TAX IMPLICATIONS FOR THAI CITIZEN CRYPTOCURRENCY HOLDERS

Hey everyone.   We support my wife's family in Thailand.   What I'd like to do is create a Binance account in my wife's sister's name.    Then gift her enough to fund the account, which would be enough to generate enough income for her family to live on.   What would the tax rates be for a Thai person and how would they be applied?  My wife's sister is basically a full time care giver for people in my wife's family, so she is unable to work and has zero income.   My tax rate in America is high enough that I'm considering this scenario.  Since it will not be in my wife's nor my name, there should be zero tax implications to me.  I wouldn't be hiding anything from the government, etc.

So, how would this account be taxed by the Thai government?