Is the tax-free income mandatory for the wealthy pensioner visa in Thailand or can you opt to pay taxes instead?

The inquiry seeks clarification on whether the tax-free income condition associated with the wealthy pensioner visa (LTR Visa) in Thailand is mandatory, especially considering the potential benefits of opting to pay taxes due to a dual tax agreement. While the poster has reached out to tax administration without receiving a response, it appears there are varying opinions among users regarding the implications of tax residency and how frequently one can enter Thailand on either a tourist visa or a long-term residence visa.