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Glossary SRamped Tanggal: 15 Juli 2015 Glosarium penelitian ilmiah dan eksperimental (SR38ED) disediakan untuk tujuan informasi hanya sebagai penjelasan bahasa sederhana dari beberapa istilah yang digunakan pada halaman web, kebijakan, formulir dan panduan SR38ED, saat mengelola Undang-undang SR38ED berdasarkan Undang-Undang Pajak Penghasilan Negara (federal Income Tax Act / ITA) dan Peraturan Pajak Penghasilan. Daftar Istilah SR38ED tidak menggantikan hukum, baik yang diundangkan atau diajukan. Untuk tujuan menghitung pengeluaran SR38ED yang memenuhi syarat, biaya penjualan yang disesuaikan mencakup penelusuran biaya yang dikeluarkan oleh pihak-pihak yang tidak memiliki senjata (armada) untuk menyediakan properti sehingga tidak akan ada keuntungan antar perusahaan yang termasuk dalam biaya properti kepada penampil. Biaya untuk pesta yang melakukan penjualan akan menjadi biaya yang dikeluarkan oleh pihak ketiga yang mengakuisisi properti itu dengan senjata panjang. Untuk tujuan menghitung pengeluaran SR38ED berurutan. Biaya layanan yang disesuaikan melibatkan penelusuran biaya yang dikeluarkan oleh satu pihak tanpa senjata (NAL) dalam memberikan layanan tertentu sehingga tidak akan ada keuntungan antar perusahaan yang termasuk dalam biaya layanan kepada pemain tersebut. Biaya untuk pihak yang melakukan pembayaran akan dikenakan biaya yang dikeluarkan oleh pemasok layanan oleh pihak yang melakukan layanan tertentu kepada pelaku (biaya yang dikeluarkan oleh pemasok layanan juga akan disesuaikan jika biaya tersebut termasuk biaya Layanan yang diberikan oleh pihak yang menangani at160NAL kepada pemasok itu). Check-off pertanian adalah kontribusi yang diberikan pada organisasi pertanian yang mendanai SR38ED. Canada Revenue Agency (CRA) memungkinkan produsen pertanian mendapatkan kredit pajak investasi (ITC) atas kontribusi yang diberikan kepada organisasi pertanian yang mendanai SR38ED. Bagi produsen untuk menerima the160ITC di bawah ITA. Organisasi pertanian dapat bertindak sebagai agen bagi produsen dalam hal-hal yang berkaitan dengan SR38ED. Akibatnya, semua transaksi yang dilakukan oleh organisasi pertanian akan merupakan transaksi yang dilakukan oleh produsen. Semua atau secara substansial semua (ASA) berarti 90 atau lebih. Analisis adalah pemeriksaan rinci informasi untuk membedakan berbagai bagian secara keseluruhan, menentukan atributnya, atau menjelaskan hubungan mereka. Hal ini dilakukan dengan latar belakang pengetahuan dan pengalaman yang ada dan melibatkan penggunaan alat seperti model, grafik, statistik, tabel, diagram, rumus matematika, dan program komputer untuk mengungkapkan pengetahuan atau pengalaman ini. Analisis merupakan bagian integral dari penyelidikan atau penelusuran sistematis dan dapat digunakan untuk menghasilkan atau menguji hipotesis. Catatan Berikut ini adalah penjelasan tentang perubahan pada istilah ini pada tanggal 24 April 2015. Penyidikan atau penelusuran sistematis menggantikan metode ilmiah karena kebijakan tersebut tidak lagi digunakan dalam kebijakan. Penelitian terapan adalah pekerjaan yang dilakukan untuk meningkatkan pengetahuan ilmiah dengan aplikasi praktis spesifik yang dipatuhi. Panjang lengan mengacu pada situasi di mana dua pihak yang saling berhadapan tidak saling berhubungan satu sama lain dan tidak ada kontrol di antara keduanya. Ini adalah pertanyaan tentang fakta apakah dua pihak yang tidak saling berhubungan satu sama lain saling berhadapan. Umumnya, aset dianggap tersedia untuk digunakan dan memenuhi syarat untuk penyisihan biaya modal dan kredit pajak investasi (ITC) paling awal: waktu dimana properti tersebut pertama kali digunakan oleh penggugat untuk tujuan memperoleh pendapatan atau waktu Properti diserahkan atau disediakan bagi penggugat dan mampu menghasilkan produk yang dapat dijual atau untuk melakukan layanan yang dijual secara komersial. Penelitian dasar adalah pekerjaan yang dilakukan untuk kemajuan pengetahuan ilmiah tanpa aplikasi praktis yang spesifik. Tingkat dasar kredit pajak investasi SR38ED (ITC) adalah 15 untuk tahun pajak yang berakhir setelah 2013 dan 20 untuk tahun pajak yang berakhir Sebelum tahun 2014. Untuk tahun pajak yang mencakup 1 Januari 2014, penurunan tingkat ITC dasar dinilai berdasarkan jumlah hari dalam tahun pajak yang setelah 2013. Jenis penuntut berikut akan mendapatkan ITC pada basis Tingkat ITC pada pengeluaran SR38ED yang berkualitas: perusahaan (selain perusahaan perseorangan yang dikendalikan oleh orang Kanada) (individu) mitra penerima manfaat kemitraan. Pengujian situs beta adalah pengujian atau validasi produk atau proses di pelanggan atau fasilitas pengguna akhir atau lingkungan. Seringkali, kebutuhan akan jenis pengujian ini muncul ketika produk atau proses yang sedang dikembangkan tidak dapat diuji secara terpisah tanpa lingkungan proses yang lengkap, atau dalam kasus dimana pengembang tidak dapat mensimulasikan lingkungan atau kondisi khusus yang diperlukan untuk mengevaluasi produk Kinerja. Sementara pengujian situs beta adalah istilah yang umum digunakan, bergantung pada industri atau teknologi yang terlibat, istilah lain dapat digunakan untuk mengkarakterisasi jenis pengujian yang dibahas di atas. Persyaratan ini meliputi misalnya, pengujian lapangan, penyelidikan lapangan, uji coba lapangan, validasi, pengujian di luar lokasi, pengujian konsumen, pengujian in-situ, uji coba akhir, verifikasi akhir, atau pengujian on-orbit atau misi. CRA menggunakan pengujian situs beta dalam pengertian umum untuk merujuk pada semua persyaratan di atas. Perusahaan swasta yang dikendalikan Kanada (CCPC) Socit prive sous contrle canadien (SPCC) Untuk informasi lebih lanjut tentang PKCC dan jenis korporasi lainnya, silakan merujuk ke halaman web CRA berikut, Jenis perusahaan. Penyedia klaim formulir SR38ED berarti seseorang atau rekan kerja yang setuju untuk menerima pertimbangan untuk mempersiapkan, atau membantu dalam persiapan, formulir namun tidak termasuk karyawan yang mempersiapkan, atau membantu dalam persiapan, formulir dalam kursus Melakukan tugas pekerjaan mereka. Untuk tujuan ini, formulir SR38ED adalah formulir yang ditentukan yang harus diajukan berdasarkan Pasal 37 (11) Undang-Undang Pajak Penghasilan. Yaitu Kajian Pengeluaran Penelitian Ilmiah dan Pengembangan Eksperimental (SR38ED) T661. Dalam konteks SR38ED. Pekerjaan yang sepadan dengan kebutuhan harus sesuai dalam jumlah, ukuran, luas, atau durasi yang diperlukan untuk melakukan penelitian dasar. penelitian terapan. Atau pengembangan eksperimental. Aset komersial adalah aset yang dikembangkan untuk tujuan penggunaan bisnis perusahaan sendiri. Hal ini dibangun untuk memenuhi kebutuhan perusahaan sendiri. Pabrik komersial adalah fasilitas produksi yang digunakan untuk tujuan komersial (atau keperluan non-SR38ED) lainnya. Meskipun tanaman baru kadang dapat dibangun atau tanaman komersial yang ada dapat dimodifikasi, untuk menguji dan menunjukkan proses baru, tanaman ini pada umumnya bukan tanaman percobaan karena tujuannya dan penggunaan sebenarnya komersial. Produksi komersial adalah pekerjaan yang terkait dengan memproduksi bahan, perangkat, dan produk, yang ditujukan untuk penjualan atau operasi bisnis. Diharapkan sebuah keuntungan akan tercapai. Definisi SR38ED menyatakan bahwa bekerja berkenaan dengan produksi komersial bahan, perangkat atau produk baru atau yang lebih baik atau penggunaan komersial dari proses baru atau yang diperbaiki tidak termasuk dalam arti SR38ED. Pemrograman komputer sedang mempersiapkan dan mengkodekan instruksi pengoperasian untuk komputer. Konteks menjalankan produksi mengacu pada keadaan dimana produksi dijalankan. Ketika pekerjaan pengembangan eksperimental dilakukan selama proses produksi, konteks pelaksanaan produksi harus ditetapkan karena pengeluaran SR38ED yang diijinkan bervariasi tergantung pada konteks itu. Dengan kata lain, keadaan seputar produksi itu akan menentukan bagaimana pengeluaran diperlakukan. Ketika pekerjaan pengembangan eksperimental dilakukan selama proses produksi, konteks proses produksi dapat berupa EDEP atau EDCP. Pembayaran kontrak adalah: jumlah yang dibayarkan atau dibayarkan ke penggugat oleh pemasok kena pajak sehubungan dengan jumlah untuk SR38ED. Untuk, atau atas nama. Seseorang atau kemitraan yang berhak atas pengurangan jumlah tersebut sebagai pengeluaran saat ini atau sebagai pembayaran pihak ketiga kepada perusahaan dan pada saat penggugat dan orang atau kemitraan (pemasok pajak) berurusan dengan panjang lengan atau jumlah Untuk pengeluaran dari sifat saat ini (selain jumlah yang ditentukan) yang harus dibayar oleh pemerintah Kanada, pemerintah kota atau otoritas publik Kanada lainnya atau oleh seseorang yang dibebaskan dari pajak Bagian I, untuk SR38ED yang akan dilakukan untuknya atau atas namanya. Produk khusus adalah aset yang dikembangkan untuk tujuan penjualan selanjutnya. Hal ini dibangun untuk memenuhi spesifikasi pelanggan atau persyaratan teknis yang digerakkan oleh pasar. Pengumpulan data adalah pengumpulan informasi dengan menggunakan prosedur atau protokol yang telah ditentukan sebelumnya. Istilah pengumpulan data rutin mengacu pada pengumpulan data yang dilakukan untuk mendukung operasi bisnis normal, dan dikeluarkan dari pekerjaan SRamped. Hanya pekerjaan pengumpulan data yang sepadan dengan kebutuhan dan secara langsung dalam mendukung penelitian dasar. Penelitian terapan atau pengembangan eksperimental memenuhi syarat. Properti yang dapat disusupi adalah properti dimana penggugat diizinkan untuk mengklaim penyisihan biaya modal. Desain adalah pekerjaan untuk mengubah konsep dan gagasan menjadi sebuah rencana. Secara langsung terkait dengan penuntutan160SRampated Directional yang dapat diserviskan dari pengeluaran rutin Pengeluaran barang saat ini secara langsung terkait dengan penuntutan SRampED jika: biaya bahan yang dikonsumsi atau ditransformasikan dalam tuntutan semacam itu (mohon merujuk pada Bahan untuk Kebijakan yang Bermasalah ) Untuk karyawan yang secara langsung melakukan, mengawasi atau mendukung penuntutan SRamped yang akan menjadi, porsi gaji atau upah yang terjadi, sejauh jumlah yang dapat dipertimbangkan secara wajar sehubungan dengan tuntutan tersebut (lihat Gaji SRDR atau Gaji Kebijakan) dan untuk pengeluaran lain yang berupa pengeluaran, atau bagian dari pengeluaran, yang terkait langsung dengan penuntutan SRampage dan itu tidak akan terjadi jika tuntutan tersebut tidak terjadi. Untuk informasi lebih lanjut tentang pengeluaran lainnya (lihat Kebijakan Pemberantasan Jebakan dan Pengeluaran Lainnya). Secara langsung terkait dengan penyediaan tempat, fasilitas atau peralatan untuk penuntutan yang dilakukan oleh Dirjen Pajak, dapat dilakukan secara langsung oleh pejabat terkait, pengeluaran pegawai sehubungan dengan penyediaan tempat, fasilitas atau peralatan untuk Penuntutan SRampED di Kanada: biaya pemeliharaan dan pemeliharaan tempat, fasilitas atau peralatan dan pengeluaran lainnya, atau bagian pengeluaran lainnya, yang terkait langsung dengan ketentuan tersebut dan itu tidak akan terjadi jika bangunan atau fasilitas tersebut Atau peralatan itu belum ada (incremental). Langsung terlibat dalam SRampED 160 Inti directement des activit233s RSampDE Langsung terlibat dalam SRampED mengacu pada tangan di tempat kerja. Apakah seorang karyawan secara langsung terlibat dalam SRampED didasarkan pada tugas yang dilakukan dan bukan pada jabatan jabatan karyawan. Untuk daftar tugas yang harus dipertimbangkan untuk dilibatkan secara langsung, lihat Tabel 3 dalam T4088, Panduan untuk Pembuatan Kajian Pengeluaran Penelitian Ilmiah dan Eksperimental (LAMPU) T661. Untuk informasi lebih lanjut, lihat bagian 7.1 dari Kebijakan Gaji atau Upah SRamped. Dalam konteks SRampED. Pekerjaan yang secara langsung di dukung adalah pekerjaan yang dilakukan secara khusus untuk melakukan penelitian dasar terkait. Penelitian terapan atau pengembangan eksperimental. Langsung terkait dengan penuntutan160SRampated 160 Directement li233e160224 des160activit233s the RSampDE Agar dapat dikenali secara langsung dengan penuntutan SRampED di Kanada dengan metode tradisional. Pengeluaran, atau sebagian dari pengeluaran, pertama-tama harus merupakan pengeluaran yang berhubungan langsung dengan penuntutan SRampED di Kanada. Untuk pengeluaran yang harus diperhatikan secara langsung terkait dengan penuntutan SRampED. Pengeluaran harus dihubungkan dengan (yaitu, terkait dengan) pekerjaan SRamped, staf SRampED, atau peralatan mesin yang digunakan oleh staf untuk melakukan SRampED. Dan tidak boleh ada langkah intervensi atau perantara antara unsur-unsur ini dan pengeluarannya (yaitu secara langsung). Dengan kata lain, harus ada hubungan langsung antara pengeluaran dengan pekerjaan, staf, atau peralatan mesin SRamped tertentu. Apakah pengeluaran terkait langsung dengan penuntutan SRampED adalah pertanyaan fakta. Jika pengeluaran tersebut terkait langsung dengan penuntutan SRampED di Kanada dan juga tambahan terhadap tuntutan tersebut, maka dapat diklaim sebagai overhead SRampED dan pengeluaran lainnya. EDCP mengacu pada konteks produksi saat pengembangan eksperimental dilakukan bersamaan atau bersamaan dengan produksi komersial. Ketika penelitian ilmiah dan pengembangan eksperimental (SR38ED) terlibat dalam proses produksi, namun konteks dari proses produksi tersebut bukanlah EDEP. Konteks menjalankan produksi harus EDCP. Teknik adalah praktik merancang, menyusun, mengevaluasi, memberi saran, pelaporan, mengarahkan, atau mengawasi konstruksi atau pembuatan produk, rakitan, sistem, atau proses berwujud yang memerlukan pengetahuan mendalam tentang ilmu teknik dan ekonomi yang tepat, aman, dan ekonomis. Penerapan prinsip-prinsip teknik. Menurut definisi, dan menurut praktik profesional yang baik, praktik rekayasa tidak melibatkan ketidakpastian ilmiah atau teknologi sehingga tidak memenuhi persyaratan sendiri. Namun, pekerjaan teknik yang sepadan dengan kebutuhan dan secara langsung mendukung penelitian dasar. penelitian terapan. Atau pengembangan eksperimental memenuhi syarat. Penting untuk membedakan antara pekerjaan sehubungan dengan teknik dan pekerjaan yang dilakukan insinyur. Meskipun praktik rekayasa tidak memenuhi syarat dengan sendirinya, para insinyur masih dapat melakukan penelitian dasar. penelitian terapan. Dan pengembangan eksperimental. Catatan Berikut adalah penjelasan perubahan pada istilah ini pada tanggal 24 April 2015. Teknik rutin dihapus karena tidak ada perbedaan antara teknik dan teknik rutin. Sebuah paragraf ditambahkan untuk memperjelas bahwa meskipun praktik rekayasa sendiri tidak memenuhi syarat, insinyur masih dapat melakukan penelitian dasar, penelitian terapan, atau pengembangan eksperimental. Beberapa perusahaan swasta yang dikendalikan oleh Kanada (CCPC) yang memenuhi persyaratan tertentu dapat memperoleh kredit pajak investasi pada tingkat yang disempurnakan sebesar 35 (20 tarif dasar 15 Perangkat tambahan sebelum tahun 2014) dan (15 perangkat tambahan tingkat dasar 20 setelah 2013). Tingkat peningkatan ini dapat diperoleh dari pengeluaran SR38ED yang memenuhi syarat sampai ambang maksimum 3 juta. Pengeluaran SR38ED yang memenuhi syarat melebihi batas pengeluaran untuk tahun pajak memperoleh ITC pada tingkat dasar. Setiap produksi melebihi apa yang dibutuhkan untuk SR38ED disebut kelebihan produksi. Pekerjaan yang diidentifikasi dalam paragraf (e) - (k) dari definisi SR38ED biasanya disebut sebagai pekerjaan yang dikecualikan dan, secara kolektif, paragraf ini disebut sebagai pengecualian. Pekerjaan ini bukan SR38ED. Pengeluaran modal adalah pembelanjaan yang menghasilkan perolehan properti modal, yang merupakan properti atau properti yang dapat disusutkan yang akan menghasilkan keuntungan atau kerugian jika dilepas. Komentar dalam versi Interpretasi Bulletin IT-128R saat ini, Capital Cost Allowance Depreciable Property. Mungkin bantuan dalam menentukan apakah properti tertentu merupakan properti yang dapat didepresiasi. Pengeluaran yang dimiliki saat ini sebelum 2014 dianggap sebagai pengeluaran yang tidak menghasilkan perolehan tanah, kepentingan sewa atas tanah, atau properti yang seharusnya dapat dianggap sebagai barang yang dapat disusupkan kepada wajib pajak. Untuk keperluan SR38ED, pengeluaran dari properti saat ini yang dibuat setelah 2013 mencakup pengeluaran yang dilakukan oleh penggugat selain dari pengeluaran untuk: perolehan properti modal dari penggugat, atau penggunaan, atau hak untuk menggunakan, properti modal, yang akan Menjadi milik kapital dari penggugat jika properti modal dimiliki oleh penggugat. Percobaan adalah tes hipotesis dalam kondisi terkendali. Pengembangan eksperimental adalah pekerjaan yang dilakukan untuk mencapai kemajuan teknologi dengan tujuan menciptakan material, peralatan, produk, atau proses baru, atau memperbaiki bahan, produk, atau proses yang ada, termasuk peningkatan tambahannya. Produksi eksperimental didefinisikan sebagai keluaran produksi pengembangan eksperimental yang diperlukan untuk memverifikasi apakah tujuan kerja SR38ED telah dipenuhi atau jika suatu kemajuan teknologi dapat dicapai. Tujuan produksi berjalan. Di mana outputnya adalah produksi eksperimental, adalah untuk mengevaluasi aspek teknis proyek SR38ED. Tanggal pengarsipan ulang tahun pajak penghasilan untuk tahun pajak adalah hari di atau sebelum pengembalian pajak penghasilan menurut Bagian I dari ITA harus diajukan tahun ini atau akan diminta diajukan jika pajak menurut Bagian I dari ITA harus dibayar. Untuk informasi lebih lanjut, lihat bagian 5.0 dari Kebijakan Persyaratan Pengarsipan SR38ED. Untuk memenuhi syarat sebagai peralatan penggunaan bersama pertama, properti harus: properti yang dapat didepresiasi yang diperoleh setelah 2 Desember 1992, dan sebelum 1 Januari 2014 peralatan yang tidak memenuhi kriteria ASA untuk peralatan pengeluaran modal SR38ED yang tidak ditentukan oleh properti yang dapat didepresiasi. (PDP) selain peralatan kantor atau peralatan khusus untuk keperluan umum (GPOEF) peralatan baru (peralatan tidak boleh digunakan atau dibeli untuk digunakan atau disewa, atau untuk tujuan lain sebelum penggugat mendapatkannya) dan peralatan yang digunakan oleh Penggugat selama masa operasinya pada periode yang dimulai dengan saat peralatan tersebut diperoleh dan tersedia untuk digunakan. Dan berakhir pada akhir tahun pajak pertama yang setidaknya 12 bulan setelah peralatan tersebut diperoleh dan tersedia untuk digunakan, dan digunakan terutama untuk penuntutan SR38ED di Kanada. Perlengkapan kantor general purpose of furniture (GPOEF) mencakup semua perabotan, seperti meja, kursi, lampu, lemari arsip, dan rak buku. Ini juga termasuk mesin fotokopi, mesin faks, telepon, pager, dan kalkulator. Komputer, termasuk perangkat keras, perangkat lunak, dan peralatan tambahan, tidak dianggap sebagai perabot kantor atau perabot kantor umum. Bantuan pemerintah didefinisikan dalam ITA sebagai bantuan dari pemerintah, pemerintah kota, atau otoritas publik lainnya baik sebagai hibah, subsidi, pinjaman dimaafkan, pengurangan pajak, tunjangan investasi, atau bentuk bantuan lainnya selain kredit pajak investasi federal ITC). Bantuan pemerintah juga mencakup bantuan yang diberikan oleh perusahaan mahkota atau pemerintah asing. Humaniora adalah cabang pengetahuan yang menyangkut manusia dan budaya mereka atau metode penyelidikan analitik dan kritis yang berasal dari penghargaan terhadap nilai-nilai kemanusiaan dan kemampuan unik dari semangat manusia untuk mengekspresikan dirinya. Akademisi umumnya mengelompokkan pengetahuan ke dalam empat bidang utama: ilmu fisika, ilmu biologi (ilmu pengetahuan alam), humaniora, dan ilmu sosial, walaupun yang lain hanya mengenal dua kategori: ilmu pengetahuan alam dan ilmu sosial. Sebagai kelompok disiplin ilmu, humaniora berbeda dalam isi dan metode dari ilmu fisika dan biologi dan, agak kurang meyakinkan, dari ilmu sosial. Humaniora mencakup studi tentang semua bahasa dan literatur, seni, sejarah, dan filsafat. Bekerja berkenaan dengan penelitian di bidang humaniora secara khusus dikecualikan dari definisi SR38ED. Hipotesis adalah sebuah gagasan, konsisten dengan fakta-fakta yang diketahui, yang berfungsi sebagai titik awal untuk penyelidikan lebih lanjut untuk membuktikan atau menyangkal gagasan itu. Catatan Berikut adalah penjelasan perubahan pada istilah ini pada tanggal 24 April 2015. Penjelasannya telah disederhanakan untuk meningkatkan pemahaman dan keterbacaan. Di Kanada (untuk pengeluaran SR38ED), Au Canada (pour les dpenses de RS38DE) Bagian 37 (1.3) dari ITA menetapkan bahwa pengeluaran penelitian ilmiah dan pengembangan eksperimental (SR38ED) yang dikeluarkan, dalam perjalanan bisnis yang dilakukan oleh Wajib pajak di Kanada, di zona yang diidentifikasi oleh Lautan Laut sebagai zona ekonomi eksklusif (EEZ) Kanada (atau di wilayah udara di atas atau di bawah tanah atau dasar laut di bawah zona tersebut) akan dianggap telah dikeluarkan oleh wajib pajak di Kanada. Umumnya, Undang-Undang Lautan menetapkan bahwa EEZ Kanada terdiri dari wilayah yang berjarak 200 mil laut dari garis pantai Kanada. Garis pantai mengacu pada garis air rendah di sepanjang pantai Kanada. Tambahan berarti pengeluaran tersebut tidak akan terjadi jika SR38ED tidak terjadi. Kredit pajak investasi (ITC) Crdit dimpt linvestissement (CII) Kredit pajak investasi (ITC) dapat diperoleh sehubungan dengan berbagai investasi atau pengeluaran. Definisi ITC dalam Undang-Undang tersebut menentukan jumlah ITC yang tersedia bagi wajib pajak pada akhir tahun pajak. Ada ketentuan tambahan dalam Undang-Undang yang mengatur jumlah ITC yang tersedia bagi wajib pajak pada akhir tahun pajak tertentu. Kecuali disebutkan lain, referensi ITC dalam program SR38ED adalah referensi ke ITC yang diperoleh dari pengeluaran SR38ED yang berkualitas. Kredit pajak investasi (ITC) yang diterapkan Crdit dimpt linvestissement (CII) appliqu Kredit pajak investasi (ITC) yang diterapkan mengacu pada jumlah ITC yang wajib pajak yang dikenakan terhadap pajak Bagian I yang harus dibayar. Kontrak pengembalian pajak investasi (ITC) Crdit dimpt linvestissement (CII) Laporan rtrospectif Pengembalian pajak pajak investasi (ITC) mengacu pada jumlah ITC yang diterima oleh wajib pajak dalam suatu tahun pajak dan dibawa kembali dan diterapkan terhadap pajak Bagian I yang harus dibayarkan dalam salah satu dari 3 Tahun pajak sebelumnya Kredit pajak investasi (ITC) carryforward Crdit dimpt linvestissement (CII) Laporan prospektif Kredit pajak investasi (ITC) carryport mengacu pada jumlah ITC yang wajib dilakukan oleh wajib pajak, dikembalikan, atau dibawa kembali yang dapat diajukan dan diterapkan terhadap pajak Bagian I Dibayarkan pada tahun pajak berikutnya. Periode carry forward adalah 20 tahun pajak. ITC berakhir jika tidak diterapkan untuk mengurangi pajak Bagian I yang harus dibayar dalam jumlah tahun pajak yang berlaku. Aturan penarikan kembali ITC akan membalikkan semua atau sebagian dari ITC SR38ED yang diperoleh dengan menambahkan suatu jumlah ke pajak penuntut yang harus dibayar pada tahun di mana penjualan atau konversi menjadi komersial. (*) COPYRIGHT © 2009 Ikuti berita terkini di handphone anda http://m.antaranews.com Baca Ketentuan Versi Cetak Beritahu Teman Beri Komentar Ikuti di Twitter! Penggunaan properti SR38ED berlangsung. Untuk informasi lebih lanjut, silakan merujuk pada Pengambilan Kembali Kebijakan Kredit Pajak Investasi SR38ED. Pengembalian pajak pajak investasi (ITC) Crdit dimpt linvestissement (CII) rembours Kredit pajak investasi (ITC) dari penggugat tertentu yang tidak diterapkan terhadap pajak Bagian I yang harus dibayar, atau dibawa kembali ke tahun pajak sebelumnya dan berlaku untuk pajak Bagian I Yang harus dibayar di tahun pajak sebelumnya, dapat dikembalikan. Dalam konteks ini, pengembalian uang tersebut tidak termasuk penggantian pajak Bagian I yang telah dibayarkan dan mengacu pada kredit yang diganti ke penggugat. Individu kunci adalah individu yang terlibat langsung dalam proyek dan sangat penting bagi kemajuan proyek. Ini adalah individu yang akan memiliki pemahaman yang baik tentang aspek ilmiah atau teknologi dari proyek ini. Riset pasar adalah proses pengumpulan dan analisis informasi untuk tujuan memasarkan produk tertentu, terutama produk baru atau yang diusulkan. Riset pasar adalah disiplin utama pemasaran yang fungsi utamanya adalah pengumpulan dan analisis intelijen pada pasar, industri, geografi, kelompok pelanggan, pesaing, atau area produk atau layanan tertentu. Penggunaan utama riset pasar adalah: memposisikan bisnis atau program strategis untuk membantu peluncuran produk atau layanan baru untuk mengevaluasi kekuatan dan kelemahan produk atau layanan untuk membantu menentukan bagaimana memperbaiki produk atau layanan untuk menentukan keinginan, kebutuhan, dan pelanggan. Keinginan dan untuk menganalisa persaingan. Riset pasar meliputi pekerjaan seperti: memeriksa faktor-faktor seperti kebiasaan membeli, penggunaan waktu senggang, kebutuhan atau keinginan konsumen, dan sikap terhadap produk dan produk baru yang ada yang sedang dipasarkan dalam pasar dan verifikasi pasar pasar umum yang mengidentifikasi pasar demonstrasi yang menunjukkan preferensi pasar yang berkembang. Penerimaan pelanggan mengumpulkan dan mengevaluasi data tentang preferensi konsumen terhadap produk dan layanan dan mempelajari persyaratan pasar spesifik, akseptabilitas produk, dan metode untuk mengembangkan dan mengeksploitasi pasar baru. Bekerja sama dengan riset pasar secara khusus dikecualikan dari definisi SRampED. Bahan yang dikonsumsi dalam penuntutan SRampED pada dasarnya berarti bahan tersebut hancur atau dianggap tidak bernilai sebagai hasil dari SRampED. Untuk informasi lebih lanjut, lihat bagian 5.0 dari Bahan untuk Kebijakan SRamped. Interpretasi CRA untuk bahan SRamped adalah semua bahan baku, zat, atau barang lainnya yang membentuk benda pada suatu saat pada proses SRampED. Untuk informasi lebih lanjut, lihat Bahan untuk Kebijakan SRAM. Bahan yang ditransformasikan dalam penuntutan SRampED umumnya berarti, bahan untuk SRamped. Yang telah diubah atau dimasukkan ke dalam materi atau produk lain sebagai hasil dari SRampED dan materialnya masih memiliki nilai baik kepada penggugat atau pihak lain. Untuk informasi lebih lanjut, lihat bagian 6.0 dari Materi untuk Kebijakan SRamped. Analisis matematis adalah pemeriksaan seperangkat pengamatan dengan alat matematis, prinsip, metode, atau teknik. Panjang non-tangan mengacu pada situasi di mana dua pihak terkait saling berhadapan satu pihak memberikan kontrol atas yang lain. Dengan kata lain, para pihak tidak berurusan dengan panjang tangan. Bantuan non-pemerintah adalah jumlah yang diterima sebagai bujukan, pengembalian uang, penggantian biaya, iuran, tunjangan, hibah, subsidi, pinjaman dimaafkan, pengurangan pajak, atau bentuk bantuan lainnya. Ketika SRampED dilakukan di Kanada dilakukan atas nama penggugat, ini biasanya mengacu pada situasi di mana pekerjaan SRamped dikontrakkan ke pihak lain dalam situasi dimana penggugat (pembayar) biasanya mempertahankan kepemilikan pekerjaan SRamped yang dilakukan. Apakah pembayar meminta kontraktor untuk melakukan SRampED atas nama pembayar berdasarkan syarat kontrak merupakan elemen kunci untuk menentukan jumlah pembayaran kontrak. Penentuan ini dibuat berdasarkan syarat kontrak dibaca secara keseluruhan dan dengan meninjau semua fakta seputar situasi tertentu. Istilah waktu operasi tidak didefinisikan dalam ITA namun, umumnya, waktu operasi berarti waktu peralatan biasanya berjalan atau berfungsi selama tahun pajak. Untuk informasi lebih lanjut, lihat bagian 4.2 dari Kebijakan Belanja Modal SRAM. Penelitian operasi adalah pendekatan yang melibatkan perlakuan matematis terhadap suatu proses, masalah, atau operasi untuk menentukan tujuan dan efektivitasnya, dan untuk mendapatkan efisiensi maksimum. Dalam konteks Program SRampED, istilah overhead dan pengeluaran lainnya sering digunakan untuk merujuk pada pengeluaran tertentu dari sifat terkini yang terkait langsung dengan penuntutan SRampED di Kanada dan itu bersifat inkremental. Atau pengeluaran tertentu yang secara langsung terkait dengan penyediaan tempat, fasilitas, atau peralatan untuk penuntutan SRampED di Kanada. Pabrik percontohan adalah fasilitas produksi yang dikembangkan untuk tujuan utama melaksanakan SR38ED selama masa manfaatnya. Ini hanya digunakan untuk konten teknis atau eksperimental dan bukan untuk tujuan operasi komersial. Pabrik percontohan adalah pabrik skala non-komersial dimana langkah-langkah pemrosesan diselidiki secara sistematis dalam kondisi yang mensimulasikan unit produksi penuh. Biasanya digunakan untuk mendapatkan teknik dan data lain yang diperlukan untuk mengevaluasi hipotesis. Membuat spesifikasi teknis produk jadi, menulis formula produk atau proses, atau merancang peralatan dan struktur khusus yang diperlukan oleh proses fabrikasi baru atau yang lebih baik. Lebih khusus lagi, saat melakukan SR38ED. Pabrik percontohan dapat digunakan untuk mempelajari perilaku bahan mentah tertentu, mengembangkan proses manufaktur yang ekonomis, memodifikasi peralatan untuk aplikasi baru, menguji peralatan yang belum terbukti, menguji kondisi baru, menghasilkan sampel untuk penelitian, atau menentukan dampak lingkungan. Istilah kolam mengacu pada mekanisme pajak dimana jumlah (kolam) dihitung dengan