Under Article 4 it does. If you're solely a tax resident of another country there is no requirement to file in Thailand unless you are generating income in Thailand
Anonymous participant 191 I've seen or heard nothing relating to Thailand compelling foreigners with zero assessable income having to file a tax return. When my local tax office informed me I wasn't required to submit a return, the officer said they do not want thousands of tax returns submitted with a "0" in the income field.