My understanding, and there was some discussion in one of the main tax threads last year, is that it counts as a remittance irrespective if in foreign currency or exchanged to baht.
Others may disagree.
Whether it is taxable depends on other "qualities" as for all remittances - Eg. if savings from pre 31/12/2023, US SS etc.
As with any remittances it would be up to you to declare it on a tax return if assessable so not automatically taxable.........