Like many expatriates, I have financial savings in bank accounts in my home country. It was recommended to make a list of your savings at the end of 2023. Are these saving regarded as revenue for tax in Thailand?

It is prudent to make sure that you acquire bank statements as of the 31st December 2023. You can then show in the future that this account is from before the rule changes. It is also important that you do not add new money into this account which is taxable, as it is then difficult to distinguish between non-taxable and taxable assets.