It definitely states that
1. Residents of Thailand
If you stay in Thailand for the total of at least 180 days in the tax year, you are considered a “resident
of Thailand” for tax purposes. You have to file a return on the income that you received if you meet
one of the following conditions:
(1) Your total income exceeded 60,000 baht in the tax year.
(2) You were married and your income combined with that of your spouse exceeded 120,000 baht
in the tax year.