Yumthai

I do believe that this is what the current rules say, however I do know that it is not enforced. I do also know that rules in Thailand are inconsistent, unreliable and what the current rules say today could be the opposite the day after tomorrow. If an authority wants people to comply with the law, rules have to be sustainable and enforced consistently. Apples and oranges.

You nailed it. Apply your own reasoning to tax enforcement (audit + penalties) that is yet nowhere to been seen except few specific cases. In Thailand it's productive to act a posteriori or on demand not proactively.

I suspect they wonder as you do. Correction: I think they don't care much.

Yet, you dismiss entirely tax enforcement which has to be taken into account.

My point was to correct your wrong statement. Again under CRS policy, unlike what you stated, there is nowhere any rule that requires individuals to file a tax return anywhere.

You don't know what you don't want to know as you can't see what you don't want to see.

Thai jails are full of tax evaders.

I keep one in reserve, just for you. It seems you're reluctant to use it then!

If that is what you want to believe, crack on. Some reading and understanding might benefit you. This might help https://www.rd.go.th/fileadmin/user_upload/FATCA_File/crs/Thailand_CRS_Guidance_280823.pdf You don't understand CRS. It's targeting entities - financial institutions - not individuals. FIs have to collect some information from individuals under certain conditions and report it to their self-reported country(ies) of tax residence. There is nowhere any rule that requires individuals to file a tax return anywhere.

You have no slot left.

CRS has no link with individuals tax filing requirements.

So you're basically saying: People, just obey and blindly comply with the rules if you want an easy life. Do not question. Do not challenge. In this world the authority can simply push any (unfair) law without enforcement just because sheep follow anyway.

Sure, to each their own.

Where does CRS policy require foreigner tax residents to report income remitted from overseas?

As I mentioned you need to associate rules enforcement level to get the full spectrum of what's in stake, then decide accordingly.

Enforcement is not a separate subject. Unenforced law/rules are nonsensical and irrelevant, to say the least. Providing legal information without indicating the in-field enforcement level is misleading. People need comprehensive information in order to make their own right decision.

As it seems you have no clue or don't want to answer I'll reformulate: Should tax residents living in Nakon Nowhere be wise to move to a location where TRD branch complies with the new tax rules and where they will be able for sure to file a tax return?

In your opinion how many TRD branches (%) nationwide are aware and will implement the new tax rules? Should tax residents remitting foreign sourced income be wise to move to Nakon Nowhere in order to not being bothered with tax filing?

Needs back up. Using only Wise or some EMI for banking is not sustainable, many reports mentioning Wise is freezing/closing accounts at will.

Exactly, that's why I don't predict anything and rather be in stand-by mode until I see real change happening in the field. In Thailand, I have no belief in inconsistent announcements, only sustainable actions prevail.

What did you expect? Actually their main evaluation indicator is the height of the paper stack you provide (they print out all files you send), as they have no way to check the authenticity of all foreign supporting docs you give. Once you reach the magic-number threshold you're good to pass to the next step. Really not sure I'm kidding here...

My conclusion is we should then live in 2 different Thailand. In mine, no tax enforcement is broadly happening and audits have been anecdotal targeting people with very specific situation.

I didn't see individual audits happening in the past and probably won't in a near future, but if this unlikely event takes place I know how to handle it the Thai way. You do you, as you say.

Please quote the law article. Don't bother, I'll reply. https://www.thailandlawonline.com/civil-and-commercial-code/521-536-gift-is-a-contract Section 521. A gift is a contract whereby a person, called the donor, transfers gratuitously a property of his own to another person, called the donee, and the donee accepts such property. A gift is a contract by itself. Section 525. The gift of a property the sale of which must be made in writing and registered by such competent official is valid only when so made and registered by the competent official. In such case it is valid without delivery. Section 526. If a gift or a promise for a gift has been made in writing and registered by the competent official and the donor does not deliver to the donee the property given, the donee is entitled to claim the delivery of it or its value, but he is not entitled to any additional compensation. Both sections 525 and 526 imply gift has not to be necessarily made in writing, granted that a bigger stack of papers could ease things if audited.

Please quote the law article.