mengidentifikasi penambahan dan pengurangan pada saldo. Kolam pengurasan biaya yang dapat dikurangkan Compte de dpenses de RS38DE dductibles Adalah mungkin untuk mengumpulkan pengeluaran dari properti saat ini (dan pengeluaran modal yang dikeluarkan sebelum 1 Januari 2014) mengenai SR38ED yang dilakukan di Kanada, dan menguranginya saat menghitung pendapatan Dari bisnis yang Anda lakukan di tahun pajak Anda melakukan pengeluaran atau di tahun pajak berikutnya. Keseimbangan negatif biasanya dibawa ke pendapatan, dan keseimbangan positif (atau bagiannya) biasanya dapat dikurangkan dari penghasilan. Untuk informasi lebih lanjut, silakan merujuk pada Kebijakan Pengeluaran SR38ED Pool to Deductible. Properti yang dapat direpresentasikan (PDP) Bien amortissables memiliki hak penggabungan (BAVR) Properti terdepresiasi dari penggugat yang ditentukan untuk keperluan definisi peralatan penggunaan bersama pertama adalah: bangunan penggugat yang merupakan kepentingan sewa dari penggugat dalam Sebuah bangunan milik atau bagian dari milik penggugat jika, pada saat bagian tersebut diakuisisi oleh penggugat, penggugat atau orang yang terkait dengan penggugat bermaksud bahwa bagian tersebut akan digunakan dalam penuntutan SR38ED selama perakitan, Konstruksi, atau commissioning fasilitas, pabrik atau lini untuk pembuatan komersial, pemrosesan komersial atau keperluan komersial lainnya (selain SR38ED), dan dimaksudkan: 13 bahwa hal itu akan digunakan selama masa operasinya dalam masa manfaat yang diharapkan terutama untuk tujuan selain SR38ED atau nilainya akan dikonsumsi terutama pada aktivitas selain SR38ED. Pengeluaran yang ditentukan dalam arti Peraturan tidak memenuhi syarat pengeluaran SR38ED dan oleh karena itu, tidak memperoleh kredit pajak investasi (ITC). Informasi yang diresepkan adalah informasi yang akan diberikan dalam bentuk atau cara mengajukan formulir yang disahkan oleh Menteri Pendapatan Nasional. Untuk informasi lebih lanjut, lihat bagian 4.0 dari Persyaratan Persyaratan Pengarsipan SR38ED. Prescribed proxy amount (PPA ) Montant de remplacement vis par rglement (MRVR ) The prescribed proxy amount is a notional amount on which SR38ED ITC can be earned. It is calculated as a percentage of a salary base. The PPA is only applicable when the claimant elects to use the proxy method . The PPA is used in lieu of actual SR38ED overhead and other expenditures when calculating qualified SR38ED expenditures to earn SR38ED ITC. The PPA is not included in the pool of deductible SR38ED expenditures . For SR38ED purposes, the term primarily means more than 50 but less than 90. Generally, production refers to the output from the process as well as the act of operating the process. Production output refers to the output from the process (in other words, the product). In a commercial environment, companies run processes and equipment for certain periods of time in order to achieve specific objectives. This is generally referred to as a production run. For example, a production run could involve the period of time during which a particular grade of material is produced for sale. A production run could also be a period of time during which changes to the process are validated. Prospecting, exploring or drilling for, or producing, minerals, petroleum or natural gas is field work carried out as part of business operations in the oil 38 gas and mining industries. A prototype is an original model on which something new is patterned and of which all things of the same type are representations or copies. It is a basic experimental model that possesses the essential characteristics of the intended product. A prototype is normally understood to be a trial model or preliminary version. It is developed to test the feasibility of a concept or hypothesis within a systematic investigation or search and generally has no lasting value. The proxy method is an alternative method to the traditional method in computing SR38ED expenditures. Specifically, the proxy method involves calculating a notional amount for SR38ED overhead and other expenditures called the prescribed proxy amount (PPA ) . Psychological research is research into the functions of the mind and the behaviour of humans or animals in relation to their environment. The definition of SR38ED specifically excludes work with respect to research in the social sciences or the humanities. Psychology is a social science however, paragraph (d) of the definition of SR38ED lists psychological research work as eligible work when it is undertaken directly in support of an SR38ED project in a field of science or technology other than the social sciences or humanities. Only the work with respect to psychological research that is commensurate with the needs and directly in support of an SR38ED project can be claimed. For example, in many projects involving interaction between human and machine, the interaction between a human operator and the device that he or she is controlling poses a complex technological problem. Major contributing factors are the physiological, neurological, and other limitations of the human operator, considered as an element within a servo system. The effect of these limitations implies that changes to the purely physical elements comprised in the system may be necessary, and that these changes can be best undertaken by simulation or actual (or real) testing with the human operator in the servo loop. Adjustments or modifications to the system are made until a point is reached where the human operator can carry out a prescribed task without excessive physical or neurological effort. Certain aspects of psychological research may also be involved in this kind of development. Work with respect to this type of psychological research that is directly in support and commensurate with the needs of basic research. applied research or experimental development is considered eligible. A public authority is generally an entity that: has a duty to the public is subject to a significant degree of government control and uses its profits for the benefit of the public. Qualified individuals are personnel who have qualifications and or experience in science. technology or engineering. The qualifications and experience must be relevant to the science or technology involved in the projects claimed. The term qualified SR38ED expenditure is a term used on Form T661, Scientific Research and Experimental Development (SR38ED ) Expenditures Claim. The term represents all the amounts that qualify for calculating the investment tax credit in a tax year, except for repayments of assistance and contract payments made in that year. Qualifying corporation means: a corporation that is a Canadian-controlled private corporation (CCPC ) in a particular tax year, with a taxable income in the previous tax year that is not more than the corporations qualifying income limit for the particular tax year, or a corporation that is a CCPC in a particular tax year and is associated with one or more corporations and the total of the taxable incomes of the corporation and the associated corporations for their last tax year ending in the preceding calendar year that is not more than the corporations qualifying income limit for the particular tax year. The taxable income in the previous tax year or in the last tax year ending in the preceding calendar year is calculated before taking into consideration the specified future tax consequences for that previous year. Where a CCPC s qualifying income limit is reduced to zero because the CCPC s taxable capital is 50 million or greater in the immediately preceding year, the CCPC is not a qualifying corporation and would not be entitled to any refundable ITC . For the 2010 and later tax years, the qualifying income limit of a corporation for a particular tax year is the amount determined in the ITA by the formula: 500,000 x (40,000,000 A) 40,000,000 In this formula A is: nil if the taxable capital amount is less than or equal to 10 million or is the lesser of 40 million and the amount by which the taxable capital amount exceeds 10 million, in any other case. The taxable capital amount is the total of the corporations taxable capital employed in Canada for its immediately preceding tax year and the taxable capital employed in Canada of all associated corporations (if applicable) for the last tax year ending in the preceding calendar year that ended before the end of the particular tax year of the corporation. Taxable capital employed in Canada by the corporation has the meaning provided in the ITA. For more information on taxable capital, please refer to Interpretation Bulletin IT 532, Part I.3 Tax on Large Corporations . Quality control is the techniques and work that sustain the quality of a product or service to satisfy given requirements. Quality control consists of data collection. data analysis, and implementation, and applies to all phases of the product life cycle: manufacturing, delivery and installation, and operation and maintenance. Quality control is usually concerned with the functional merits of a material, device, product (for example, conformity to design specifications, including defining testing procedures and minimum quality standards), or process (for example, determining what changes must be made to achieve or maintain the required level of quality). Work with respect to quality control is specifically excluded from the definition of SR38ED . Related benefits include the employer8217s share of payments to the Canada Pension Plan (CPP ) or the Quebec Pension Plan (QPP ), Employment Insurance (EI ), the Worker8217s Compensation Board (WCB ), or the Commission de la sant233 et de la s233curit233 du travail du Qu233bec (CSST ), an approved employee pension plan, or employee medical, dental, or optical insurance plans, and premiums to a superannuation plan. For more information, please refer to section 5.1 of the SRampED Salary or Wages Policy . The words related to the business should be interpreted broadly. For SRampED to be related to a business carried on by a claimant, it is necessary to have some interconnection or link between the SRampED work and the general area of the claimants business. For greater certainty, SRampED related to a business includes any SRampED that may lead to, or facilitate, an extension of that business. The prosecution of SRampED. in and of itself is only considered a business of the claimant to which SRampED relates if the claimant derives all or substantially all (ASA ) of its revenue from the prosecution of SRampED . Where a claimant is a corporation, and the SRampED performed by the claimant relates to a business actively carried on by a related (non-arm8217s length ) corporation at the time when the SRampED was performed, the related to the business requirement is satisfied for the claimant. Remuneration based on profit means any remuneration to an employee that is conditional on the profit of the business or that is a portion of the profit of the business. A retiring allowance is an amount paid on or after the retirement of an employee in recognition of long service or in respect of the loss of an office or employment. A retiring allowance is not considered to be salary or wages by definition. As a result, a retiring allowance cannot be allowed as salary or wages under either the traditional method or the proxy method. A claimant may be able to treat a retiring allowance as overhead and other expenditures under the traditional method if it is directly related to the prosecution of SRampED and is incremental . The salary base is an amount used to calculate the prescribed proxy amount (PPA ). The PPA for a tax year is a percentage of the salary base, subject to the overall PPA cap. The salary base is composed of the salaries or wages (incurred and paid in the tax year or paid within 180 days of the tax year-end) of employees who are directly engaged in SR38ED and that are included in the pool of deductible SR38ED expenditures. However, the salary base cannot include taxable benefits. remuneration based on profits. or bonuses, or prior years unpaid salary or wages paid in the tax year. In addition, the amount of salary or wages that can be taken into account is further restricted for a specified employee . The term salary or wages is defined in the ITA and means income from an office or employment. Salary or wages generally includes any expenditure made in respect of a taxable benefit as well as vacation pay, statutory holiday pay, sick leave pay, pay in lieu of termination notice, bonuses, tips and gratuities, honorariums, directors fees, management fees and commissions. Salary or wages do not include amounts in respect of the employers shares of the related benefits, amounts for extended vacation or sick leave, stock options benefits and retiring allowance. These amounts must be incurred and paid in the tax year or paid within 180 days of the tax year-end. Sales promotion is work that supplements advertising and personal selling coordinating them, and making them effective. Sales promotion work generally includes stimulating sales through options such as: special offers demonstrations contests samples discounts exhibitions or trade shows games giveaways public relations and point-of-sale displays and merchandising. Work with respect to sales promotion is specifically excluded from the definition of SR38ED . Science is a branch of study in which phenomena are observed and classified and, usually, in which quantitative and qualitative relations are formulated and verified. Scientific or technological advancement is the generation of information or the discovery of knowledge that advances the understanding of scientific relations or technology. This definition encompasses the definition of scientific advancement, advancement of scientific knowledge and technological advancement. The only difference is that scientific advancement and advancement of scientific knowledge relate to science whereas technological advancement relates to technology . For more information, please refer to section 2.1.4 of the Eligibility of Work for SR38ED Investment Tax Credits Policy . Scientific or technological knowledge base refers to the existing level of technology and scientific knowledge, and consists of the knowledge of the resources within the company and sources available publicly. The resources within the company include: technical knowledge, education, training, and experience of its personnel and its technical capabilities typified by its current products, techniques, practices, and methodologies (for example, trade secrets and intellectual property). Publicly available sources generally include scientific papers, journals, textbooks, and internet-based information sources as well as expertise accessible to the company (for example, through recruiting employees or hiring consultants or contractors). The company is expected to have information that is common knowledge at the time the work is performed. Common knowledge is knowledge available to professionals familiar with the specific areas of science or technology in question. It is recognized that, although the knowledge available publicly is the same for all companies, the scientific or technological knowledge base may vary from company to company because the internal resources can vary from company to company. Note The following are the explanation of changes to this term as of April 24, 2015. The term technology base or level has been changed to scientific or technological knowledge base. The change is to clarify that the concept applies equally to basic research, applied research, and experimental development. publications has been removed from the list of sources generally included in as publicly available. This was considered redundant. consultants was added to the list of examples of expertise accessible to the company. The last paragraph was modified for readability. Scientific or technological uncertainty means whether a given result or objective can be achieved or how to achieve it, is not known or determined on the basis of generally available scientific or technological knowledge or experience. This definition encompasses the definition of scientific uncertainty, technological uncertainty and technological obstacle. The only difference is that scientific uncertainty relates to science whereas technological uncertainty and technological obstacle relate to technology . For more information, please refer to section 2.1.1 of the Eligibility of Work for SR38ED Investment Tax Credits Policy . Scientific research and experimental development (SR38ED ) Recherche scientifique et dveloppement exprimental (RS38DE ) SR38ED is160defined for income tax purposes in subsection 248(1) of the ITA as follows: scientific research and experimental development means systematic investigation or search that is carried out in a field of science or technology by means of experiment or analysis and that is (a) basic research, namely, work undertaken for the advancement of scientific knowledge without a specific practical application in view, (b) applied research, namely, work undertaken for the advancement of scientific knowledge with a specific practical application in view, or (c) experimental development, namely, work undertaken for the purpose of achieving technological advancement for the purpose of creating new, or improving existing, materials, devices, products or processes, including incremental improvements thereto, and, in applying this definition in respect of a taxpayer, includes (d) work undertaken by or on behalf of the taxpayer with respect to engineering, design, operations research, mathematical analysis, computer programming, data collection, testing or psychological research, where the work is commensurate with the needs, and directly in support, of work described in paragraph (a), (b), or (c) that is undertaken in Canada by or on behalf of the taxpayer, but does not include work with respect to (e) market research or sales promotion, (f) quality control or routine testing of materials, devices, products or processes, (g) research in the social sciences or the humanities, (h) prospecting, exploring or drilling for, or producing, minerals, petroleum or natural gas, (i) the commercial production of a new or improved material, device or product or the commercial use of a new or improved process, (j) style changes, or (k) routine data collection To qualify as second term shared-use-equipment, a property must be: property that was first term shared-use-equipm ent equipment that is used by the claimant during its operating time in the period starting at the time the property was acquired and was available for use and ends at the end of the first tax year that was at least 24 months after the time the equipment was acquired and available for use (this is the second period ) and used by the claimant during its operating time in the second period primarily for the prosecution of SR38ED in Canada. Shared-use-equipment (SUE ) Matriel vocations multiples (MVM ) Investment tax credits (ITC )160are no longer available in respect to SUE for tax years ending after February 1, 2017. Expenditures of a capital nature for capital property acquired or available for use after 2013, no longer qualify for SR38ED tax incentives. However, because of the interaction of the definition first term SUE and second term SUE. ITCs on SUE may still be claimed until 2017. A SR38ED ITC can be earned on a portion of the cost of equipment used primarily for the prosecution of SR38ED. Equipment that qualified as first term shared-use-equipment or second term shared-use equipment can earn an SR38ED ITC . Social sciences are disciplines characterized by their concern with human beings, their culture, and their economic, political, and social relationships with the environment. Academicians generally categorize knowledge into four main areas: physical sciences, biological sciences (or natural sciences), humanities, and social sciences, although others recognize only two categories: natural sciences and social sciences. Generally, the social sciences include anthropology, economics, political science, psychology, sociology,160and sometimes160education, law, philosophy, religion, and history. Management is also considered a social science. Work with respect to research in social sciences is specifically excluded from the definition of SR38ED. However, under certain circumstances, work with respect to psychological research may be eligible. Note The following are the explanation of changes to this term as of April 24, 2015. criminology, geography, and psychiatry were removed from the definition. and sometimes was added to indicate that education, law, philosophy, religion, and history are not always considered social sciences. A specified employee is an employee who does not deal at arms length with the employer or who is a specified shareholder of the employer. A specified shareholder is a person who owns, directly or indirectly, at any time during the year, 10 or more of the issued shares of any class of the capital stock of the employer or of any corporation related to the employer. A specified employee could also be someone related to a specified shareholder e.g. a sister, a brother, a spouse, etc. For more information please refer to the Contract Expenditures for SR38ED Performed on Behalf of a Claimant Policy . SR38ED capital expenditure Dpense en capital de RS38DE SR38ED capital expenditures made after 2013, no longer qualify for SR38ED tax incentives. This includes capital expenditures made before 2014 for property that became available for use after 2013. A SR38ED capital expenditure is an expenditure made to acquire new or used depreciable property intended to be: used all or substantially all (ASA ) of the operating time in its expected useful life in the performance of SR38ED in Canada or consumed ASA of its value in the performance of SR38ED in Canada. SR38ED current expenditure Dpense courante de RS38DE A SR38ED current expenditure is an expenditure of a current nature made by a claimant on or in respect of SR38ED that is described in the following policies: SR38ED reporting deadline Date limite de production pour la RS38DE A claimants reporting deadline for an SR38ED expenditure is the last day for which a prescribed form containing prescribed information in respect of the expenditure is required to be filed for the year. The reporting deadline to file the prescribed Form T661, Scientific Research and Experimental Development (SR38ED ) Expenditures Claim. for an SR38ED expenditure is 12 months after the claimants filing-due date of the return for the year in which the expenditure was incurred. The reporting deadline to include an ITC amount earned in respect of an SR38ED expenditure on the prescribed Schedule T2SCH31, Investment Tax Credit Corporations or Form T2038(IND) , Investment Tax Credit (Individuals). is also 12 months after the claimants filing-due date of an income tax return for the year in which the expenditure was incurred. For corporations the SR38ED reporting deadline is generally 18 months after the tax year end. For more information, please refer to section 6.0 of the SR38ED Filing Requirements Policy . A style change is a change in the physical appearance or arrangement of an article without altering its utility, efficiency, function, or operating characteristics. Work with respect to style changes is specifically excluded from the definition of SR38ED . The work identified in paragraph (d) of the definition of SR38ED is usually referred to as support work. Work with respect to the eight categories listed in paragraph (d) does not constitute SR38ED on its own. However, if it is commensurate with the needs and directly in support of basic research. applied research or experimental development work undertaken in Canada, it falls within the meaning of SR38ED . System uncertainty is a form of technological uncertainty that can arise from or during the integration of technologies, the components of which are generally well known. This is due to unpredictable interactions between the individual components or sub-systems. For more information, please refer to section 2.1.1 of the Eligibility of Work for SR38ED Investment Tax Credits Policy . The systematic investigation or search called for in the definition of SR38ED is an approach that includes defining a problem, advancing a hypothesis towards resolving that problem, planning and testing the hypothesis by experiment or analysis. and developing logical conclusions based on the results. For more information, please refer to section 2.1.3 of the Eligibility of Work for SR38ED Investment Tax Credits Policy . Note The following160is the explanation of changes to this term as of April 24, 2015. scientific method has been removed from the explanation as it is no longer used in policy. Taxable benefits are benefits or allowances an employer provides to its employees that are taxable under the ITA. For example: automobile benefits housing, board, and meals gifts and awards interest-free or low-interest loans group term life insurance policies or tuition fees. For more information, please refer to section 3.0 of the SR38ED Salary or Wages Policy . A taxable supplier means: a person resident in Canada a Canadian partnership or a non-resident person or non-Canadian partnership that carries on a business through a permanent establishment in Canada. Technology is the practical application of scientific knowledge and principles. While technology can be represented in physical form (patents, procedures, design documents, manuals, etc.), it is not a physical entity. It is the knowledge of how scientifically determined facts and principles are embodied in the material, device, product, or process. Testing is the application of procedures designed to observe, measure, or verify attributes, properties, or performance. The term routine testing refers to testing performed during the course of normal business operations, for example, testing carried out primarily to determine user acceptance, suitability, marketability, or competitive assessment. Work with respect to routine testing is specifically excluded from the definition of SR38ED. Only the testing work that is commensurate with the needs and directly in support of basic research. applied research or experimental development is eligible. A third party payment is generally a payment made by a claimant to an entity to be used for SR38ED carried on in Canada, that is related to a business of the claimant and the claimant must be entitled to exploit the results of the SR38ED . For more information, please refer to the Third-Party Payments Policy . The traditional method involves specifically identifying and claiming all overhead and other expenditures, directly attributable to the SR38ED carried on in Canada, that the claimant incurred during the year. Virtually valueless means a value that is 10 or less of the cost. Year8217s maximum pensionable earnings (YMPE ) Maximum des gains annuels ouvrant droit 224 pension (MGAP ) The years maximum pensionable earnings (YMPE ) is an amount determined under section 18 of the Canada Pension Plan . It is used in the calculation of the maximum amount of salary or wages for a specified employee that can be included in the pool of deductible SRampED expenditures (5 times the YMPE ) and in the salary base for the calculation of the prescribed proxy amount (PPA ) (2.5 times the YMPE ). To obtain the YMPE for each year, use the Rates for Money Purchase limits, RRSP limits, YMPE. DPSP limits and Defined Benefits limits . Date modified: 2015-07-15 Secondary menu Site InformationDisclaimer: Unfortunately, due to the large volume of questions we receive we cannot guarantee a reply. Use of this free service does not guarantee a reply. Claiming GST on an FCC final loan payment Do I have to claim GST on the final payment amount Or would that have been included in the total What are your legal options when a partner steals from the business Say you have a business and one partner has stolen a couple hundred thousand and that same partners dad is the book keeper and basically drove the company to bankruptcy what can be done Starting a business in Nova Scotia Is a business number needed, do I have to register for the HST and what home office expenses can I deduct Calculating Statutory Pay for Long-Haul Drivers Long haul truck drivers are paid by the mile and paid by pickups, drops, wait times, etc. How do you calculate statutory pay Do I need a GST Number I am an owner operator driving a truck for Fed Ex on contract. Do I need a GST number Can you buy into a business using pretax dollars Can an employee buy into a business using pretax dollars that are used as a raise Or would these funds be taxed first, then the remainder used to buy stock in the company Repaying an HST refund: Is there a tax loophole When you are reimbursed for HST from an invoice that is then forgiven at a later date, are you required to pay back the HST Permanent Residency and Selling Your Business A person selling their business no longer has a Canadian home address. Are they still Canadian residents How does that affect taxes on the sale Input tax credits: