Mazars Thailand Technical Update – September 2015
Mazars Thailand Technical Update –September 2015
Keywords: Mazars, Thailand, Tax, Accounting, IFRS, Accounting, Payroll, SMEs, VAT, DBD, IASB, IFRS 15
In the September 2015 update, we focus on.
Tax
- Gift tax
- New SME tax rates proposed
- Reduced VAT rate extended
Payroll
- Social Security Fund update
Accounting
- DBD introduces e-filing of audited financial statements
- Accounting for investments in debt and equity securities
IFRS
- Proposed clarifications to IFRS 15 published
- IASB confirms one-year deferral of IFRS 15 mandatory effective date
To get a complimentary copy of the Mazars Thailand Technical Update, click on the link below.