Never entered into the Thai system computer.
He deducted the foreign tax paid from his assessable remittance prior to declaring the assessable remittance.
As he was above the threshold for incoming assessable remittances, he had to file. As the amount of assessable income was below his TEDA and the 0% tax bracket, he owed no tax.
Likely the TRD lady accepted his assessable income declaration amount, since it came out to the same result......and she wouldn't have to spend time correcting the error.
Or perhaps she knew something we also know. There is no space on the tax return to deduct foreign tax paid as a direct credit against tax due.
Actually claiming that tax credit would require manual intervention by the officer accepting the form.
Too much trouble.
You are making claims, giving incorrect advice to posters that somehow know less about this than you. Advice that can cost them.
In this case, instead of reducing his potential tax due by the full 39,000 baht foreign tax paid, he would only see a potential 2,000 baht savings by removing the tax paid from the remittance amount prior to declaring.
Something that, according to you, is illegal under CRS rules.