It's coming soon. With banks closing down agent bank accounts, the death knell is already sounding for those with dodgy visas! I'm glad I never succumbed and always stayed legal!
We're over halfway through 2025 and I haven't heard even the slightest whisper of any expat being audited for tax. I'm confident that in another year I'll be saying the same thing! 👍👍
Only changed from the point of view that money earned overseas could not be kept offshore for a year to avoid tax. So this doesn't apply to the average retiree who brings his money in as soon as it is paid in his home country. So in theory, this money should have been declared since the 1970's when the 180 day rule was introduced. However, Thailand Revenue never bothered, and still won't
Except you're misguided by your belief that as you bring money into Thailand and live here for 180 days you are required to submit a tax return, which you're not necessarily required to do. Your tax office tells you no, but you still don't quite believe them
Your specific DTA can deem your home country tax residency over the Thai Tax Residency. In which case, no return is required in Thailand for money brought from overseas
Whilst staying 180 days in Thailand deems a person a Thai Tax Resident, they can also retain tax residency in their home country (as I do). The DTA provides a tie-break process to determine which tax residency will apply. In my case, it's Australia, so by virtue of the DTA I am NOT actually a Thai Tax Resident