@Gary *****
they don’t just allow you to go two times. If you’re a genuine tourist - visiting Thailand from your home country and returning to your home country - for say
***
weeks at a time and doing so several times a year, there should be no issues. But by staying in Thailand for large parts of the year, the IO do not view you as a regular tourist.
You are pushing the limit of becoming tax resident in Thailand. They want you to get the appropriate visas (and therefore pay for these).
It’s a money raising exercise for visas as well as trying to ensure people are paying tax in Thailand if required. I get it as my background is tax.
As a frequent visitor to Thailand but doing a longer trip this time I will not be staying past my 60 day visa exemption and will travel elsewhere in SE Asia and come back again in a few months. Not worth having an extension flagged on the IO system.
People seem to think the year average limit resets after 12 months, which seems logical based on what that IO have told you.