deduct a withholding tax from the amount of the rent paid to the owner (whether an individual or a company). The amount withheld must be paid to the tax administration on behalf of the owner who will use the withholding tax as a tax credit against the annual income tax. The rate of the withholding tax is 5% in Thailand. Note that when a rental fee is paid outside Thailand, the amount of the tax to be withheld from the payment is 15%. Furthermore, if you are a non-resident offered a rental guarantee by a developer, never forget to take the withholding tax into account when calculating your potential income.

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