No Rules or regulations have changed! The Thai tax system is a honour based system out of the 40 million workers approximately 10 million pay tax! That leaves 30 million people who allegedly don't meet the tax threshold! why are the expat community in such a flap ! There not going after any of there own 30 million non tax payers first, the voluntary based tax system will stay in place there is no statements from ANY official government departments about any enforcement There has been no government campaign to inform expats to do anything at all regarding tax I would suggest strongly if all expats had to get a tax number and file for taxes next year every immigration office in the country would be attaching letters informing you on your 90 day reporting regarding the matter
I would like to point out to enforce all expats to get a TN and file for taxes would be almost impossible for the current tax department to process here are some reasons. staff not trained in global tax laws , not enough bilingual staff many expats here don't speak English or Thai! if we were all to get a TN and try to submit a tax return in January the staff and offices could not cope with such an influx it will take many years to train and expand their employees also more offices specifically for expats with the appropriate staff! My belief is the system will stay the same no new information by any departments will be forthcoming there will be hilarious scenes in January of expats trying file returns the do goody prefect type eager to give the Thai government there cash only to be told we don't know please go home we don't need sabai sabai