Non-Immigrant Visa Category “O-X” (long stay) versus Thai Elite versus "O-A"

[Inala]

I am Australian citizen, 50 plus and have spent time over many years visiting, living and working in Thailand. The last 5 years or so I've been working elsewhere in Asia with regular vacations spent back in Thailand on VE arrivals. I have a long term Thai gf, we're not married. I plan to semi-retire or retire back to Thailand some time next year whenever the current Covid situation allows. I may also live in Oz now and then for a few months as my gf has Aussie permanent residency and I own a house there. 

 

I was wondering about the use of a Non-Immigrant Visa Category “O-X” (long stay) visa, rather than a retirement visa or even a Thai Elite? I plan to travel in & out and thought that the 90 day reports for a retirement visa may become a problem with timing, particularly if one needs to be done whilst I'm outside of the country? As I will probably do some part time consultancy work, I may not be able to be in Thailand when the reporting is required. 

 

I have the financial resources in a Thai bank for either the O-X or Thai Elite visas and do not have any concerns over the seasoning requirements of the "O-X" visa, so do not require any advice on this aspect.

 

Has anyone here ever used one of these "O-X" long stay visas? They seem to be quite good in that they give you a 5 year stay without 90 day reports? 

 

Would one of these grant you early or preferential entry over say a standard retirement visa, if the Covid situation is persisting through next year?

 

[howerde]

The O-X visa is actually a 10 year visa 5+5, you will still need to do 90 day reports if you are in Thailand,  i have one, and it was tight decision between elite and O-X, the O-X requires health insurance from an approved list, though there do seem to be some work arounds, the elite does not have any insrance requirements other than the current covid-19 insurance which all visa holders need to enter Thailand, at the  moment O-A and O-X can enter Thailand, the non 0 (retirement) holders can't at this moment, it's any ones guess at the moment the rules seem to change daily.

[Upnotover]

17 minutes ago, Inala said:

As I will probably do some part time consultancy work, I may not be able to be in Thailand when the reporting is required

If you are not in Thailand when a 90 day report is due you obviously don't have to worry about it as you haven't been there 90 days.  Start counting again when you return.  Same applies to all visa/extension types.

[Inala]

20 minutes ago, Upnotover said:

If you are not in Thailand when a 90 day report is due you obviously don't have to worry about it as you haven't been there 90 days.  Start counting again when you return.  Same applies to all visa/extension types.

Thanks, I wasn't aware of that. It clears up something I've often wondered about.. 

[DrJack54]

OP, your situation is not dissimilar to mine. For me the best option is obvious. 

Obtain non O (retirement) then do annual extensions. Sounds like money is not your issue. Stick 800k in a Thai bank and forget about it obtain your 12 month and multi reentry permit. That 1900+3800 baht/year.

Happy days.

ps 90 report is only required if in Thailand for 90 days. I did my first ever report in 8 years recently. Reports can be done online or via mail. I do one visit/year at CW walk in the park.

Added note. OP, You cannot obtain non o retirement in Australia. You will enter Thailand visa exempt or tourist visa when covid situation changes and then apply for non o at immigration. 

 

Edited October 10, 2020 by DrJack54

[Peter Denis]

7 minutes ago, DrJack54 said:

OP, your situation is not dissimilar to mine. For me the best option is obvious. 

Obtain non O (retirement) then do annual extensions. Sounds like money is not your issue. Stick 800k in a Thai bank and forget about it obtain your 12 month and multi reentry permit. That 1900+3800 baht/year.

...

When parking 800K semi-permanently on a thai bank-account is no problem at all, then @DrJack54's suggestion is one of the easiest ways of staying long-term in Thailand.

When going occasionally back to your home-country, alternatively you could also apply for the Non Imm O-A Visa.  That Visa does now require mandatory IO-approved insurance (easy and cheap solution available to cover that requirement) and it will provide you with almost 2 years of IO hassle-free stay in Thailand.  So NO need to visit an IO to apply twice for a 1-year extension during those 2 years, and NO need to park/transfer ANY funds to a Thai personal bank-account.

Simply apply again for the Non Imm O-A Visa when in your home-country at the end of the 2-years (or having extended it with Visa Exempt stays when the 2-year timing was not convenient). 

