How does the 90-day reporting period work for expats in Thailand?

The 90-day reporting period for expats in Thailand is calculated from the date of the last report, not from when they entered the country. If an expat reports early, their next reporting date will still be 90 days from the date they filed their last report. Confusion arises amongst some expats regarding the grace periods for reporting, and the rules imply that reporting can be done up to 14 days early or 7 days late. Accurate information is often disputed in expat circles, highlighting the importance of understanding the requirements outlined in the TM47 form.