Mazars Thailand Technical Update – February 2019
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Mazars Thailand Technical Update – February 2019
Mazars Thailand’s Technical Update – February 2019 contains a number of interesting articles on Tax, Legal, Audit and Accounting that will be important to your business.
Keywords: Mazars, Thailand, Tax, Accounting, Employee Benefits Obligation, IFRS, Legal, Work Permit, Branch, Representative Office, Personal Income Tax Refunds, IFRS 15, IAS 37, IAS 12
06 March 2019
Tax
- Cheques will no longer be issued for personal income tax refunds
Legal
- Work permit required for manager of a branch or representative office
Accounting
- Employee benefits obligation
IFRS
- Agenda decision on IFRS 15: identification of goods or services promised to a customer
- Agenda decision on IAS 37: deposits relating to taxes that are outside the scope of IAS 12
- Agenda decisions on the investment in a subsidiary in the entity’s separate financial statements