claiming HST paid on gas and equipment purchases A new HST claimant ask whether his business can claim the HST paid on gas and equipment purchases for his first quarterly filing. How far back can you invoice a client My employer has not invoiced a number of his clients for material and work completed many years ago. We would like to invoice them but we would like to know if we are still allowed to do so. Is it legal for a Canadian company to charge Canadian customers in US dollars Since Canadian currency is legal tender are Canadian companies allowed to charge Canadian customers in USD What taxes do I need to report as an independent contractor in Canada If you are an independent contractor earning commissions in Canada, here is what you need to know about when to charge HSTGST and income taxes. Do I have to pay fees to the province after my company has been dissolved Also the Alberta Articles of Dissolution also asks who will keep these records for six years from the date of dissolution. Who would that be and why does someone other than us have to keep these records Paying a broker HST Do I pay HST when the broker works for the company and I have already paid HST on my customers invoice Is there a do-it-yourself payroll calculator that can help avoid the expense of hiring someone to manage payroll Can HST be claimed back from the government For an education franchisor who does not charge HST to students, but pay the same on royalties When using a supplier from another province, do we pay GST, HST or PST We are located in Manitoba and had a guest speaker come in from Ontario. I know we pay gst on the speaker fees, but do we pay Ontario pst too How to collect a debt in Alberta when the client is not sending in the payment they owe What taxes are charged on sewing lessons I would like to begin a business to teaching sewing lessons. What taxes would I charge on a tuition fee of 20.00 per hour. How do I know that the name of the business I choose has not been already registered by someone else Commissions made by an artists booth Im in Ontario, and am an artist with way less than the 30,000 turnover necessary to have to pay HST. My question is when I attend an art show as an exhibitor, I know I have to pay HST on my booth rental, but what is the situation regarding the commissio Expensing shareholder drawings in Canada Under which account do I expense shareholders drawings in the companys records and show it as earnings on the shareholders T4A BC: Regulations governing aromatherapy bends Where can I find the information I need regarding the regulationswhat I need to do in order to make and sell aromatherapy blends to the public I am in British Columbia. Deducting health tax benefits In Canada do you deduct health benefits before or after taxes Taxes on charitable donations When we donate a sum to a charity do I charge the HST on the full amount of the invoice than subtract the donated amount Reducing an employees salary Can an employer reduce an employees contracted salary for reasons unrelated to conduct When the HST remitted doesnt match up If the HST charged is different than rate company remits, what recourse is there Can I set up a business with a partner while running a sole proprietor business Taxes when buying a family franchise business If buying a running franchise business do you pay tax on top of the asking price Wages or dividends: what is best As owner of small business am I better to pay a wage or take dividends Adding a director to an incorporation How can I add my wife as a director for a new incorporated business Adding capital equipment to past tax returns How do you submit missed business equipment on tax return fo r a previous year EI premiums: are rebates available Does an employee get EI premiums back once they leave a company HST when dealing with US clients Can a supplier charge HST on a currency adjustment Or should the HST be charged on only the Canadian amount When to charge HST Is HST charged and claimed if business makes under 30,000 Vacation and maternity leave Does one still accumulate vacation days while on maternity leave Visit the Ask the Expert Archives to view answers to hundreds of additional business questions. Ask your own question QA Submit your question - there is no charge associated with this feature of our website. We will do our best to match you with an appropriate expert. Since many aspects of business are regionally specific, it would help if you include information about the cityprovince you are located in. Ask your own question QA Submit your question - there is no charge associated with this feature of our website. We will do our best to match you with an appropriate expert. Since many aspects of business are regionally specific, it would help if you include information about the cityprovince you are located in. Power-Up your business know-how sales amp reachThailand (), officially the Kingdom of Thailand () is a country in Southeast Asia with coasts on the Andaman Sea and the Gulf of Thailand. It borders Myanmar (Burma) to the northwest, Laos to the northeast, Cambodia to the southeast and Malaysia to the south. With great food, a tropical climate, fascinating culture, majestic mountains and great beaches, Thailand is a magnet for travellers around the world. Cities Edit Bangkok Thailands bustling, frenetic capital, known among the Thai as Krung Thep Ayutthaya a historical city, UNESCO World Heritage Site and old capital of Siam Chiang Mai de facto capital of Northern Thailand and the heart of Lanna culture Chiang Rai gateway to the Golden Triangle, ethnic minorities and mountain trekking Chumphon gateway to the Chumphon Archipelago. Pathios unspoilt beaches amp Ko Tao Island Kanchanaburi home of the bridge over the River Kwai and numerous World War II museums Nakhon Ratchasima largest city of the Isaan region Pattaya one of the main tourist destinations, known for its nightlife Sukhothai Thailands first capital, with amazing ruins still Surat Thani home of the Srivijaya Empire, gateway to Ko Samui Other destinations Edit Ko Chang once a quiet island, now undergoing major tourism development Ko Lipe small island in the middle of Tarutao National Park, amazingly unspoiled with great reefs and beaches Ko Pha Ngan site of the famous Full Moon Party with miles of quiet coastline Ko Samet the nearest island beach escape from Bangkok Ko Samui comfortable, nature, and entertainment hippie hangout gone upmarket Ko Tao known for its diving and nature, easily reached from Chumphon by high speed catamaran Khao Lak gateway to the Similan Islands, hard hit by the 2004 tsunami, but vibrant once more Khao Sok National Park one of the most beautiful wildlife reserves in Thailand Khao Yai National Park take a night time 4x4 safari spotting deer or visit the spectacular waterfalls Krabi Province beach and watersports hub in the south, includes Ao Nang, Rai Leh, Ko Phi Phi and Ko Lanta Phuket the original Thai paradise island, now very developed, but still with some beautiful beaches Khon Kaen in the heart of Esaan (Isan) known for their silk and dinosaur sites. Mae Sot a thriving multi-cultural border town, with lots of national parks around to explore Mae Sariang small town life at the Thai Burmese border with trecking and Salween National Park Regions Edit Thailand can be conveniently divided into five geographic and cultural regions: Thailand is the country in Southeast Asia most visited by tourists, and for good reason. You can find almost anything here: thick jungle as green as can be, crystal blue waters that feel more like a warm bath than a swim in the ocean, and food that can curl your nose hairs while dancing across your taste buds. Exotic, yet safe cheap, yet equipped with every modern amenity you need, there is something for every interest and every price bracket, from beach front backpacker bungalows to some of the best luxury hotels in the world. And despite the heavy flow of tourism, Thailand retains its quintessential Thai-ness, with a culture and history all its own and a carefree people famed for their smiles and their fun-seeking sanuk lifestyle. Many travellers come to Thailand and extend their stay well beyond their original plans and others never find a reason to leave. Whatever your cup of tea, they know how to make it in Thailand. This is not to say that Thailand doesnt have its downsides, including the considerable growing pains of an economy where an agricultural labourer is lucky to earn 300 baht per day while the nouveaux riches cruise past in their BMWs. Bangkok. the capital, is notorious for its traffic jams and rampant development has wrecked much of once-beautiful Pattaya and Phuket. In heavily touristed areas, some lowlifes have made scamming tourists into an art form. Immigration queues are often long, giving travellers bad first and last impressions. And (in the extremely rare cases) when tourists are attacked or murdered, there is often little police follow-up. The Tourism Authority of Thailand (TAT) ( (TAT) ), Tourism Authority of Thailand 1600 New Phetchaburi Road, Makkasan, Ratchathewi, Bangkok 10400, THAILAND ( Suvarnabhumi Airport ), 66 02 250 5500 (120 automatic lines). 1. Suvarnabhumi Airport Arrival Floor, Domestic Tel: (66)2134 0040 Open 24 hours Arrival Floor, International Tel: (66)2134 0041 Open 24 hours for all TAT Local Offices see their web page 160edit History Edit The earliest identifiably Thai kingdom was founded in Sukhothai in 1238, reaching its zenith under King Ramkhamhaeng in the 14th century before falling under the control of the kingdom of Ayutthaya. which ruled most of present-day Thailand and much of todays Laos and Cambodia as well, eventually also absorbing the northern kingdom of Lanna . Ayutthaya was sacked in 1767 by the Burmese, but King Taksin regrouped and founded a new capital at Thonburi. His successor, General Chakri, moved across the river to Bangkok and became King Rama I, the founding father of the Chakri dynasty that rules (constitutionally) to this day. Known as Siam until 1939, Thailand is the only Southeast Asian country never to have been colonised by a foreign power, and is fiercely proud of that fact. A bloodless revolution in 1932 led to a constitutional monarchy. During World War II, while Japan conquered the rest of Southeast Asia, only Thailand was not conquered by the Japanese due to smart political moves. In alliance with Japan during World War II, Thailand became a US ally following the conflict. After a string of military dictatorships and quickly toppled civilian Prime Ministers, Thailand finally stabilized into a fair approximation of a democracy and the economy boomed through tourism and industry. Above it all presided King Bhumibol Adulyadej ( Rama IX ), the worlds longest-reigning monarch and a deeply loved and respected figure of near-mythic proportions. In September 2006, a swift and bloodless military coup overthrew populist tycoon Thaksin Shinawatra s democratically elected but widely criticized government, exposing a fault line between the urban elite that has ruled Thailand and the rural masses that supported Thaksin. Thaksin went into exile and a series of unstable governments followed, with the successors of Thaksins Thai Rak Thai party and the royalist-conservative Peoples Alliance for Democracy duelling both behind the scenes and, occasionally, out in the streets, culminating in Bangkoks airports being seized and shut down for a week in November 2008. The political scene remains in flux and the direction of the country once the ailing King passes away is a major question mark because of the perceived inadequacy of the current heir. Politics Edit Thailand is in theory still a constitutional monarchy, with the king as a very highly respected and revered Head of State, but there have been repeated military coups and as of 2016, the country is run by a military junta which allows no organised political opposition. A draft new constitution would greatly limit the power of elected governments. In practice, the kings role is largely ceremonial, with the Prime Minister holding the most authority in government. However, the king and the royal family are still protected by strict lse majest laws, which stipulate long jail terms for anybody convicted of insulting the king or any other members of the royal family. This can include jokes or even very indirect references. Climate Edit Thailand is largely tropical . so its hot and humid all year around with temperatures in the 28-35C range (82-95F), a degree of relief provided only in the mountains in the far north of Thailand. The careful observer will, however, note three seasons: Cool . From November to the end of February, it doesnt rain much and temperatures are at their lowest, although you will barely notice the difference in the south and will only need to pack a sweater if hiking in the northern mountains, where temperatures can fall as low as 5C. This is the most popular time to visit and, especially around Christmas and New Years or at Chinese New Year a few weeks later, finding flights and accommodation can be expensive and difficult. Hot . From March to June, Thailand swelters in temperatures as high as 40C (104F). Pleasant enough when sitting on the beach with a drink in hand, but not the best time of year to go temple-tramping in Bangkok. Rainy . From July to October, although it only really gets under way in September, tropical monsoons hit most of the country. This doesnt mean it rains non-stop, but when it does it pours and flooding is not uncommon. There are local deviations to these general patterns. In particular, the south-east coast of Thailand (including Ko Samui ) has the rains reversed, with the peak season being May-October and the rainy off season in November-February. People Edit Thailands people are largely indigenous, although there are significant minorities of ethnic Chinese and assimilated Thai-Chinese throughout the country, Muslims in the south near the Malaysian border and hill tribes such as the Karen and the Hmong in the north of the country. The overwhelmingly dominant religion (95) is Theravada Buddhism . although there are adherents to Confucianism, Islam, Christianity and animist faiths. Culture Edit Mainland Thai culture is heavily influenced by Buddhism . However, unlike the Buddhist countries of East Asia. Thailands Buddhists follow the Theravada school, which is arguably closer to its Indian roots and places a heavier emphasis on monasticism. Thai temples known as wat s, resplendent with gold and easily identifiable with their ornate, multicoloured, pointy roofs are ubiquitous and becoming an orange-robed monk for a short period, typically the three-month rainy season, is a common rite of passage for young Thai boys and men. One pre-Buddhist tradition that still survives is the spirit house ( saan phraphuum ), usually found at the corner of any house or business, which houses spirits so they dont enter the house and cause trouble. The grander the building, the larger the spirit house, and buildings placed in particularly unlucky spots may have very large ones. Perhaps the most famous spirit house in Thailand is the Erawan Shrine in Bangkok. which protects the Erawan Hotel (now the Grand Hyatt Erawan) - built in 1956 on a former execution ground - and is now one of the busiest and most popular shrines in the city. Some traditional arts popular in Thailand include traditional Thai dancing and music, based on religious rituals and court entertainment. Famously brutal Thai boxing ( muay Thai ), derived from the military training of Thai warriors, is undoubtedly the countrys best known indigenous sport. In addition to the mainland Thai culture, there are many other cultures in Thailand including those of the hill tribes in the northern mountainous regions of Thailand (e.g. Hmong, Karen, Lisu, Lahu, Akha), the southern Muslims, and indigenous island peoples of the Andaman Sea. Calendar Edit In addition to the Gregorian calendar, Thailand also uses the Thai solar calendar . which is 543 years ahead. Thus, Thai year 2558 corresponds to the Western year 2015. Thai dates in English are often written as B.E. . short for Buddhist Era. Some Thai holidays are still calculated with the older Thai lunar calendar, so their dates change every year. Holidays Edit Wat Phra Si Sanphet, Ayutthaya Thailand has a lot of holidays, mostly related to Buddhism and the monarchy. Nobody celebrates all of them, except for banks, which seem to be closed a lot. Wisakha Bucha () - falls on a full moon in the sixth lunar month, which is usually in May or sometimes June. It commemorates the birth, enlightenment, and death of the Lord Buddha that all happened on the same day in Buddha period. Wisakha Bucha Day is recognized as the most important day in Buddhism and also recognized as World Heritage Day by UNESCO. On this day, Thai Buddhists visit a temple to make merit in the morning and listen to sermons (Dhamma) by monks. After sunset, candle-lit processions (Wian-Tian) take place at most temples across the country. Buddhists carry lighted candles, three incense sticks and flowers, usually lotus flowers and walk around the central chapel three times in clockwise direction among smoke from the candles and incense sticks. Makha Bucha () - falls on the full moon in of the fourth Lunar month, which usually falls in February or March, and commemorates the spontaneous gathering of 1,250 people before the Buddha, which led to their ordination and subsequent enlightenment. At temples in Bangkok and throughout Thailand, Buddhists carry candles and walk around the main shrine three times in a clockwise direction. Asanha Bucha () - falls on a full moon in the eighth lunar month, usually in July. It commemorates the first sermon of the Lord Buddha and the first monk of Buddhism. Many Thai Buddhists make merit, give food to monks, donate offering to temples and listen to sermons given by monks. Ceremonies are held in Buddhist temples throughout Thailand. In the evening, Buddhists perform candle-lit processions (Wian-Tian) by walking around the main chapel together with carrying candles, three incense sticks and lotus flowers. This day is also marked as the beginning of Buddhist lent period (Vassa) that neat wax candles are lit and kept burning during this period. In Ubon Ratchathani province, a Candle Festival is held which there is a parade of candles that each candle is enormous and made up very elaborately and creatively in many different figures. In Saraburi, monks will walk through the town with their bowls, on this day, to let Buddhists put flowers into their bowls instead of food. During Chinese New Year (), Chinese Thais, who are numerous in Bangkok, celebrate by cleaning their houses and offering food to their ancestors. This is mainly a time of abundant feasting. Visit Bangkoks Chinatown or Yaowarat to fully embrace the festivity. Songkran () - undoubtedly the most fun holiday - is the celebration of the Thai New Year, sometime in April (officially April 13th to 15th, but the date varies in some locations). What started off as polite ritual to wash away the sins of the prior year has evolved into the worlds largest water fight . which lasts for three full days. Water pistols and Super Soakers are advised and are on sale everywhere. The best places to participate are Chiang Mai. the Khao San Road area in Bangkok and holiday resorts like Pattaya. Ko Samui and Phuket. Be advised that you will get very wet, this is not a spectator sport. In recent years, the water-throwing has been getting more and more unpleasant as people have started splashing iced water onto each other. It is advisable to wear dark clothing, as light colours may become transparent when wet. Loy Krathong () falls on the first full moon day in the twelfth month of the Lunar calendar, usually in November, when people head to rivers, lakes and even hotel swimming pools to float flower and candle-laden banana-leaf (or, these days, styrofoam) floats called krathong (). The krathong is meant as an offering to thank the river goddess who gives life to the people. Thais also believe that this is a good time to float away your bad luck and many will place a few strands of hair or finger nail clippings in the krathong . According to tradition, if you make a wish when you set down your krathong and it floats out of sight before the candle burns out, your wish will come true. Some provinces have their own version of Loy Krathong, such as Sukhothai where a spectacular show takes place. To the North, Chiang Mai and Chiang Rai, have their own unique tradition of floating Kom or lit lantern balloons. This sight can be breath-taking as the sky is suddenly filled with lights, rivalling the full moon. Coronation Day (5 May) commemorates the crowning of the current King in 1950 (although his reign actually began on 9 June 1946 - making him not only the longest-serving monarch in Thai history, but also the worlds longest-serving current Head of State). The Kings Birthday (5 December) is the countrys National Day and also celebrated as Fathers Day, when Thais pay respect to and show their love for His Majesty the King. Buildings and homes are decorated with the Kings flag (yellow with his insignia in the middle) and his portrait. Government buildings, as well as commercial buildings, are decorated with lights. In Old Bangkok (Rattanakosin ) in particular, around the Royal Palace, you will see lavish light displays on trees, buildings, and the roads. The Queens Birthday (12 August) is Mothers Day, and is celebrated similarly if with a little less pomp. Royal Ploughing Ceremony (). The old rite since ancient times to enhance the morale of farmers. To commemorate the importance of agriculture to the economy of Thailand. Ceremonies are conducted at Sanam Luang. Queens Birthday Mothers Day () is on 12 Aug, the birthday of HM Queen Sirikit. Childrens Day is on the second Saturday of January in each year and has a motto for children by the Prime Minister of Thailand. Many organizations have celebrations and events for children to get a gift and toy. Get in Edit Visa exemption changes Starting 29 August 2014, 30-day visa exemption and tourist visas can be extended for 30 days once at the nearest immigration office. According to immigration, you should bring with you an onward flight ticket, THB10,000 or 20,000 (some have reported the money has not been asked for), hotel booking confirmationitinerary, passport sized photo, and application fee of THB1,900 before expiry of the initial 30 day period. Get there early, they start handing out numbers usually at 08:00. More information can be found on the Thai Immigration website. (A) Countriesterritories that do not require a visa for stay up to 90 days:- Argentina, Brazil, Chile, Peru and South Korea. (B) Countriesterritories that do not require a visa for stay up to 30 days: (30 days when entering by air by land border only 14 days)- Australia, Austria, Belgium, Bahrain, Brunei, Canada, Czech Republic, Denmark, Estonia, Finland, France, Germany, Greece, Hong Kong, Hungary, Iceland, Indonesia, Ireland, Israel, Italy, Japan, Kuwait, Laos, Liechtenstein, Luxembourg, Macau, Malaysia, Monaco, Mongolia, Netherlands, New Zealand, Norway, Oman, Philippines, Poland, Portugal, Qatar, Russia, Singapore, Slovakia, Slovenia, Spain, South Africa, Sweden, Switzerland, Turkey, United Arab Emirates, United Kingdom, United States and Vietnam. However, passport holders from G7 countries may enter by land or air for 30 days, visa-free. See information from the Ministry of Foreign Affairs. (C) Countriesterritories that do not require a visa for stay up to 14 days or others (if indicated):- Cambodia, Ukraine. Those with passports from countries not widely known, including European city-states, or have problems with document forgery, should obtain a visa in advance from the nearest Thai embassy. This is true even if visa on arrival is technically permitted. There are reports of tourists being detained using valid passports not commonly presented in Thailand. In addition, ask for a business card from the person or embassy which granted the visa, so they may be contacted on arrival, if necessary. Anyone whose nationality does not have its own embassy in Bangkok, should find out which third country represents your interests there, along with local contact information. Proof of onward transit:- long happily ignored by Thai immigration, has been known to be strictly applied in some instances (Indian passport holders beware). The requirement is for an international flight itinerary - NOT train, ferry, or other departure type. Airlines, who have to pay for your return flight if Thai immigration doesnt let you into the country, also check this and often will not let you board your flight for Thailand without it.) A print-out of an international e-ticket on a budget airline is sufficient to convince the enforcers, but those planning on continuing by land may have to get a little creative. Buying a fully refundable ticket and getting it refunded once in Thailand is also an option. Land crossings, on the other hand, are a very straightforward process and proof of onward journey is generally not required (Indian passport holders beware again. or anyone, if the border officials simply decide to uphold the bureaucracy). Overstaying:- Overstaying in Thailand is possible with a 500 baht fine per day. Earlier it was fairly simple to avoid overstaying by doing a visa run to a neighbouring country overland or via a cheap flight, but since 12 August 2014 this will not be possible according to latest developments. Stricter regulations introduced on 22 July 2014 now impose harsher penalties as a means of curbing overstaying. As can be seen from the tables, a distinction is made regarding an overstayers circumstances. Overstayers presenting themselves to immigration officials at an airport or other border control are subject to the regulations in the first table. In all other circumstances, overstayers will incur the much harsher penalties of being banned from re-entering Thailand for at least five years even if they overstay by just one or two days. For example, an overstayer through no fault of their own is involved in an accident, or becomes involved in an altercation where the police are called. The first thing the police will want to see is your passport. Once it becomes apparent that youve overstayed your welcome, youre likely to be deported and banned from re-entering the kingdom for either five or ten years. Departure at the airport or other border control Forbidden to re-enter the kingdom for ten years More information can be found on the Thai Immigration website. By plane Edit The main international airports in Thailand are at Bangkok and Phuket. and both are well-served by intercontinental flights. Practically every airline that flies to Asia also flies into Bangkok, this means there are plenty of services and the competition on the routes helps to keep the ticket prices down. International airports are also located at Hat Yai. Krabi. Ko Samui and Chiang Mai. though these largely restricted to flights from other Southeast Asian countries. Kuala Lumpur and Singapore make excellent places to catch flights into these smaller Thai cities, meaning you can skip the ever-present touts and queues at Bangkok. The national carrier is the well-regarded Thai Airways. with Bangkok Airways filling in some gaps in the nearby region. Bangkok Airways offers free Internet access while you wait for boarding to start at your gate. Chartered flights from and to Thailand from international destinations are operated by Hi Flying Group. They fly to Bangkok, Phuket, Ko Samui, and Udon Thani. Many low-cost carriers serve Thailand including Nok Air , Thai Air Asia and Thai Lion Air. See Discount airlines in Asia for an up to date list. For a full at-a-glance list of all Thai-based carriers, see the Thai airlines section (below). By road Edit Cambodia - six international border crossings. The highway from Siem Reap and the temples of Angkor via Poipet to Aranyaprathet. once the stuff of nightmares, is now merely bad and can usually be covered in less than 3 hours. The border crossing at Poipet remains the stuff of nightmares, however. The Cambodian side is merely slow. The Thai side is glacial: travellers queue (outdoors in the heat) to reach a queue (in the Immigration building) - typically two and one hours, respectively. An alternative is to head to Hatlek Cham Yeam towards Koh Kong that crossing is quiet and honest with good communication links. Laos - the busiest border crossing is at the Friendship Bridge across the Mekong between Nong Khai and the Lao capital Vientiane. Its also possible to cross the Mekong at Chiang Khong Huay Xai. Nakhon Phanom Tha Khaek. Mukdahan Savannakhet. and elsewhere. Vientiane Udon Thani - A bus service runs from the Morning Market bus station in Vientiane to the bus station in Udon Thani. The cost is 80 baht or LAK22,000 and the journey takes two hours. The Udon Thani airport is 30 minutes by tuk-tuk from the bus station and is served by Thai Airways, Nok Air and Air Asia. Malaysia and Singapore - driving up is entirely possible, although not with a rented vehicle. Main crossings (with name of town on Malaysian side in brackets) between Thailand and Malaysia are Padang Besar (Padang Besar ) and Sadao (Bukit Kayu Hitam ) in Songkhla province, Betong (Pengkalan Hulu) in Yala province, and Sungai Kolok (Rantau Panjang) in Narathiwat province. There are regular buses from Singapore to the southern hub of Hat Yai. If you are driving, then depending on whether your starting point is Singapore, Kuala Lumpur or Penang, you can expect to make it to Hat Yai, Nakhon Si Thammarat and Krabi Phuket Ko Samui respectively on the same day. The key to this is leaving EARLY (7 a.m.) since border crossing formalities can take up to 2.5 hours, particularly on holiday weekends. The following is a guide to border crossing procedures at the Bukit Kayu Hitam Sadao border crossing point. What you will need: 1) Passports with at least six months validity 2) Original car registration document - if you are in Malaysia and you have a car on loan, you can go to your financing bank and request the original for the trip. They will ask you to write a letter requesting it and then hand it over to you. 3) Visa for Thailand if your nationality requires it (Malaysians and Singaporeans do not need one). Even if you are not eligible for visa-free entry, if you are crossing at the Bukit Kayu Hitam Sadao border crossing, you can obtain a visa on arrival at the border if you are from one of the eligible countries. 