If the foreigner resides in Thailand up to 180 days, and there is income as salary from working for a company in Thailand, could he deduct the allowance of deduction of his spouse, children or parents where they reside in abroad?

Panwa: If the foreigner is residing in Thailand for more than 180 days, he or she shall be considered as Thailand resident. Thus, he is able to deduct the allowance of deduction of his spouse and children whether they will reside in Thailand or abroad.

Regarding deduction for his parent, it shall be considered as the rules, procedures and condition with Director-General of the Revenue Department announced no. 136.