biggest one, “what did change last year was that all monies remitted to Thailand are now accessible”. Not all monies brought in is accessible depending on your DTA! You were correct about the new rule about hiding money for a year if it falls under accessible. The Thai tax website is great and it explains it clearly in easy to understand English. Also has a link to DTA’s.
Get a physical Sim not at the airport for AIS. If you don’t have dual sim, do an eSIM for your home country provider and insert the Thai AIS for data, Line and WhatsApp use. I have this and for three years it works awesome. Can make monthly payments at any AIS store and I have left for two months, came back, paid worked fine.
I have never been asked when I had it. Probably because they saw I had it! When I returned one way on a retirement visa they questioned it until I showed the visa.