you are correct if indeed you are on an extended holiday and can evidence that, but now you are moving the goalposts. Your original claim was that you were residing in Thailand for many years….
a tax residency certificate is only valid in the tax year of issue. It has no relevance to your current tax status if it has expired which yours did last year.
Income Tax: residency tests for individuals. “As a rule of thumb an intention to live overseas for two years or more would be considered sufficient to show that the taxpayer has abandoned his Australian residence” “A person will have established a permanent place of abode overseas once they commence living permanently overseas” “Retaining a dwelling in Australia does not necessarily mean that an individual remains a tax resident “ KPMG GMS Flash Alert 2023-126.
false. Just because you are tax resident does not mean you have to report income it just means you come under Thai tax jurisdiction. Reporting income is a completely separate matter for which you have to qualify. I agree with you that it’s important to understand the rules which is why I suggest you read sections 40, 41 and 56 of the Thai Revenue Code to understand what exactly are the reporting requirements and conditions.