Does the 180-day rule for tax implications in Thailand reset each calendar year or is it calculated rolling from time of entry?

The 180-day rule for determining tax residency in Thailand is based on a calendar year, running from January to December. Any foreigner who stays in Thailand for 180 days or more during this period may be considered a tax resident. The comments suggest that while this rule exists, it is often not strictly enforced, especially for expats, due to the complexities and costs involved with their taxation in relation to closed-border agreements.