I’ve visited the tax offices. Even the HQ on Ari. The officers can barely do the simple tax of Thais correctly. Anything foreign and they had to open a huge rule book to check and you think they are going to check which foreigner is filling his overseas income taxes and find the source of income ? AND PUT A PENALTY? They neither have the personnel or infrastructure to manage it. I think one should just avoid these taxes and just file the regular income taxes until it becomes a Visa essential requirement.. It’s just incorrect tax filing. With a penalty. The rules aren’t clear. Until they make it clear ,Not heresy. No need to be proactive about these taxes. I think most foreigners are just too paranoid of having their retirement visas revoked etc.