I don't disagree with any of your points, and sure there could be random audits, but that's not what I'm saying. Let me give you an example. There are over 50,000 Russians living ( over 180 days a year) in Phuket. One province in Thailand. Thousands of these have purchased homes. Many of these homes are high value, 30-50M THB plus. Even many of the vehicles they purchased, are 2-5M thb plus. I couldn't be more certain, that many of these these are funded by remitting technically taxable income, such as from the sale of a property, or stocks, technicially both liable for capital gains tax in Thailand. I also couldn't be more certain, that practically none of these had ever even registered for thai tax let alone paid anything. Now, extrapolate this logic ( Yanks excluded) to other foreign nationalities, and Thais themselves, all around the other provinces in Thailand. Billions and billions is being remitted each year and almost none of it is taxed by Thailand. I am yet to hear or read anywhere, of a single case of significant foreign income remittance tax paid. It was the same before the internal interpretation change, people freely remitted same year income earnt with no concern, no consequences. Nothing has changed in reality. IMO if you don't work, invest or run a business In Thailand, there's no practical need to have any touch point with the TRD. Also, the whole "750 new auditors" thing, I'd take that with a very heavy dose of skepticism, given the source.