swimnos

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I am 64 years old, my wife is 65 years old. From june 2023 I get a pension and my wife have a small shop. My wife and I filing separately TAX. For 2023 my income was low so I had to pay zero income tax. My wife had to pay 800 THB. As I understand my wife will get this year an extra exemption of THB 190,000 because she is 65. My pension is been payed on a foreign bankaccount. Is it wise that every month send half of my pension to my own Thai bankaccount and the other half to my wife her bankaccount. So I have exemption for THB 160,000 and my wife has exemption for THB 250,000. Is this possible to get extra tax deduction and is it legal.