@Andrew *******

DTV holders can and have received TIN numbers. The RD doesn’t care what visa or lack thereof you are on.

Please show me a source from the Revenue Department showing that only holders of specific visas are eligible for a TIN as their own website makes no claim or assertion (.html).

Individual offices may have their own sets of rules as some people have gone in and been told they don’t need one without income in Thailand but someone can have tax liability in Thailand regardless of their visa status. A multi-million baht transfer will almost certainly trigger automated reporting by the financial institution. Whether or not tax is actually owed would depend on double tax agreements and other factors and is best discussed with a qualified Thai tax professional.

@Andrew *******

Your visa status is largely irrelevant (LTR visa having some explicit exemptions) with regard to your tax status in Thailand.

Tax residency is a binary thing and Thailand will consider you to be a tax resident after you spend a cumulative 180 days or more in Thailand in a calendar year so even someone on visa exempt may be considered a Thai tax resident.