Can you obtain Thai tax residency and file a tax return with a DTV visa?

Easy. If you stay longer than 180 days a year, you have to file taxes in Thailand. It doesn't matter if you have visa excemption and do border runs, if you have dtv or tourist visa. The law says more than 180 days a year.

This will better let you understand your tax liability. In order to file taxes in Thailand you must have a TIN, taxpayer identification number. Go to your local revenue office with your DTV, and no work permit, and try to get a TIN. That will answer your question about paying income tax in Thailand. It is that simple.

Here are my comments: complete nonsense from start to finish. Your understanding of Thai tax law is fundamentally flawed. You automatically become Thai tax resident after spending 180 days, consecutively or not, inside the Kingdom in any calendar year, the visa you are on is irrelevant. That’s it, nothing else happens or is required, just that Thai tax law applies to you. Now the requirement to file Thai taxes has qualifying criteria. For domestic income you pay tax from day one. For foreign sourced income remitted into Thailand it must be defined under the Revenue Code to be assessable income - not all income is. The wording of any relevant double taxation treaty or specific exemptions by the Revenue Department come into play when determining assessable income. Only if you remit assessable income above certain minimum thresholds is there a legal requirement to file a Thai tax return. So to answer your question holding a DTV is irrelevant to any tax filing obligation.

The target group for DTV holders who were tax residents in 2024 is going ot be small. Nobody holding DTV alone would be tax resident as it was not in place 180 days in 2024. It would really need someone on other visas in 2024 before DTV such as B or O and had Tax Residency and assessable income. Some O visa holders have gone to their revenue office and obtained a TIN while others refused as no Thai income. There is no clarity on the matter it would seem.