Note: During the 1st year Visa validity of the Non Imm O-A it is Multiple-Entry, so it's only during the 2nd year that you would need Re-Entry permits to protect the 1-year permission to stay you got from the last entry you made during Visa validity (preferably close to Visa validity expiry to get the max 2-year stay out of the Visa).

[LivinLOS]

I am just waiting another couple of years to cross 50 so I can do the OX (tho I do often wonder if I shouldnt budget to use an umbrella company for 80k per month income to give a long term route to PR or citizenship). 

My reasoning is I will have a 5 year visa, I can come and go as I please, with 1 year entries per time.. No obligation to dance to immigrations tune whatsoever, no needing to be back incountry in time for some set annual date to keep my extension valid, and 5 years of not even thinking about immigration other than doing an on online 90 day report if I am ever incountry for that long at a time.

If I am still travelling as much as I am now I just need to ensure 1.2 is safely set aside so as to get another 5 years. Yet the price for this decades total ease of use is zero out of pocket costs (yeah sure opportunity cost of money and all that but really not bothered). 

I understand if I was to remain in Thailand the year, I would have to go prove my insurance etc to immigration annually, but I am not ever likely to not leave once per year.. Hell I have left twice this year with all the travel issues that 2020 brings. 

For my lifestyle it just seems total ease of use, with no actual out of pocket costs. 

 

 

[Peter Denis]

16 minutes ago, LivinLOS said:

I am just waiting another couple of years to cross 50 so I can do the OX (tho I do often wonder if I shouldnt budget to use an umbrella company for 80k per month income to give a long term route to PR or citizenship). 

My reasoning is I will have a 5 year visa, I can come and go as I please, with 1 year entries per time.. No obligation to dance to immigrations tune whatsoever, no needing to be back incountry in time for some set annual date to keep my extension valid, and 5 years of not even thinking about immigration other than doing an on online 90 day report if I am ever incountry for that long at a time.

If I am still travelling as much as I am now I just need to ensure 1.2 is safely set aside so as to get another 5 years. Yet the price for this decades total ease of use is zero out of pocket costs (yeah sure opportunity cost of money and all that but really not bothered). 

I understand if I was to remain in Thailand the year, I would have to go prove my insurance etc to immigration annually, but I am not ever likely to not leave once per year.. Hell I have left twice this year with all the travel issues that 2020 brings. 

For my lifestyle it just seems total ease of use, with no actual out of pocket costs.

Contrary to what you wrote the O-X requirements specify that:

> Foreigners must report, in person, to the immigration officer every 1 year for the examination of the qualifications and supporting documents.

[LivinLOS]

20 minutes ago, Peter Denis said:

Contrary to what you wrote the O-X requirements specify that:

> Foreigners must report, in person, to the immigration officer every 1 year for the examination of the qualifications and supporting documents.

Yes thats what you do if your in country past the end of the years permission of stay granted on entry. After a year incountry, you must then show your documents to get another years extension. 

However if your travelling more frequently than that, the process is a 1 year entry each time you return to Thailand. 

Thats how I understood the process, is that wrong ?? 

[Peter Denis]

13 hours ago, LivinLOS said:

Yes that's what you do if your in country past the end of the years permission of stay granted on entry. After a year in country, you must then show your documents to get another years extension. 

However if your travelling more frequently than that, the process is a 1 year entry each time you return to Thailand. 

That's how I understood the process, is that wrong ?? 

You are mixing up the requirements for a Non Imm O-A and a Non Imm O-X Visa.

Below I have outlined the main differences.

 

When applying for a 1-year Non Imm O-A Visa at a Thai Embassy/Consulate in your home-country you need to meet the financial requirements, but there is NO need to have money on a Thai Bank-Account.  You just need to show that in the 3 months preceding your application you had a minimum of 25.000 Euro on a bank-account in your home-country (also 800K THB on a Thai bank-account is accepted.

When entering Thailand on a Non Imm O-A Visa you will be stamped in for a 1-year permission to stay during the Visa validity period (1-year).  So when exiting and re-entering Thailand just before the 1-year Visa validity expires, you will have effectively 2 years of IO-hassle free long-stay in Thailand.

With NO need to visit an IO to apply twice for a 1-year extension during that period, and NO need to park/transfer money to a personal Thai bank-account.

When occasionally visiting your home-country every 2 years and then applying for a NEW Non Imm O-A Visa, you will effectively NEVER have to visit an IO for an extension application.

