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