Mazars Thailand Technical Update – November 2018

Mazars Thailand’s Technical Update contains a number of interesting articles on Tax, Legal, Audit and Accounting that will be important to your business.

Keywords: Mazars, Thailand, Accounting, Audit, IFRS, Tax, Legal, e-Donation, Transfer-Pricing Law, Land and Building Tax, e-Commerce, IASB, Software, Cloud Computing, Share-based Payment

03 December 2018

Tax

  • New Land and Building Tax Act
  • e-Donation system
  • Update on tax deduction of up to THB 60,000 for a second child born from 2018 onwards
  • New Transfer-Pricing Law

Legal

  • Sales of goods or provisions of services through e-commerce which are not considered direct marketing

Accounting

  • Capitalizing a software licence, maintenance fees, and cloud computing arrangement

IFRS

  • IASB amends definition of “material”
  • Share-based payment research project

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