 

When applying for the 5+5 year Non Imm O-X Visa at a Thai Embassy/Consulate in your home-country you need to meet the financial requirements,

Contrary to the Non Imm O-A Visa, applicants for the Non Imm O-X Visa MUST have money deposited in Thai bank located in Thailand with the amount of not less than 1.8 million Baht and have income with the amount of not less than 1.2 million Baht per year. Once the applicants enter Thailand, they must have accumulated money deposited in Thai bank located in Thailand not less than 3 million Baht within 1 year.

The money in (a) and (b) must be kept in bank account at least 1 year before withdrawing and, within another next year, the money must be left in the account with the amount of not less than 1.5 million Baht and can only be spent in Thailand.

When entering Thailand on a Non Imm O-X Visa you will be stamped in for a 5-year permission to stay during the Visa validity period (5-year).  But contrary to the Non Imm O-A Visa you will not enjoy 2 or5 years of IO-hassle free long-stay in Thailand.

Because you must report, in person, to the immigration officer every year for the examination of the qualifications and supporting documents.

 

The requirements for 90-day reporting and the mandatory Thai IO-approved health-insurance are exactly the same for the Non Imm O-A and the Non Imm O-X Visa.

 

So the main 'benefit' from the Non Imm O-X Visa is that it provides you with a 5-year permission to stay stamped in your passport, but for that privilege you need to park between 1.2 and 3 million THB in a Thai bank-account and you need to visit your local IO every year to provide evidence that you still meet the requirements.

The additional benefits from the Non Imm O-X Visa are rather limited:

1. Can work as a volunteer (in accordance with the list of volunteer work as stipulated by the Department of Employment).
2. Can purchase vehicles (under the provision of laws on motor vehicles).
3. Can purchase condominiums (proceed in accordance with the Condominium Act).

 

The Non Imm O-A Visa on the other hand provides you with almost 2-years of permission to stay in Thailand WITHOUT having to park/transfer money to a personal Thai bank-account and no need to apply at your local IO for any extensions during those 2 years. 

And when applying for back-to-back NEW Non Imm O-A Visa in your home-country you will NEVER have to visit a local Immigration Office. 

[Inala]

17 hours ago, howerde said:

The O-X visa is actually a 10 year visa 5+5, you will still need to do 90 day reports if you are in Thailand,  i have one, and it was tight decision between elite and O-X, the O-X requires health insurance from an approved list, though there do seem to be some work arounds, the elite does not have any insrance requirements other than the current covid-19 insurance which all visa holders need to enter Thailand, at the  moment O-A and O-X can enter Thailand, the non 0 (retirement) holders can't at this moment, it's any ones guess at the moment the rules seem to change daily.

Thanks Howerde. On your reply....."at the moment O-A and O-X can enter Thailand, the non 0 (retirement) holders can't at this moment, ".....

 

I thought an 'O-A' visa is the retirement visa? 

 

 

[ubonjoe]

15 minutes ago, Inala said:

I thought an 'O-A' visa is the retirement visa? 

You have to be 50 or over for both visas. Both can considered as being for retirement. But they are not officially called retirement visas.

[Peter Denis]

6 minutes ago, Inala said:

Thanks Howerde. On your reply....."at the moment O-A and O-X can enter Thailand, the non 0 (retirement) holders can't at this moment, ".....

 

I thought an 'O-A' visa is the retirement visa?

When applying for a Non Imm O-A Visa at a Thai Embassy/Consulate in your home-country, that type Visa is sometimes referred to as a 'retirement Visa'.  In several countries (e.g. US and Australia) the Thai Embassy/Consulate does not issue 90-day Non Imm O Visa for reason of retirement.  And it is thus the only Visa you can apply for for reason of retirement.

Note: The retirement terminology is also somewhat misleading as you do not need to be retired to be eligible for the Visa, you only need to be +50 years of age.

 

When in Thailand (e.g. having arrived Visa Exempt or on a Tourist Visa) you can apply in country at your local IO for a 90-day Non Imm O Visa.  And you can do this for reason of RETIREMENT if you meet the age (+50) and financial requirements.  In the last month of those 90 days you can then apply for a 1-year extension of stay based on that Non Imm O Visa for reason of retirement.

 

So it is in fact quite unfair that those who are currently in their home-country having exited Thailand with a re-entry permit that protects the permission to stay of their 1-year permission to stay based on the Non Imm O Visa for reason of retirement which they applied for in Thailand, are now blocked from applying for a COE.

