RSM Focus

Welcome to RSM Focus - RSM Thailands Newsletter covering various issues in Thailand

RSM Focus Article prepared by Surachai Damnoenwong – Director Head – RSM Audit Services (Thailand) Limited - "Negative Goodwill"

17 May 2022
By Surachai Damnoenwong, Audit Director The RSM audit firm in Thailand has operated in the Kingdom since 2001 when it was set up due to the demand for such international services in the region. Khun Surachai was involved in the original set us and has led this area of the RSM Thailand business from its very outset.

The Draft of “The Decree of the Digital Platform Business Service regulation that must be notified” (The Draft of Decree) – by Khun Pardorn Suchiva & Khun Nathacha Vichitvanichpong of RSM Law Firm in Thailand

1 April 2022
Nowadays, digital technology is used daily in all walks of life. As a result, the number of digital media platform providers have increased significantly.  A Digital Platform is an electronic tool for communication for desktops, mobiles, social and emailing software, including websites and Social Media (e.g., Facebook, Twitter, Google, YouTube, Amazon.

Journal E-Service Tax

8 February 2022
RSM Focus – Newsletter for February 2022 RSM Accounting Services Thailand By Amornrat Sae-Liw, Senior Accounting Manager   e-Service

IFRS 15 Revenue from contracts with customers in respect of Bill-and-hold arrangements – by Khun Surachai Damnoenwong, RSM Audit Firm in Thailand

7 February 2022
RSM Focus – Newsletter for February 2022 RSM Audit & Assurance Services Thailand By Surachai Damnoenwong, Audit Director  

Exit Strategies and Alternatives for Business Operators Post COVID Pandemic Article by Pardorn Suchiva – RSM Law Firm in Thailand

2 December 2021
Similar to many countries in the world, Thailand has suffered badly from the COVID-19 pandemic since the beginning of 2020.

RSM Audit Firm in Thailand Article 2 November 2021-This article is based on Silvia’s one which appears on CPD Box and has been modified for the readers of RSM Audit Services (Thailand) Limited. IAS 37 Provisions, Contingent Liabilities & Contingent Assets

4 November 2021
The International Accounting Standard (“IAS 37”) Provisions, Contingent Liabilities and Contingent assets sets the criteria for the recognition and measurement of: - Provisions; Contingent liabilities; Contingent assets; and, requires a number of disclosures about these items in order to understand them better.

Half-Year Personal Income Tax Return e- Filing Deadline Extended

29 September 2021
By Monnapak Siritaworajan - Payroll Manager  Individuals who have received income under section 40 (5) – (8) of the Revenue Code are liable to report income earned during January - June and pay taxes via filing a half-year personal income tax return (PND 94 form).