Mazars Thailand Technical Update – February 2020
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Mazars Thailand Technical Update – February 2020
Mazars Thailand’s Technical Update – February 2020 contains a number of interesting articles on Tax, Legal, Audit and Accounting that will be important to your business.
Keywords: Mazars, Thailand, Tax, Legal, Accounting, IFRS, Personal income tax, Personal Data Protection Act,Financial statements, IFRS 16, IAS 1, IASB
3 March 2020
Tax
- Extension of deadline for filing annual personal income tax return
- Double deduction of expenses paid for domestic training
Legal
- Responsibilities and liabilities of ‘Data Controller’ and ‘Data Processor’ under the Personal Data Protection Act
- Filing financial statements as of 31 December 2019 and updated shareholders’ list
Accounting
- Exposure Draft of Thai Standards on Auditing 540 (Revised) – Auditing Accounting Estimates and Related Disclosures
IFRS
- IFRS 16: shipping contracts and the right to direct the use of a ship
- Amendments to IAS 1 on classification of liabilities as current or non-current
- IASB publishes 2020 consultation schedule
