Mazars Thailand Technical Update – October 2019
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Mazars Thailand Technical Update – October 2019
Mazars Thailand’s Technical Update – October 2019 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, IFRIC, IFRS IC, VAT, Social Security Fund, Overtime hours, IFRS 16
1 November 2019
Tax
- Reduced value-added tax rate extended
Legal
- Single-service platform for automatic registration of an employer with the Social Security Fund
- Overtime hours
Accounting
- Non-refundable up-front fee
IFRS
- IFRS IC agenda decision on determining incremental borrowing rate under IFRS 16
- Progress report on Goodwill and Impairment project
- Presentation of assets or liabilities related to uncertain tax positions
