As I mentioned on another forum,
Hmm, they’re saying it only applies to “approved” exchanges , so probably just Thai crypto exchanges.
Anyway, capital gains were already tax-free when using foreign crypto exchanges. It’s only if you remit the capital gains to Thailand (and if you’re a tax resident that year) that it could be taxed. As Thailand is a territorial tax country.
But if they also approve the new tax exemption for remitted income (locally) in year N and N+1, that would solve the issue anyway.