Mazars Thailand Technical Update – October 2017
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Mazars Thailand Technical Update – October 2017
Mazars Thailand’s Technical Update – October 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, IFRS, VAT, CIT, Single Window, Visa, Work Permit, IAS 1, IAS 8, IASB, Materiality
20 November 2017
Tax
- Reduced value-added tax rate extended
- Corporate income tax exemption for the subsidy received from the fund for raising the competitiveness of the country for targeted industries
Legal
- ‘Single window’ for visas and work permits
IFRS
- IASB to clarify its definitions of accounting policies and estimates
- Materiality: the IASB publishes two documents
