Hats off to this poster who took the time to go to Revenue Dept. to get a definitive answer. Representatives (Thai citizens) of the Revenue Dept. are the only people qualified and authorized to interpret the Thai Tax Law. This whole Thai tax hysteria is just that - hysteria. There has been way too many so called tax representatives telling people (retired expats) to go get a TIN or do this or that and it all boils down to fear mongering so they can profit from expat's fear. Nobody on this forum (including self) is authorized to give Thai tax advice. You only get opinions here. The info received from the Revenue Dept is not an opinion, it's the rule of law "straight from the horse's mouth" as some like to say. Just my opinion.