Tax Questions

[CDB]

(1) I am not married but I do have a son who lives with me. He is a Thai national with his house registration as my address and he takes my surname. I am listed as the father on his birth certificate. Can I claim the 15,000 tax allowance for a child without being married? If so, what evidence and procedures are necessary.

(2) I own a condo and the title deed is with Bangkok bank because I have an overdraft (SME loan) with them. The limit is around 1.5 million but I'm usually overdawn less than a million. So I pay about 5,000 interest a month.

The purpose of the loan was officially to make improvements to my condo (though I am sure the bank knows it was really bridge financing to make the purchase). It specifically was NOT for the purchase of real estate as that would not have been allowed.

Anyway I'd like to know if I can claim the tax allowance for interest paid on constructions?