@Patrycja *******
thank you for your exhaustive answer but just one point : Since the 2024 Revenue Department reform: 👉 Any foreign money "brought into Thailand" can be considered repatriated income, even without a traditional bank transfer. However: Paying in Thailand with a foreign credit card = the bank paying a Thai merchant = the tax authorities may consider this as making funds available in Thailand ⚠️ This isn't yet explicitly defined in law, but it's the emerging administrative doctrine.