And as long as their permission to stay (protected by that re-entry permit) has not expired, they are not even able to apply for the Non Imm O-A Visa or for a 90-day Non Imm O Visa for reason of marriage, on which they can apply for the COE to enter Thailand.

 

Imo when they drafted the COE entry options, they have simply forgotten that there are people on a 1-year Non Imm O extension of stay for reason of retirement with a permission to stay protected by a Re-Entry Permit.

[Inala]

13 minutes ago, Peter Denis said:

When applying for a Non Imm O-A Visa at a Thai Embassy/Consulate in your home-country, that type Visa is sometimes referred to as a 'retirement Visa'.  In several countries (e.g. US and Australia) the Thai Embassy/Consulate does not issue 90-day Non Imm O Visa for reason of retirement.  And it is thus the only Visa you can apply for for reason of retirement.

Note: The retirement terminology is also somewhat misleading as you do not need to be retired to be eligible for the Visa, you only need to be +50 years of age.

 

When in Thailand (e.g. having arrived Visa Exempt or on a Tourist Visa) you can apply in country at your local IO for a 90-day Non Imm O Visa.  And you can do this for reason of RETIREMENT if you meet the age (+50) and financial requirements.  In the last month of those 90 days you can then apply for a 1-year extension of stay based on that Non Imm O Visa for reason of retirement.

 

So it is in fact quite unfair that those who are currently in their home-country having exited Thailand with a re-entry permit that protects the permission to stay of their 1-year permission to stay based on the Non Imm O Visa for reason of retirement which they applied for in Thailand, are now blocked from applying for a COE.

And as long as their permission to stay (protected by that re-entry permit) has not expired, they are not even able to apply for the Non Imm O-A Visa or for a 90-day Non Imm O Visa for reason of marriage, on which they can apply for the COE to enter Thailand.

 

Imo when they drafted the COE entry options, they have simply forgotten that there are people on a 1-year Non Imm O extension of stay for reason of retirement with a permission to stay protected by a Re-Entry Permit.

Thanks Peter D, appreciate your explanations. 

[WhatsNext]

17 hours ago, Peter Denis said:

When going occasionally back to your home-country, alternatively you could also apply for the Non Imm O-A Visa.  That Visa does now require mandatory IO-approved insurance (easy and cheap solution available to cover that requirement)

Could you give some more info on the insurance as its quite easy but not cheap at all, starting at around 50.000 baht per year.

Specially since i already have an international health insurance the Thai health insurance is of zero value to me. 

[ubonjoe]

6 minutes ago, WhatsNext said:

Could you give some more info on the insurance as its quite easy but not cheap at all, starting at around 50.000 baht per year.

Specially since i already have an international health insurance the Thai health insurance is of zero value to me. 

Their are Thai insurance companies that will issue the insurance with a large deductible (200k baht for example) from 6k to 13k baht dependent upon your age. Check LMG that is one of the accepted companies shown here. https://longstay.tgia.org/home/companiesoa

[WhatsNext]

18 minutes ago, ubonjoe said:

Their are Thai insurance companies that will issue the insurance with a large deductible (200k baht for example) from 6k to 13k baht dependent upon your age. Check LMG that is one of the accepted companies shown here. https://longstay.tgia.org/home/companiesoa

Thanks a lot i was looking for something like this to switch to O-A or O-X when needed 

[Sheryl]

38 minutes ago, WhatsNext said:

Could you give some more info on the insurance as its quite easy but not cheap at all, starting at around 50.000 baht per year.

Specially since i already have an international health insurance the Thai health insurance is of zero value to me. 

 

If you are newly applying for an OA visa you may be able to use your international policy (provided it includes some outpatient benefits).  See if you can get the Overseas Health Insurance certificate signed by your insurer. Download it at:

 

https://longstay.tgia.org/home/companiesoa

(It does not need a "Director" signature, that is just poor translation. Signature from any company representative will do).

 

If you cannot get the certificate signed, but your policy does include at least 40k of outpatient cover (any international policy will include well over 400k baht of total cover) contact your local Thai Embassy or Consulate and explain the problem. Some of them will let you submit policy document instead.

 

Note however that international policy can only be used to initially get the visa. You will nto be able to use it for an in-country extension. If that is your eventual plan then will need a local policy such as that suggested by UbonJoe above.

