there are always exceptions, but let’s not confuse the issue ... if someone has been specifically reviewed by the thai revenue department, provided the required evidence, and received written confirmation from theTRD, then they have a solid basis for considering the matter settled! but simply not filing a tax return does not mean you are automatically “out of the woods”. quite the opposite. choosing not to file does not remove a potential tax liability, nor does it turn taxable income into non-taxable income ... if you are potentially liable for thai income tax and you believe in following thai law, then the straightforward and responsible thing to do is to file a tax return and declare what is required ... as simple as it is ... some people may get away with ignoring the rules / thai law for a long time. IMHO that still doesn’t make it a good strategy ...