that's an interesting point, thanks for the input.
a few years ago, i spoke with a retired bank manager from a government bank (gsb). she told me that she has to pay tax on her pension because she was a government employee, unlike pensions from private companies. whether this is accurate and what the tax regulations actually say would be interesting to find out.
many people refer to the DTA and claim that no tax needs to be paid on their pension. the fact that even among tax advisors there's no consensus on how to interpret some of the 61 DTA's, this is one other unresolved issue ...
from my point of view, the thai tax department has handled the entire situation very unprofessionally. instead of providing clarity on at least some key questions, there is widespread confusion about how the tax regulations are being (differently) interpreted ...