The Revenue Department in Thailand has implemented a policy that will require residents who earn income overseas to pay personal income tax if they live in the country for up to 180 days per year. This rule is designed to address loopholes that enabled individuals to bring foreign earnings into Thailand without being taxed. The policy specifically targets residents involved in activities such as trading in foreign stock markets and cryptocurrencies, as well as those taking advantage of offshore accounts. However, enforcing transparency on offshore income, especially with cryptocurrency transactions, presents challenges. Additionally, concerns about the potential negative impact on foreign investment have been raised due to the broad scope of the new rule.