Exactly! So worrying about a 90-day report on the day the OP is leaving is beyond ridiculous. I'm sure if I had a flight out at say 2.00pm I'm going to be racing to the immigration office when it opens to stand in a queue and wait for my number to be called just to file a meaningless report and then race to the airport to get there in time to check-in! Come on guys, stop with the nonsense please!
There's no actual grace period. There's a window of 14 days before to 7 days after, but if you're in the country on the 90th day you are required to report. However, if you're leaving the country, don't worry about it. Airport immigration don't give a stuff
That's why over 50% of retirement visas are obtained by agents paying bribes to immigration officers, why prostitution is allowed to flourish, why one whole floor of MBK mall is allowed to sell f*ke reproduction handbags, watches and running shoes, why street stalls along Sukhumvit are allowed to sell illegal vapes. Are you serious? Most expats have tax protection under an international treaty known as a DTA and yet expats are behaving like little sheep 🐑🐑🐑
The sad thing is to some degree they've succeeded. I never realised how naive the expat population in Thailand is, many of them running like frightened little sheep to pay tax, thinking if they don't they're going to get kicked out of the country, just months after the government introduced the DTV which makes things easier for people staying longer in the country, because Thailand desperately wants longer term foreigners here spending money. The mind boggles!