Well considering there is now only about 72 days to the end of the year, which is supposed to be the end of the first taxable period, isn't it time the Thai tax department decided what the regulations will be???
This is typical of Thailand, announce something without any idea as to how it will work and wait to see what happens.
I have said since this was first announced about 12 months ago that nothing will be in place to impose this until the last minute because they have no idea as to how it will work with all the international agreements and other arrangements now in place.
Yes, another case of "Amazing Thailand!"