That I agree with. The same with retirees living in Thailand, and tourists who are here for just over 180 days in the year. The change in the tax laws is targeting the millionaire Thais (and by that I mean dollar millionaires) who have avoided paying tax on large sums by delaying transfer into the country. If people have already paid tax overseas and bring that money into Thailand, the Thai Tax Authorities are not going to spend thousands of baht trying to recover hundreds