Thanks Cyclist. There has been so much on different threads it is becoming difficult know what is fact and what is wishful thinking or fear mongering at times.
I have found the link to the other thread - https://aseannow.com/topic/1311285-change-in-the-tax-law-does-target-expats-living-in-thailand-and-extends-reporting-obligations/page/19/
which reads, at the start, An article in yesterday's Prachachart Thurakit suggests the RD is starting to walk this back a bit but not giving up on it https://www.prachachat.net/finance/news-1432180?fbclid=IwAR0FtCbDVifNc-atDT8uHGklrCLP5PNOva3VrsaHFX9W_kjEm-bKQBnqEKc . It sounds like they are planning to exempt all foreign source income earned before 1 January 2024.
The link also provides a Google translation of the Prachachart Thurakit article which would appear to confirm as does the MS Word translation below and also My Thai wife's reading of it. However, as you point out it is not directly from either the Government or the RD. My wife will be speaking to the accounts lady from our previous company but I rather suspect she is none the wiser!
readsStart charging from 2024
However, the latest A report from the Revenue Department has concluded that in the first phase, it will be relieved in the case of income generated abroad before 2024, which, if not imported within the same tax year as the year in which the income was generated, will not be subject to audits as it will be difficult to find evidence.
" Income born before 2024 will use the old rule, that is, if it is not imported in the same tax year, the department will not collect it.
In the future, Section 41 of the Revenue Code will be amended to charge tax in the year in which income occurs abroad immediately. Whether or not the money is brought into the country. however It could take 1-2 years to amend the law."