There is a post regarding that in the main topic about this subject.
For tax year 2024 (filing 31 March 2025) funds earned before 1st of January 2024 are exempt.
Next tax year 2025 (filing 31 March 2026) funds earned before 1st of January 2025 are not exempt any more
Do they start to notice, it is sheer waste of their time & energy?
Finding out they can collect little or no tax money from the expats not working here.
Therefore it is not worth it; fruitless efforts(what Thais generally hate worst).
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