gifting to your spouse up to 20 million baht, not 2 million, is tax free with sums above attracting a 5% tax rate. All info is freely available on the Revenue website.
The Bank of Thailand, the Thai regulator has issued an instruction to all Thai banks to tighten up their AML/KYC procedures due to the mule account clamp down. Anyone without a long term visa can now not open a bank account. Will there be a specific branch where it’s possible, sure, but as of now it is all but impossible.
that is correct, he is wrong. Tax residency is independent from obtaining a TIN and a Thai bank account. They can certainly be done together but they are not dependent on one another. If you had actually read the sections of the Revenue Code I previously referred you to you would already have your answers.