If you stay for less than 90 days per stamp, you are not required to report your status of staying. The same applies to tax submission; if you stay for less than 180 days per stamp, you are not required to submit any tax information. Re-entry (not extension) means that your stay in Thailand will begin anew.
You must declare your income if you stay for more than 180 days, and the Revenue Department informed me that foreigners must open the file (tax ID) so that we can submit the information.
If you stay for more than 180 days, you must open a tax file with the Thailand Revenue Department and file your income in March each year. This means that you have extended your stay in Thailand without leaving the country.
If you leave Thailand before 180 days, you are not required to open or declare your income with the Thailand Revenue Department.
If you return to Thailand with a new stamp, your day will begin fresh. It is all based on the stamp entering Thailand.