Persons who are residing in Thailand according to Section 41, paragraph three, of the Revenue Code. who have assessable income due to work duties or activities conducted abroad or because of property located in a foreign country according to Section 41, paragraph two, of the Revenue Code In the said tax year and brought the assessable income Entering Thailand in any tax year That person has a duty to include that assessable income in the calculation. To pay income tax according to Section 48 of the Revenue Code In the tax year in which the assessable income was brought into Thailand
Section 41, paragraph two means: In the case where the ownership or possessory right in an immovable property is transferred without any consideration, the transferor shall be treated as a taxpayer and pay tax in accordance with the provisions of this Part.7
As I understand the Thai text, the only thing that has changed is that in the future you have to pay tax on profits from work, from commercial activities, or from the sale of real estate in Thailand if you bring these profits to Thailand, regardless of the year. Previously, you had to pay tax on these profits, but only if you bring them to Thailand in the same year in which they were earned.
It is explicitly spoken of profits/income. It does not mean existing assets.