4) 3rd party liability coverage car insurance for Thailand - Malaysian and Singaporean car insurance does NOT extend to the territory of Thailand. The minumum legal coverage for Thailand is easily purchased in the Malaysian town of Changlun right before the border. Stop at any one of the numerous shops that have signs advertising Insurans. 3rd party coverage can be bought for a minimum of MYR 17 ( SGD 6.3) which covers you for 9 days. Longer term coverage can be purchased as well if you plan on making multiple trips during a year. However, since this insurance does not cover damages to your own vehicle, you should call your insurance company and ask them for an extension of 1st party coverage to Thailand, although this is not legally required. Most insurance companies will do this on a per-trip basis. Charges may vary according to your insurance company. When you buy car insurance, many will also sell you Thai arrival departure cards for a nominal fee of MYR 2 (SGD 0.75) for each. While these are freely available at the border, it will save you some time and hassle getting these here. The insurance agent will also fill them in for you Procedure for crossing: 1) Follow the North-South highway to its terminus at Bukit Kayu Hitam. Continue straight towards the Thailand border. 2) You will first pass through a Malaysian immigration checkpoint. You do not need to get out of your car here, regardless of nationality. Just drive up to the window and hand over the passports for yourself and all passengers in the car as well the car registration document. Once they are scanned stamped and handed back to you, continue driving ahead. 3) The next checkpoint is a Malaysian customs checkpoint, but there is a gap of about a kilometer between the Malaysian immigration and Malaysian customs checkpoints. In this gap, on the left, there is a duty-free shopping complex. It might be worth stopping here on the way back since goods here are somewhat cheaper than at Malaysian supermarkets and no GST is charged here. Again, at the Malaysian customs checkpoint, you do not need to get down from the vehicle. Just drive up to the window and hand over your documents. Assuming that you have no contraband and nothing to declare, you will be waved through. Now this part is a bit tricky. 4) Immediately after the Malaysian customs checkpoint, you will pass a border stone indicating that you are now in Thailand. To your left, there will be a large parking lot. Go ahead and park your vehicle there and come outside with your documents (Passports, car registration and car insurance). 5) Stand in the Immigration and Borderpass lines to clear immigration. You can only stand in these lines if you are of Malaysian, Singaporean, Thai, or other nationality that does not require a visa for entry to Thailand. If you require a visa on arrival or if you have a stamped visa from the Thai embassy, you must go into the office on the left to get your immigration stamp. However, since the queues at the Immigration and Borderpass lines are longer than the crowd inside the office, youll probably finish your immigration formalities faster than if you were of a nationality that does not need a visa for entry to Thailand 6) Once the immigration stamp has been provided, take your documents to the Customs window (right in front of the Immigration and Borderpass windows). Hand over your passport and car registration (and insurance, if they ask for it) to the Customs agent and they will provide you with a temporary import permit for your vehicle. This import permit is valid for ONE MONTH and you must have this permit in order to take your vehicle out of Thailand, so protect it as carefully as you would your passport. The import permit has some scary looking words in it, such that you will pay a fine of THB 1,000 per day for every day beyond the expiry of this import permit for a maximum of 10 days, and then THB 1,450,000 if you keep your vehicle in Thailand beyond that Dont worry about those scary words, as long as you dont overstay your visa and leave within 30 days with your vehicle, you will face no problems whatsoever. The temporary import permit is provided freely for no charge. 7) Once you have cleared immigration formalities and collected your vehicle import permit, walk back behind these booths you just passed to the parking lot. Collect your car now and then drive past those very same booths. You may or may not get stopped by a Thai officer for documents checking, so it is imperative that you complete the procedures mentioned above. It would be very easy to drive into Thailand without either getting an immigration stamp or a vehicle import permit, which may complicate matters for you upon your exit. 8) Set your clocks back an hour since Thailand time is one hour behind Malaysia Singapore time. Drive into Sadao and further into Thailand Enjoy your stay and drive safely Mae Sai Tachileik - foreigners can access this crossing from either side, and enter andor exit either country here onward travel restrictions: since Oct 2009, onward travel by land to Kengtung is only possible if accompanied by an official guide (1,000 bahtday expenses), exiting Myanmar at Tachilek is only possible for those who entered at this border crossing and were issued a 14-day entry permit to get to Tachileik or Kengtung from the rest of Myanmar, a domestic flight must be taken (eg from Heho ). Mae Sot Myawaddy - This border crossing was closed in July 2010 and re-opened on 5 December 2011. When open, foreigners can only access this crossing from the Thai side neither onward travel into Myanmar (ie beyond the Burmese border town of Myawaddy) nor overnight stays are possible. No visa is needed instead theres an entry stamp fee: USD10 if paid in dollars, more (500 baht) if paid with Thai currency. Three Pagodas Pass (Sangkhlaburi Payathonzu ) - foreigners can only access this crossing from the Thai side onward travel into Myanmar (ie beyond the border town) is not possible entryexit stamps are NOT issued here, and foreigners passports are held at the Myanmar checkpoint, where a fee is levied: USD10 if paid in dollars, more (500 baht) if paid with Thai currency. However, as of November 25, 2008, this crossing is temporarily closed. Ranong Kawthoung - foreigners can access this crossing from either side, and enter andor exit either country here no onward travel restrictions (other than those that apply to everyone, no matter how they enter) access tofrom Kawthoung is by sea (Mergui Dawei amp Yangon ) and air (Mergui amp Yangon). If entering without a visa, maximum stay is 3 days 2 nights, travel beyond Kawthoung is not permitted, and theres an entry stamp fee: USD10 if paid in dollars, more (500 baht) if paid with Thai currency. By train Edit Thailands sole international train service links to Butterworth (near Penang ) and Kuala Lumpur in Malaysia. continuing all the way to Singapore. Tickets are cheap even in first class sleepers, but it can be a slow ride the 2-hour flight to Singapore will take you close to 48 hours by rail, as you have to change trains twice. The luxury option is to take the Eastern amp Oriental Express . a refurbished super-luxury train that runs along the same route once per week, with gourmet dining, personal butler service and every other colonial perk you can think of. However, at around USD2200 one-way just from Bangkok to Kuala Lumpur, this is not exactly a budget friendly route While you cant get to Laos or Cambodia by train, you can get very close, with rail terminals just across the border at Nong Khai (across the river from Vientiane ) and Aranyaprathet (for Poipet. on the road to Siem Reap ). A link across the Mekong to Laos opened in March 2009, but service to Cambodia remains on the drawing board. There are no rail services to Myanmar. but the Thai part of the infamous Burma Death Railway is still operating near Kanchanaburi. By ferry Edit It is now possible in high-season (Nov-May) to island-hop using ferries from Phuket all the way to Indonesia. This can now be done without ever touching the mainland, Phuket (Thailand) to Padang (Indonesia) . Islands en route: Ko Phi Phi Ko Lanta Ko Ngai Ko Mook Ko Bulon Ko Lipe - Ko Lipe is a hub on the border between Thailand and Malaysia and has a Thai immigration office. Langkawi- Malaysian immigration here. Penang Thai portion can be done in a day. Ferries cross from Satun in southern Thailand to the Malaysian island of Langkawi. while over in Narathiwat Province, a vehicular ferry shuttles between Tak Bai and Pengkalan Kubur, near Kota Bharu in Malaysias Kelantan state. There are also occasional cruises from Malaysia and Singapore to Phuket and Bangkok. the main operator being Star Cruises. but no scheduled services. Get around Edit By plane Edit Thailand is a large country, and if sitting in a bus for 11 hours is not your idea of a fun time, you may well want to consider domestic flights. Never terribly expensive to begin with (at least by Western standards), the deregulation of the industry has brought in a crop of new operators: with a little research, its possible to fly pretty much anywhere in the country for less than 2,000 baht. Various taxes and (often hefty) surcharges are invariably added to the advertised prices. For the benefit of passengers arriving on international flights who intend to fly to another destination using a budget airline, there is a free shuttle bus which connects Bangkok Suvarnabhumi Airport with the budget terminal at Don Mueang Airport. The bus departs from the 2nd Floor, Gate 3 and runs hourly in both directions starting at 05.00 with the last bus departing from both terminals at midnight. As you exit Gate 3, turn right. The bus has an orange colour scheme and is the only one which stops at that location so you wont have any trouble finding it. From Don Mueang Airport, the bus departs from the 1st floor. You have to be a little careful here and make sure you get on the correct bus which will have a sign on the dashboard saying Suvarnabhumi Airport on it. The shuttle bus doesnt have a conductor, so if you get on another bus with the same colour scheme, but theres a conductor on it issuing tickets, youre on the wrong bus During off-peak hours, the journey takes approximately 40 minutes, but add another 30 minutes to that if youre going to be travelling during the rush hour. Its a pleasant trip though and the vehicle is fully air-conditioned. The driver will want to see the ticket for your onward flight, so keep that handy when boarding. Thai airlines Edit Asian low cost carrier AirAsia has coverage of international and domestic routes in Thailand and offers discounted tickets if booked well in advance however, prices rise steadily as planes fill up. Its sometimes even cheaper than bus or train, if booked at least a week or two in advance. They fly A320s from Bangkok to a number of places domestically, as well as cities across Southeast Asia and China. . On-line booking is straightforward and can be done even using the mobile phone, but must be done at least twenty-four hours in advance ticket sales at the check-in desk close one hour before the departure time. Bangkok Airways promotes itself as Asias Boutique Airline, and has a near monopoly on flights to its own airports at Ko Samui (now shared with Thai Airways), Sukhothai and Trat. More expensive and the posh option however, their Discovery Airpass with fixed per segment rates can be good value, especially if used to fly to Siem Reap. (Cambodia ) or Luang Prabang. (Laos ). Note that the Discovery Airpass can now only be purchased from abroad. Nok Air took to the skies in 2004 sporting graphic paints scheme with a birds beak painted on the nose. 39 owned by Thai Airways, they compete with Air Asia on price and, with a very comprehensive domestic network, are a good choice overall. In 2014 they became the number one domestic carrier in terms of passengers carried and will commence a new regional airline NokScoot with joint venture partner Singapore Airlines. Orient Thai . previously One-Two-Go . is easily the dodgiest of Thailands main carriers, flying a ragtag bunch of ancient planes with a poor safety record, including a crash in Phuket in 2007 that killed 90 people. The fleet has been grounded on and off, but as of late-2010 theyre flying again. Unlike most LCCs, their ticket prices dont change much, meaning theyre often the cheapest option for last-minute flights, if you are not afraid. If youre tall (above 6 feet), get an exit row seat unless you want to ride the whole flight with your knees resting against the seat in front. Thai Airways is a full service airline, but usually more expensive than the alternatives (look for their promotions, though). Travel agents often sell only Thai Airways or Bangkok Airways tickets you can also book on-line. Thai Airways is a member of Star Alliance all domestic flights, except some promotional fares, give at least 500 Star Alliance miles, which may (partially) compensate the price difference. Thai Smile is Thai Airways answer to the threat to its business posed by the various budget airlines which have mushroomed in Thailand - a premium budget airline, if that is not an oxymoron. Although fares can hardly be considered to be budget orientated, they are a little bit cheaper than the parent company and worth considering since they fly from the main international terminal at Suvarnabhumi Airport. In September 2014 Thai Smile moved a number of its flights to Don Mueang Airport. Jet Asia Airways is a Thai airline based out of Suvarnabhumi International Airport in Bangkok, Thailand. The fleet is composed exclusively of Boeing 767 aircraft focusing on the Asian charter market. By train Edit SRT railway network State Railway of Thailand (SRT) has a 4,000km network covering most of Thailand, from Chiang Mai in the north all the way to (and beyond) the Malaysian border in the south. Compared to buses, most trains are relatively slow and prone to delays, but give different travel feeling and a bit more freedom on the move. You can pick up fruits, snacks and cooked food from hawkers at most stations. Point-to-point fares depend on the type (speed) of the train and the class of the carriage. There are three main classes: First class ( chan neung ) 2-berth sleeping compartments with individually regulated air conditioning are available on some trains, but prices are sometimes matched by budget airfares. Prices are at about 50 for a overnight trip (BKK-Chiang Mai or Suratthani), there are 2 berth compartments and some routes feature single-berth compartment in an ex-japanese railcar (these compartments are usually booked long in advance). Second class ( chan song ) is a good compromise, costing about the same as 1st class buses (and about 2 times cheaper than 1st class) and with a comparable level of comfort. Some 2nd class trains are air-con, others arent air-con costs a little more, but much colder at night. Second class sleeper berths are comfortable and good value, with the narrower upper bunks costing a little less than the wider lower bunks. Food and WCs are basic. 2nd class Express Railcar trains have reclining seats and refreshments are included in the fare unlike all other Thai passenger trains, they can match buses for speed, but cannot carry bicycles. Third class ( chan saam ) is the cheapest way to travel in Thailand, with virtually nominal fares, and can be great fun. Some 3rd class trains have wooden seats, others are upholstered some services can be pre-booked, others cannot refreshments are available from hawkers who roam the aisles. 3rd class trains are slow and not convenient for long distances, but give a distinct feeling of traveling by a classic train. Pre-booking is recommended, especially for sleeper berths. While SRTs official E-Stars site 2 is no more since Jan2013, there are a few agencies that can get you a ticket for a service fee ( 200 bahtticket pickup at the office), or you can reserve with SRT directly by e-mail at passenger-serrailway.co.th for a 200 bahtbooking surcharge. Alternative way is 12Go ( 12go.asia ) though they only book trains starting from Bangkok and Chiang Mai only. Full information regarding routes, timetables, and up-to-date ticket costs along with interesting videos can be found at seat61. By road Edit Thailands roads are head and shoulders above its neighbours Myanmar. Laos and Cambodia. but driving habits are still quite dangerous. Drunk driving . speeding and reckless passing are depressingly common, and bus and taxi drivers (especially for private companies) work inhuman shifts and often take drugs to keep themselves awake, with predictable and tragic results. Its common for motorbikes 8212 even police 8212 to drive close to the curb on the wrong side of the road . Death tolls sky-rocket around major holidays, especially Songkhran, when bystanders often throw water on passing cars and bikes. Many drivers dont use headlights at night, multiplying risks, and it is wise to avoid or minimize overnight travel by road. Note that unlike in its neighbours (except Malaysia), traffic moves on the left side of the road in Thailand and Thai cars are generally right-hand drive. All official road directional signs are written in both Thai and English. Most major roads are marked in both Thai and English, and traffic culture is not as bad as some might lead you to believe. Keep a sharp lookout in both mirrors for passing traffic including 18-wheelers and scooters. Traffic on major highways is at 100-120kmh, while smaller highways are generally 80kmh. Gas stations are common and most Thai are more than willing to give directions in spite of any language barriers. Drive very defensively at first and watch what the locals do. Of course, it helps if you are accustomed to driving on the left side of the road, which in itself could be enough to distract some drivers. Driving under the influence of alcohol is both illegal and dangerous, and driving at night also increased the risk of accidents even if youre sober, many others arent. Fuel at large petrol stations is around 25 bahtlitre. Small kerbside vendors who pump by hand from drums andor pour from bottles charge a few baht more. VIP Very Inferior Product Travel agencies, particularly those on Bangkoks Khao San Road. are keen to sell you VIP bus tickets. These are more often than not cramped minibuses that will do their best to arrive late, often by breaking down right next to a conveniently located restaurant, and sell you to the guesthouse that gives them the highest commissions. Theft, particularly on routes to the south, is also a major problem. Thais never use them, opting for public BKS buses instead - and you should too. Buses travel throughout the country and the governments bus company BKS ( Baw Kaw Saw ), known in English simply as the The Transport Company. has a terminal in every province of any size. If the Transport Companys website is difficult to read, try Sawasdees bus timetables. Generally speaking, BKS buses are the best option for both price and comfort. There are also private buses sanctioned by BKS, which operate on the same routes from the same terminals with the same fares, and these are also fine. The ones to watch out for are the illegal bus companies, which operate from tourist areas (especially Khao San Road ) and subsidize slightly cheaper tickets with worse amenities, schedules and safety. In particular, beware of non-government VIP buses, which often turn out to be cramped minivans - and youll only find this out after paying in advance. The basic BKS bus types are: The same bus on the inside Local - relatively slow, can be cramped when full (nevertheless theres always room for one more), and stop at every village and cowshed along the way. Many are of larger songthaew flavour. Not suitable for long-distance travel, but may be the only cheap way to get around locally. Express ( rot duan ) - skip some stops, but no other frills. Identifiable by their orange colour. Size varies, with the largest having around 65 seats (five seats per row) as well as an open space across the width of the bus by the back door for you to sling your backpack, bicycle, sack of rice, live chickens, etc. Second class ( chan song ) - skip more stops, but often take a less direct route than 1st class VIP S-VIP. Blue and white with an orange stripe, usually 45-48 seats per bus, air conditioned (some provide blankets, some do not). Most have no on-board toilet, although the frequent stops mean this isnt a problem. First class ( chan neung ) - generally take the most direct routes and make very few stops. Blue and white in colour, air conditioned, blanket usually provided, fewer (larger, longer pitch) seats (typically 40, but some double-decker types seat 60), snack and drinking water included. Toilet on board for all but the shortest services. VIP - as per 1st class, but with only 32-34 seats, which have more leg room and recline further. Basic meal included and freshly laundered shrink-wrapped blanket provided. Also blue and white (or sometimes blue and silver) but usually signed VIP. S-VIP - Super-VIP is very similar to VIP, except there are only 24 seats, which are wider - the aisle is offset, each row having a pair of seats on the right and only a single seat on the left. Primarily used on overnight services. Some buses may have TVs and sound systems blaring, so earplugs are well worth having, just in case. On long-haul buses, if your ticket allocates you a front seat, you may have to switch seats if a monk boards. Songthaew Edit A typical rural songthaew in Mae Salong A songthaew () is a truck-based vehicle with a pair of bench seats in the back, one on either side 8212 hence the name, which means two rows in Thai. In English language tourist literature, theyre occasionally called minibuses. By far the most common type is based on a pick-up truck and has a roof and open sides. Larger types start life as small lorries, and may have windows, and an additional central bench smaller types are converted micro-vans, with a front bench facing backwards and a rear bench facing forwards. Songthaews are operated extensively as local buses (generally the most economical way to travel shorter distances) and also as taxis sometimes the same vehicle will be used for both. Be careful if asking a songthaew to take you to some place if there is nobody in the back, the driver might charge you the taxi price. In this case, check the price of the ride before embarking. Tuk-tuk Edit Tuk-tuks on the prowl, Bangkok The name tuk-tuk is used to describe a wide variety of smalllightweight vehicles. The vast majority have three wheels some are entirely purpose-built (eg the ubiquitous Bangkok tuk-tuk), others are partially based on motorcycle components (primarily engines, steering, front suspension, fuel tank, drivers seat). A relatively recent development is the four wheeled tuk-tuk (basically a microvan-songthaew) as found in Phuket. Also make sure you hold on to your backpack as it can happen that it will get stolen by two guys on a motorbike whilst driving. Metered taxis are ubiquitous in Bangkok and starting to become more popular in Chiang Mai. but rare elsewhere in the country. When available, they are an excellent means of transport - insist on the meter. Beware of taxis which idle around touristy areas and wait for people. They are looking for a tourist who will take their taxi without using a meter. Always use the meter Motorbike Edit As is the case throughout virtually all of Asia, motorcycles ( motosai ) are the most common form of transport overall the most popular type are the 100cc-125cc step-through models. These are very widely used as taxis, with fares starting from as low as 10 baht. Negotiate the fare with the driver before using his service otherwise you may be charged more than you expect. Motorcycles can be rented without difficulty in many locations. Rates start at around 125 bahtday for recent 100-125cc semi-automatic (foot operated gear change, automatic clutch) step-through models, 150 bahtday for fully automatic scooters larger capacity models can also easily be found, although the rates reflect the risks - up to around 2500 bahtday for the very latest model high capacity sport bikes, such as the Honda CBR1000RR. In all cases, lower prices will apply if paying upfront for more than a week or so in some cases, long-distance travel may be prohibited. Motorcycle rentals do not include insurance, and both motorcycling accidents and motorbike thefts are common. Many places will rent to you without requiring a license, but legally speaking you must have a valid Thai license or International Drivers Permit. Often a deposit will be required sometimes a passport photocopy, or even the passport itself (dont do this- bargain to leave some baht instead), will be requested. Helmets are normally included, but are usually ultra-basic models with very flimsy chin-strap fasteners - if youre intending to travel by motorcycle and have a good quality helmet at home, then bring it with you. If supplied a helmet with a chin-cup (many cheap rental helmets are), slide the cup up the strap out of the way and securely fasten the bare strap directly under the jaw, as this is much safer. Insurance is usually not included (or even available), so try to ensure in advance that the insurance you leave home with is going to cover you alternatively, arrange cover with an insurance broker locally in Thailand. If you rent a vehicle without insurance and its damaged or stolen, the bottom line is that you will be required to pay in full the cost of repairing or replacing it. Furthermore, some travel insurance policies will only provide medical cover in the event of an accident if you hold a motorcycle license in your home country. Motorcyclists (including passengers) are required to wear crash helmets and to keep their headlights switched on at all times. Enforcement varies widely, but in tourist areas spot checks for helmets andor licences are commonplace. While the fines are light (typically 400 baht) the inconvenience can be considerable as offenders vehicle is impounded until the fine is paid, and the queue at the police station can be lengthy. Some (but not all) border crossings allow motorcycles through. At those which do, documentation including proof of ownership must be produced (with the possible exception of day visits to Payathonzu. Myanmar via Three Pagodas Pass ). Rental car Edit Renting a car to explore on your own is a cost-effective way of getting off the beaten track, and avoids the constant hassle of haggling with local taxi or tuk-tuk drivers. Renting a car usually costs about 1200-1500 baht if you want to go for an economical one like a Toyota Vios. Driving your own car in Thailand is not for the faint-hearted, and many rental companies can supply drivers at a very reasonable price. Prices without insurance for a self-driven car start from around 900 bahtday for small cars, and from as little as 570 bahtday for the increasingly rare open-top Jeep cars with insurance start at just under 1000 bahtday, and come down to around 5,600 bahtweek or 18,000 bahtmonth. Most of the national companies can be found in Thailand together with some reputable local car rental companies, which are often a little cheaper. Cars can be rented without difficulty in many locations. It may be worth paying a little more than the absolute minimum to use one of the international franchises (eg Avis, Budget, and Hertz) to minimize the risk of hassles, and to ensure that any included insurance is actually worth something. More reputable agencies require that valid licences be produced: foreigners who do not have a Thai driving licence must carry a valid International Driving Permit . Even if you manage to rent a car without an IDP, not having one will invalidate the insurance and count against you in the event of an accident. A