@Andre *******
Thailand has a remittance based tax system meaning they will tax money brought into Thailand. What gets taxed depends on the tax treaty Thailand has with your country. For example, US Social Security is not taxable but my private pension, that portion I transfer into Thailand, would be taxable (except for my LTR exclusion).
I've seen the 2023 tax form and it mentions the skilled professional LTR. You check the box and then are subject to that tax rate. What I don't know is if the 2024 form addresses the other LTR categories. That is , do they expect you to file even if you don't owe tax. I'm a US citizen and we have to file whether we owe federal tax or not.
I have a reason to have the tax lawyer file my US tax return this year so I will just add the Thai tax return as well. For those waiting until January-March to see what happens you may be caught up in a rush if you choose to have someone else help you with your taxes.
There is no right advice on this . . .