, published in the Royal Gazette on October 6, 2023. This instruction clarified that, effective January 1, 2024, tax residents (those staying 180 days or more) must pay taxes on foreign-sourced income brought into Thailand, regardless of when it was earned, closing a previous loophole that exempted income remitted in a different year from when it was earned.
According to the xAI the legal requirement to register for tax purposes for all ex-Pats spending more than 180-days in the country has been in existence in Thailand since the 1980s. I've been here 20 years and only heard about this 3 weeks ago. Doesn't appear to be well advertised.