Completing PND90 Standard deductions

[Jimmee]

Can someone who has previously filed a PND90 confirm please, when our only source of income is overseas income, are we eligible (with tax residency) to claim the two deductions, namely  :

 

Income from employment 40% but not exceeding 60,000 baht

Allowances

Single taxpayer

30,000 baht for the taxpayer

 

https://www.rd.go.th/english/6045.html

 

I know that when earning income in the country, we can claim the 60,000 deduction and the 30,000 allowance, amongst several other allowances, but how about when our income is not sourced in that way?  Does the same apply?  Thanks.

[Jimmee]

Just to add to this, it seems those amounts I quoted have been increased to 100,000 for and 60,000 respectively and that the Revenue Department's website has not been updated to show it. (https://www.mazars.co.th/content/download/1124273/57914543/version//file/A closer look_PND 91_December 2022.pdf)

 

The questions still stands though — does the deduction and personal allowance still hold true for incoming rather than domestic earnings remitted?  Thanks.