common rental scam involves the owner taking a deposit, and then later refusing to refund it in full on the basis that the customer is responsible for previous damage the Tourist Police (dial 1155) may be able to help. Another common scam involves the owner having someone follow the rented vehicle and later steal it, using a set of spare keys. Always report thefts: a stolen vehicle may mysteriously turn up as soon as the police become involved. By boat Edit One of the Thais many names for themselves is jao naam . the Water Lords, and from the river expresses of Bangkok to the fishing trawlers of Phuket. boats remain an indispensable way of getting around many parts of the country. Perhaps the most identifiably Thai boat is the long-tail boat ( reua hang yao ), a long, thin wooden boat with the propeller at the end of a long tail stretching from the boat. This makes them supremely manoeuvrable even in shallow waters, but theyre a little underpowered for longer trips and youll get wet if its even a little choppy. Long-tails usually act as taxis that can be chartered, although prices vary widely - figure on 300-400 baht for a few hours rental, or up to 1500 for a full day. In some locations like Krabi. long-tails run along set routes and charge fixed prices per passenger. Modern, air-conditioned speedboat services, sometimes ferries (departure every 30min) also run from the Surat Thani to popular islands like Ko Samui and Ko Pha Ngan. Truly long-distance services (eg Bangkok to any other major city) have, however, effectively ceased to exist as buses, planes and even trains are faster. Safety measures are rudimentary and ferries and speedboats do sink occasionally, so avoid overloaded ships in poor weather, and scope out the nearest life jackets when on board. Almost everyone in Bangkok uses the Skytrain to avoid the roads traffic jam. The Bangkok Mass Transit System, known as the BTS Skytrain (Thai: rot fai fa BTS), is the rapid transit system in Bangkok. The system of stations features 34 stations and two lines. The first line is the Sukhumvit Line, which runs from the north to the south on the east side of the country (Terminal stations are at Mo Chit and Bearing). The second line is the Silom Line, which travels along Silom and Sathon Roads. The Central Station of Bangkok has one station for each line, with terminal stations at the National Stadium and Wongwian Yai. The lines interchange at Siam Station, where you can change to the MRT or change line on the BTS. The system is formally known as the Noble Train in Celebration of HM the Kings 6th Cycle Birthday. For more information of BTS ticket fare ans route map, see bts.co.th. Wats for dummies A Thai temple is known as a wat. Usually a temple does not consist of one building, but is a collection of buildings, shrines and monuments enclosed by a wall. There are thousands of temples in Thailand, and nearly every town or village has at least one. The word wat () literally means school, and the temple has been the only place where formal education took place for centuries. A typical Buddhist wat consists of the following structures: Bot The holiest prayer room, usually only open to the monks. It is architecturally similar to the viharn, but is usually more heavily decorated and it has eight cornerstones to ward off evil. It is also known as the ordination hall as it is where the monks take their vows. Viharn Usually the busiest room in a wat, it is where the temples main Buddha image is and where people come to make offerings. It is open for everyone. Chedi or stupa A tall bell-shaped structure that generally houses relics of the Buddha. Prang A finger-like spire of Khmer and Ayutthayan origin that serves the same religious purpose as a chedi. Mondop An open, square building with four arches and a pyramidal roof. It is often used to worship religious texts or objects. Sala An open-sided pavilion that is used for relaxation and as a meeting place (and often used as a shelter for rain). Chofah Bird-like decorations on the end of temple roofs. They are meant to represent the Garuda, a mythical creature that is half-bird, half-man. Historical and cultural attractions Edit Bangkok is at the start of many visitors itineraries, and while a modern city, it has a rich cultural heritage. Most visitors at least take in the Grand Palace, a collection of highly decorated buildings and monuments. It is home to Wat Phra Kaew, the most sacred Buddhist temple in Thailand that houses the Emerald Buddha. Other cultural attractions include Wat Pho, Wat Arun and Jim Thompsons House, but these are just a fraction of possible sights you could visit. The former capitals of Siam, Ayutthaya and Sukhothai. make excellent stops for those interested in Thai history. The latter could be combined with a visit to Si Satchanalai and Kamphaeng Phet. all of which are UNESCO World Heritage Sites. Khmer architecture is mostly found in Isaan, with the historical remains of Phimai and Phanom Rung being the most significant. In the northern provinces live unique hill-tribe peoples, often visited as part of a trekking. The six major hill tribes in Thailand are the Akha, Lahu, Karen, Hmong, Mien and Lisu, each with a distinct language and culture. Chiang Mai makes a good base for arranging these trekkings, and has some cultural sights of its own, such as Wat Doi Suthep. For those interested in recent history, Kanchanaburi has a lot of sights related to World War II. The Bridge over the River Kwai, popularised by the film of the same name, is the most famous one, but the museums in its vicinity are a lot more moving. Beaches and islands Edit Thailands beaches and islands attract millions of visitors each year from all over the globe. Hua Hin is Thailands oldest beach resort, discovered by King Rama VII in the 1920s as an ideal getaway from Bangkok. Things have considerably changed since then. While Pattaya. Phuket and Ko Samui were only discovered in the 1970s, these are now by far the most developed beach resorts. The Chumphon Archipelago has a great selection of islands from touristic to unspoilt. Using Chumphon as a gateway, the islands of Ko Tao. Ko Nang Yuan. Ko Phangan and Ko Samui can be reached by high speed catamaran. The archipelago also includes 2 marine national parks, Mu Ko National Park and Ang Thong National Marine Park Krabi Province has some beautiful spots, including Ao Nang. Rai Leh and the long golden beaches of Ko Lanta. Ko Phi Phi. renowned as a true paradise island, has been undergoing massive development since the release of the film The Beach in 2000. Ko Pha Ngan gives the best of both worlds, with well-developed beaches and empty ones a short ride away. Ko Chang is a bit like Ko Samui used to be, it has a backpacker vibe, but is fairly laid-back and there is accommodation in all price ranges. If youre looking for unspoiled beaches, Ko Kut is very thinly populated, but also difficult to explore. Ko Samet is the closest island beach to Bangkok, but its northern beaches are quite developed and hotels are full on weekends and public holidays. Natural scenery Edit While not as beautiful as Malaysia or Indonesia, Thailand does have its fair share of tropical forest . Khao Yai National Park. the first national park of Thailand, is the closest to Bangkok. Wild tigers and elephants are increasingly rare, but you cant miss the macaques, gibbons, deer, and species of birds. The stretch of jungle at Khao Sok National Park is probably even more impressive, and you can spend the night in the middle of the jungle. Waterfalls can be found all over Thailand. The Heo Suwat Waterfall in Khao Yai National Park and the 7-tiered Erawan Falls in Kanchanaburi are among the most visited, but the Thee Lor Sue Waterfall in Umphang and the 11-tiered Pa La-u Falls in Kaeng Krachan National Park are equally exciting. Finally, the gravity-defying limestone formations of the Phang Nga Bay shouldnt be missed by anyone who stays in the region. Itineraries Edit Chiang Mai to Chiang Rai in 3 days three-day tour through undiscovered Northern Thailand Five days in the Golden Triangle a five-day tour of the Golden Triangle region through Thailand, Laos and Myanmar Mae Hong Son Loop the popular route right through the mountains of Mae Hong Son Province One day in Bangkok if you have just one day to spare and want to catch a feel for the city One weekend in Bangkok for attractions that only open in weekends Rattanakosin Tour a quick tour along Bangkoks famed historic district Yaowarat and Phahurat Tour a full-day walking tour through this multicultural district Pampering Edit In Thailand, massage is viewed as much more than the physical treatment it often is in the West it draws on a number of traditions from neighboring countries including India and China and has much more of a philosophical, psychological basis. In particular, it combines elements from reflexology, acupressure, and assisted yoga into one all-encompassing method that does much more than simply relax muscles and alleviate pain. For those who know and appreciate Thai massage Thais and foreigners ongoing regular sessions are an important part of their lives, and these massages help alleviate stress and tension, calm ones mood, restore a sense of balance to ones life, and invigorate and rejuvenate ones body. Sessions are quiet, peaceful, and meditative, and a sense of trust and bonding develops between the massage therapist and the client that is an important part of the process. Regular appointments with a compatible therapist are best for optimum results. Although spas in Thailand did not take off for tourists until the early 1990s, it quickly became apparent that this was an industry tailor made for the Kingdom. Given that there already existed a very deep an extensive knowledge of natural remedies and herbal properties, it was a logical step to make this knowledge available to tourists in venues and locations that were amenable to this market. Spas and wellness centres now exist throughout Thailand, with the larger and more exclusive ones concentrated in the main tourist destinations of Bangkok. Pattaya. Phuket. Koh Samui. Chiang Mai. and Hua Hin. That said, almost any town or hotel of any size will offer some type of massage, sauna, or spa treatment, which adds great value for tourists to traveling throughout Thailand. Thailand has quickly become one of the highest ranking spa destinations in the world. Besides traditional Thai massage, there is a phenomenal variety of international treatments, including aromatherapy, Swedish massage and many others. There is usually an option for every budget, varying from extravagant wellness centres in the five star hotels to the ubiquitous little massage shops found on many street corners. Outdoors Edit Thailands a big enough country that you can find a place to practice almost any outdoor sport. Ko Tao is becoming one of Asias great Scuba diving centres, while the Ang Thong National Marine Park near Ko Samui and the Similan Islands also draw the crowds. One of the newest hot spots for diving is Ko Lipe. a small island that is amazingly unspoilt with great reefs and absolutely stunning beaches. Snorkeling can be done at pretty much at every beach, but coral reefs of the Similan Islands stand out as particularly worthwhile. While Thailand does not match surf paradises like Bali, surfing does have its place. The waves are generally small, good for longboarding and those wanting to learn to surf. Khao Lak and Phuket s west coast beaches are among the better ones, but the best waves are to be found at the relatively unknown Ko Kradang at the west coast of Trang Province. Other surf-spots include Rayong and Ko Samui. but the waves of the Gulf Coast are less reliable. Phang Nga Bay s gravity-defying limestone formations are usually seen with boat tours, but if you go sea-canoeing . you can get into areas unexplored by the tourist masses. The limestone cliffs of Rai Leh are arguably among the best in the world for rock-climbing . Wildlife of Thailand has much to offer. From tigers and elephants to monkeys and birds, there are many new species to discover in Thailand. Adventurous and giving travelers can also look into spending time volunteering with animals in Thailand.3 Another option to enjoy Thailands wildlife up close is through the zipline canopy experience, Flight of the Gibbon. Located in Chonburi and Chiang Mai, Flight of the Gibbon invests a portion of their profits in primate re-habilitation, re-forestation projects and ecological education programs throughout Thailand.4 Golf arrived in Thailand during the reign of King Rama V one hundred years ago. It was first played by nobles and other elitists of high society, but since then, things have certainly changed. Over the past decade or so, the popularity of golf in Thailand has escalated played both by local Thais and visiting foreign tourists and expatriates. Meeting to the recent needs of an average of 400,000 foreign golfers coming to Thailand annually, golf in Thailand has turned into a huge local industry with new courses constantly being churned out. Golf alone is annually bringing an income of 8 billion baht into the local economy. Thailand offers over two hundred courses with high standards. Internationally renowned courses can be found in tourist-spots like Bangkok. Pattaya and Phuket. There are an abundance of reasons why golf in Thailand became so popular. First, if you compare the cost to most golfing countries in the world, membership and course fees are exceptionally low. The general low cost of travel in Thailand itself makes the country ideal for cost-efficiency minded tourists. Also, many of the golf courses in Thailand have been designed by top names in the game such as Jack Nicklaus, Nick Faldo and Greg Norman. Boxing Edit Thai Boxing (Muay Thai) was the most popular sport in Thailand which is regarded as national martial arts of Thailand. It is a combat sport that uses physical and mental in the fight. Such as punches, knee, forearm, foot, head and body. Boxing is a sport that is very useful in self-defence. It is very popular in Southern Thailand and Surat Thani. Boxing is the art of Muay Thai Chaiya that has famous in reign 5-6. Moreover, it has remained Muay Korat (Northeast), Muay Lopburi. Muay Thai camps are offered throughout the country with 1,762 camps. Bangkok has a boxing stage into close contact, such as Lumpini Boxing Stadium Rama IV Road Ratchadamnoen Boxing Stadium. The official language of Thailand is Thai . Like Mandarin and Vietnamese, Thai is a tonal language (think about the difference in your voice when saying yes. versus yes - thats tonal) which can make it tricky for speakers of non-tonal languages to learn quickly, but despite this, everyone will appreciate any attempt you do make so pick up a phrasebook and give it a go. Thai is a language with many dialects, though the Bangkok dialect, also known as Central Thai, is used as the standard and is taught in all schools. Language schools can be found in all larger Thai cities, including Bangkok and Phuket. In the Muslim-dominated south, dialects of Malay that are largely incomprehensible to speakers of standard MalayIndonesian are spoken. Various dialects of Chinese are spoken by the ethnic Chinese community, with Teochew being the dominant dialect in Bangkoks Chinatown, and Cantonese speakers also forming a sizeable minority among the Chinese community. Down south in Hat Yai. Hokkien is also widely understood due to the large number of tourists from Penang. Mandarin is taught in most Chinese schools while Cantonese is commonly heard in the mass media due to the popularity of TVB serials from Hong Kong among the Chinese community, so many are conversant in both, in addition to their native dialect. The eastern Isaan dialects are closely related to Lao. In the eastern provinces of Thailand bordering Cambodia, there are various ethnic Khmer communities, known locally as the Khmer Surin . who speak various dialects of Khmer. The remote hill areas of Thailand are also home to various tribal people known as the Hill Tribes . who speak various indigenous languages such as Hmong, Karen and many others - some of these are so remote that Thai speakers are few and far between. Sanskrit is taught to those who attend Buddhist religious schools, and many clerics as well as other very observant Buddhists will have a functional command of Sanskrit. However, it is not widely spoken, though the Thai language does have a large number of loan words from Sanskrit. Public signage is generally bilingual, written in both Thai and English. There is also some prevalance of Japanese and Chinese signs. Where there is English, it will usually be fairly phonetic - for example Sawatdee (meaning hello ) is pronounced just as it reads: sa-wat-dee. There is no universal agreement on how to transcribe Thai letters that dont have an English equivalent, so Khao San Road for example is also commonly spelled Kao Sarn, Kao Sahn, Khao San, Koh Saan, Khaosan, and many other variations. Maps with names in both Thai and English make it easier for locals to try and help you. As Thailand has never been colonized, not many Thais can speak English, but since the 1980s many Thais have started to learn English. As of 2011, English is compulsory in most private schools but not in public schools, and widely spoken in the larger cities, although in rural areas a little Thai will come in handy. Outside Bangkok, students learn English from age 13 and learn at the basic level, so very few people can speak English. The 2012 research found that 10 of the population are fluent in English, and 32 can speak English at least at basic level, and the age group with most English speakers is 25-34. There is also a colloquial form of English spoken among Thais in urban areas, not inappropriately known as Tinglish, which takes a bit of getting used to if you intend to join in the conversation on local topics. Thais will almost always try to speak standardized English when approached by Western travellers. In general, police stations and government offices will have English-speaking staff on duty. Many Thais have trouble pronouncing the consonant clusters of the English language. Common confusion comes from the fact that Thais often pronounce twenty as TEH-wen-ty, making it sound like theyre saying seventy. Therefore it is a good idea to make use of the calculators that street vendors may offer you to avoid confusion about prices offered when buying goods. Weighty bahts Is your new girlfriend asking for a one-baht gold ring Watch out, as this isnt the cheap trinket it sounds like: for jewellers and goldsmiths, the baht is also a measure of weight, or 15.244 grams (around 0.5 oz) to be exact. At 2009 gold prices, one baht (weight) of gold would thus cost you well north of 16,000 baht in cash. In late 2013 the price is around 19,000 baht.5 Thai gold is much higher purity than standard International gold, and ornamental gold has only a small increment in price above the cost of the metal alone. The currency of Thailand is the baht (THB, ), written in Thai as or . There are six coins and six notes: 25 and 50 satang (100th of a baht, copper or gold colour) coins - nearly worthless and only readily accepted (and handed out) by buses, supermarkets and 7-11s 1, 5 (silver colour), 2 (gold) and 10 baht (silvergold) coins 20 (green), 50 (blue), 100 (red), 500 (purple) and 1000 (light graybrowni) baht notes. The most useful bills tend to be 20s and 100s, as many small shops and stalls dont carry much change, and prefer small money. Taxi drivers also like to pull the no change trick if caught, hop into the nearest convenience store and make a small purchase. Beware of 1000-baht notes, as counterfeits are not uncommon: feel the embossing, look for the watermark and tilt to see colour-changing ink 6 to make sure the note is real. ATM s can be found in all cities and large towns, and international withdrawals are not a problem. When using a debit card, an ATM will typically provide a much better exchange rate than a money exchange counter, and this is especially the case if you have a card that does not charge a transaction fee for overseas withdrawals (becoming common in countries such as Australia). ATMs are available at Bangkoks Suvarnabhumi airport (BKK) after collecting your bag and clearing customs, and while it is advisable to arrive with a small amount of baht if possible, you may obtain cash from an ATM after landing as well. Since early 2009, there is a minimum 150 baht surcharge for use of foreign ATM cards in all banks. Yellow Ayudhya (Krungsri) ATMs should be avoided. Not only do they charge 150 THB surcharge, the exchange rate can be poor. Some remote areas (including smaller islands) dont have banks or ATMs, so cash or travellers checks are essential (travellers checks are only useful at bank branches and larger hotels). Many hotels and guest houses will change money for guests, but hefty commissions and poor rates may apply. US dollars in small bills (1s, 5s, and 20s) are useful for onward travel to Laos and Cambodia, but are only useful in Thailand for exceptional purchases (eg paying visa fees for Cambodia). Credit cards are widely accepted in the tourist industry, at larger tourist-oriented restaurants, shopping malls and grocery stores, and shops catering to tourists, but most local stores do not accept them. Fraud can happen, so use them sparingly and tell your bank in advance, so your card doesnt get locked down because you are using it. Some businesses add a surcharge (usually 2-3) if youre paying by credit card in this case, it can turn out cheaper to pay them in cash. Another problem with credit cards here (at April 2014) is that no one appears to use the PIN option - it is always your signature. This makes it possible for your card to be hacked easier. Costs Edit Thailand is not as cheap as it used to be with Bangkok recently being named the second most expensive city in south east Asia behind Singapore. However, budget travelers who are careful with what they spend will still find 1,000 baht will get a backpacker a dorm bed or cheap room, three square meals a day and leave enough for transport, sightseeing, and even partying. Doubling that budget will let you stay in decent 2-star hotels, and if youre willing to fork out 5000 baht per day or more you can live like a king. Bangkok requires a more generous budget than upcountry destinations, but also offers by far the most competitive prices for shoppers who shop around. The most popular tourism islands such as Phuket and Ko Samui tend to have higher prices in general. It is common for tourists to be charged several times the actual price in tourist areas of other places, as well. If you do want to have an idea what the real Thai prices are - consider visiting local markets, as well as malls like Big C, Tesco or Carrefour where locals and expats do routinely shop. Those are available in any major cities (in Bangkok, there are dozens of them) and even on some larger islands such as Phuket or Ko Samui. Shopping Edit Thailand is a shoppers paradise and many visitors to Bangkok in particular end up spending much of their time in the countless markets and malls. Particularly good buys are clothing . both cheap locally produced streetwear and fancy Thai silk . and all sorts of handicrafts . Electronics and computer gear are also widely available, but prices are slightly higher than in Singapore. Hong Kong. Philippines and Kuala Lumpur. A Thai speciality are the night markets found in almost every town, the largest and best-known of which are in Bangkok and the Night Bazaar in Chiang Mai. Here a variety of vendors from designers to handicraft sellers have stalls selling goods which cannot normally be found in malls and day markets. Most night markets also have large open air food courts attached. You can also find marvelously tacky modern clothing accessories. Witness pink sandals with clear plastic platform heels filled with fake flowers. Night markets along the main roads and Bangkoks Mahboonkrong (MBK) Mall, near the Siam skytrain stop, are particularly good sources. Not to be left out is what is often touted as the worlds biggest weekend bazaar - The Chatuchak Weekend Market or knowned to locals simply as JJ Market. Chatuchak sells a myriad of products ranging from clothes to antiques, covers over 35 acres (1.1 km square) and is growing by the day Thai silk is made from the cocoon of the silk worm. It is a very complicated process and is painstakingly completed by Thai women in the Northeast region of Thailand. From raising the silk worms to the weaving of the fabric, it is a real work of art. Celadon ceramics are another Thai signature handicraft that you dont want to miss purchasing on your visit to Thailand. Celadon ceramics have been around for hundreds of years and have been an attempt to create a type of manmade jade. The Thai people are master craftsmen and their talent shines through in the hand carved wooden items available for purchase throughout Thailand. Different types of wood are used coconut, sandalwood and teak. Note, for some products in some markets haggling is the norm, especially in Bangkok. In some locations, market and road-side vendors will try to charge you as much as they think you can afford to pay. Its not uncommon to buy something, walk outside, and find somebody who bought the same item for half or one third what you paid (or even less). Try to figure out the items rough value first 8212 adjacent stalls, government-run fixed price shops and even hotel gift shops are a good starting point and youll find that prices drop drastically when the seller realizes you have some idea of what it costs. However, it is important to note that haggling, is not at all common in many of the wet markets or those places with prepared foods. For example, in the local Chiang Mai marketplaces, vendors become deeply offended by the oblivious foreigner trying to get a discount on eggs or bananas or prepared foods by the roadside. At the same time, asking for a discount when trying to buy some souvenirs is generally ok, but the point is to not try and bargain hard as one might in other countries such as India. If you want to receive new experience by shopping in the most luxurious shopping mall in Thailand, you should go visit the Siam Paragon. One of the most famous landmarks in Thailand which is located on Rama I Road in Pathum Wan district,at the middle of teenagers walking street called Siam. You could visit Siam Paragon by driving your car or take the BTS train either at Sukhumvit or Silom lines and get off when you reach Siam station. That said, something like custom tailored suits are generally hugely marked up for the foreign visitor, but good luck getting a reasonable price. Learn Edit Meditating Thai Buddhas Diving Cooking Gemology Massage Meditation Thai Kick Boxing Muay Thai(Art of Fighting Thailand Style) Thai language Edit Thai is a tonal language with 5 tones (mid, low, falling, high and rising). The Thai alphabet has 44 consonants, 15 vowel symbols and 4 tone marks. Each letter of the Thai alphabet is learned with its associated object: g as in chicken, k as in egg, k as in bottle. up to h as in owl. There are numerous transcription methods for writing Thai in Latin letters, all of which are of limited use in Thailand. It is highly recommended to start learning the Thai alphabet from the start. Thai transliterations into English can be quite inaccurate, as the language has several vowels and consonants which English does not have. It also does not have a couple of consonants which English does have. (c,q,v,x,z) In addition, for some strange reason the letters g and j are frequently mistranslated as k and ch respectively. This is despite the Thai language having the same letters in its alphabet, both of which are pronounced the same as in English. Some notable examples are: Phuket - actually pronounced Pooget. Krabi (Grabee), Kanchanaburi (Garnjanaburee). Koh (as in Koh Samui etc), is pronounced Gau. Also in any transliteration containing an h after a consonant with the exception of ch, ignore the h and just pronounce the consonant. As in Phuket, Nong Khai, Khao Lak. Thonburi and so many others. Another seriously mispronounced letter is v. This letter does not occur in the Thai language at all, and is always actually a w. (Suvarnabhumi - Suwannapoom - being an example.) Language schools in Bangkok for studying Thai Piammitr (Plenty of Friends) Language School located near Asok 7 Courses are 60-hours of class time and last one month. Thai Language Achievement School in Silom 8 Unity Thai Language School 9 Jentana amp Associates Thai Language School 10 Walen School 11 AUA (American University Alumni) Language Center Bangkok 12 The AUA uses a non-traditional method where all teaching is done in Thai without books or any use of English. Students learn by looking and listening and eventually after a certain number of hours are expected to begin to speak Thai naturally. Chulalongkorn University Intensive Thai classes 13 Intensive Thai courses with an emphasis on learning to read and write academic Thai at a university level. My Thai Language School 14 Thai corporate courses, private and group class. Language schools in Chiang Mai for studying Thai Effective Thai near the Ping river 15 Small group and 1-to-1, online and in Chiang Mai, ED visa Websites and Apps for studying Thai thai-language 16 Reference documents, interactive lessons, dictionary, and forums for learning Thai (website) Thai Script 17 Learn reading, writing and pronunciation of the Thai script (Android app) It should be noted that Thai Immigration has decided to clampdown on the frequent misuse of Thai Educational visas which at one time could be obtained for five years provided the applicant enrolled at an approved educational establishment. With effect from August 29, 2014, ED visas will only be issued for 90 days. The initial validity can be extended by an additional 90 days three times thereafter, but only for a maximum period of one year. More information can be obtained by visiting the Thai Immigration website. 