Does the 180-day stay rule in Thailand operate from January to January or from the date of entry?

The discussion revolves around how the 180 days stay in Thailand is calculated, whether it is based on a calendar year (January to December) or a rolling basis from the entry date. Participants clarify that while the Thai tax year runs January to December, the immigration rules regarding the 180 day stay seem more flexible, leading to some confusion. It's emphasized that exceeding the 180 days in a calendar year has implications for tax residency, but there is some ambiguity surrounding its direct connection to immigration policies.