is that accurate if this was his first extension on his visa? Per Samui Immigration website, it says "The first application for extension of stay by the foreigner is equivalent to the notification of staying in the Kingdom over 90 days." Doesn't that mean the first 90 day report was considered done when the first extension was approved? I am in a similar situation where my original admitted to date was May 13th but I got a 60 day Covid extension granted on April 23rd good through July 12th so don't know if I actually have a 90 reporting requirement due now or not till July 12th.
The TM30 is not a proof of where you will be staying throughout your extension, as you seem to think. It is a form for the homeowner/hotel to inform immigration within 24 hours whenever a foreigner is staying somewhere. If you are staying at different places, each place should be reporting you via a TM30 when you arrive. In practice, immigration offices that want to see a TM30 for extensions just want to see that one has been filed for you before they grant the extension, and they have no way of knowing if you have been accurately reported every time you may have moved to stay in different places. It is not a report of where you will be staying in the future so if you are traveling around after getting the extension, that has nothing to do with the proof of filing TM30 you may need to show to get the extension. Also, as Benjamin stated, the TM30 is filed only after you arrive somewhere, so making a hotel booking doesn't mean they will file a TM30 for you until you actually check in.
If you go with Emirates, be sure to highlight the line near the bottom of the AIG policy which specifically says it includes Covid coverage. Some consulates miss it and deny the COE until it is pointed out to them.
If you can fly Emirates, that is by far the cheapest option as Emirates offers free medical and travel insurance with all tickets good for the full period of your round-trip ticket up to one year. The policy is issued by AIG and for sure meets the requirements of the getting a COE as many have used it successfully to enter Thailand. Just email
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with a copy of your Emirates ticket and they will send you your personalized insurance document to send to the consulate.
depending on your origin country, be sure to check out these Thai insurers: Luma Thailand Pass plan and AXA Sawasdee plan. Both for sure come highly recommended in all the Thai travel groups.
It's sponsored by the Thai government, specifically to meet inbound covid insurance requirements. It may not be the best or most comprehensive insurance, or even the cheapest option, though.
you're still not answering what KIND of visa, such as a tourist visa, special tourist visa, non-B visa, Non-O visa, visa exempt, etc. Although 60 days is most likely to likely a tourist visa but you still aren't answering the question people are asking.