18 The two main opportunities for work for foreigners are teaching English and dive instructor . but both are very competitive and dive masters in particular are paid a pittance. To become a dive instructor, the most popular destination is Ko Tao (Turtle Island) a few hours off the coast of Chumphon in the Gulf of Thailand. There are dozens of dive shops that provide training and internships. Anyone with a four-year degree can gain employment as an English teacher in Thailand, and even those without a degree can usually find work under the table. Normal starting salary is approximately 30,000 baht per month and this goes up and down slightly depending upon location (higher in Bangkok, lower in some up-country towns). A great start to working as a teacher is a TESOLTEFL Certificate. Providers include Chiang Mai University 19 and SEE TEFL 20 in Chiang Mai and various locations through the TEFL International franchisees 21. Finding any other kind of work in Thailand can be difficult, as wages are poor and a large number of occupations are legally off limits to non-Thais. Thai law requires foreigner to earn quite a high wage to be eligible for a work permit. Companies and schools should assist employees to obtain visas and work permits, but some schools fear the extra work involved. One of the best ways to earn a living in thailand is to be a freelancer. You can have an activity from your home or better from a Coworking space. Since your activity is not in Thailand there is nothing illegal. Volunteering is a great way to meet locals and experience the culture and traditions of Thailand. There are many worldwide organizations that offer volunteer work on such projects as community development, conservation, wildlife sanctuary maintenance amp development, scientific research, amp education programs. Here are two of them: Childs Dream Foundation. 2383 Wualai Rd, Haiya, Muang, Chiang Mai 50100. 66 53 201 811 (infochildsdream.org ), 22. Founded by two Swiss financiers with good hearts, Childs Dream places volunteers in schools in Thailand, Laos, and Cambodia in addition to other good works. They are highly regarded for their ethics and efficiency. Does not charge volunteers. 160edit Foundation for Education and Development ( formerly known as Grassroots Human Rights and Development ), Moo 4 Khuk Khak, Takuapa, Phang Nga 82120 ( at km790 on Rt 4 in Khuk Khak (Khao Lak) ), 66 76 486 351. 23. A joint Burmese-Thai NGO committed to assisting Burmese migrant workers in Phang Nga Province, just north of Ko Phuket in the region better known as Khao Lak. FED runs schools, health clinics, womens empowerment programs, and provides legal assistance to political and economic refugees. The organisation runs on a shoe-string and depends on the commitment of paid staff and volunteers. Does not charge volunteers. 160edit Isara Foundation. 8971 Mee Chai Rd, Amphur Muang, Nong Khai 43000. 66 42 460827. 24. 160edit SEE TEFL Volunteer English Teaching. (infoseetefl ), 25. 160edit IMPORTANT: Volunteering is defined as a form of employment by the Thai authorities. Foreigners must obtain a work permit even to volunteer for small projects. This is easier to obtain than a normal work permit, and can be issued even for one or two days. Tourists are advised to take these rules seriously. Thai jails are not comfortable if you are arrested on a Friday you may not be able to contact anyone before Monday. Thai-style seafood curry The food alone is really reason enough for a trip to Thailand. Curries, fruit shakes, stir fries, fresh fish made a zillion ways - and thats just the beginning. Food in Thailand can be as cheap and easy as 25 baht pad thai (Thai fried noodles) cooked at a street stall and floating markets 26 or as expensive and complicated as a 100 ten-course meal by a royal chef served in one of Bangkoks 5 star hotels. Since most backpackers will be sticking closer to the first than the second, one of the great things about Thailand is that food from stalls and tiny sidewalk restaurants is usually quite safe. Unlike some Asian countries, travellers should worry more about overeating or too much curry spice than about unclean kitchens and bad food. In fact, street restaurants, where you can see what youll get and everything is cooked on the spot can be a safe option. Etiquette Edit Thai food is most commonly eaten with fork and spoon . Hold the spoon in your right hand and use it to eat, and reserve the fork for piling food onto your spoon. Chopsticks are only employed for noodle soups and East Asian-style dishes. Thai food is meant for sharing . Everybody gets their own plate of rice and tiny soup bowl, but all the other dishes are laid out in the middle of the table and youre free to eat what you wish. Though some people believe that taking the last piece from a shared plate is considered slightly unlucky, and you may hear people make wishes for others to compensate for their own misfortune 8212 a popular wish is that may my girlboyfriend be beautiful Food is also generally brought out a dish at a time as it is prepared. It is not expected for diners to wait until all meals are brought out before they start eating as is polite in western culture. Instead they should tuck into the nearest meal as it arrives. Thai cuisine Edit Thai cuisine is characterized by balance and strong flavors, especially lime juice . lemon grass and fresh coriander . the combination of which gives Thai food its distinctive taste. In addition, Thai food has a deserved reputation for being spicy . with hot little torpedo-shaped chillies called phrik khii nuu (, lit. mouse shit chillies) making their way into many a dish. Thais are well aware that these can be more than Westerners can handle and will often ask if you like it hot ( phet ) answer yes at your own risk Thai dishes can be roughly categorized into central Thai food (around Bangkok), northern Thai food (from the northern region around Chiang Mai. with Burmese and Chinese influence), north-eastern Thai food (from the Isaan region bordering with Laos ) and southern Thai food (with heavy influences from Malaysia ). The following list covers some better-known dishes see Isaan for Isaan food, which is widely available throughout the country. The Thai staple food is rice ( khao ), so much so that in Thai eating a meal, kin khao . literally means eat rice. Khao suai () or beautiful rice is the plain white steamed rice that serves as the base of almost every meal. Khao phat () is simple fried rice, usually with some pork ( muu ) or chicken ( kai ) mixed in. Khao tom () is a salty and watery rice porridge served with condiments, quite popular at breakfast. Khao niao () or sticky rice is glutinous rice - usually eaten dry, traditionally by hand, with grilledfried pork or chicken or beef. It is especially popular (more than plain rice) in North-Eastern (Isan) and Northern provinces, but is widely available throughout the country, especially in places specializing on Isan or Lao cuisine. Khao Chae ()is a croquette. Polished rice soaked with cold water. Which is often a barracuda. Then eat with rice variety. Kuay tiao phat sii-u kai . or fried giant rice noodles with soy sauce and chicken Thais are great noodle eaters. The most common kind is rice noodles, served angel-hair ( sen mii ), small ( sen lek ) and large ( sen yai ), but egg noodles ( ba mii ), Chinese-style stuffed wonton ravioli ( kio ) and glass noodles made from mung beans ( wun sen ) are also popular. Unlike other Thai foods, noodles are usually eaten with chopsticks. They are also usually served with a rack of four condiments, namely dried red chillies. fish sauce, vinegar and sugar which diners can add to their own taste. Phad Thai (), literally Thai stir-fry, means thin rice noodles fried in a tamarind-based sauce. Ubiquitous, cheap and often excellent - and as an added bonus, its usually chili-free (you can add yourself, however, or ask to do if buying of the street - but be warned, it is often really hot). Can be made vegetarian, with shrimp, pork, or chicken. Ba mii muu daeng () yellow egg noodles with slices of red (barbecued) pork. Guay dtiao ruea () is a rice noodle soup with a fiery pork blood stock and an assortment of offal. An acquired taste, but an addictive one. Kanom Jeen () can be divided into two types - famentation flour and newly-milk flour - In each region of Thailand has different eating depend on local. The big festival of Kanom Jeen will be on March every year district Thug Song at Nakon Sri Thammarat. Soups and curries The line between soups ( tom . literally just boiled) and curries ( kaeng ) is a little fuzzy, and many dishes the Thais call curries would be soups to an Indian. A plate of rice with a ladleful of a curry or two on top, known as khao kaeng (), is a very popular quick meal if eating alone. Tom yam goong () is the quintessential Thai dish, a spicy, sour soup with prawns, lemongrass and galangal. The real thing is quite spicy, but toned-down versions are often available on request. Tom kha gai () is the Thai version of chicken soup in a rich galangal-flavored coconut stock, with mushrooms and not a few chillies. Gaeng ped (, red curry) this coconut-based red curry dish can be spicy. Red curry with roast duck ( kaeng phet Bped yaang ) is particularly tasty. Gaeng kheow-waan (), sweet green curry, is a coconut-based curry with strong accents of lemongrass and kaffir lime. Usually milder than the red variety. Gaeng som (), orange curry, is more like tamarind soup than curry, usually served with pieces of herb omelette in the soup. Thais like their mains fried ( thot or phat ) or grilled ( yaang ). Fish, in particular, is often deep-fried until the meat turns brown and crispy. Ka-phrao kai (), literally basil chicken is a simple but intensely fragrant stir-fry made from peppery holy basil leaves, chillies and chicken. A classic Isaan meal: som tam papaya salad, larb meat salad and sticky rice About the only thing Thai salads ( yam ) have in common with the Western variety is that they are both based on raw vegetables. A uniquely Thai flavor is achieved by drowning the ingredients in fish sauce, lime juice and chillies - the end result can be very spicy indeed Som tam (), a salad made from shredded and pounded raw papaya is often considered a classic Thai dish, but it actually originates from neighboring Laos. However, the Thai version is less sour and more sweet than the original, with peanuts and dried shrimp mixed in. Yam ponlamai () is Thai-style fruit salad, meaning that instead of canned maraschino cherries it has fresh fruit topped with oodles of fish sauce and chillies. Yam som-o () is an unusual salad made from pomelo (a mutant version of grapefruit) and anything else on hand, often including chicken or dried shrimp. Yam wunsen () is perhaps the most common yam . with glass noodles and shrimp. Yum Tua Poo () is a mellow mix of pork and shrimp. Of Winged Bean and crunchy sweet-sour flavor. The taste is a little spicy, exotic food. Thais dont usually eat dessert in the Western after-meal sense, although you may get a few slices of fresh fruit ( ponlamai ) for free at fancier places, but they certainly have a finely honed sweet tooth. Khanom () covers a vast range of cookies, biscuits, chips and anything else snackable, and piles of the stuff can be found in any Thai office after lunch. One common variety called khanom khrok () is worth a special mention: these are little lens-shaped pancakes of rice flour and coconut milk, freshly cooked and served by street vendors everywhere during the morning hours, but after that you might probably find it a bit difficult to find. Khao niao ma-muang () means sticky rice with mango, and thats what you get, sweetened sticky rice and ripe mango with some coconut milk drizzled on top. Filling and delicious and an excellent way to cool the palate after a spicey Thai dish Alternatively, for the more adventurous type, an equally popular dish is Khao niao tu-rean in which you get durian instead of mango with your sticky rice. Waan yen (), literally sweet cold, consists of a pile of ingredients of your choice (including things like sweet corn and kidney beans) topped with syrup, coconut cream and a pile of ice, and is great for cooling down on a hot day or after a searing curry. Thong Yib (), is originally Portuguese dessert. It was introduced to Thais a few hundred years ago by Marie Guimar de Pinha (). Thong Yib literally means pinched gold. It is made from egg yolks, its bound is pinched to star-shaped. One piece of Thong Yib is bite-sized, served in a tiny cup. Thong Yib is sold in typical markets in the morning. A pack of 6-8 pieces is around 20-25 baht. Travellers can also find these in other Thai dessert shops. For example, Mae U-Dom (), this is a famous Thai dessert shop, open daily from 8 a.m. to 7 p.m. Mae U-Dom located on Din-sor ( pencil) road, near Satri wittaya School () and the Democracy Monument. Another shop is Ma-li-wan (), open daily from 8 a.m. to 5 p.m. It is located on Soi Arie 1 ( 1), not far from Arie BTS station. Thong Yod () means gold drop and its shape is like a drop. It is Portuguese sweet like Thong Yib (). Rice flour is mixed with egg yolk, this is the difference of Thong Yod from Thong Yib that has no flour. Thong Yod is usually sold with Thong Yib . A pack of 10-15 pieces is priced around 20-25 baht. It also be sold at Mae U-Dom () and Ma-li-wan (). Foy Thong () means gold fibre. It is egg-based Portuguese sweet too. It is made from yolks mixed with egg-dew (the light egg white that remains in the egg shell). It is like fibre because the stirred mixture is poured through a pastry cone into hot syrup. When it is long enough, it will be folded to a fold. A pack of 3-4 folds is priced around 30 baht. It is usually sold by the same vendors who sell Thong Yib and Thong Yod . Mae U-Dom () and Ma-li-wan () also sell this. Thong muan () is a kind pocket Thailand is a circular loop coil looks crisp. In Thailand, there are many varieties of desserts. Most Thai people like to eat desserts that are made from coconut milk. Khao lam () means Bamboo sticky rice which is a sticky rice (white or black) with sweetened coconut milk, which may include taro or black bean, and stuffed into bamboo sticks. Bua loy kai-wan () means Dumplings in coconut cream with egg. Dumpling balls in coconut cream with egg is found everywhere in Thailand and it also is a popular dessert. This dessert is often enjoyed in the evening. The dumpling balls are made from flour, water and coloured water. Dumpling balls in coconut cream with egg can also be found in colours such as green, purple, blue, yellow, pink, white and so on. Each colour is made from flowers and vegetables. The ingredients of this dessert contains eggs, coconut milk, taro, corn, and colourful dumpling balls. Most Thai people loves these because it is a hot coconut cream soup with dumpling balls and eggs and tastes sweet and creamy. Kluay buat-chi () means Banana in coconut milk. Banana in coconut milk are easy to buy and cook. The taste is creamy, sweet and silky. The ingredients are cheap and contains bananas, coconut milk, some salt and sugar. Most Thai people like to cook this dessert because of the affordable ingredients and the dish is easy to make. However, banana in coconut milk are easy to find in the supermarket and other shops. Tubtim Krob () Water Chestnut with Syrup and Coconut Milk. A tasty and refreshing dish when served with ice. It is very popular in the summer time and can be found in the markets. Khanom Thai - usually made of starch, sugar and coconut milk. In the early times, Knanom Thai was only made for special occasions, like weddings and Songkran day, because of the considerable amount of time and people required in order to make a perfect Khanom Thai. Moreover, Thais believe that the names and the shapes of Khanom Thai will bring good luck to those who consume it. Rook choob - is one of the most popular Thai desserts. Most people like this dessert because it is colourful and often made into fruit shapes. Moreover, Rook choob is made into a bite size, so it easy to eat. A main ingredient of this dessert is crushed green bean. It smells great from the natural colours such as Bai toey (green), Aun chun (blue) etc. While chewing it, you will not only get a soft sweet taste from soybean and coconut milk but also a good smell from aroma candles smoke. Great for relaxing with a hot tea. Can be bought for cheap at local markets and food shops. Ka noom sord sai - is a meticulous Thai dessert because it has many steps to make. It consists of sticky rice, flour, coconut etc. The dessert has a sweet taste from coconut and palm sugar and a wonderful smell from aroma candles smoke. It is delicious and nutritious because of the carbohydrates and fat. This dessert is cheap and easy to find due to the availability of the ingredients. Furthermore, it is packed with Thais folk wisdom style, which is banana leaf and small bamboo pin. The banana leaf will keep the desserts smell and freshness. Kaow tom mud is another dessert that popular in Thailand. It consists of many ingredients such as sticky rice, black bean, banana, coconut, etc. This desser provides many nutrients from carbohydrates and vitamins B1 and B2. Foreigners can buy this dessert for cheap in any local market. It should be eaten while it is hot to keep the sticky rices softness. This dessert is wrapped with a traditional Thai banana leaf. Vegetarian food Edit Vegetarians wont have too many problems surviving in Thailand, with one significant exception: fish sauce ( naam plaa ) is to Thai cuisine what soy sauce is to Chinese food, and keeping it out of soups, curries and stir-fries will be a challenge. That said, Thailand is a Buddhist country and vegetarianism is a fairly well-understood concept, especially among Chinese Thais (many of whom eat only vegetarian food during several festivals). Tofu is a traditional Thai ingredient and they arent afraid to mix it up in some non traditional dishes such as omelettes (with or without eggs), submarine sandwiches, and burritos. Since Thai dishes are usually made to order, its easy to ask for anything on the menu to be made without meat or fish. Bangkok features several fantastic veggie and vegan restaurants, but outside of big cities make sure to check that your idea of veggie matches the chefs. Some key phrases for vegetarians: gin jay (I) eat (only) vegetarian food karunaa mai sai naam plaa Please dont use fish sauce karunaa mai sai pong chu roht Please dont use MSG Restaurant chains Edit Thailand has a large number of indigenous restaurant chains offering much the same fare as your average street stall, but with the added advantages of air conditioning, printed menus (often in English) and some semblance of hygiene. All the chains are heavily concentrated in Bangkok. but larger cities and popular tourist spots may have an outlet or two. MK and Coca are near-ubiquitous chains specializing in what the Thais call suki . perhaps better known as hotpot or steamboat. A cauldron boils in the middle of your table, you buy ingredients (40-80 baht a pop) and brew your own soup. The longer you spend, the better it tastes, and the bigger the group youre with, the more fun this is SampP 27 outlets are a bakery, a caf and a restaurant all rolled into one, but their menus a lot larger than youd expect: it has all the Thai mainstays you can think of and then some, and most all of it is good. Portions are generally rather small, with prices mostly in the100-300 baht range. Yum Saap (signs in Thai look for the big yellow smiley logo) is known for their Thai-style salads ( yam ), but they offer all the usual suspects as well. Quite cheap with mains around 50-150 baht. Kuaytiew Ruea Siam (signs in Thai look for the boat-shaped decor and hungry red pig logo) does dirt-cheap noodles with prices starting about 40B. Portions arent too generous, but at that price you can get two No concessions to English speakers in menu or taste, so point amp choose from the pictures and watch out for the spicier soups. Fuji 28 and Zen specialize in surprisingly passable Japanese food at very cheap prices (at least compared to Japanese restaurants almost anywhere else) ricenoodle mains are less than 100 baht, and you can stuff yourself full of sushi for less than 500 baht. And yes, you can find the usual McDonalds . KFC . Pizza Hut . Komalas etc if you insist. If you do end up at McDs, at least try the un-Maclike fried chicken with McSomTam (green papaya salad). For those craving American-style pizza, try the ubiquitous The Pizza Company . which is a less expensive and (arguably) tastier local chain. Drink Edit Tap water is usually not drinkable in Thailand outside of Bangkok. In many places in Bangkok however, particularly in new buildings, drinking tap water is perfectly safe. However, if you dont want to chance it, buying a bottle of water is the obvious solution. Bottled water ( naam plao ) is cheap and ubiquitous at 5-20 baht a bottle depending on its size and brand, and drinking water served in restaurants is always at least boiled ( naam tom ). Ice ( naam khaeng ) in Thailand usually comes packaged straight from the factory and is safe there is only reason to worry if you are served hand-cut ice. You can buy a large package of ice in most 7-11s for 7 baht, too. Mainly in residential areas, machines dispensing water into your own bottle (1 baht or 50 satang liter are often available. This is a clean (the water is cleaned and UV-treated on the spot) and extremely cheap option, also, this way youll avoid making unnecessary plastic waste from empty bottles. These machines are widely available streetside in Chiang Mai. Iced drinks Edit Coconut water ( naam ma-phrao ), iced and drunk directly from a fresh coconut is a cheap and healthy way to cool the body. Available at restaurants and also from vendors that specialize in fruit juice. Fruit juices, freezes, and milkshakes of all kinds are very popular with Thais and visitors alike. Most cafs and restaurants charge 20-40 baht, but a bottle of freshly squeezed Thai sweet orange juice ( naam som )- which really is orange in colour - can be sold on the street for 15-30 baht. Thais often add salt to their fruit juices-- an acquired taste that you might just learn to like. Thais also like to have basil s eeds in their iced fruit juice sold on the road - which looks like small jelly balls down of the bottle. Tea and coffee Edit One of Thailands most characteristic drinks is Thai iced tea ( chaa yen . lit. cold tea). Instantly identifiable thanks to its lurid orange colour, this is the side effect of adding ground tamarind seed (or, these days, artificial colour) during the curing process. The iced tea is always very strong and very sweet, and usually served with a dash of condensed milk ask for chaa dam yen to skip the milk. There is also Lemon tea ( chaa ma naow ) which is also strong and sweet. Naam chaa is a loose term for plain tea without milk and sugar, being it black, Chinese or even green tea in some specific context. Though mostly itll refer to Chinese tea, asking for Naam chaa can give you any of these depending on what the restaurant serves. To ask for any of those specifically, chaa jiin is literally Chinese tea which is often served in restaurants for free, Western-style black tea is called chaa farang ( - lit. Westernwesterners tea) and chaa khiao is green tea, literally. However, green tea is not so common in Thailand, in a sense. Ordering green tea outside of a Japanese style restaurant will most likely give you a sweet bottled green tea or sweet instant green tea which can be quite different from what you might expect. And if you happen to know that Dam means black in Thai, imitating the word structure of green tea hence asking for chaa dam will likely give you the cha dam yen mentioned above instead. Coffee ( kaafae ) is also widely available, and is usually served with condensed milk and lots of sugar. Ask for kaafae thung to get traditional filtered bag coffee instead of instant. Two terms used widely and can be found in most local stalls and street restaurants drinks menu are O liang () and O yua () are borrowed words from Teochew Chinese dialect for iced and hot black kaafae thung respectively both are very sweet though. Unlike tea, asking for kaafae dam will give you a black coffee but a lot of sugar is not uncommon. The Starbucks phenomenon has also arrived in Thailand, but for the moment local competitors Black Canyon Coffee and SampP still have the edge in marketshare. These are the places to look for if you want that triple-moccha latte with hazelnut swirl and are willing to pay 75 baht for the privilege. Black Canyon Coffee 29 is Thailands home-brewed Starbucks, but while coffee is their mainstay they also offer a limited meal menu. Try the chaa yen (lurid orange Thai iced tea with milk). Herbal juice Edit Herbal juice is characteristic of Thai drinks. It makes from herbs in nature and it is folkways drinks of Thailand people as well. They call healthy drinks they often drink herbal juice with ice. Basic process is squashing the herbal, it will give herbal juice. Also, herbal water has benefits to the body such that it can help you refreshed when you feel thirsty as well as it can help you to healthy such that it nurtures the skin ,nurtures the blood system and nurtures eyesight etc. Herbal drinks as the follows: Roselle juice ( naam gra jee yeb ): is red and usually sweetened (though can be ordered without sugar ( mai waan lit. not sweet ) in which case it is a little sour). It has benefit to the body such as it gives high vitamin A, nurtures eyesight, gives calcium to help maintain healthy bones and improves wound healing. You can buy on herbal juice shop, Thai restaurant and street of Chinatown at least 15 baht. Most restaurants charge 20-50 baht. Lemon grass water ( ): its green and the flavour is rather bitter sweet. Its a very useful medicinal juice as it helps alleviate indigestion, helps in reducing fevers, helps reduce blood pressure, and helps improve the skin by reducing acne and pimple. You can buy on street of Chinatown and herbal juice shop in the price around 15-30 baht Bael water ( ): its brown and rather sweet. It helps to body refreshed, coating on the stomach and helps in the healing of ulcers. You can buy on herbal juice shop, on street of Chinatown and Thai restaurant in the price around 15-50 baht. Gotu kola water ( naam bai bua bok )160: is the herbal that has cooling effect within a body. Some seller may add sugar for the better taste. Gotu kola has many properties e.g. decrease acne, cure bruised inside,maintain the brain, support blood flow. Passion fruit water ( naam sao wa rods )160: this drink has a good taste, little sour and sweet. If drink it when it cool that can make you refresh. Moreover it can help about healthy. For example, easier to sleep, be old slowly, maintain gum, teeth, ability of seeing, hair because it rich of many vitamins. Pomegranate Juice ( naam tub tim ) its colour may look terrible because its red but the taste is good. If drink it every day it will be long-term affects that is you will have a healthy skin, antioxidant, Diabetes treatment, prevention of scurvy. You always meet it on the street side at china town. The price of it about 20 bathbottle. Butterfly Pea water ( naam aun chaan ) this drink is violet in colour and has many benefits e.g. antioxidant, increase energy, increase rate of blood flowing, Diabetes treatment. The seller usually mix it with honey or lemon to make better taste. Energy drinks Edit Thailand is the original home of the Red Bull brand energy drink - a licensed and re-branded version of Thailands original Krathing Daeng (, Red Bull), complete with the familiar logo of two bulls charging at each other. The Thai version, however, is syrupy sweet, uncarbonated and comes packaged in medicinal-looking brown glass bottles, as the target customers are not trendy clubbers, but Thailands working class of construction workers and bus drivers in need of a pick-me-up. And a pick-me-up it most certainly is the caffeine content is higher even than Western-style Red Bull, and packs a punch equivalent to two or three shots of espresso coffee. Krathing Daeng and its many competitors (including M150, Shark. 