Another example might be the purchase of an expensive TV or motorcycle say 100,000 baht. There are two ways to pay for it.
A) Remit the cash to my thai bank and pay in cash here
B) Pay on my UK credit card, which is paid off in the UK, and the cash never reaches Thailand.
Is A taxable but not B?
If that is true no one would ever buy something like this in cash. It could cost upto 35% more.