30 year lease payed upfront and income tax

[stuurman]

If the whole lease amount for a 30-year lease of land and house is paid in the first year to a Thai national, are they required to pay income tax on the whole amount that year? Or can they split and file it every year for the next 30 years? 
I found this article which suggest they can advance file for every year separate, but has to be done in the year they receive the payment.
https://sherrings.com/advance-rent-personal-income-tax-thailand.html?fbclid=IwAR0VprrsyhfsBtTOF8UkvZzhvD8CL4ANsVDLz84H-JqbsnASf_7nlIdzFTI
Any members with experience on the subject?

Thanks.

[FritsSikkink]

17 minutes ago, stuurman said:

Or can they split and file it every year for the next 30 years? 

Thanks.

The article doesn't say that, is says that you have to file the current one and the 29 advance returns at the same time AND pay tax on All of them 1 year later.