357 and the inevitable Karabao Daeng . Red Buffalo) are available in any convenience store for 10 baht a pop, although in some places you can now buy imported European Red Bull for five times the price. Alcohol Edit Drinking alcohol in Thailand, especially if you like Western tipples, is actually comparatively expensive - but still very affordable by Western standards. Note that retail sales of alcohol in supermarkets, convenience stores etc are banned between midnight and 11:00 and, more bizarrely, 14:00-17:00 . Restaurants and bars are not affected, and smaller, non-chain stores are often willing to ignore the rules. However in certain circumstances these rules are relaxed for alcohol purchases above a particular quantity. For example if you purchase 5 liters of wine during the restricted period, then the purchase will not be allowed, however if you were to purchase say 10 liters of wine in the same period then this would be permitted. There are also occasional days throughout the year when alcohol cant be sold anywhere - even the smaller mom amp pop shops normally adhere to the rules on these days, and most bars and pubs do too (although you can probably find a beer somewhere if youre desperate enough). Up-market hotel bars and restaurants are probably the only places that are realistically likely to be exempt. Religious holidays and elections are normally the reason for these restrictions. The misnamed Thai whisky ( lao ) refers to a number of liquors. The best known are the infamous Mae Khong ( Mekong) brand and its competitor, the sweeter Saeng Som (Sangsom), which are both brewed primarily from sugarcane and thus technically rum. Indeed, the only resemblances to whisky are the brown tinge and high alcohol content, and indeed many people liken the smell to nail polish remover, but the taste is not quite as bad, especially when diluted with cola or tonic water. This is also by far the cheapest way to get blotto, as a pocket flask of the stuff (available in any convenience store or supermarket) costs only around 50 baht. The real Thai whisky is lao khao ( white liquor), which is distilled from rice. While commercial versions are available, its mostly distilled at home as moonshine, in which case it also goes by the name lao theuan (jungle liquor). White liquor with herbs added for flavor and medical effect is called ya dong (). Strictly speaking, both are illegal, but nobody seems to mind very much 8212 especially when hilltribe trekking in the North youre likely to be invited to sample some, and its polite to at least take a sip. Thai rice wine ( sato ) is actually a beer brewed from glutinous rice, and thus a spiritual cousin of Japanese sake . While traditionally associated with Isaan. its now sold nationwide under the brand Siam Sato . available in any 7-11 at 25 baht for a 0.65L bottle. At 8 alcohol, its cheap and potent, but you may regret it the next morning The original style of brewing and serving sato is in earthenware jars called hai . hence the drinks other name lao hai (). These are served by breaking the seal on the jar, adding water, and drinking immediately with either glasses or, traditionally, with a straw directly from the pot. Western-style beer ( bia ) is a bit of an upmarket drink in Thailand, with the price of a small bottle hovering between 50 and 100 baht in most pubs, bars and restaurants. Thais like their lagers with relatively high alcohol content (around 6), as it is designed to be drunk with ice, so the beer in Thailand may pack more of a punch than you are used to. However, if you are an experienced drinker from Western Europe, namely Belgium or part of Germany, you will find it similar to your local tastes. Local brews . For many years the only locally brewed beer was Singha (pronounced just Sing ) but it has lost market to cheaper and stronger Chang . Both Singha and Chang beer are fairly strong (Chang being 6.0 now as at 2014-was 6.4. and Singha 5), but for those who prefer something a bit lighter, both local brands have introduced low-alcohol versions of their beers. Singha Light comes in at 3.5, Chang Draught is 5 and Chang Light is 4.2. There is also now a Chang Export brand at 5. Both are strong in alcohol percentage, gives a little spicy taste (for Europeans, you can refer them to Leffe or Duvel) rather than blended smoothness of German beers (Erdinger or Paulaner). Chang has a reputation for having an inconsistent alcohol content, where sometimes a few Chang beers can be more potent than expected. There are also some cheaper local beers. Singha Brewing launched the lower priced Leo brand to compete more effectively with Chang (very popular among locals and expats) and Archa (cheapest, but the taste is not as nice, its not sold in the bars often, but is available in almost any 7-11) being among the most popular. Leo and Archa are both 5, and Archa is the cheapest of all in the 711. Premium brands . The two most popular premium brands are Heineken and Tiger . but San Miguel . Federbrau and other Asian beers such as the Japanese Asahi are also fairly commonplace. The premium beers tend to be a bit weaker than the full-strength local beers, and are about 10-20 more expensive. Imported beers . Most upmarket pubs in touristy areas will have at least a couple of imported beers available along with the usual local brands, either on draught, in bottles or both. Belgian and German beers can often be found, as well as Irish stouts and ales such as Guinness . British bitters such as John Smiths and the light Mexican beer Corona is gaining in popularity. Regional favourite Beerlao has also started to make an appearance in bars and pubs around the country. All imported beers (with the exception of Beerlao) are very expensive though, being about twice the price of locally sourced beers. Other non-beers . The usual range of alcopops is available in Thailand, with Bacardi Breezer enjoying the lions share of the market. Spy wine cooler (of about 10 varieties) is also popular. Cider is harder to find, although some pubs have started to stock Magners and Bulmers . Imported liquors, wines and beers are widely available but prohibitively priced for the average Thai. A shot of any brand-name liquor is at least 100 baht, a pint of Guinness will set you back at least 200 baht and, thanks to an inexplicable 340 tax, even the cheapest bottle of wine will set you back over 500 baht. Note that, in cheaper bars (especially the go-go kind), the content of that familiar bottle of Jack Daniels may be something entirely different. Sleep Edit Thailand has a plethora of accommodation in every price bracket. Always take a look at the room (or better still several rooms, sometimes owners offer not the bestcheaper rooms first) before agreeing a price. In smaller establishments also do ask for the agreed price in writing to avoid problems during check out. The best prices (30-50 off rack rates) for accommodation can be found during Thailands low season, which is during May - August, which not surprisingly also coincides with the regions monsoon season. The peak season is during December - February. The prices listed are average for the country, and vary depending on the region and season. Smaller provincial towns will not have fancy hotels or resorts, while on popular island beaches it may be hard to find something cheaper than 300-400 baht even during the low season. Hostels are something not typical for Thailand. You will often get a bit more Westernized and hotel-like interiors. They will usually have both a dorm and private rooms, depending on what you are interested in. Hostels will usually always be filled with western tourists, and it is easy to make friends and socialize with the other guests. Most hostels will have decent air conditioning as well. They will almost always have free wifi, and usually a guest bar. Guesthouses are usually the cheapest option, basic ones cost 100-200 baht per room per night (100 or less for a dorm bed). This gets you a room with a fan, a squat toilet (often shared), shower (shared or private) and not much else. Better guesthouses, especially in towns with significant amount of foreign guests, have more amenities (European style toilet, 24h hot shower, bigger room or even balcony, free wi-fi internet, sometimes TV, everyday room service, fridge) - with price, subsequently, in the range 200-500 baht. This makes them close to Thai hotels - however, the difference is theyre more oriented to the Western clientele, and as such often offer various tours (sometimes overpriced), computers andor in-room Internet access, or even have a ground floor restaurant. If youre satisfied with the guesthouse of your choice and plan to stay there for more than several days (especially during the low season or in the places with abundant accommodation options such as Chiang Mai) - ask for a discount this may be offered not everywhere, but if it is - even weekly rate may be 25 less or so, and for monthly rates its not uncommon to be twice or more cheaper. Normally, youll have to pay for the entire period asked, but note that if something changes and you have to check out early - money refunds are not customary in Thailand. As such, if an early departure is possible (but unlikely enough to pay a weekmonth in advance) - you should discuss this option with the ownermanager beforehand. Last-minute bookers can often get quite steep discounts at nice hotels. Last-minute deals can be found on the internet or since recently on some mobile applications that give you large discounts on same-day bookings. If you are lucky you can get a decent 3 or 4 star hotel for the price of a hostel or guesthouse room. Thai hotels start around 200 baht and go up to around 800 baht. The upper end of this range will be air-conditioned, the lower end will not. The primary difference is that with a hotel room, your bathroom should be private, bed linen and towels should be provided, and there may be a hot shower. The guests are mostly Thais. TVs are available except in the lower end Internet access, though, is less likely to be present than in guesthouses and is even less likely to be complimentary andor in-room. Tourist hotels are generally around 1000 baht and offer the basics for a beach vacation: swimming pool, room service and colour TV. Boutique hotels . 2000 baht and up, have mushroomed during the past few years, they provide a limited number of rooms (10 or less) and more personalized service. While these can be excellent, quality varies widely, so research is essential. Business and luxury hotels . 4000 baht and up, offer every modern amenity you can think of and are largely indistinguishable from hotels anywhere else in the world. Some, notably Bangkok s Sofitel So Bangkok , The Oriental , The Sukhothai and The Peninsula are among the worlds best hotels. The most luxurious resorts also fall in this price category, with some of the very best and most private adding a few zeros to the price. Hcube ( Cozy mini duplex room ), Pattanakarn rd, ( near Hua Mark ARL station ), 30. easy access to transportation, close to Suvarnaphum Airport, shopping, food, hospital 160edit Stay safe Edit The number one cause of death for visitors to Thailand is motorbike accidents . especially on the often narrow, mountainous and twisty roads of Phuket and Samui. Drive defensively, wear a helmet, dont drink and avoid travel at night. Political unrest Edit Thailand is deeply troubled politically. The army has overthrown the democratically elected government twice since 2000 and now runs Thailand. A new constitution has been drafted which would greatly curtail the power of elected governments. A referendum on this draft has been promised for 2016 but public discussion of it is severely curtailed and the military junta have announced the setting up of a network of reducation camps for critics of the regime. The political situation is likely to remain tense. Do not under any circumstances say or write anything negative, or even make jokes, about the Thai royal family. There are strict Lese Majeste laws. This extends as far as the currency, which bears the picture of the king. Many locals will not hesitate to physically assault you or at the least verbally attack you. This will also usually land you in prison and your embassy will have little influence in freeing you. The Islamist group Jemaah Islamiyah still operates in the country, and may have links to foreign jihadists. Scams Edit Thailand has more than its fair share of scams. but most are easily avoided with some common sense. More a nuisance than a danger, a common scam by touts, taxi drivers and tuk-tuk drivers in Thailand is to wait by important monuments and temples and waylay Western travellers, telling them that the site is closed for a Buddhist holiday, repairs or a similar reason. The helpful driver will then offer to take the traveller to another site, such as a market or store. Travellers who accept these offers will often end up at out-of-the-way markets with outrageous prices - and no way to get back to the centre of town where they came from. Always check at the front gate of the site youre visiting to make sure its really closed. Some Tuk-tuk drivers might demand much higher price than agreed, or they might take you to a sex show, pretending they didnt understand the address (they get commissions from sex shows). For the same reason, avoid drivers who propose their services without being asked, especially near major tourist attractions. Dont buy any sightseeing tours at the airport. If you do, they will phone several times to your hotel to remind you about the tour. During the tour, you will be shortly taken to a small temple, without a guide, and then one shop after another (they get commissions). They might refuse to take you back home until you see all the shops. On your way back, they pressure you to buy more tours. Easily identified with practice, it is not uncommon in tourist areas to be approached by a clean cut, well dressed man who often will be toting a cellphone. These scammers will start up polite conversation, showing interest in the unsuspecting tourists background, family, or itinerary. Inevitably, the conversation will drift to the meat of the scam. This may be something as innocuous as over-priced tickets to a kantok meal and show, or as serious as a gambling scam or (particularly in Bangkok ) the infamous gem scam . Once identified, the wary traveller should have no trouble picking out these scammers from a crowd. The tell-tale well pressed slacks and button down shirt, freshly cut hair of a conservative style, and late-model cellphone comprise their uniform. Milling around tourist areas without any clear purpose for doing so, the careful traveller should have no difficulty detecting and avoiding these scammers. Many visitors will encounter young Thai ladies armed with a clipboard and a smile enquiring as to their nationality, often with an aside along the lines of please help me to earn 30 baht. The suggestion is that the visitor completes a tourism questionnaire (which includes supplying their hotel name and room number) with the incentive that they just might win a prize - the reality is that everyone gets a call to say that they are a winner however, the prize can only be collected by attending an arduous time-share presentation. Note that the lady with the clipboard doesnt get her 30 baht if you dont attend the presentation also that only English-speaking nationalities are targeted. A more recent serious scam involves being accused of shoplifting in the duty free shops in the Bangkok airport. This may involve accidentally straying across ill defined boundaries between shops with merchandise in hand, or being given a free gift. Always get a receipt. Those accused are threatened with long prison sentences, then given the opportunity to pay 10,000 or more as bail to make the problem disappear and to be allowed to leave Thailand. If you end up in this pickle, contact your embassy and use their lawyer or translator, not the helpful guy hanging around. Robbery on buses Edit Theft is common enough in Thailand - and buses are a favourite venue. In one famous case, the owner of Noporat Tours in Phuket was caught rifling minibus passengers bags during a rest stop. People are also drugged and robbed on overnight buses. Steer clear of cheapish and non-government buses, and keep your money in a money belt or another hard-to-reach place. Decline offers of food and especially drink. Warning your travel companions about these dangers will be useful. If robbed, refuse to get off the bus, loudly tell the other passengers what has happened, and ask the driver to call the police. Prostitution Edit Thailands age of consent is 15 but a higher minimum age of 18 applies in the case of prostitutes. Thai penalties for sex with minors are harsh, and even if your partner is over the age of consent in Thailand, tourists who have sex with minors may be prosecuted by their home country. As far as ascertaining the age of your partner goes, all adult Thais must carry an identity card, which will state that they were born in 2542 or earlier if they were over the age of 18 on January 1, 2017. The difference is 543 years.31 Thailand has a high rate of sexually-transmitted diseases (STDs), including HIVAIDS, both among the general population and among prostitutes. Drugs Edit Thailand has extremely strict drug laws and your foreign passport is not enough to get you out of legal hot water. Possession and trafficking offenses that would merit traffic-ticket misdemeanors in other countries can result in life imprisonment or even death in Thailand. Police frequently raid nightclubs, particularly in Bangkok. with full body searches on all patrons. Ko Pha Ngan s notoriously drug-fueled Full Moon Parties also often draw police attention. Possession of cannabis ( ganchaa ), while illegal, is treated less harshly and, if busted, you may be able to pay an on the spot fine to get out, although even this can set you back tens of thousands of baht. Its highly unwise to rely on this. While some police will accept payments on the spot for violating drug laws, others will strictly follow the harsh drug laws to the letter. Penalties for drug possession in Thailand vary in harshness depending on the following: category of drug, amount of drug, and intent of the possessor. If you do take the risk and get arrested on drug-related charges, you would do well to immediately contact your embassy as a first step. The embassy usually cannot get you out of jail but can alert your home country of your arrest and can often put you in contact with a lawyer in Thailand. The availability of drugs in Thailand can mislead tourists into making light of the penalties for possessing or selling drugs, but that is unwise. Civil conflict Edit In 2004, long-simmering resentment in the southern-most Muslim-majority provinces burst into violence in Narathiwat. Pattani and Yala provinces. All are off the beaten tourist trail, although the eastern rail line from Hat Yai to Sungai Kolok (gateway to Malaysia s east coast) passes through the area and has been disrupted several times by attacks. Hat Yai (Thailands largest city after Bangkok and its Nonthaburi suburbs) in Songkhla has also been hit by a series of related bombings however, the main cross-border rail line connecting Hat Yai and Butterworth (on the west coast) has not been affected, and none of the islands or the west coast beaches have been targeted. In September 2006, three foreigners were killed in bombings in Hat Yai. Some rebel groups have threatened foreigners, but while targets have included hotels, karaoke lounges and shopping malls, Westerners have not been singled out for attacks. Passport Edit Make a photocopy of your passport and the page with your visa stamp. Always keep your passport or the photocopy with you (the law requires that you carry your actual passport at all times, but in practice a photocopy will usually suffice). Many night clubs insist on a passport (and ONLY a passport) as proof of age. It is not required that you leave your passport with a hotel when you check in. Security Edit Carrying your own padlock is a good idea, as budget rooms sometimes use them instead of (or as well as) normal door locks carry a spare key someplace safe, like your money belt, otherwise considerable expense as well as inconvenience may result should you lose the original. Also consider some type of cable to lock your bag to something too big to fit through the door or window. Wildlife Edit Thailand has a few dangerous animals. The most common menace is stray dogs which frequent even the streets of Bangkok. The vast majority of which are passive and harmless, but a few of which may carry rabies, so steer clear of them and do not, by any means, feed or pet them. If they try to attack you, dont run as this will encourage them to chase you as if you were prey. Instead, try to walk away slowly. Monkeys may be cute and friendly, but in any area where unaware tourists have corrupted them, they expect to get food from humans. They can be very sneaky thieves, and they can bite. As with dogs, you wont want to get bitten, whether or not they have rabies . Most urban areas do not have stray monkeys, but Lopburi is famous for them. Poisonous cobras can be found throughout Thailand, hiding in tall brush or along streams. Youre unlikely to ever see one, as they shy away from humans, but they may bite if surprised or provoked. There are many more poisonous snakes in Thailand as well, including various kinds of vipers, kraits, and sea snakes. The Siamese crocodile . on the other hand, is nearly extinct and found only in a few remote national parks. Monitor lizards are common in jungles, but despite their scary reptilian appearance theyre harmless. There are also poisonous centipedes, scorpions and spiders in Thailand. Box Jellyfish have killed ocean swimmers, tourists and locals alike, many survive. All jellyfish stings are extremely painful. Immediate treatment is for cardiac arrest (CPR). 30 seconds of vinegar will keep tentacles from continuing to sting. Vinegar prevents making the contact worse when you wipe the tentacles off with a cloth. At the hospital they might give you antivenom and painkillers. The word is getting out and some resorts have nets around the swimming areas. If you swim in the ocean between India and Australia you should get more information about them. In 2015 so far there have been two deaths (which is uncommon, usually less than 1year on average), one a 5 year old French boy, and the second a local Thai tourist from Bangkok (died off of Koh Phangan). 32 33 34 Racial issues Edit Thais are normally very tolerant of people and tourists, regardless of skin colour, are very unlikely to encounter aggressive racial abuse. However some visitors may notice their ethnicity attracting some innocent attention. Usually these situations are limited to stares or unwanted attention in shops. Most Thais are often curious to find out the nationality of the black travellers they meet. Apart from this curiosity displayed by Thais, most travellers from more diverse backgrounds will enjoy their time in the country and will find it easy to strike up a rapport with Thais, who are often a bit weary of the younger Caucasian backpackers who treat the country as nothing but a big drinking holiday. Fights Edit Do not get into fights with Thais . Unless you are their fighting partner, you will eventually be outnumbered 15 to 1, and weapons (metals, sharp objects, beer bottles, martial arts) are usually involved. Trying to break up someone elses fight is a bad idea, and your intention to help may get you hurt. Keep in mind that Thailands national sport is Muay Thai . Also known as Thai Boxing, its a combat sport like few others. Thais train it from childhood and an experienced Muay Thai fighter can easily inflict bone-crushing strikes or even kill someone. It is an extremely bad idea to get into fights with Thais. Basically, Thai people are friendly and willing to welcome you to enjoy your trip in Thailand. Aside from that, most of Thailand is safe, and there are just a few people who are violent. The important thing that Thai people are concerned with, especially with male tourists, is that they shouldnt do something inappropriate to Thai women. For instance, holding hands of a Thai woman who you just met for the first time is one thing you shouldnt do. The culture in Thailand is to give respect to women. There is nothing to worry about if you are being polite. However, it would be better if you used your common sense to get away from trouble and took the usual precautions. 191 is the emergency number in Thailand which can help you if you find yourself in danger. Medical Tourism Edit A growing trend in Southeast Asia is that of foreigners seeking more affordable medical procedures. From hip replacements to dental care, Thailand has become a country of choice for residents of the UK, Australia. New Zealand. Kanada. and the United States. Other countries contributing to the doubling of medical tourism to Thailand between 2008-2012 include the Middle East (UAE. Kuwait, and Oman), Germany, Japan, and Thailands fellow ASEAN countries. Many factors contribute to Thailands attractiveness as a medical tourism destination, not least of which is its well-developed infrastructure, including being a regional hub, and the extreme desirability of the country for tourists for several decades now. Add to that its many excellent medical and dental facilities, including 30 JCI accredited hospitals its excellent medical establishment with many Western-trained and certified doctors and the substantial price savings available, and one can well see why so many medical tourists are heading towards Thailand. Aside from Bangkok, the beating heart of the country, tourists are increasingly heading up-country for medical, dental, and cosmetic treatment, as well as to the bountiful spa and wellness centres that Thailand is also famous for. These other cities have much to offer as well, and include Chiang Mai, Hua Hin, Koh Samui, PattayaChonburi, and Phuket. Medical Treatments Edit Thailand has a popular reputation as a cosmetic and sexual reassignment surgery destination the fact is that it is that, but also much more the Kingdom is capable of handling the entire gamut of medical procedures and treatments, and this is becoming much more widely known. Dental tourism is also coming to the fore as one of medical tourists primary reasons for seeking treatment in Thailand. Dermatology and fertility treatments are also, with dental care, among the most popular specialties in demand by international medical tourists. Finally, it should be noted that many of Thailands finest hospitals have also received Clinical Care Program Certification (CCPC), a reputable standard that assures excellence and quality in the care and treatment of a certain number of specific serious conditions, including many types of cancer, chronic kidney disease, diabetes mellitus, primary stroke, heart failure, joint replacement, and other major diseases and afflictions. Stay healthy Edit Being a tropical country, Thailand has its fair share of exotic tropical diseases. Malaria is generally not a problem in any of the major tourist destinations, but is endemic in rural areas along the borders with Cambodia (including Ko Chang in Trat Province ), Laos and Myanmar. As is the case throughout South-East Asia. dengue fever can be encountered just about anywhere, including the most modern cities. The only prevention is avoiding mosquito bites wear long pants and long sleeves at dusk in mosquito areas and use repellent (available at any Thai corner shop or pharmacy). For more information on recommended vaccinations and other tips for staying healthy while traveling, check out the CDC Travelers Health page dedicated to travel in Thailand. Note: if you want to avoid DEET, there are insect repellents with CMD (a safe, effective plant derivative with a registered name of Citriodiol) but these are not widely available in Thailand, better to stock up before leaving home. Food hygiene levels in Thailand are reasonably high, and its generally safe to eat at street markets and to drink any water offered to you in restaurants. Using common sense 8212 eg. avoiding the vendor who leaves raw meat sitting in the sun with flies buzzing around 8212 and following the precautions listed in our article on travellers diarrhea is still advisable. There are varying opinions as to whether it is safe to drink the tap water. Some people say the water is perfectly safe, others say to boil it first. When in doubt, stick to bottled water. Its cheap (10-15 baht per bottle) and sold everywhere. HIVAIDS ( Estimated adult (15-49) HIV prevalence is 1.3 in 2007 ) and other sexually transmitted diseases are common, especially among sex workers. Condoms are sold in all convenience stores, supermarkets, pharmacies, etc. Avoid injection drug use . Theres a pharmacy on every block in Thailand and most are happy to sell you anything you want without a prescription. However, this is technically illegal . and police have been known to occasionally bust tourists for possessing medicines without a prescription 8212 even innocuous stuff like asthma meds. Respect Edit Thais are a polite