Hard to get anything truly definitive here as I'm sure you're well aware. Put it this way, never heard of a single instance of a gift 'donor/giver' paying any tax in Thailand. Here - https://aseannow.com/topic/1343988-gifting-the-spouse/ A poster shared clear Thai legal / accounting advice received that stated: "my legal and tax accountant advice was that the funds with a supporting contract were to originate from my accountant outside Thailand and be received by the donee’s Thai account, thus I had no tax liability as I did not receive the funds and the donee had no liability as it was proven to be a gift. I did not investigate the gifting outside Thailand as the donee does not have an independent overseas account." Also, I've never heard of a single instance of anyone being taxed on a remittance to a third party to buy something ( a condo, a villa, a car, as examples) . Imagine the absolute chaos this would cause to the property markets if that was actually happening, I can assure you that currently , it is not happening. It would be big news, if happening in reality. If it wasn't remitted to your account, or earned by you in Thailand, how can you be assessed, let alone be liable for any tax for it?
