A very good point which I've thought of myself.
We do know that rule was changed which can be called a loophole as wide as the Holland Tunnel.
We also know certainly that a significant percentage of foreigners did remit accessible income the same year so technically that should have been filed and tax paid if due.
But I've not heard of a typical retired expat that ever did file about remittances.
Perhaps some expats with economic activity in Thailand AND remittances and getting tax advice might have dealt with this issue.
As far as the number of expats audited just over investigating this matter?
I would guess ZERO.
So in practical reality that was a SUPER LOOPHOLE which most expats didn't even know about and if they did could be confident it didn't matter anyway as it was fair to assume they would never be challenged.
As I've said before, we DO know this rule has changed.
But we don't know what that will mean as far as audits and investigations.
Time will tell. Not sure if that means a lot of time or a little.
If I had to predict, I do think because of all this media attention including pronouncements from Thai authorities, that's it's fair to assume some level of enforcement though up from nothing to something possible even a lot.