people and, while remarkably tolerant of foreigners gallivanting on their beaches and with their women, youll find that you will get more respect if you in turn treat them and their customs with respect. The wai Edit Ronald McDonald showing how its done The traditional greeting known as the wai . where you press your hands together as is in prayer and bow slightly, is derived from the Hindu cultural influence from India. and still widely practised. Among Thais, there are strict rules of hierarchy that dictate how and when the wai should be given. In brief, inferiors salute superiors first. You should not wai service people or street vendors. The higher your hands go, the more respectful you are. You will also often see Thais doing a wai as they walk past temples and spirit houses. As a foreign visitor, you are not expected to know how to wai, nor to reciprocate when waid to while youre unlikely to cause offense if you do, you may well look slightly strange. If somebody makes a wai to you, a slight bow alone is more than sufficient for ordinary occasions, and for business, most Thais will shake hands with foreigners instead of waiing anyway. Dress Edit Personal appearance is very important in Thailand as a measure of respect to other people, you will find that dressing appropriately means that you are shown more respect in return. This translates in many ways, even sometimes lowering initial offering prices at markets. While some allowance is made for the differing customs of foreigners, Thais respond more positively to well-dressed Westerners. Traditionally, Thais are modest and conservative dressers. At a minimum your clothes should be neat, clean, and free from holes or tears. Except at the beach or at sacred sites normal western dress is acceptable for both men and women, except that you should avoid clothing showing a lot of skin. Pants are preferable to shorts, blouses should have capped sleeves, and if tank tops are worn, the straps should be thick ( i.e., not spaghetti straps). Thai men generally wear pants, and most Thais view an adult man wearing shorts as fairly ridiculous shorts are primarily worn by laborers and schoolchildren. Mens shorts should be knee length or more, if worn at all. Taking off ones shoes at temples and private homes is mandatory etiquette, and this may even be requested at some shops. Wear shoes that slip on and off easily. Flip-flops, hiking sandals, and clog-type shoes are usually a good pragmatic choice for traveling in Thailand only in the most top-end establishments are shoes required. It is best to play it safe with wats and other sacred sites in Thailand your dress should be unambiguously modest and cover your entire torso and most of your limbs. For men, ankle-length pants are mandatory on top, t-shirts are acceptable, though a button-front or polo shirt would be best. Many recommend that women wear only full length dresses and skirts you should make sure that your clothing covers at least your shoulders and your knees and some places may require that you wear ankle-length pants or skirts and long sleeved tops. Shorts and sleeveless shirts are highly inappropriate, as are short skirts. The rules are even more strict for foreign visitors, so even if you see a local in shorts its not OK for everyone. Topless sunbathing is common by western women at many touristy beaches. At beaches which are primarily Thai visitors however, this is not advised. Monks Edit Buddhist monks are meant to avoid the temptation of women, and in particular they do not touch women or take things from womens hands. Women should make every effort to make way for monks on the street and give them room so they do not have to make contact with you. Women should avoid offering anything to a monk with their hands. Objects or donations should be placed in front of a monk so he can pick it up, or place it on a special cloth he carries with him. Monks will sometimes be aided by a layman who will accept things from women merit-makers on their behalf. While some monks do accept money, most of them do not and offering money to a monk is sometimes considered a sign of disrespect in Theravada Buddhist cultures. Therefore, should you wish to donate to a monk, you should only offer food and put your donation in the appropriate donation box at the temple. In the morning from 05:00 to 06:30, monks are seen walking in the front of houses and along the main road. At the same time, you can give alms to Buddhist monks. The most popular item that most people offer is rice. While the monks stand in front of you, you put something you had prepared into the monks alms-bowl. For the next step, you take off your shoes and kneel down and the monks will bless you. During the blessing, you can pour ceremonial water into a bowl which is dedicated to people who have passed away. When the monks finish with their blessings, the activity is finished. On the Buddhist holy day, you must go to temple if you want to give alms because Monks cannot go outside of the temple. The Royal Family Edit Its illegal (lse-majest) to show disrespect to royalty . a crime which carries up to 15 years imprisonment. Do not make any negative remarks, or any remarks which might be perceived as disrespectful about the King or any members of the Royal Family. Since the King is on the countrys currency, dont burn, tear, or mutilate it - especially in the presence of other Thais. If you drop a coin or bill, do not step on it to stop it - this is very rude, since you are stomping on the picture of the Kings head that is printed on the coin. Also, anything related to the stories and movies The King and I and Anna and the King is illegal to possess in Thailand. Almost all Thais, even ones in other countries, feel very strongly when it comes to any version of this story. They feel that it makes a mockery of their age-old monarchy and is entirely inaccurate. In 2007, a Swiss man was sentenced to 10 years imprisonment for spraying graffiti on the Kings portrait, although he later expressed remorse and was pardoned by His Majesty personally (quote: It troubles Me when such harsh sentences are passed.) and deported. Animal Abuse Edit Elephants are a large part of Thailands tourist business, and the smuggling and mistreatment of elephants for tourist attractions is a widespread practice. Be aware that elephants are often separated from their mothers at a young age to be cruelly trained under captivity for the rest of their lives. If you intend to go on an elephant ride . purchase an elephant painting or use elephants for other activities please take their mistreatment into account. There are a few ethical animal tourism operators in Thailand such as Elephant Nature Park and Maetang Elephant Park in Chiang Mai. A depressingly common sight on the congested streets of Bangkok and other tourist centres is elephant begging . During night hours, mahouts (trainers) with lumbering elephants approach tourists to feed the creatures bananas or take a photo with them for a fee. The elephants are brought to the city to beg in this way because they are out of work and are mistreated and visibly distressed under the conditions of the city. Please avoid supporting this cruelty by rejecting the mahouts as they offer you bananas to feed the elephants. Drugged animals such as lizards and birds are somtimes used by touts as photo subjects. These touts are often seen plying the main tourist beaches of thailand. The tout will take a photo with you and the doped up animal and then demand payment. Rare and endangered species are often sold at markets for pets, and many other animal products are sold as luxury items. Avoid buying rare pets, leather, ivory, talons, dried sea creatures (such as starfish), fur, feathers, teeth, wool, and other products since they are most likely the result of illegal poaching, and buying them contributes greatly to animal endangerment and abuse. Other Edit The head is considered the holiest part of the body, and the foot the dirtiest part. Never touch or pat a Thai on the head . including children. If you accidentally touch or bump someones head, apologize immediately or youll be perceived as very rude. Similarly, do not touch people with your feet, or even point with them. If someone is sitting with outstretched feet, avoid stepping over them, as this is very rude and could even spark a confrontation. Squeeze around them or ask them to move. Even if the person is sleeping, it is best to go around, as others are likely to notice. Take care when you sit in a temple to cross your legs under you mermaid-style so your feet do not point at any person or statue. Do not pose alongside a Buddhist statue for a photo and certainly dont clamber on them. Its OK to take photos of a statue, but everyone should be facing it. It is considered impolite and disrespectful to visibly sniff food before eating it, particularly when eating in someones home (this is true even if the sniffing is done in appreciation). Do not audibly blow your nose in public. Also, as doorway thresholds are considered a sanctuary for spirits, its important not to step on a raised threshold, but rather to step over it. Keep this in mind especially when visiting temples. In Thailand, expression of negative emotions such as anger or sadness is almost never overt, and it is possible to enjoy a vacation in Thailand without ever seeming to see an argument or an unhappy person. Thai people smile constantly, and to outsiders this is seen as happiness or friendliness. In reality, smiling is a very subtle way to communicate, and to those who live in Thailand, a smile can indicate any emotion from fear, to anger, to sadness, to joy, etc. Saving face is a very important aspect of Thai culture and they will try to avoid embarrassment and confrontation. In public places (such as large markets) the National Anthem is played over loudspeakers at 8 A.M. and 6 P.M. When this is played, everybody stops what they are doing and stands still, and you should do the same. The Royal Anthem is played in cinemas before the film, and everyone must stand. It lasts about a minute, then everyone will continue where they left off. In MRT and SkyTrain stations in Bangkok, the escalators will also lurch to a halt to prevent a large human pile-up. Bring an open mind and a sense of humour. Dont come with too many preconceived ideas about what Thailand is like, as media and friends experiences have a habit of distorting reality. If youre sticking to major cities and tourist areas, dont worry too much about under-packing you can get hold of any essentials youve forgotten. Essentials are a swimming costume, a day pack, an umbrella in rainy season and some warm clothes if traveling in October to December, as some areas get cool. Some sources say there is no point in bringing a raincoat during the warm rainy season because it is so hot and sticky your raincoat will be uncomfortable. You will only need a couple of changes of clothes as you can get washing done anywhere cheaply. Sandals for when your hiking shoes are too hot can be bought cheaply in Thailand, although large sizes for women are harder to come by. If female and anything above a size 2, busty, or tall, it is often difficult to find clothes that will fit you in any of the Thai shops. If you are male and have a waist more than 38 you will have trouble finding pants. You will largely be limited to backpacker gear (the omnipresent fisherman pants and Same Same t-shirts) or Western imports in Bangkok malls, for the same prices as back home or more. While laundry is cheap, it is useful to bring a few changes of clothes, as you may sweat your way through several outfits a day in the Thai weather. Take enough padlocks for every double zipper to stop wandering hands and lock up your belongings, even in your hotel room. Lock zippers through the lower holes, not the upper ones on the pull tabs 8212 although even this precaution wont help much if you encounter a razor-blade artist. Take snorkeling gear or buy it on arrival if you plan to spend a lot of your time in the water. Alternatively put up a notice looking for gear from someone who is leaving. A tent for camping if you are a national park buff is a good idea, as is a compass. You might like to bring compact binoculars too if wildlife is your thing. A good map of Thailand is also handy. Take earplugs for when youre stuck in a noisy room or want to sleep on the bus. Take a mirror for shaving, as often budget places wont have any. String is very handy for hanging up washing. Cigarette papers can be difficult to find, except in tourist centres. Climbing shoes for rock climbing are useful as Thailand has some of the best cliffs in South-East Asia. If you have prescription glasses, it is a good idea to bring a spare pair of glasses or contact lenses plus a copy of your prescription. Bring a book youre prepared to swap. A personal music player is great as a huge range of cheap music is available everywhere. Into the toiletries bag throw sun screen and insect repellent. Mosquito coils are also a good idea. A small pocket size torch flashlight will come in handy when the electricity goes out or for investigating caves. Passport photos come in handy for visas. If you plan to travel long distances by motorbike, purchase a good quality helmet, which you can do in Thailand. Last but not least, pack your stuff in plastic bags to stop them from getting wet, especially when travelling in the rainy season or on boats. Aside from the above, the following are recommended: Prescriptions for any prescription medications being brought through customs Travel insurance Blood donortype card Details of your next of kin A second photo ID other than your passport Credit card plus a backup card for a separate account ATM - how to avoid paying the 200 Thai baht (more than 5 usd) every thai bank is charging foreigners for getting money from the ATM: locate an ICBC ATM (Chinese Bank) They charge nothing. Otherwise you will pay the Thai bank fee plus on top the fee for your own bank at home. This can get really expensive if you do not withdraw huge amounts every time. Contact Edit Connectivity in Thailand is generally quite good. Telephone Edit To place an outbound international call from a Thai mobile, you can dial any number starting with the and then the international prefix like 44. All incoming calls to a Thai numbers are free. Thailands new prepaid registration rules may mean you have to show a passport to get your SIM card. For mobile phone users, Thailand has three mobile service providers - AIS 35. DTAC 36 and Truemove 37 ) - which may be useful if you have an unlocked phone, ipad or internet device. You can buy a prepaid SIM card for any of the Thai carriers in the airport or at any convenience store for as little as 50 baht. Better yet, get the 299 Baht traveler sims that come with 100 Baht top up and a weeks worth of 3G, and then you can get more as needed. All 3 carriers have shops in the airport and will help you get set up. Moreover, at major airports like Chiang Mai and Phuket, you may be greeted by a service provider giving SIM cards away for free. Look for offers in the baggage claim area. All Thai sims work on the concept of credit and validity. Your SIM needs both credit and validity to operate. If you run out of validity, your SIM will be expired. You need credit to add validity, make calls, and purchase data packages. Adding credit in Thailand is called top up, and you can top up your SIM at any 7-11, small phone shop or online with a credit card or paypal at MobileTopup. 38 All phones sold in Thailand are unlocked. Which means you can use it with any SIM card. International rates from a Thai carriers are good, but all carriers now offer discount prefixes, like 009 for CAT telecom. A standard DTAC call, for example, charges 10 bahtminute to call the USA. With the 004 prefix, the cost is 3 bahtminute. By predialing 009 1(xxx)xxx-xxxx for the USA will give you 5 bahtminute rate, at the expense of slight voice quality decrease (which is often unnoticeable). If you are on AIS 12Call, you can dial 00500 and then your number to save on international calls. 39 TrueMove H offers very good international call rates from 1 baht per minute to destinations including the USA, Canada, Australia, UK, France and Germany with its Inter SIM promotion 40. You may find the SIM cards handed out for free at some airports, branded as an AOT SIM and including 5 minutes of free calls back home. Note that you should also use prefixes (006 for better quality, 00600 for cheaper rate, however, for some countries, the rate is same for both promotions) to get those cheap rates, but this, as well as rates for selected countries, is clearly listed on SIM card packages. Coverage is very good throughout the country, all cities and tourist destinations (including resort islands) are well covered, and even in the countryside its more likely youll get the network signal than not, especially with AIS or DTAC. True Move H coverage is considered the worst, with phones occasionally losing signal even in towns. Nevertheless, if you plan to stay only in major citiesislands, andor dont need you phone available all the time when outside of those - True SIM is OK too. As of Oct 2013, all networks have 3G on 2100 MHz and have comparable speeds. 41 If you plan to visit Thailand at least once a year for short periods, consider buying the SIM with minimal validity restrictions (usually one year from the last top up, even if it was 10 baht). By doing this, you can re-use the SIM on subsequent trips, thus avoiding hassle of buying new one every time, keeping your Thai number the same, as well as saving a bit. For example, DTAC offers Simple SIM 42 plan for that, and before 7-11s sold this one by default, but now they seem to offer cheaper (but with limited validity) Happy SIM instead. Just ask for the former one. Local calls will be a bit more pricey (international are not affected), but usually this is not of much concern for a short time visitor. AIS (1-2-Call) 43 has similar (but more expensive) offerings too. If youve already got a Thai SIM and want to switch plan, it is also possible for free or with small charge. You can switch plans with free USSD codes or IVR or by calling the call centre. For short term visitors, international roaming onto Thailands GSM networks is possible, subject to agreements between operators. There is also some CDMA service in Bangkok and some other cities which allows expensive roaming for customers of some North American CDMA networks. Mobile Topup 44 Prepaid top ups online for all Thai networks. CAT Telecom 009 IP Telephony service rates 45 - see how much youll save on international calls if using 009 instead of Smart Phones Tablets Aircards Edit A smart phone is an incredibly useful thing to have while traveling. All three GSM operators offer nationwide GPRSEDGE and 3G service in all major desitinations. Usually this service is already pre-activated on the prepaid SIM. Internet usage is billed by the minute, if there is no data package chosen. Without a data package, any minute within which your phone accesses the Internet is billed to you. The price of this pay-as-you-use access is not too cheap, around 0.5 to 1 bahtminute that is comparable to Internet cafes. To avoid these fees, Internet packages can be purchased, which can save you quite a lot, especially if you use this service often. These come in three types: time-based (good for laptop users who spend online just a couple of hours a day), volume-based (appropriate for smartphones or chatting) and unlimited. You can also purchase unlimited packages by the day, week or month. See this useful guide to 3G data plans in Thailand 46. DTAC Happy Internet packages. 3G service (850 MHz, 1800 MHz, and 2100 MHz band), as of Dec 2014, is offered in all major cities including Bangkok, Chiang Mai, Phuket, Koh Samui and Krabi area - outside of it. A DTAC Happy Tourist prepaid SIM with 7 days unlimited internet and 100 Baht calling credit is available for 299 baht online and at Bangkok Airport. As of Jan 2017, travellers coming in from Hong Kong can purchase the DTAC Klook Happy Tourist SIM card THB 299 package for a discounted THB 278 in HKIA Arrival area 1. As of Dec 2013 the DTAC Happy Tourist SIM was being sold for 495 Baht at Phuket Airport (available in the convenience store on your far right as you are exiting through the small strip of shops after the imigration and customs checks - look for the DTAC logo). They also installed and checked it at time of purchase. A check online shows the price should be 300 Baht though so worth checking. Credit refills are available in 7-Eleven, online, and from any cell phone shop. The one week Unlimited 3G package is 79 Baht - Dial: 10485757202839 to activate. AIS One Two Call has a similar, but slightly more expensive Internet packages as its the largest network in Thailand. AISs EDGE and 3G coverage is practically seamless, with 4G being rolled out in places. Most unlimited packages use a Fair Use policy, where you get X GB of the fastest speeds, then slow down after that. The slower speeds are find for messaging, but not good enough for photos and videos. One Week Unlimited 3G package is 79 Baht - Dial 777982316358 to activate. TrueMoves packages 47 are different in that they offer combined GPRSEDGE3GWi-Fi service. 3G service (850 MHz) is offered in various places throughout the country, including Bangkok (mostly the city centre and airport), Chiang Mai, Pai, Phuket, Hua Hin, and (reportedly) Koh Samui. Note that 3G and EDGEGPRS usage are billed separately in some packages - in particular, beware that if you exceed your EDGEGPRS quota, you will be billed per minuteper megabyte when using GPRSEDGE even if you have some 3G quota remaining (3G network will disallow any data connections once 3G quota is finished, but this may change in the future). 3G service is pretty fast, but EDGE coveragespeeds are often (but not universally) inferior to those of DTAC and AIS. To use True WiFi, look for truewifi network, enter your phone 08xxxxxxxxtruemove as a login and receive your password via SMS. 3G coverage is expanding rapidly and many places (e.g. most of Chiang Mai beyond the airport till recently, or Pai) do not yet appear on the official coverage maps 48 . Trues new prepaid package Unlimited x3 49 offers Unlimited use of their Wifi network (dailyweeklymonthly 4999299 baht) up to 500MB of 3G Internet (overuse throttled to 128Kbps), and free calls and SMS to True numbers. If you happen to travel outside a big city (eg. from Hatyai to Nakhon) and find you cant access the Internet, you will have to go to your carrier settings and change your carrier network to Manual and select True-H. Note that to use 850 MHz 3G (DTAC and TrueMove) youll need a phone or USB dongle capable of 3G WCDMA at 850MHz (not the most popular 2100 MHz) band - while many phones (including all 3G-capable iPhones) do, others, especially oldercheaper ones, may not. Check your phones manual for supported 3G bands (not to be confused with supported GSMEDGE bands). AIS uses even more exotic (for 3G service) 900 MHz band, which is normally used for GSM, so the chances that your 3G device will work with their 3G are even less. Besides these, there are a couple of lesser-known options: TOT 3G and several resellers offer 3G at 2100MHz (compatible with most 3G phones and USB dongles) throughout greater Bangkok. Unlike packages from other providers, data usage is charged by the megabyte, but allowances are typically generous. For example, i-mobile 3GX 50 will give you 2GB of downloads with a 500 baht recharge (for data only). CAT Telecom offers CDMA2000 EV-DO Rev.A service in 800 MHz band (supported in most, but not all, CDMA devices). They offer unlimited packages 51. wider 3G coverage, and (theoretically) unlimited quota - but you will have either to buy or to bring your own (unlocked) CDMA2000 EV-DO capable modem or phone. Tune Talk 52 offers 500MB1.5GB2.5GB for 100300500 baht as well as 0.99bahtmin calls and 2bahtSMS. Its 3G services operate under the 2100MHz frequency. Getting hold of a SIM card outside Bangkok is a challenge though. The website is well designed in English and you can managetop up your account online. Klook WiFi Router Rental offers unlimited data on a rented mini wifi router for 2 USD per day70THB per day for pick-up and drop-off at Hong Kong International Airport. You can connect up to 8 devices to the router and the rates are an extremely good deal for any traveller who is flying from or transiting through Hong Kong. Many smartphones will access the Internet in the background, even when youre not actually using the phone or the Internet. This can eat up your minutes quickly (and then will start to consume you remaining bahts much faster) if you have a time-based package. Its best to use either volume-based or unlimited package in this case. Alternatively, make sure your phone has a reliable way of turning off the Internet usage. For Android phones, try APNDroid, available in the Android Market. Some smart phones may require you to manually enter the APN (Access Point Name) for the internet to work. APNs have many configurable parameters, but typically only a few pieces of data are necessary. Check your phones settings the procedure for editing APNs varies for different phones. DTAC - APN Name: dtac.co.th, Username: guest, Password: guest AIS - APN Name: internet, Username: ais (may not be necessary), Password: ais (may not be necessary) TrueMove - APN Name: internet, Username: internet, Password: internet Topping up (refilling) an Internet package is quite straight forward. Before choosing a data package, you need to have as much or more credit on your phone than the 3G4G data package costs. You can get credit at numerous operators offices (dtac shop, TrueMove shop, etc.) generally available at the big mallstrade centres (Big C, Tesco, Carrefour etc.) as well as 7-11. If you have a credit or debit card, you can simply topup online. The best way to get help on your data plan is to call the customer support (1678 for dtac, 1331 for True, 1175 for AIS) - they can subscribe a new package, change an existing one or turn off a package. Calls to these service numbers arent free for prepaid SIM users, with calling rate up to (DTAC) 3 bahtminute. You can also try via IVR voice menu (free of charge): 1004 for DTAC happy (Thai language only, so consult someone who can understand if you do not), 9000 for True (in English, at least for Inter SIM handed out in the airports). And finally this resource has a list of packages and the codes needed to get the package 53 Internet Edit Internet cafs are widespread and most are inexpensive. Prices as low as 15 bahthour are commonplace, and speed of connection is generally reasonable but many cafes close at midnight. If you plan to go online for a short time you should first ask if there is a minimum charge. Higher prices prevail in major package-tourist destinations (60 bahthour is typical, 120 bahthour is not unusual). Islands with multiple Internet cafs include Ko Phi Phi (Don). Ko Lanta (Yai). Ko Samui. Ko Pha Ngan. Ko Tao. Ko Chang (Trat). Ko Samet (Rayong). Ko Si Chang (Chonburi). and of course Phuket. Outside the most competitive tourist areas, free Wi-Fi Internet is not as common as neighbouring countries in many budget hotels and guest houses (mansions) and they usually charge small fee for Internet by LAN or Wi-Fi even if you bring your own laptop. While Wi-Fi is commonly available in certain cafes and restaurants, its frequently provided by carriers who charge fees for using them, and it usually requires a telecom account to finish the registration process. Keyloggers are all too often installed on the computers in cheap cafes, so be on your guard if using online banking, stock broking, or even PayPal. Using cut and paste to enter part of your password may defeat some of them. Or typing part of the user name and password inside the text input field (for password or username) then clicking outside of it some place in the browser window and typing some characters and then clicking back into the text input field and continuing to type the other part and doing this several times. Otherwise take your own laptop to the Internet cafe. If you suddenly and unexpectedly find yourself typing in Thai (or any other alien script) youve probably accidentally hit whatever key-combination the computer youre using has been configured to use for switching between languages (often CmdSpacebar (Mac), AltShift (Chromebook), Backtick (Windows)). To change back, use the Text Services and Input Languages option (a quick-access menu is usually available via a TH icon visible on the taskbar - simply switch it to EN). Both pornography and criticism of the Thai Royal Family are illegal and The Thai government actively censors access websites with this content, both inside and outside Thailand. Though enforcement is not consistent. Emergency numbers Edit Emergencies: 191 . 123, 999 (112 on GSM mobile networks)(expect to change to 911 soon) Fire: 199 Tourist Police usually have English speakers available: 1155 Highway Patrol 1193 Traffic control 1197 Police Headquarters 1196
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