Can the visa guru's advise me: - is the 2 allowed entry per year via land border on tourist visa per calendar year, or 12 months from last land entry stamp?
Answer summary
The maximum number of land border entries into Thailand on a tourist visa is two per calendar year. If you are entering Thailand without a visa, this limit applies specifically for those allowed visa-exempt entry based on their nationality. However, if you enter Thailand using a valid tourist visa, these entries do not count towards the two maximum entries allowed without a visa.
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For people of the countries mentioned in this list, they can enter Thailand passing a land/sea border without a visa using the visa exempt entry, can only do this twice a calendar year (1 Jan - 31 Dec). If you enter using a valid visa, the entry does not count in the maximum two without visa.