correct. Only over 179+ days. Must file Thai tax return regardless of income sources or face heavy fine on amount assessed and or up to 7 years in Thai prison.
Do not stay more than 179 days or u must file a tax return to Thailand and pay any taxes assessed based on your circumstances and IF any treaties exist between countries u are a citizen of.
And now, depending on income source based on treaty of country, and if residing more than 179 days in Thailand must file a tax return and pay IF owed money. Congratulations, welcome to Thailandđź‘Ť