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?
TLDR : 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.