Why would anyone be surprised ? Without a reporting and oversight mechanism, you have nothing.
As anyone who has held a senior management position knows only too well.
Easiest thing in the world, and kill multiple birds with one stone. Foreign tax residents file this form.
* List Your income.
* List your taxes paid elsewhere.
* List any DTA that you wish to utilise.
Why go to the hassle of changing PND 90 & 91, which is for employed people. When you can issue a separate form for foreign tax residents, who are not employed within Thailand.
So simple, I would be amazed if the RD has not already thought of it.
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