False, any remittance whether via ATM, physically or electronically may be subject to taxation depending on the source of the funds, any DTA in place and your resident status at time of remittance. Fire your tax attorney.
Q1) 180 days in a calendar year inside the Kingdom makes you tax resident and Thai tax law applies to any foreign sourced income. Whether you will actually pay any tax depends on your personal financial circumstances.
Q2) You register at your local tax office, bring your passport and proof of address.
By Thai law you are required to obtain a TIN within 60 days of receiving assessable income. Foreign sourced income is only assessable for Thai tax when remitted once you are a Thai tax resident. Not all foreign sourced income is assessable whilst tax resident, it depends on your source of funds and the wording of any exemptions in your country’s DTA. Everyone’s tax status will depend on their personal financial circumstances.