[Inala]

1 hour ago, ubonjoe said:

You have to be 50 or over for both visas. Both can considered as being for retirement. But they are not officially called retirement visas.

Thanks. Is it mandatory I have to go back to Australia to apply for either the O-X or O-A visas, or can I apply at any Australian Embassy in SE Asia?

 

Or would it just be best to enter Thailand again on a VE and then apply within country? 

 

I think it could be a long wait before VE entries are ever possible again, whereas an O-A or O-X will probably get in earlier?  

[ubonjoe]

5 minutes ago, Inala said:

Thanks. Is it mandatory I have to go back to Australia to apply for either the O-X or O-A visas, or can I apply at any Australian Embassy in SE Asia?

You have to apply for them at a Thai embassy or official consulate in your home country or country of legal residence.

Immigration does not issue the OA or OX visas. They will only do a one year extension of stay based upon retirement.

[Peter Denis]

55 minutes ago, WhatsNext said:

Could you give some more info on the insurance as its quite easy but not cheap at all, starting at around 50.000 baht per year.

Specially since i already have an international health insurance the Thai health insurance is of zero value to me. 

There are 2 options when applying for the Non Imm O-A Visa at a Thai Embassy/Consulate in your home-country:

a) Your international insurance meets the 400K/40K THB in/out-patient coverage and your    international insurer is willing to fill-in and sign the Foreign Insurance Certificate;

b) When option a is not possible for you, you can subscribe to the LMG Insurance Plan 1 policy (with 200K deductible), with an annual premium of 6.000 to 11.400 THB in the age-categories of 51 till 75 years of age.  And that policy does NOT require an (expensive) medical to subscribe to it.

>> I PM-ed you more comprehensive information for doing the above.

To access your PM-messages just click the letter-icon when logged-in to the Forum

[nobodysfriend]

57 minutes ago, ubonjoe said:

You have to apply for them at a Thai embassy or official consulate in your home country or country of legal residence.

Immigration does not issue the OA or OX visas. They will only do a one year extension of stay based upon retirement.

Immigration does issue the O-X visa if you have a non O or tourist visa already .

If you have that , open a fixed account with 3mio thb in it , leave it for a year , have insurance and a police clearance certificate ( consulate ) , then you can go and apply for the O-X at Immigration . They will change your current visa to O-X at Immigration for a fee of 10.000 thb .

Edited October 11, 2020 by nobodysfriend

[ubonjoe]

2 minutes ago, nobodysfriend said:

Immigration does issue the O-X visa if you have a non O or tourist visa already .

Can you show me anything in writing that says they do. Or a OX visa stamp or sticker issued by immigration.

I have seen neither of those and there have been many people that asked immigration about getting one were told it had to be done at a Thai embassy.

[nobodysfriend]

13 minutes ago, ubonjoe said:

Can you show me anything in writing that says they do. Or a OX visa stamp or sticker issued by immigration.

I have seen neither of those and there have been many people that asked immigration about getting one were told it had to be done at a Thai embassy.

We had a topic about this already . It is here :

I called 1178 Immigration Hotline and they confirmed it , just as Immigration itself did .

 

https://www.siam-legal.com/thailand-visa/5-year-thai-retirement-visa.php

 

The foreigner on a visa exemption stamp or a tourist visa can still apply for a retirement visa given that the foreigner has already met the requirements for the non-immigrant O visa and for the five- year extension visa applications. This can be done at the immigration office in Thailand.

 

Edited October 11, 2020 by nobodysfriend

[Peter Denis]

35 minutes ago, nobodysfriend said:

Immigration does issue the O-X visa if you have a non O or tourist visa already .

If you have that , open a fixed account with 3mio thb in it , leave it for a year , have insurance and a police clearance certificate ( consulate ) , then you can go and apply for the O-X at Immigration . They will change your current visa to O-X at Immigration for a fee of 10.000 thb .

Not sure why anybody would be interested in signing up for the Non Imm O-X Visa considering that the O-X requires you:

- to park between 1.8 and 3 million THB in a Thai bank-account (and can only spend it in Thailand);

- to subscribe to a mandatory Thai IO-approved health-insurance policy;

- to visit your local IO annually to provide evidence that you still meet the financial and insurance requirements.

Note:

In post #10 I made a comparison between the Non Imm O-A Visa and the Non Imm O-X Visa.

