A person in overseas who is  over 60 years old have income in Thailand. When the person submits PND.90 they can use to deduct allowance for 190,000?

Panwa : In order for a person to deduct allowance, the person must be residing in Thailand for a period or periods aggregating more than 180 days in any tax (calendar) year. And we could assist for applying tax ID card number for foreigner and also for filing person income tax, click here.

For more information, please feel free to contact us:
Phone: +66 2 933 9000
Fax: +66 2 933 6120
Email: bkk@panwa.co.th

For more information, please feel free to contact us:

Office: +66 2 933 9000
Whats'App: +66 8 5713 1000
Email: bkk@panwa.co.th

Location: https://goo.gl/maps/MhJsbjkPrji51Qyt6
Sky train: Yellow Line, Chokchai 4 Station, Gate 4. Our office is located between Soi Latphrao 50 and 52.

Address: 1560 Latphrao Road, Wangthonglang, Bangkok 10310, Thailand.