Never ever underestimate the tax collection agencies anywhere in the world!
If the TRD revises the law to tax individuals with foreign income, even if that income is not brought into Thailand, it remains to be seen. However, it is certain that the TRD will tax remittances from overseas for tax residents thus closing a previously existing tax loophole.
I fully agree with comments posted by 'soalbundy' Saturday at 07:49 AM and at 09:29 AM and Monday at 07:01 AM.
I am on a Non-Immigrant Visa, which I extend annually based on retirement. I am over 65 years old, married, with no children, and our relationship is stable.
This is what I am planning to do:
Transfer THB 800,000 annually and pay the tax, which currently amounts to THB 16,500 as my private pension is tax free in my country thus it regarded as assessable income. This will comfortably cover our cost of living expenses and the tax payable to the TRD will not break my account.
On my wife's birthday, I will gift her THB 1,000,000, which is currently tax-free, for the purpose of replacing the vehicle(s), air-condition unit(s) etc. and/or corporate and/or government bonds - all in my wife's name.
This would be in my opinion a legal way to keep the TRD off my back.
Lather, rinse, and repeat. Your mileage may vary.