Are nonresidents allowed expense deductions & personal allowances?

I read that a non-resident's gross income is taxed at 15%. I have also found conflicting sources where it is unclear of whether a non-resident can take the expense deductions and personal allowances. I have been unsuccessful at finding a good source that specifies taxes for non-residents. Most of the sources, after explaining what a non-resident is, resort to using the term" taxpayer" when discussing deductions and allowances. This is confusing because a non-resident who earns money in Thailand and pays taxes; is a taxpayer.

1. Is this true? A non-resident's gross income is taxed at 15%.
2. Can nonresidents take expense deductions & personal allowances?

https://home.kpmg.com/xx/en/home.html
I hope this helps
Cherrs , Terry.

Canceled