[nobodysfriend]

33 minutes ago, Peter Denis said:

Not sure why anybody would be interested in signing up for the Non Imm O-X Visa considering that the O-X requires you:

- to park between 1.8 and 3 million THB in a Thai bank-account (and can only spend it in Thailand);

- to subscribe to a mandatory Thai IO-approved health-insurance policy;

- to visit your local IO annually to provide evidence that you still meet the financial and insurance requirements.

Note:

In post #10 I made a comparison between the Non Imm O-A Visa and the Non Imm O-X Visa.

Non O-X will give me the ' peace of mind ' that I like . I can have a valid visa for 5 yrs , renewable for another 5 yrs . I just have to show the updated fixed account bankbook and proof of insurance to Immigration every year . I do not need to care about the ever changing requirements to obtain extensions for a non O-A or non O anymore ...  I can have a valid visa for 5+5 yrs , I just need to agree to ' park ' 3 mio thb for a limited time , after 1 year I can lower the amount by half to 1.5 mio ... I get only 0.5 % interest in a fixed account ( SCB ) , but the money is still mine .

Edited October 11, 2020 by nobodysfriend

[rickudon]

One point not mentioned is that for the OA visa you require a police check and a number of medical tests. The cost may be modest but not insignificant. Also in these Covid times getting these tests (which are quite ridiculous, being for elephantiasis, leprosy and 3rd stage syphilis) may be hard to get. Some doctors will want a lab test, others will just give you a 2 second glance and sign you off!

[Peter Denis]

12 minutes ago, rickudon said:

One point not mentioned is that for the OA visa you require a police check and a number of medical tests. The cost may be modest but not insignificant. Also in these Covid times getting these tests (which are quite ridiculous, being for elephantiasis, leprosy and 3rd stage syphilis) may be hard to get. Some doctors will want a lab test, others will just give you a 2 second glance and sign you off!

That's correct.  But those 2 specific requirements can be a small hassle or a piece-of-cake as the ways to meet them are country-dependent.

E.g. in my home-country the police-check was just a visit to my local municipality who printed out a document that I had a blanco convictions-file (took 2 minutes), and the medical certificate was just a statement from a friend-doctor that I was in good health and had no contagious diseases (took 1 minute).

[khunPer]

On 10/10/2020 at 11:00 AM, Inala said:

I was wondering about the use of a Non-Immigrant Visa Category “O-X” (long stay) visa, rather than a retirement visa or even a Thai Elite? I plan to travel in & out and thought that the 90 day reports for a retirement visa may become a problem with timing, particularly if one needs to be done whilst I'm outside of the country? As I will probably do some part time consultancy work, I may not be able to be in Thailand when the reporting is required.

Your 90-day address report restarts from an entry date, so that is no problem; you are not reporting address, when you are not in the country. 90-day address report can be done on-line, it's actually much easier than doing it physically in an immigration office.

 

Using the non-immigrant O-visa and yearly extensions has the least paperwork and insurance requirements – i.e. you have you own choice of health insurance, or even the choice of self-insurance – and with an annual multiple re-entry permission traveling out-and-in is no problem.

 

The annual extension of stay is not a big deal either – apart from you need to plan to be in the country around the renewal date – if you are little organized with required paperwork, and use the 800k baht deposit method with for example a 12-month fixed account, so you don't need to worry about topping up and mature; I talk from positive experience...????

[Peter Denis]

On 10/10/2020 at 11:00 AM, Inala said:

I was wondering about the use of a Non-Immigrant Visa Category “O-X” (long stay) visa, rather than a retirement visa or even a Thai Elite? I plan to travel in & out and thought that the 90 day reports for a retirement visa may become a problem with timing, particularly if one needs to be done whilst I'm outside of the country? As I will probably do some part time consultancy work, I may not be able to be in Thailand when the reporting is required. 

When you are on a long-stay Visa or 1-year extension in Thailand (be it on Non Imm O-A Visa/extension, Non Imm O-X Visa, Elite Visa or Non Imm O 1-year extension) you are required to do your 90-day reporting when you will be 90 consecutive days in the country.  If you leave the country before the 90-day reporting due date there is no need to do it, and when re-entering Thailand the teller starts from 0 again.

You need to do your very first 90-day report in person or by mail at the IO of the province where you are officially residing for Immigration purposes.  Once you have done that, you can do your subsequent 90-day reports on-line.