I can't provide a link but I can show an actual example of it being applied.
The attached is a page from my wife's tax return from last week. She only has pension income so uses Form 91. She's 69 so qualifies for the 65+ allowance. The 100k 50% 'expenses' is deducted at Line 4. Those two and the personal allowance of 60k puts her in the 0% tax band. The figure of about 7,700 baht is the withholding tax taken during 2024, to be refunded.
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