What is the process for 90-day reporting when frequently entering and leaving Thailand?

The 90-day reporting requirement for expats in Thailand restarts with each re-entry into the country. If you frequently travel in and out, you do not need to report unless you stay beyond 90 cumulative days. Comments from users clarify that the TM30, which must be reported by the owner of the accommodation or the expat, applies regardless of the type of visa. While some users noted confusion over reporting regulations, the consensus remains that those on long-term visas, such as retirement or marriage visas, need to adhere to these reporting requirements.