First I will like to thanks MR Lister for the tax guide.
Second I will like a clarification on this point:
23) YOU are responsible for determining if your assessable income in Thailand exceeds the threshold and means you must file a tax return. That assessable income might comprise a combination of pension payments, investment income, rental income or any of the other types of income listed in the link above. If you have assessable income of over 120,000 baht per year, you must file a tax return (60,000 baht if your sole source of assessable income is bank interest paid in Thailand). We further understand that you are still required to file a return, as long as your assessable income exceeds the threshold, even though there is no tax to pay. There is no penalty however, that we can see, for failing to file a nill return, at present.
As far as I understand if in the year you receive more than 60k THB you have to present a return, but you also have to present a return if the bank already deduct the tax from the amounts?
Actually not only you did not have to pay anything but you suppose to get some money back.
I hope I make clear my point. English is not my mother toungue.