That’s the issue Andy, it’s a pain in the butt to do backdated returns, especially if there is a DTA , will be challenging enough next Jan as it is, for many. Yanks will find it easier as they have to file every year anyway so they will have all the data. As with any country ignore the tax man at your peril. At least here there will be the “agent” option.
they certainly knew when I did my 2023 tax return - very knowledgeable , even refunded tax deducted by my bank on interest paid. Perhaps they will suffer complete memory loss by next January, I guess i will find out when I submit my 2024 tax return - keep you posted. The worry will be when they work with immig and a tax clearance is required for retirement visa renewal - then we will see a lot of scurrying either to the airport or local tax office.
We started with a joint acct at BKK bank an absolute ‘ mare to deal with , especially for retirement visa PPWK - we moved to individual accounts at SCB and a real pleasure to work with them, got an Easi Pass account that pays 2.5% if you keep the 800k here…..
it’s not based on citizenship but residency, as is the case in most countries, if you do not intend to spend more than 6 months of the year here, you will not be tax resident so your visa requirements change accordingly