Andrew RN which one? Might be true that the implementation is not finalise, is it ever anywhere. Here is the last statement I am aware of that originated from the RD. BTW no laws have been changed, only thing new is the removal of the 1 year delay in reporting and the RD has been instructed to enforce the existing laws fully. There is a proposal to tax global income and that I believe is the only area not finalised.
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/FOREIGNERS_PAY_TAX2024.pdf and https://www.pwc.com/th/en/pwc-tax-news-flash/2023/eng/tax-news-flash-06_2023.pdf