At a glance
Mazars introduces the 7th edition of its Annual Report: “Collective intelligence”. As a responsible group, Mazars has performed this unique exercise of transparency since 2004-2005 and is to date the only global audit and advisory group that publishes an annual report which includes consolidated accounts under IFRS and co-audited.
Click here for more information about Mazars’ annual report
13500 professionals
71 countries
We are an international
integrated, transparent and
independent organisation
Globally we specialise in
Audit, accountancy, tax,
legal and advisory services
At a glance
13500 professionals
71 countries
We are an international
integrated, transparent and
independent organisation
Globally we specialise in
Audit, accountancy, tax,
legal and advisory services
What's new
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Payment of Share Capital
What is the Procedure for Calling the Additional Payment of Share Capital? Under Thai Corporate Law, at the time of incorporating a private company limited, the first payment of share capital called by the Board of Directors must not be less than...
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Employee Benefit Obligation
Is an Entity Required to Provide for an Employee Benefit Obligation? Yes. TFRS for NPAEs requires an entity to recognise its obligation for employee benefits, using the “best estimate method” of calculating the provision required to settle the...
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Accounting for Leases
The International Accounting Standards Board (responsible for IFRS) and the Financial Accounting Standards Board (responsible for US GAAP) (“the Boards”) are working on a joint project to revise the accounting for operating leases. In their...
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Withholding Tax on Chartered Sea-Going Vessels
The announcement of Royal Decree No. 560 on 29 March 2013 reduced the withholding tax under Section 70 of the Revenue Code from 15% to 1% for the rent of a chartered sea-going vessel.
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Married Couples Allowance for a Disabled Child
Previously, a married couple living under the same roof were each eligible to claim an allowance of only 30,000 Baht per disabled child in the case where the wife filed a separate tax return for her employment income.
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Apportioning Purchase VAT
In general, purchase VAT that is attributable to non-VAT business (i.e. VAT exempt) is not recoverable. The notification of the Director-General of the Revenue Department on VAT (No. 29) sets out the rules for apportioning purchase VAT (input tax).
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Signboard Tax in Thailand
This tax may be imposed at various rates per square meter (depending on the language) on any signs or billboards which display a name, trademark or product for the purpose of advertising or providing information on businesses.
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Closing a Branch or Representative Office
According to the Civil and Commercial Code (“CCC”), it is mandatory for an ordinary partnership, a registered partnership and a company limited to be liquidated after the dissolution process has been completed.
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Work Permit And Visa Application Process in Thailand
The following article outlines the application procedures and criteria for: Thailand Non-Immigrant ‘B’ and ‘O’ visas and visa extensions at the Thailand Immigration Bureau; Work Permits at the Thailand Ministry of Labour; Re-entry Permits...
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Thai Labour Law – Termination of an Employee
In general, under Thai labour law, the termination of an employee can be at the initiative of the employer (by dismissal) or of the employee (by resignation). This article look’s at when to notify an employee in the event of termination.
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Mazars Guide to Doing Business in Thailand
The Mazars Thailand’s Doing Business in Thailand guide provides a thorough and insightful overview for those who are interested in investing in Thailand.
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Mazars in Thailand Corporate Brochure
You will find here our corporate brochure to provide you with an overview of who we are and the services we offer.
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Mazars Payroll Newsletter - January to April 2013
Mazars Thailand has launched a payroll newsletter focusing on the latest updates from the Revenue Department, Social Security Office, Labour Law and other HR related matters.
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What's new- Focus on
- Latest releases
Mazars in Thailand
Mazars merged in 2008 with the Double Impact Group, combining the benefits of the worldwide integrated partnership of Mazars with the entrepreneurial drive of the Double Impact Group.
Read moreOur services
Mazars specialises in audit, accounting, tax and advisory services across a range of markets and sectors. We offer specialist skills beyond the reach of most regional firms.
Read moreJoin our teams
Our HR policy has been designed to serve our business ambition: we remain faithful to our values, we recruit the best talent, regardless of origin.
Read moreContact us
+66 2 670 1100
