I don't think it will. Expats (especially retirees) have been conned by the one of the biggest scams in Thailand (and to think most will complain bitterly about paying 300 baht to enter a national park, but have willingly been scammed out of thousands of baht paying "experts" for "expert advice"!)
And for that we have only the parasite "tax experts" who have been flooding the internet with their misrepresentations of tax "changes" which didn't affect expats living in Thailand
I tend to agree with Benjamin Hart on that score, that nothing of any great consequence will happen this year, and for many expats, if at all. There has been nothing to stop Thailand Revenue going after retirees in previous years, but they chose not to. In light of the government's push to getting as many foreigners as possible into the country spending money, it's highly unlikely they're going to start going after money by way of tax. My "turnover" in Thailand is about 85k per month, and although I acknowledge that 7% VAT on that is not a great sum, the fact that I'm putting 85k into the economy each month is of some value. I wouldn't be the only expat in this situation, and to drive people away from Thailand in the pursuit of small amounts of income tax would be counter-productive
The DTV'ers must first establish tax residency. They are still tourists. Much will depend on tax residency and economic ties elsewhere. For some (definitely Australians) they will be deemed tax residents in another country putting them beyond the Thai tax net.
Simple. Do nothing. The tax residency thing has been in place since the 1970's. The government is not interested in chasing pennies. They have bigger fish to fry
In most cases it's not necessary to complete a tax return if you have zero assessable income. In my case, I was unable to obtain a TIN on a non-o visa extension having tax residency in another country. The tax office does not want to create additional unnecessary work for themselves. Many people have paid upwards of 8000 baht to unscrupulous "tax agents" for this "service". Sadly at the moment it's a free-for-all situation with tax agents spreading fear whilst touting for business. My advice to everyone at the moment is to do nothing and wait and see what eventuates
First and foremost read the DTA which applies to your home country. As the DTV is essentially a glorified tourist visa there's every possibility you will retain tax residency in your home country, but only your own country's criteria and your DTA can give you these answers
Anonymous participant Yes, we're going to see a lot more of these switches in the future. I know three non-O retirees and one non-O married who have already switched. Although they're happy with the money they're saving all agree the biggest benefit is the ability to not have to put up with the pedantic nuances of immigration officers every year.