If I earn foreign income as a Thai tax resident but remit it to Thailand during a non-resident year, will it be taxed when I later return to Thailand and spend the money?

[Max3 (Max)]

Thailand has a remittance-based taxation system, meaning foreign-sourced income is only taxed if brought into Thailand. Suppose I earn foreign income while living in Thailand but leave it in a foreign bank and don’t remit it. In the following tax year, suppose I am no longer a Thai tax resident as I spend the entire year abroad. During this non-resident year, I transfer the foreign income to my Thai bank account and use it to buy property in Thailand. Then, in the subsequent year, I return to Thailand as a full-time resident and start spending the money I transferred previously. Would that money be subject to Thai taxation, considering I remitted it while I was a non-resident, but earned it while I was a tax resident?

[tkrunning (Thomas K. Running)]

I’ll close this thread as it’s already being discussed here:

Bad news: after Malaysia, also Thailand abandons a territorial tax system

Suppose I earn foreign income while living in Thailand but leave it in a foreign bank and don’t remit it. In the following tax year, suppose I am no longer a Thai tax resident as I spend the entire year abroad. During this non-resident year, I transfer the foreign income to my Thai bank account and use it to buy property in Thailand. Then, in the subsequent year, I return to Thailand as a full-time resident and start spending the money I transferred previously. Would that money be subject to Tha…