45 days prior at some offices eg CW, CM, Phuket and for most up to 30 days prior.

Here's the catch. Not unheard of for immigration to send you away and come back couple of weeks prior to expiry.

So as usual can depend on the immigration office

Fact is unless you want to obtain any 30 day extensions you would not need to deal with immigration. Nothing is actually necessary.

If you plan to deal with immigration for anything eg extension etc then you would require a TM30

More important than number of times you have visited Thailand is the amount of time each visit and time between visits.

Your history in Thailand

The Report for Jan 6 is not required.

Your new count starts day 1 on December 29. Report due..

Sat, Mar 28, 2026

Report will need to be done in person or representative or via mail

Read point #5.

First extension starts count. Equivalent to a report.

@Pete ******

you are making zero sense. Yes it is possible to exit and reenter Thailand during the 90 day period the Non O entry stamp provides.

However the reentry permit would have same expiry as the existing 90 day stamp.

When you do the FIRST extension it is equivalent to report.

It starts the count.

Your first report will be due 90 days from extension date

@Greg **********

Read point #5.

@Greg **********

Official immigration web. Read #5

5. The first application for extension of stay by the foreigner is equivalent to the notification of staying in the Kingdom over 90 days.

Just so you understand. The FIRST extension is "Equivalent" to 90 day notification.

No TM47 is done.

The (FIRST)extension starts the clock.

@Wannikea ********

I typed what to google regards FIRST 90 day report. Clearly you didn't bother to read all the threads in that forum.

Edit: I just searched that forum. Here is quote from one of the experts....

"I understand the date you apply for your very first extension does count as day 1 of your 90 day period. But thereafter not on subsequent extensions"