1 hour ago, motdaeng said:

i do not agree. i believe that the DTA does state where income from social security and similar sources transfered to thailand must be taxed ... whether in the home country, in thailand, or not taxed at all ...

Ultimately, it's up to Thailand to waive taxes. There likely won't be a DTA (Dual Tax Treaty) forcing Thailand to levy taxes on a specific income level. After all, Thailand generally refrained from taxing foreign income until 2023, despite DTAs. Ultimately, it will all depend on how the Thai authorities interpret Article 42.

3 hours ago, oldcpu said:

My guess is the RD official Khun Per was chatting with were focused on the case of people from Scandinavian countries who are now Thai tax residents.

This implies Samui RD works hand in hand with Immigration Department, which per se is an insightful information, who provides a yearly up-to-date list of the foreigners being tax resident in the jurisdiction.

6 hours ago, Yumthai said:

This implies Samui RD works hand in hand with Immigration Department, which per se is an insightful information, who provides a yearly up-to-date list of the foreigners being tax resident in the jurisdiction.

Its definite food for thought. I don't believe such liaison between Thailand departments happens all that often (else we would heard about this more often).