Mazars Thailand Technical Update – January 2017
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Mazars Thailand Technical Update – January 2017
Mazars Thailand’s Technical Update – January 2017 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, TSA, PIT, TFRS, SMEs, IFRIC 22
27 March 2017
Tax
- Basis of Thai personal income tax
- Permission to use a foreign currency for Thai corporate income tax purposes
- Extension of the grace period for filing a tax return electronically
Legal
- Meetings held through electronic media
- Minimum wage increases
Accounting
- Revised TSA to affect auditors’ reports
- Delay in effective date of TFRS for SMES
IFRS
- IFRIC 22 interpretation published
- Annual Improvements cycle 2014-2016 published
- Transfers of Investment Property: IASB issues amendments to IAS 40
